LAW AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON CUSTOMS
On 23 August 2026, the National Assembly passed Law No. 11/2026/QH16 amending and supplementing a number of articles of the Law on Customs, taking effect from 01 March 2027.
The new Law focuses on simplifying administrative procedures, promoting digital transformation, strengthening risk management and improving the customs inspection and supervision mechanism, with a view to facilitating import-export activities.
Key changes:
1.1 Promoting the digitalisation of customs procedures
- Expanding the use of documents in the form of data messages and the performance of procedures through the customs electronic data processing system.
- Enterprises are not required to resubmit or present documents that have been issued by specialised management authorities through the National Single Window.
- Strengthening the application of digital technology, big data and artificial intelligence in risk management, compliance assessment and customs inspection.
1.2 Strengthening customs management of goods traded on e-commerce platforms (“E-commerce”)
- Supplementing the customs declarants subject to regulation, including owners of e-commerce platforms and certain organisations providing related services.
- Supplementing general provisions on customs inspection and supervision of goods exported or imported via e-commerce platforms, such as requirements on identification, electronic authentication, connection of data processing systems and provision of goods-related information to the customs authorities, in order to strengthen the supervision of cross-border e-commerce activities.
1.3 Adjustment of the storage period for goods at bonded warehouses and container freight stations (“CFS warehouses”)
- Bonded warehouses: the maximum storage period is 24 months, instead of 12 months, and may be extended once for no more than 12 months.
- CFS warehouses: the maximum storage period is 180 days, instead of 90 days, and may be extended once for no more than 90 days.
- Abolishing the procedure for applying for an extension of the storage period in the above cases.
1.4 Changes to the provisions on additional declarations and post-clearance audits
- For goods already cleared, enterprises may proactively make additional declarations within 60 days from the date of customs clearance, provided that the conditions on the timing of additional declarations prescribed by regulations are satisfied.
The time limit for a post-clearance audit at the premises of the customs declarant is extended from 10 working days to a maximum of 20 days, and may be extended once for no more than 20 days in cases involving a large audit scope and complex matters.
