CIRCULAR 142/2026/TT-BTC: UPDATED CUSTOMS PROCEDURES FOR POSTAL AND EXPRESS DELIVERY SERVICES

02/10/2026

Effective November 16, 2026, Circular 142/2026/TT-BTC officially enters into force, amending regulatory frameworks for customs procedures governing import and export goods handled via international postal and express delivery services. Key regulatory updates center on electronic identification, qualification criteria for low-value shipments, tax payment mechanisms, and customs declaration codes.

The following 4 core changes are essential for importers, exporters, and logistics service providers to master:

1/ Mandatory Electronic Identification and Authentication

• New Requirements: Introduces mandatory electronic identification and authentication for consignors and goods during customs clearance (applicable to Group 1 postal items as well as Group 1 and Group 2 express shipments).
• Technical Infrastructure: Customs authorities are upgrading electronic data interchange systems ahead of the Circular’s effective date.

2/ Stricter Qualification Criteria for Low-Value Shipments

• Dual-Condition Framework: Classification of low-value shipments will no longer rely solely on customs value thresholds for import duty exemptions.
• Commodity Policies: Goods must strictly be exempt from licenses, operational conditions, or specialized inspections (or fall outside the scope of mandatory specialized inspection/licensing requirements) to qualify for this streamlined category.

3/ Pre-Payment and Third-Party Tax Settlement Mechanisms

• Proxy Payment: Express delivery companies are authorized to settle customs duties, fines, late payment penalties, assessed taxes, fees, and charges on behalf of consignors.
• Advance Deposit Accounts: Businesses can pre-fund a designated deposit account held by Customs at the State Treasury. Upon declaration filing, the system automatically deducts amounts due to expedite immediate clearance or release.
• Accountability: Express delivery operators assume full legal responsibility for self-declaration and tax calculation.

4/ Updated Declaration Codes (A45) and New Classification Codes

• Declaration Code: Low-value import declarations will officially adopt declaration type code A45.
• Additional Classification Codes:
  • Code P: Postal items.
  • Code E: Express delivery shipments.
  • Code G: Gifts and non-commercial samples.

Recommendations for Businesses

The transformations introduced by Circular 142/2026/TT-BTC require postal operators, express couriers, and cross-border e-commerce players to proactively adjust their operating models:

• System & Data Audit: Upgrade technological infrastructure to seamlessly integrate identification data and optimize liquidity through Treasury advance accounts.
• Rigorous Commodity Compliance: Thoroughly review imported product categories to mitigate regulatory bottlenecks regarding licensing and specialized inspections, ensuring frictionless supply chain continuity.

Vantage Logistics continuously monitors evolving trade policies and logistics regulations to help businesses navigate international compliance and optimize cross-border supply chains.

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