On 23 August 2026 the National Assembly passed Law No. 11/2026/QH16, amending the Customs Law. It takes effect on 1 March 2027.
Key points
- Goods traded through e-commerce platforms (new Article 16a) must go through customs procedures. Organisations and individuals in Vietnam buying from or selling to foreign parties through platforms must be electronically identified, and platform operators must connect to the customs data system. The Government will issue detailed rules.
- Bonded warehouses and CFS (Article 61): goods may stay in a bonded warehouse for up to 24 months and at a CFS (LCL consolidation point) for up to 180 days, with no extension procedure.
- Bonded tax warehouses (kho bảo thuế) are abolished.
- Customs value of exports is the actual price to the export border gate, excluding international freight and insurance.
- Amending a declaration after clearance is allowed within 60 days of clearance, before customs decides on a post-clearance audit or inspection.
- Business conditions for customs brokers and their staff are removed.
Who is affected
Importers and exporters, cross-border e-commerce sellers and buyers, bonded warehouse and CFS operators, customs brokers and forwarders.
In force from
1 March 2027, with transitional rules (for example, storage time counts from the date the goods entered the warehouse or CFS).
What to do
- Review bonded and CFS storage plans against the new limits.
- E-commerce sellers: prepare for electronic identification and watch for the implementing decree and circular.
- Check how export values are declared.
