Market updates
FROM JULY 1, 2026: NEW REGULATIONS OFFICIALLY TAKE EFFECT FOR IMPORT AND EXPORT ACTIVITIES
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:
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
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
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.
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 Previous customs office codes are no longer valid for declarations submitted on or after July 1, 2026.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.
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
The regulations also introduce new requirements relating to electronic labeling, barcodes, and risk-based quality inspections for imported goods. The full product traceability system is scheduled for implementation on January 1, 2027.
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
These initiatives are expected to help businesses reduce compliance costs while improving the efficiency of import, export, and logistics operations.
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.
The simultaneous implementation of these regulations on July 1, 2026 reflects Viet Nam’s continued focus on data-driven regulatory oversight, stronger compliance requirements, and ongoing administrative reform across the import, export, and logistics sectors.
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.
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