Công văn 18114/CHQ-GSQL năm 2026 về thủ tục hải quan đối với hóa chất xuất nhập khẩu do Cục Hải quan ban hành

To: Regional Sub-departments of Customs.

Below are opinions of Customs Department regarding customs procedures for exported and imported chemicals:

1. Regarding petitions of the US-ASEAN Business Council as well as chemical industry associations (Singapore Chemical Industry Council, ASEAN Chemical Industry Association, Japan Chemical Industry Association, International Fragrance Association, Asian Lubricants Industry Association, Switzerland's Scienceindustries, Pine Chemicals Association International, International Council of Chemical Associations) concerning the fact that some customs units require chemical importers to declare 100% of the chemical composition of imported chemicals, which risks revealing trade secrets and infringing on manufacturers’ intellectual property rights. Pursuant to the Law on Customs, its guiding documents, and directives from leaders of the Ministry of Finance, Regional Sub-Departments of Customs shall request their subordinate customs units to:

a) Carry out customs procedures for exported and imported chemicals on the basis of declarations of the customs declarants and related documents submitted/presented by the declarants in accordance with Clause 1 Article 21 of the Law on Customs, the Law on Chemicals, and their guiding documents. Customs authorities must not require customs declarants to submit/present additional information, technical documents or records other than those stipulated in the aforementioned regulations.

Customs declarants shall be held legally responsible for the authenticity of their declarations and submitted/presented documents as prescribed in Point b Clause 2 Article 18 of the Law on Customs.

b) In cases where there is a basis for determining that the imported chemicals are on the list of chemicals subject to chemical declaration, conditional chemicals, specially controlled chemicals, chemicals banned from import and export even though they are declared otherwise, the customs authority shall request the customs declarant to provide additional information, technical documents or records related to the exported or imported chemical in accordance with chemical laws. The basis for the customs authority to request the customs declarant to provide such additional technical documents or records is collected information about violations committed during the process of import, export, use of chemicals; warnings from other competent authorities regarding the exported or imported chemicals, or violations committed by the importing/exporting enterprise. If the customs declarant fails to provide additional information, technical documents or records related to the exported or imported chemicals, the customs authority shall conduct analysis and inspection to determine the nature of the goods.

c) In cases where the customs authority finds that a consignment of exported/imported chemicals is risky or suspicious of violations, but lacks grounds to require additional information, technical documents or records under chemical laws, the customs authority shall transfer information to a specialized regulatory authority ( Vietnam Chemicals Agency - Ministry of Industry and Trade, Department of Narcotics Crime Investigation (C04) - Ministry of Public Security) for inspection in cooperation and intensified management after customs clearance is granted.

d) Intensify information collection, enterprise evaluation and classification to carry out post-clearance inspections.

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2. Regarding difficulties during implementation of the Law on Chemicals No. 69/2025/QH15, the Government’s Decree No. 24/2026/ND-CP, the Government’s Decree No. 26/2026/ND-CP, Circular No. 01/2026/TT-BCT of the Ministry of Industry and Trade, summarized by Customs Department in Official Dispatch No. 13821/CHQ-GSQL dated 16/03/2026: Regional Sub-departments of Customs shall request customs units at border checkpoints and outside of border checkpoints to implement instructions in Official Dispatch No. 813/HC-CNHC on:

- Timing of declaring purposes of the chemicals in Vietnam Chemical Database;

- Definitions of content, concentration, domestic use;

- Import of conditional chemicals with concentrations from 0.1% to 5% by weight;

- Cases of exemption from issuance of Certificates of eligibility for chemical production/business, export/import licenses;

Regarding these 02 issues: (i) Providing lists of authorized chemical concentration/content inspection units, and (ii) Application of specialized management policies when trading, exchanging, or transporting chemicals into/out of bonded warehouses or between separate customs controlled areas, Customs Department will report to the Ministry of Finance, which will promulgate guiding documents after specific opinions are received from the Ministry of Industry and Trade.

3. Regarding enquiries of Regional Sub-departments of Customs (Official Dispatch No. 601/HQKV11-NV dated 10/03/2026 of Sub-department of Customs of Region XI, Official Dispatch No. 584/HQKV16-NVHQ dated 25/03/2026 Sub-department of Customs of Region XVI, Official Dispatch No. 4591/HQKV2-NVHQ dated 07/05/2026, Official Dispatch No. 5154/HQKV2-NVHQ dated 13/05/2026 Sub-department of Customs of Region II, Official Dispatch No. 858/HQKV12-NVHQ dated 20/04/2026 Sub-department of Customs of Region XII, Official Dispatch No. 878/HQKV18-NV dated 23/04/2026 Sub-department of Customs of Region XVIII, Official Dispatch No. 1327/HQKV6-NVHQ dated 08/05/2026Sub-department of Customs of Region VI), to be specific:

a) Timing of presentation of Certificates of eligibility for conditional chemical production/business:

Pursuant to Clause 4 Article 10 of Decree No. 26/2026/ND-CP, the exporter/importer shall submit the Certificate of eligibility for conditional chemical production/business together with the customs dossier to carry out customs clearance procedures.

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 “3. The customs declarant shall provide sufficient, accurate and clear information as required in the customs declaration, determine taxes and other revenues payable to the state budget, and take full responsibility to the law for the declared information.

In cases where the exports/imports are subject to licensing by a specialized regulatory authority, such license muse be obtained before submitting the customs declaration and information about the license must be fully provided in the declaration as instructed by the Minister of Finance.

Upon inspection of the customs dossier, if the customs authority has reasonable grounds to determine that the exports/imports are subject to licensing but such license is not submitted together with the declaration, administrative penalties shall be imposed accordingly."

Pursuant to the above regulations, the Certificate of eligibility for conditional chemical production/business is essentially a "specialized management license". Therefore, the timing of presenting the Certificate must comply with customs laws. To be specific, the customs declarant must obtain the Certificate before submitting the customs declaration and must fully include the license information in the customs declaration.

b) Regarding concentration thresholds for exemption from the license export/import of specially controlled chemicals:

In case of mixtures containing chemicals on the List of Specially Controlled Chemicals in Appendix III of the Government’s Decree No. 24/2026/ND-CP with concentration of exactly 1% (for specially controlled chemicals of Group 1) or 5% (for specially controlled chemicals of Group 2), regulations of Section 2.C.V in Appendix II of the Government’s Resolution No. 19/2026/NQ-CP dated 29/04/2026 (on exceptions mentioned in Article 21 of Decree No. 26/2026/ND-CP) shall be complied with.

c) Regarding sale and purchase of chemicals between domestic enterprises and enterprises in separate customs controlled areas:

Regional Sub-departments of Customs shall implement regulations of Section 2.C.V in Appendix II of the Government’s Resolution No. 19/2026/NQ-CP dated 29/04/2026 (on exceptions mentioned in Article 21 of Decree No. 26/2026/ND-CP) and instructions of Customs Department in Official Dispatch No. 16951/CHQ-GSQL dated 29/05/2026.

d) Regarding retrieval of license information and chemical declaration information:

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In the meantime, the guidance of the Vietnam Chemicals Agency in Official Dispatch No. 2595/HC-QLHC dated 31/12/2025 and Official Dispatch No. 484/HC-QLHC dated 13/03/2026 (duplicated and sent by Customs Department in Official Dispatch No. 1071/CHQ-GSQL dated 12/01/2026 and Official Dispatch No.  13806/CHQ-GSQL dated 16/3/2026) shall be followed.

Customs Department will report other difficulties to the Ministry of Finance for discussion and petition to the Ministry of Industry and Trade, and issuing guiding documents once specific opinions are received from the Ministry of Industry and Trade.

For your information and implementation./.

(Enclosure: Official Dispatch No. 813/HC-CNHC dated 22/04/2026 of Vietnam Chemicals Agency)

PP DIRECTOR
DEPUTY DIRECTOR




Au Anh Tuan