Vietnam’s Amended Customs Law: What Foreign Investors Should Prepare for in 2027

Vietnam has amended its Customs Law through Law No. 11/2026/QH16, effective March 1, 2027. The new law extends IP enforcement to transit goods and introduces ex officio suspension and customs recordal. Foreign investors gain stronger protection but also face new compliance requirements. This article reviews the key changes and practical steps.

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On 23 August, 2026, Vietnam’s National Assembly passed Law No. 11/2026/QH16, amending the Customs Law with effect from 1 March, 2027. The amendments were not initiated by Vietnam alone. They came in response to sustained external pressure.

In its 2026 Special 301 review released 30 April, the Office of the United States Trade Representative (USTR) designated Vietnam a “priority foreign country,” the highest alert level under the Special 301 mechanism and a designation last used 13 years ago. The USTR cited widespread counterfeiting, weak border enforcement, limited ex officio customs powers, and the absence of controls over goods in transit.

The data supports these concerns. In 2023, Vietnam’s customs authorities recorded only 16 infringing shipments in the supervised area. By 2025, that number rose to 41, of which 37 were transit goods, accounting for over 90 percent of the total. In the first months of 2026, 10 out of 11 detected violations involved transit goods. The transit channel has become the largest risk exposure in Vietnam’s border intellectual property (IP) enforcement.

Key changes in the amended Vietnam Customs Law

1. Transit goods brought within IP enforcement

The most commercially significant amendment is the extension of IP-related customs enforcement to goods in transit. Previously, Vietnam’s customs regime applied IP controls only to imported and exported goods, while transit goods were excluded from customs suspension measures. This gap allowed infringing goods to pass through Vietnamese ports and free trade zones without impediment.

Vietnam is a major logistics hub in Southeast Asia, with substantial volumes of goods transiting its ports and land border gates. The amended law brings transit goods within the scope of customs inspection, supervision, and IP controls and explicitly extends Customs’ ex officio suspension authority to transit goods suspected of being IP-counterfeit goods. This brings Vietnam closer to the standard set by the EU’s customs enforcement regulation.

It is important to note that the ex officio power targets “counterfeit goods,” meaning counterfeit-trademark goods, counterfeit-geographical-indication goods, and pirated goods. Transit shipments alleged to infringe patents, industrial designs, or trade names may require another evidentiary and enforcement route.

2. Dual-track suspension mechanism

Amended Article 73(2) introduces a dual-track suspension mechanism. The first track is suspension upon request. Customs authorities suspend clearance upon request by an IP rights holder or authorised representative who provides evidence of IP ownership, evidence of infringement, and a financial guarantee. The second track is ex officio suspension. Customs can proactively suspend clearance if, during inspection and monitoring, they discover “clear grounds” to suspect that imported, exported, or transit goods are IP counterfeits, without waiting for a formal request from the rights holder. This power was detailed in Circular No. 06/2026/TT-BTC through a new Article 10a, and the authority to issue suspension decisions has been shifted from the head of the local customs office to the on-duty team leader, enabling faster on-site decision-making.

After receiving a complete suspension request, customs must issue a decision within two hours. For ex officio suspensions, customs notifies both the declarant and the rights holder to coordinate on determining the violation. The law also provides sensible carve-outs. Suspension measures do not apply to humanitarian aid, personal effects, diplomatic and privileged goods, passenger luggage, or gifts within duty-free limits.

3. Customs recordal and monitoring framework

Revised Article 74 consolidates the framework for customs recordal and monitoring. IP rights holders may file inspection and supervision applications at any convenient regional customs office, rather than only through a centralised filing route. Customs must accept the application, request further information, or reject it within 10 working days. An accepted measure lasts two years and may be extended for another two.

Circular No. 06/2026/TT-BTC, effective 1 March 2026, further simplifies the recordal process: legalisation of powers of attorney is no longer required; IP registration certificates may be submitted in electronic form or verified through publicly accessible databases; and customs must approve or respond to a complete electronic recordal dossier within 20 working days.

4. E-commerce and cross-border online trade

The amended law introduces Article 16a, requiring e-commerce platform operators to connect with customs electronic data systems for real-time monitoring of cross-border shipments. Cross-border e-commerce, particularly direct-to-consumer shipments from manufacturing hubs, has become a major channel for counterfeit goods entering Vietnam. By integrating e-commerce data with customs oversight, the amended law creates a mechanism for identifying and intercepting infringing goods that might otherwise bypass traditional container-level inspection.

5. Registered trademark symbol

Under Official Letter No. 20601/CHQ-GSQL dated 19 August, 2026, imported goods bearing the registered trademark symbol whose marks are not protected in Vietnam will not automatically be classified as counterfeit. Businesses may remove or cover the symbol or use supplementary labels to provide accurate information regarding the trademark’s protection status. For goods already in Vietnam, a written undertaking mechanism is available. This approach favors corrective compliance over automatic denial of clearance.

Implications for trademark owners, patent holders, and other IP rights holders

For rights holders, the new law offers stronger enforcement tools, but only for those who engage proactively. Recordal and monitoring are no longer optional; they are practical necessities. Rights holders need rapid response capacity on the ground in Vietnam to meet the two-hour suspension decision timeline. Requested suspension also requires a financial guarantee, which can be substantial.

For a suspected counterfeit import shipment valued at VND 5 billion, the statutory 20 percent security deposit would amount to VND 1 billion. Evidence requirements are higher, and rights holders need complete ownership documents and infringement comparison materials. The registered trademark symbol issue is now clarified, and businesses can avoid unnecessary clearance obstacles through corrective labeling.

Compliance requirements for importers, exporters, and FIEs

Importers, exporters, and foreign-invested enterprises need accurate customs declarations and product descriptions. Customs will compare exporter and importer names, HS codes, and other data. Vietnamese law does not impose a general statutory requirement for trademark authorisation letters for all genuine branded goods, but in practice, customs officials may request such documentation, particularly for high-value goods or brands commonly targeted by counterfeiters. Rights holders should prepare current letters that reference specific product categories and identify the authorised supply chain. Purchase orders, commercial invoices, and supply chain records should be kept as fallback evidence. Supplier due diligence and brand licensing checks are also essential, since a trademark registered abroad or authorised by a foreign owner is not a basis for exemption from liability under Vietnamese law. E-commerce platforms must connect with customs data and keep records, and businesses need to update labels and packaging to address the registered trademark symbol.

Opportunities and challenges

The new law brings clear opportunities. Border enforcement moves closer to international standards, brand protection is stronger, and the framework aligns with EU customs enforcement standards, giving greater certainty for a transit hub. Proactive rights holders gain faster and more direct enforcement tools.

Challenges also exist. Clearance may be delayed, particularly for high-risk shipments. Financial guarantee and evidence costs increase. Customs discretion and enforcement consistency remain uncertain. E-commerce platform data connection compliance costs require investment. Trademark authorisation letters and label updates also take time and resources.

Practical steps for foreign investors and MNCs

Companies should conduct an IP audit before March 2027 to confirm registration and protection status in Vietnam, and file customs recordal and monitoring applications. When selecting a regional customs office, consider where genuine and suspected counterfeit goods usually enter, exit. or transit Vietnam; the location of known importers, distributors, and logistics providers; high-risk product lines and channels; and the regional customs authority’s familiarity with the product category. At the same time, prepare authorisation letters and alternative evidence, review logistics and transit routes, update labels and packaging, train local teams and distributors, and establish rapid response mechanisms. Companies should also monitor implementing decrees and circulars and budget for guarantees and legal support.

What to watch next

Companies should monitor implementing decrees and circulars, such as whether a recordal accepted by one regional customs authority will have nationwide effect. Customs enforcement data and case outcomes will help assess the practical impact of the new law. E-commerce platform compliance is worth watching, as platform connections with customs data systems will affect cross-border trade compliance costs. In addition, administrative and court decisions on suspension and destruction will also provide practical reference.