On 21/11/2011, Ministry of Finance issued Circular no.168/2011/TT-BTC guiding state statistics on customs of international merchandise trade.

State statistics on customs is statistics activity operated by Customs agency which includes: statistics on exports and imports, taxation, number of violations of law on customs, transportation vehicles on entry or exit and other customs statistics.

State statistics on customs of international merchandise trade is process of collecting, processing, synthesizing, evaluating, publishing, storing, cooperating and exchanging information on exports and imports (information on name of items, item code, units, quantity, value, partner country and regions) of Vietnam operated by General Department of Customs (GDC)

International merchandise trade statistics must comply with following basis principles:

Firstly, ensuring completeness, timeliness and accuracy of data of import and export goods.

Secondly, ensuring coherence on statistics methods, criteria systems, tables and mechanism of reporting statistics of import and export goods.

Thirdly, ensuring integrity, transparency, independence, without duplication and overlap in process of operating statistics on exports and exports.
Fourthly, ensuring comparability of statistics on bilateral exports and imports of Vietnam with similar statistics from other countries and territories.

All goods taken out of the customs territory of Vietnam (exports) or brought into the customs territory of Vietnam (imports) subtract or add from stock of material resources of Vietnam are under statistical exports and imports. The goods temporarily brought into or taken out of the customs territory of Vietnam, but not add or subtract from the stock of material resources of Vietnam are not covered by statistics on exports and imports.

General Department of Customs is responsible for reporting statistical information of import and export goods periodically to authority offices Communist Party of Vietnam and the Government in prescribed form system and other sudden statistics reports. GDC periodically modify and supplement the statistical forms of exports and imports in cooperation with other industries and agencies to meet demands of using information.

Provincial, city Customs Departments and Branches are responsible for reporting statistical information of exports and imports to GDC upon request. Heads of Units in Customs, institutions and individuals who make and sign up statistical reports must be liable for accuracy, completeness and timeliness of statistical information under their functions and tasks.

Circular also stipulates that the General Department of Customs shall organize research, set up and perform analysis, statistical forecast of exports and imports. Statistical analysis of exports, imports must reflect situation of export and import honesty and objectively; be responsible for building and announcing plans to publish information of imports and exports and perform public to organizations and individuals as planed. Statistical information of imports and exports which is published is general statistical information; in addition, the General Department of Customs is responsible for providing, exchanging statistical information of exports and imports with partner countries, regional organizations and international organizations in framework of Agreements and bilateral, multilateral Commitments and provisions of Vietnamese law.

General Department of Customs set up plans, research, develop and deploy information technology applications in statistics of exports, imports in nation-wide  consistency as prescribed; be responsible for building and controlling data stock of import and export goods, build and deploy statistics metadata of exports and imports.

The Circular also specifies behaviors prohibited in statistics on exports and imports as: not operate or obstruct operation, operate incorrectly and incompletely in process of collecting, processing, synthesizing and reporting statistical information of exports and imports; making statistical information incorrectly with consciousness, publish statistical information incorrectly; disclosure statistical information on national confidential list to the organizations and individuals for using with improper authority and purpose; disclosure specific statistics data with name, address of organizations, individuals without their agreement for using with improper authority and purpose; perform other activities violating legislation on statistics.

This Circular comes into effect from 15/01/2012 and replaces for Decision no.124/2003/QD-BTC dated 01/08/2003 by Minister of Fiance.