“Release of goods” does not generally mean taking delivery without paying tax. It applies where the goods are already eligible for export or import, but the final tax amount cannot yet be determined. The declarant must still pay or secure the provisional tax amount under the applicable legal basis. The sections below move from the underlying concept to its use in shipment documents and coordination among operational parties. In practice, businesses should reconcile booking, transport, commercial, and customs data early, assign a clear owner and response deadline, and retain the evidence supporting each material decision.

Prepared by TGIMEX · Updated 20 July 2026 · Operational reference only; verify the actual shipment file.

QUICK FACTS

Not a tax-deferral shortcut

Tax based on the self-declared amount, provisional price or customs-determined value must be paid or covered by an acceptable credit-institution guarantee, depending on the case.

Two cumulative conditions

The goods must be legally eligible for export/import, and only the final payable tax amount remains undetermined.

Four main case groups

Pending analysis/classification/appraisal; no official price; customs-value review; or insufficient information to determine customs value.

Post-release work remains

The declarant must supplement the declaration, finalize tax, settle any difference and complete customs clearance.

Illustration for When can goods be released before the final tax amount is determined? — Illustration of the logistics topic, document or operation discussed in the article.

SCOPE

This article covers Vietnamese export and import declarations where tax is involved and the declaration is still under customs processing. It focuses on Article 36 of the Customs Law and Article 32.1 of Decree 08/2015/ND-CP as amended.

Release does not replace import-policy or specialized-inspection requirements. Where a test or appraisal determines whether the goods may legally be imported, clearance can only follow a compliant conclusion. The mechanism discussed here addresses uncertainty in the final tax amount.

KEY TERMS

Term	Operational meaning	Distinction
Release of goods	Customs permits export/import where the goods are eligible but the final tax amount has not yet been determined.	It does not mean all procedures and tax liabilities are completed.
Customs clearance	Completion of customs procedures so goods may be imported, exported or placed under another customs regime.	A more complete status than release.
Clearance before full tax payment	Customs procedures are completed and the payable tax has been determined, but the goods are cleared under a credit-institution guarantee or an applicable tax-payment deadline.	This is Article 37.2 of the Customs Law, not release under Article 36.
Tax guarantee	A credit institution commits to pay tax within the guaranteed scope and period if the taxpayer fails to do so.	Declaration number, amount, tax type and validity must match.
Goods brought to preservation	Goods awaiting specialized inspection may be moved to an approved location under customs supervision.	They remain supervised and may not be used or circulated without authorization.

HOW THE MECHANISM WORKS

Article 36 of the Customs Law requires both conditions: the goods are eligible for export/import but the final tax is not yet determinable; and the declarant has paid or obtained a credit-institution guarantee for the tax calculated on the applicable provisional basis. “Before completing tax liability” therefore means before the final tax is fixed, not without securing tax.

Decision key: If the final tax amount has already been determined and the only outstanding issue is unpaid or underpaid tax within the permitted period, review the clearance mechanism under Article 37.2. That situation is different from Article 36 release, which applies only while the final tax amount cannot yet be determined.

After release, customs and the declarant continue the pending work: classification/appraisal, final-price determination, customs-value consultation or document supplementation. The statutory period for determining final tax is generally no more than 30 days from release; where appraisal is required, the period runs from receipt of the appraisal result.

APPLICABLE CASES

Case	Unresolved element	Tax/guarantee condition	Operational outcome
Pending analysis, classification or appraisal	HS code, quantity, weight or volume requires a technical result; certain identical follow-on goods awaiting the same declarant’s prior result may also qualify.	Pay or guarantee tax based on the declarant’s calculation.	Release first; supplement the declaration and settle differences after the result.
No official price at registration	The contract price is subject to a later index, final quantity/quality or an agreed adjustment mechanism.	Pay or guarantee tax based on the provisional price.	Declare the official price and recalculate tax when available.
Customs-value review	Customs rejects or questions the declared value and applies the value-review/consultation process under Article 21 of Decree 08.	Pay or guarantee the amount required for the specific case.	Goods may be released while value review continues.
Insufficient information to determine customs value	Mandatory information or documents are unavailable at registration.	A credit-institution guarantee is required for tax based on the value determined by customs.	Release first; later supplement documents and finalize value and tax.

DOCUMENTS AND DATA TO CHECK

Document/data	Prepared/issued by	Use	Fields that must match
Customs declaration and release request	Declarant	Identify the legal case and record the request.	Declaration number, regime, item, quantity, value and tax.
Tax-payment or guarantee evidence	Bank/credit institution and taxpayer	Prove that provisional tax is secured.	Taxpayer, declaration, amount, tax type and validity.
Contract, invoice and price-finalization clause	Seller and buyer	Support the absence of an official price and later calculation method.	Incoterm, currency, formula and adjustments.
Technical file, catalogue, samples and sampling record	Manufacturer/importer/customs	Support analysis, classification or appraisal.	Item name, model, composition, use, manufacturer and lot.
Customs value notice/consultation record	Customs authority	Define the basis and next procedural deadline.	Proposed value, method, response deadline and requested evidence.
Final technical result or official price	Competent body/business counterparty	Basis for supplementation and final tax.	Correct linkage to sample, declaration, contract and item.

PROCESS / TIMELINE

Confirm legal import/export eligibility. Check licenses, commodity policy, specialized inspection and physical examination.
Identify why final tax cannot be fixed. Map the case to classification/appraisal, provisional price, value review or missing value data.
Submit the release request. Use the correct electronic-declaration field or the applicable note on a paper declaration.
Pay tax or complete the guarantee. Ensure exact matching of declaration, taxpayer, amount, tax type and validity.
Customs reviews and decides. The competent customs officer/branch verifies the legal conditions and records the decision.
Complete post-release obligations. Monitor the result, supplement the declaration, settle tax differences and complete clearance.

RISKS AND COMMON ERRORS

Error	Cause	Impact	Control
Treating release as zero tax payment	The payment/guarantee condition is overlooked.	Rejection, delay and storage cost.	Confirm the financial-security route before filing.
Using release to bypass permits or specialized inspection	Import eligibility is confused with tax determination.	No release; possible compliance exposure.	Review commodity policy separately from tax.
Incorrect or expired guarantee	Wrong taxpayer, declaration, amount or validity.	The system cannot recognize secured tax.	Pre-check the guarantee and allow time for amendment.
Missing supplementation deadline	No owner monitors appraisal or final-price results.	Delayed clearance, tax assessment or enforcement action.	Assign an owner and deadline per declaration.
Inconsistent product descriptions	Invoice, catalogue, declaration and sample use different names/models.	Difficulty linking the result to the shipment.	Standardize item name, model, manufacturer, composition and use.

LEGAL BASIS AND OFFICIAL SOURCES

Instrument	Role	Status note
Customs Law 54/2014/QH13	Article 36 sets the definition, conditions and final-tax deadline.	Read together with later amendments.
Law 90/2025/QH15	Amends certain Customs Law and related-law provisions; it does not directly amend Article 36.	Effective 1 July 2025; use it to verify the Customs Law’s overall current status.
Decree 08/2015/ND-CP	Articles 21 and 32 govern customs-value review and release/clearance.	Read as amended.
Decree 59/2018/ND-CP	Amends customs-value review procedures.	Earlier amendment layer.
Decree 167/2025/ND-CP	Updates Article 32.1 and the release cases.	Effective 15 August 2025.
Consolidated Instrument 46/VBHN-BTC dated 24 November 2025	Consolidates Decree 08/2015/ND-CP and its amendments for convenient review of the current Article 32 text.	A consolidated reference only; original and amending instruments govern if legal-effect verification is required.
Circular 38/2015/TT-BTC	Operational filing, responsibilities and post-release supplementation.	Read with amendments.
Circular 121/2025/TT-BTC	Updates the customs-procedure and import/export tax circular framework.	Effective 1 February 2026.

Vietnamese legal instruments are cited in their official Vietnamese form. This English version is an operational translation, not an official legal translation.

FAQ

Can goods be released without paying anything?

Generally no. The applicable provisional tax must be paid or validly guaranteed. The missing-value-information case specifically requires a credit-institution guarantee based on the customs-determined value.

Is release the same as customs clearance?

No. Article 36 release applies while the final tax amount is still undetermined and the declaration must later be supplemented and settled. Article 37.2 is different: customs procedures and the payable tax are already determined, but clearance may proceed under a valid guarantee or tax-payment deadline.

Can goods awaiting quality inspection use this mechanism?

Only where legal import eligibility is already established and the remaining issue concerns final tax. If the inspection determines import eligibility, the specialized-inspection rules control.

Is a bank guarantee always mandatory?

Not in every case; some allow payment or guarantee. It is mandatory in the case where the declarant lacks sufficient information/documents to determine customs value under the cited rule.

What if the final classification increases tax?

Supplement the declaration and pay the difference and related amounts under applicable rules. Penalty treatment depends on the facts and timing.

How long may final tax determination take?

The Customs Law states no more than 30 days from release; where appraisal is required, the period runs from receipt of the appraisal result.

APPLICATION NOTE: Outcomes depend on customs regime, commodity policy, value issue, tax amount, guarantee wording and declaration data. Verify the actual file with the customs branch handling the declaration.

TGIMEX IMPLEMENTATION SUPPORT

TGIMEX helps businesses turn the article into a shipment-ready checklist, covering input-data review, dossier preparation, milestone control, and coordination with the relevant parties.

Convert guidance into checks

Assign an owner and deadline to every operational control point.

Reconcile shipment data

Compare booking, transport, commercial, customs, and delivery evidence.

Manage operational risk

Record discrepancies, actions, and decision evidence to prevent recurrence.

Discuss your shipment dossier

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