On 15 November 2012, the Vietnamese Ministry of Finance issued the Circular No. 196/2012/TT-BTC clarifying the electronic customs procedures for commercial exports and imports. In particular, the Circular includes the following key points:
-Customs procedures are automaticaly handled by the electronic data processing system of customs
- Customs declarants must use valid digital signatures that have been registered with the customs offices using the electronic information portal
-Customs declarants are able to make amendments to the declaration 60 days from the declaration date provided that Customs can verify the amendments. Penalties may be applied in such cases.
 
The Circular entered into force on 1 January 2013.