Vietnam’s Amended Customs Law: Key Changes for Importers, Exporters, and E-Commerce Businesses

Vietnam’s amended Customs Law takes effect on 1 March 2027, introducing changes to digital customs procedures, cross-border e-commerce, compliance management, and bonded warehousing. Businesses should review their trade data, documentation, and customs responsibilities before the new rules apply.

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Vietnam has amended its Customs Law to expand the use of digital data in customs administration and strengthen the management of cross-border trade.

Law No. 11/2026/QH16, passed on 23 August 2026, introduces provisions affecting importers, exporters, e-commerce platforms, logistics providers, and businesses using bonded warehouses. It also changes how customs authorities manage compliance, conduct post-clearance audits, and control goods suspected of infringing intellectual property rights.

The amendments take effect on 1 March 2027. Some operational requirements will depend on detailed implementing regulations and the readiness of connected systems.

What changes under Vietnam’s amended Customs Law?

Vietnam’s amended Customs Law expands the use of electronic documents and risk-based management, introduces specific provisions for goods traded through e-commerce platforms, and revises rules on bonded warehouse storage and post-clearance audits.

Area	Key change	Potential business impact
Digital customs	Certain documents issued through the National Single Window do not have to be resubmitted or presented to customs.	Businesses may be able to reduce duplicate documentation where the relevant systems are connected.
Cross-border e-commerce	The law addresses electronic identification, customs procedures, and information-sharing for goods traded through platforms.	Platforms, sellers, carriers, and other parties should review their respective responsibilities and data flows.
Compliance management	Customs may use digital technology, big data, and artificial intelligence to assess risks and compliance.	Accurate, consistent data and a strong compliance record become increasingly important.
Bonded warehouses	Goods may be stored for up to 24 months from entry into a bonded warehouse.	Businesses should monitor inventory ageing and assess the transition rules for goods already in storage.
Post-clearance audits	The law specifies a maximum audit period and permits one extension where the audit has a large scope or involves complex matters.	Businesses should maintain accessible, consistent records to respond to audit requests.
Intellectual property	Customs may proactively suspend procedures where there are clear grounds to suspect counterfeit goods. Relevant controls also expressly cover goods in transit.	Traders and logistics providers should prepare for potential shipment holds and information requests.

When does Vietnam’s amended Customs Law take effect?

Law No. 11/2026/QH16 takes effect on 1 March 2027. The period before implementation gives businesses time to assess affected transactions, update internal procedures, and monitor detailed guidance.

The law includes transitional provisions for matters such as goods already held in bonded warehouses and post-clearance audits underway before the effective date. Businesses should assess the applicable transition rules against their circumstances.

How will the law change digital customs procedures?

The amendments strengthen the legal basis for electronic documents and information-sharing through Vietnam’s National Single Window.

Customs declarants do not have to submit or present to customs documents that have been issued through the National Single Window by a specialised state management agency or specialised inspection organisation. Customs authorities can use information available through the system when deciding on the clearance or release of goods.

For importers and exporters, this could reduce duplicate submissions when obtaining licences, inspection results, or other documents through connected procedures. The practical benefit will depend on whether the relevant information is available to customs through the system.

What are the new customs rules for cross-border e-commerce?

Goods imported or exported through e-commerce platforms must undergo customs procedures and are subject to customs inspection and supervision.

The law requires organisations and individuals in Vietnam that buy or sell goods with overseas parties through e-commerce platforms to undertake electronic identification and authentication. Platform operators must connect to the customs authority’s e-commerce data processing system when carrying out that identification and authentication.

Platform operators, bonded warehouse businesses, carriers or their agents, and other relevant organisations and individuals must also provide customs authorities with information relating to cross-border e-commerce goods. The Government is expected to provide detailed regulations on implementation.

The law expands the definition of a customs declarant to include e-commerce platform operators, international postal and express delivery businesses, and providers of transit and transhipment services. Their obligations in a particular transaction will depend on their role and the applicable implementing rules.

Platforms and merchants should map how product, shipment, and identification data is collected and shared between sellers, carriers, warehouse operators, and customs representatives. They should also review contracts and internal procedures as detailed requirements become available.

How will customs assess business compliance?

The amended law provides for customs authorities to use digital technology, big data, and artificial intelligence in risk and compliance management.

Authorities may collect and analyse information, develop risk and compliance profiles, and apply measures according to a declarant’s assessed risk and level of legal compliance. Declarants with strong compliance records may be considered for priority treatment or for exemptions from, or reductions in, customs inspections, supervision, and post-clearance audits. These benefits are not automatic.

For businesses, discrepancies between customs declarations and other records may require explanation. Companies should regularly reconcile customs data with commercial invoices, accounting records, inventory movements, and production records, where applicable.

Documenting corrections and the steps taken to address recurring errors can also help businesses demonstrate how they manage customs compliance.

How long can goods remain in a bonded warehouse?

From 1 March 2027, the amended law provides for goods to remain in a bonded warehouse for up to 24 months from the date they enter the warehouse. The previous provision allowing an extension has been repealed.

The change is relevant to manufacturers, distributors, and logistics companies that use bonded warehouses to hold goods pending import into Vietnam or export overseas.

Businesses should track the date each consignment enters the warehouse and plan its next movement before the applicable deadline. For goods already in a bonded warehouse on 1 March 2027, where storage-period extension procedures have not been completed before that date, the amended storage period applies from the original warehouse entry date.

Businesses with existing extensions or unusual circumstances should confirm the treatment applicable to their consignments.

What are the time limits for post-clearance audits?

Under the amended law, customs may issue a post-clearance audit decision within five years from the date a customs declaration is registered.

Once the audit decision is announced, the audit period must not exceed 20 days. Where the audit has a large scope or involves complex matters, the official who issued the decision may extend it once for up to an additional 20 days.

The five-year period governs when an audit decision may be issued; the 20-day period concerns the conduct of the audit.

Businesses should ensure they can retrieve and explain records supporting their declarations, including:

• Commercial invoices, contracts, and transport documents;
• Evidence supporting tariff classification, customs value, and origin;
• Inventory and production records, where relevant;
• Documents supporting exemptions or preferential treatment; and
• Records explaining amendments to customs declarations.

For post-clearance audits underway under decisions issued before 1 March 2027, the authority, sequence, and procedures continue to follow the existing Customs Law.

How is the customs value of exported goods determined?

The amended law specifies that the customs value of exported goods is their actual value up to the export border gate, excluding international transport and international insurance costs.

Exporters should review how prices and logistics charges are recorded, particularly where contracts or invoices combine the price of goods with international freight or insurance. Supporting documents should make the calculation of the declared value clear.

Can customs suspend goods suspected of infringing intellectual property rights?

Yes. Customs authorities may proactively suspend customs procedures where, during inspection, supervision, or control, they find clear grounds to suspect that goods are counterfeit and infringe intellectual property rights.

The amendments also expressly include goods in transit within relevant customs control provisions, alongside imported and exported goods.

Where customs proactively suspends procedures, it must immediately notify the rights holder if contact details are available, and the importer, exporter, or transit service provider.

If, within 10 working days from notification, the rights holder has not filed a civil claim and customs has not decided to accept the case for administrative enforcement, customs must resume procedures for the shipment.

Rights holders should keep relevant registration and contact information accessible. Traders and logistics providers should be prepared to respond to requests for evidence of product authenticity or distribution rights, where relevant.

Advisory for businesses

Vietnam’s amended Customs Law places greater emphasis on consistent data, digital information-sharing, and compliance management. Businesses with significant import and export volumes, cross-border e-commerce activities, or bonded inventory should assess their customs processes before 1 March 2027.

A review should cover the allocation of customs responsibilities, the consistency of declarations and supporting records, bonded inventory deadlines, and readiness to respond to post-clearance audits. Businesses should also monitor detailed implementing regulations and update their systems and procedures as requirements become clear.