According to the Customs Department, recently military conflicts in the Middle East region have become complicated, significantly affecting international transportation and logistics activities. Maritime routes connecting trade between Asia and Europe, the Middle East and Africa are affected, leading to direct impacts on the import and export activities of Vietnamese businesses, especially with shipments trading with countries in the region or having to be transported through conflict zones.
Faced with this situation, the Customs Department has requested regional customs sub-departments to direct border gate and off-border customs units to prioritize resolving and handling customs procedures, creating maximum convenience for import and export activities of Vietnamese enterprises with goods related to the Middle East region.
For goods exported to countries that are experiencing conflicts or must be transported through this area, if the enterprise has registered a customs declaration but in fact cannot export - including cases where the declaration has been completed or has not completed procedures but the goods have not been put into the customs supervision area, or have been put into the supervision area but have not been loaded onto the outbound transport vehicle - the enterprise may request to cancel the declaration to bring the goods back to the domestic market. At that time, the regional customs sub-department will guide the enterprise to carry out the procedures for canceling the declaration according to the provisions of Article 22 of Circular No. 38/2015/TT-BTC, which has been amended and supplemented in Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.
In case goods have been gathered in seaports, airports or border gates to wait for export but cannot continue to be transported, the Customs authority will create conditions for businesses to bring goods back to the domestic market or send them for storage at bonded warehouses or warehouses at border gates. Support will be prioritized for easily damaged or short-term goods.
For shipments that have completed export procedures, have been loaded onto exit vehicles or are on their way to the importing country but must return to Vietnam, customs units will guide businesses to carry out re-import procedures according to the provisions of Article 47 of Decree No. 08/2015/ND-CP, which has been amended and supplemented in Decree No. 167/2025/ND-CP.
The Customs authority affirmed that it will create favorable conditions for businesses to complete procedures for re-importing goods, especially for shipments that are easily damaged or have a short shelf life.
In addition, in case the goods have completed customs procedures and are being transported to the importing country but the partner refuses to receive the goods, the business may request to change the transport route, delivery location or recipient. At that time, the business needs to make amendments and supplements to the information on the customs declaration and submit documents to prove it according to the provisions of Article 20 of Circular No. 38/2015/TT-BTC, which has been amended and supplemented in Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.
The Customs Department also requests regional customs sub-departments to proactively coordinate with relevant agencies to promptly handle problems arising in the process of import and export procedures. For cases exceeding authority, units need to immediately report to the Customs Department for guidance on solutions, ensuring that business import and export activities are maintained smoothly.
