FROM AUGUST 14, 2026: 12 IMPORTED PRODUCT CATEGORIES MUST COMPLETE CUSTOMS PROCEDURES AT THE PORT OF ENTRY, WITH 11 PERMITTED EXCEPTIONS

Effective August 14, 2026, Decision No. 31/2026/QĐ-TTg officially takes effect, replacing Decision No. 23/2019/QĐ-TTg on the list of imported goods required to complete customs procedures at the port of entry.

Under the new regulation, certain categories of imported goods must continue to be declared at the port of entry. At the same time, the Decision clarifies 11 circumstances in which businesses may instead complete customs procedures at customs offices outside the port of entry. Understanding these exceptions can help importers plan their logistics operations more effectively while minimizing unnecessary delays and additional costs.

12 Imported Product Categories Must Complete Customs Procedures At The Port Of Entry

The regulation does not apply to all imported goods. Instead, it applies only to the following 12 product categories:

Tobacco and tobacco products
Alcoholic beverages (spirits and wine)
Beer
Passenger vehicles with fewer than 16 seats
Aircraft and yachts
Petroleum products
Air conditioners with a cooling capacity of 90,000 BTU or below
Playing cards
Joss paper
Explosive precursors and industrial explosive materials
Goods included in the Government’s national defense and security control list
Goods imported from countries or territories subject to disease outbreak warnings issued by the Ministry of Agriculture and Environment

As a general rule, these goods must complete customs procedures at the port of entry, unless they qualify for one of the legally permitted exceptions.

Note: If a mixed shipment containing both listed and non-listed goods is covered by a single Bill of Lading, customs clearance for the entire shipment must be completed at the port of entry.

11 Circumstances Where Customs Procedures May Be Completed Outside the Port of Entry

Article 3, Clause 3 of the Decision allows customs declarants to choose either the port of entry or another designated customs office if their shipments fall into one of the following circumstances.

Machinery, equipment, and materials imported for factory or construction projects: Customs procedures may be completed at the customs office responsible for the factory, construction site, or project warehouse

Goods imported for processing, manufacturing, or export processing enterprises: This includes imports used for: processing activities, domestic manufacturing, export production, export processing enterprises (EPEs). Customs procedures may be carried out at the customs office managing the manufacturing facility or other eligible customs offices as prescribed

Goods destined for non-tariff zones or bonded warehouses: Customs clearance may be completed at the customs office responsible for the relevant non-tariff zone or bonded warehouse

Goods imported for duty-free shops: Procedures may be completed at the customs office supervising the duty-free store

Emergency relief goods: Applicable to goods imported for disaster relief, disease control, or other emergency humanitarian purposes in accordance with the Customs Law

Goods imported for national defense and security purposes: Customs procedures may be completed at the customs office requested by the customs declarant

Imported petroleum products: Procedures may be completed at the customs office where the importer operates a petroleum storage facility that satisfies customs supervision requirements

LCL shipments transported to a Container Freight Station (CFS): For less-than-container-load (LCL) cargo, customs procedures may be completed at the customs office managing the designated Container Freight Station (CFS)

Postal and express courier shipments: Customs procedures may be completed at specialized customs clearance locations designated under Government regulations

Shipments cleared at My Dinh ICD and Long Bien ICD: These continue to follow the separate regulations issued by the Prime Minister
Other cases as decided by the Prime Minister: The Decision also provides flexibility for additional special circumstances that may arise in practice

Key Changes Businesses Should Note

In addition to replacing Decision No. 23/2019/QĐ-TTg, the new Decision introduces several important updates:

Updates the list of regulated goods in line with Vietnam’s current legal framework and the latest Vietnam Export and Import Nomenclature.
Clarifies how the port of entry is determined for different modes of transport, including sea, air, road, rail, and shipments destined for Phuoc Long Inland Container Depot (ICD).
Introduces a transitional provision, allowing customs declarations registered before August 14, 2026 to continue being processed under the previous regulations without re-registration.

What Should Importers and Logistics Companies Do?

Although the regulation applies only to 12 categories of imported goods, businesses should review upcoming import shipments to determine whether they fall within its scope.

More importantly, importers should assess at the planning stage whether a shipment qualifies for one of the 11 permitted exceptions that allow customs procedures to be completed outside the port of entry.

Selecting the appropriate customs clearance location can help businesses:

Better coordinate transportation and delivery schedules
Reduce storage time and congestion at ports of entry
Improve customs clearance efficiency for project cargo, manufacturing imports, and LCL shipments

Vantage Logistics Supports Your Customs Compliance

Selecting the appropriate customs clearance location is a critical factor in maintaining efficient cargo movement and avoiding unnecessary delays.

If your business requires guidance on the new regulation or needs assistance in determining the most appropriate customs clearance approach for your imports, Vantage Logistics provides end-to-end support – from regulatory review and customs declaration to transportation planning – helping your shipments move smoothly while remaining fully compliant with Vietnamese customs regulations.

Contact Vantage Logistics today to learn how the new regulation may affect your import operations and explore customs and logistics solutions tailored to your business.

Contact Vantage Logistics for tailored transport solutions and competitive quotations.

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