Circular 86/2026/TT-BTC: reviewing consistency in import tax documentation

The document has been effective since July

The Government Document Portal records that Circular 86/2026/TT-BTC was issued on 30 June 2026 and took effect on 1 July 2026, providing for tax administration of exported and imported goods. This document has already been issued; the article publication date of 9 October is the information editing date, not the date it began to apply.

A 10 July introduction by the Government Electronic Newspaper states the responsibility to declare accurately, truthfully and fully, while ensuring consistency of information between records retained by the business and documents submitted to customs authorities. The source also mentions electronic and paper submissions in accordance with regulations.

Who should review their document coordination process?

Businesses with multiple people involved in purchasing, accounting and freight forwarding should review how document versions are transferred. Editorial analysis: practical risks may arise when the buyer changes the quantity but the person responsible for the documentation still receives the old quotation. Using one shipment code and one confirmation contact helps identify discrepancies earlier.

Checklist before transferring documents

1. Create a document list for each shipment, including the document name, issuer, receipt date and version currently in use. Mark documents that are still drafts. If the supplier revises information, retain the change history so all parties know which version has been replaced.

2. Compare the company name, product code, quantity, unit of measure, value and delivery terms across relevant documents. Do not amend a document yourself to make it match before identifying the cause; send the discrepancy to the appropriate issuer for clarification.

3. Agree on where final versions are stored and who receives the processing results. After every revision, clearly record what changed and who confirmed it. If using a service provider, request a handover document list and receipt milestones as agreed.

When information is still missing

A short list of unconfirmed points should be prepared: who will provide the information, which document is needed and which work is pending. For example, a model name on an invoice that differs from the machine label image should be explained using data from the shipment itself. Using an image from another model to fill the gap only makes later cross-checking more difficult.

Scope of this article

The document organization steps are editorial recommendations, not a mandatory document list for every shipment. This article does not determine tax rates, taxes payable, or a business's entitlement to tax exemption, reduction or refund. Those matters should be checked against the applicable legal documents and the specific goods situation with the responsible specialist.