On 13 July 2026, the Customs Department issued Official Letter No. 18773/CHQ-NVTHQ providing guidance on putting goods into market circulation and issuing value-added tax invoices while awaiting price consultation.
Accordingly, the Customs Department confirms that where an enterprise fully meets the conditions for goods release (see the provisions cited below), the goods may be imported and circulated on the market while awaiting price consultation. The enterprise is permitted to sell the goods and issue invoices in accordance with the regulations.
The relevant legal provisions on price consultation include:
1. The nature of “Goods Release”
Under Article 36 of the Customs Law, goods release is the act by which the customs authority allows exported or imported goods to be circulated when the following conditions are fully met:
- The goods are eligible for export/import but the official amount of tax payable has not yet been determined.
- The customs declarant has paid the tax, or a credit institution has guaranteed the tax amount, based on self-declaration.
2. Cases eligible for goods release under the regulations
The customs authority will allow goods release in the following cases:
- The results of analysis, classification or inspection are awaited to determine the code, quantity or weight of the goods.
- There is no official price at the time the declaration is registered.
- The customs declarant does not yet have sufficient information or documents to determine the customs value.
Where the declared value is in doubt: The customs authority notifies the grounds for doubt, the price level and the proposed method so that the declarant can carry out consultation to clarify the accuracy.
(According to Official Letter No. 18773/CHQ-GSQL dated 13 July 2026)
Related services: Customs clearance procedures
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