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Vietnam: Amendments to customs law enacted

The changes expand rules for e-commerce imports and exports, strengthen customs compliance management, and revise customs procedures.

september 14, 2026

The National Assembly of Vietnam on August 23, 2026, passed Law No. 11/2026/QH16, amending and supplementing certain provisions of the customs law. The law will become effective on March 1, 2027.

Key changes include:

  • Expansion of eligible customs declarants to include e-commerce platform operators
  • Introduction of a legal basis for the use of digital technologies and artificial intelligence in customs compliance management and for compliance-based facilitation measures
  • Revised storage periods for goods in bonded warehouses, container freight stations, and duty-free shops, with storage-period extensions repealed
  • Authority for customs authorities to proactively suspend customs clearance of goods suspected of infringing intellectual property rights
  • A 20-day limit for post-clearance audits, with a one-time extension of up to 20 additional days for complex cases

Read a September 2026 report prepared by the KPMG member firm in Vietnam

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