FROM JULY 1, 2026: NEW REGULATIONS OFFICIALLY TAKE EFFECT FOR IMPORT AND EXPORT ACTIVITIES
01/07/2026
Beginning today (July 1, 2026), a number of new laws, decrees, circulars, and other key regulatory documents officially take effect in Viet Nam, impacting customs, taxation, product traceability, transportation, and logistics operations. Below are the key regulatory changes and the areas importers and exporters should prioritize reviewing.
The regulations taking effect on July 1, 2026 are primarily grouped into six key areas:
1. Customs: Updated Administrative Penalty Regulations
One of the most significant changes taking effect today is Decree No. 169/2026/ND-CP, which officially replaces Decree No. 128/2020/ND-CP governing administrative penalties in the customs sector.
The updated regulations cover:
2. Tax Administration: Higher Requirements for Data and Post-Clearance Documentation
The 2025 Law on Tax Administration officially takes effect on July 1, 2026, replacing the 2019 Law on Tax Administration.
Under the new legislation, businesses are required to maintain more comprehensive declaration data and supporting documentation to substantiate their tax obligations. Areas such as HS classification, customs valuation, origin determination, tax exemptions, and tax refunds will be subject to closer scrutiny during tax audits and post-clearance inspections.
3. Customs Declarations: Nationwide Standardization of Customs Office Codes
Effective today, businesses must use the new customs office codes in accordance with Notice No. 17920/TB-CHQ and Official Letter No. 18074/CHQ-GSQL. Previous customs office codes are no longer valid for declarations submitted on or after July 1, 2026.
This change has a direct impact on day-to-day customs declaration activities.
4. Product Management: Preparing for the New Product Traceability and Electronic Labeling Framework
Effective July 1, 2026, Circular No. 31/2026/TT-BCT and Decree No. 37/2026/ND-CP begin implementing Viet Nam's new product traceability framework.
During the initial implementation phase, businesses should prepare:
5. Administrative Reform and Digital Transformation
Alongside stronger regulatory oversight, the new policies also focus on simplifying administrative procedures and improving regulatory efficiency.
Under Resolution No. 66.17/2026/NQ-CP, the Government continues to:
6. Other Industry-Specific Regulations Taking Effect on July 1, 2026
In addition to the major regulatory changes affecting most importers and exporters, several new regulations apply to specific industries.
Priority Actions for Businesses
To minimize compliance risks and avoid disruptions to import and export operations, businesses should prioritize the following actions:
Businesses are encouraged to proactively review their customs procedures, update internal systems, and prepare the required documentation to minimize compliance risks and ensure uninterrupted customs clearance.
Contact Vantage Logistics to learn how these regulatory changes may affect your import and export operations and to receive support with customs procedures and logistics solutions.
Contact Vantage Logistics for tailored transport solutions and competitive quotations.
Please provide details on cargo type, market, origin, destination, and estimated timeline.
Send your shipment enquiry today and receive a tailored transport plan from the Vantage Logistics team.
- Customs administration and administrative penalties
- Tax administration
- Customs declaration procedures
- Product traceability and quality management
- Transportation, logistics, and e-commerce
- Administrative reform and digital transformation
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1. Customs: Updated Administrative Penalty Regulations
One of the most significant changes taking effect today is Decree No. 169/2026/ND-CP, which officially replaces Decree No. 128/2020/ND-CP governing administrative penalties in the customs sector.
The updated regulations cover:
- Incorrect HS code classification, customs valuation, or declaration of origin
- Late submission of customs documents or tax payments
- Violations relating to customs supervision, transit, and transshipment
- Errors in electronic customs declarations and customs procedures
2. Tax Administration: Higher Requirements for Data and Post-Clearance Documentation
The 2025 Law on Tax Administration officially takes effect on July 1, 2026, replacing the 2019 Law on Tax Administration.
Under the new legislation, businesses are required to maintain more comprehensive declaration data and supporting documentation to substantiate their tax obligations. Areas such as HS classification, customs valuation, origin determination, tax exemptions, and tax refunds will be subject to closer scrutiny during tax audits and post-clearance inspections.
3. Customs Declarations: Nationwide Standardization of Customs Office Codes
Effective today, businesses must use the new customs office codes in accordance with Notice No. 17920/TB-CHQ and Official Letter No. 18074/CHQ-GSQL. Previous customs office codes are no longer valid for declarations submitted on or after July 1, 2026.
This change has a direct impact on day-to-day customs declaration activities.
4. Product Management: Preparing for the New Product Traceability and Electronic Labeling Framework
Effective July 1, 2026, Circular No. 31/2026/TT-BCT and Decree No. 37/2026/ND-CP begin implementing Viet Nam's new product traceability framework.
During the initial implementation phase, businesses should prepare:
- Manufacturer information
- Product origin and shipment information
- Technical documentation
- Product identification codes
5. Administrative Reform and Digital Transformation
Alongside stronger regulatory oversight, the new policies also focus on simplifying administrative procedures and improving regulatory efficiency.
Under Resolution No. 66.17/2026/NQ-CP, the Government continues to:
- Eliminate unnecessary business conditions
- Expand decentralization and delegation of authority
- Accelerate the digitalization of administrative procedures
6. Other Industry-Specific Regulations Taking Effect on July 1, 2026
In addition to the major regulatory changes affecting most importers and exporters, several new regulations apply to specific industries.
| Sector | Regulation | Key Changes |
| Construction Materials | Decree No. 209/2026/ND-CP; Circular No. 41/2026/TT-BXD | Strengthened quality management requirements for imported construction materials, including conformity certification, technical documentation, and HS classification. |
| Aviation | 2025 Law on Civil Aviation of Viet Nam; Decrees No. 205 and 208/2026/ND-CP | Updates governing air cargo transportation, airport operations, and aviation logistics services. |
| E-commerce | 2025 Law on E-commerce | Strengthens the legal framework for cross-border e-commerce and data management among supply chain stakeholders. |
| Chemicals | Decree No. 26/2026/ND-CP and related implementing regulations | Transitional requirements covering chemical storage, labeling, and supporting documentation. |
| Inland Waterways | Circular No. 20/2026/TT-BXD | Standardizes the management of inland ports, terminals, and anchorage areas. |
| Road Infrastructure | Decree No. 241/2026/ND-CP | Updates regulations governing road infrastructure management and certain vehicle-related provisions. |
| High Technology | 2025 Law on High Technology | Introduces tax incentives and import duty preferences for qualifying high-tech enterprises. |
Priority Actions for Businesses
To minimize compliance risks and avoid disruptions to import and export operations, businesses should prioritize the following actions:
- Update customs declaration systems with the new customs office codes before submitting new declarations.
- Review HS classification, origin determination, customs valuation, and supporting documentation for post-clearance audits.
- Prepare product traceability information, including technical documentation, manufacturer details, and product identification data in line with the new implementation roadmap.
- Monitor industry-specific regulations if operating in sectors such as aviation, construction materials, chemicals, cross-border e-commerce, or domestic transportation.
Businesses are encouraged to proactively review their customs procedures, update internal systems, and prepare the required documentation to minimize compliance risks and ensure uninterrupted customs clearance.
Contact Vantage Logistics to learn how these regulatory changes may affect your import and export operations and to receive support with customs procedures and logistics solutions.
Contact Vantage Logistics for tailored transport solutions and competitive quotations.
Please provide details on cargo type, market, origin, destination, and estimated timeline.
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