---
title: Vietnam Draft Customs Decree Proposes Trade Reforms
description: A draft customs decree of 9 chapters and 89 articles proposes reforms to temporary imports, post-clearance valuation, and duty-free store criteria in Vietnam.
url: https://ginity.vn/en/blog/vietnam-draft-customs-decree-import-export-procedures
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language: en
datePublished: 2026-11-02T00:00:00+07:00
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  name: Đào Ngọc Bảo Linh
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  location: Ho Chi Minh City
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sources:
  - name: Government News
    url: https://xaydungchinhsach.chinhphu.vn/de-xuat-sua-doi-mot-so-noi-dung-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan-119261102100706311.htm
    title: Đề xuất sửa đổi một số nội dung về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan
  - name: Government Portal
    url: https://baochinhphu.vn/hai-quan-don-gian-hoa-thu-tuc-giam-chi-phi-cho-doanh-nghiep-102261029111226237.htm
    title: Hải quan đơn giản hóa thủ tục, giảm chi phí cho doanh nghiệp
  - name: Ministry of Finance
    url: https://xdcs.cdnchinhphu.vn/446259493575335936/2026/11/2/du-thao-17935892013581933379857.pdf
    title: Dự thảo Nghị định quy định chi tiết và biện pháp thi hành Luật Hải quan về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan
  - name: Financial Times
    url: https://thoibaotaichinhvietnam.vn/cong-dong-doanh-nghiep-ung-ho-hien-dai-hoa-thu-tuc-hai-quan-205826-205826.html
    title: Cộng đồng doanh nghiệp ủng hộ hiện đại hóa thủ tục hải quan
  - name: National Media
    url: https://dantri.com.vn/kinh-doanh/hai-quan-va-doanh-nghiep-tang-hop-tac-cung-thao-go-vuong-mac-xuat-nhap-khau-20261008154446639.htm
    title: Hải quan và doanh nghiệp tăng hợp tác, cùng tháo gỡ vướng mắc xuất nhập khẩu
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---

# Vietnam Draft Customs Decree Proposes Trade Reforms

> A draft customs decree of 9 chapters and 89 articles proposes reforms to temporary imports, post-clearance valuation, and duty-free store criteria in Vietnam.

Gini · Macro & monetary · 2026-11-02 · https://ginity.vn/en/blog/vietnam-draft-customs-decree-import-export-procedures

_Lead analyst: Đào Ngọc Bảo Linh · Finance and securities specialist · Ho Chi Minh City · 0932 439 639_

## Key takeaways

- The Ministry of Justice is reviewing a draft decree comprising 9 chapters and 89 articles to replace Decree No. 08/2015/ND-CP and Decree No. 167/2025/ND-CP.
- Procedures for commercial temporary import and re-export are elevated to decree level under Point a, Clause 1, Article 47 to enhance regulatory certainty.
- Duty-free commercial operators face mandatory technical standards, including 24/7 camera surveillance feeds and a minimum 6-month data archive.
- In recommendations dated October 24, 2026, enterprise representatives proposed shifting customs price verification partly to post-clearance audits to eliminate border delays.

The Ministry of Justice is conducting a formal regulatory appraisal of the draft government decree detailing and implementing the Law on Customs concerning customs procedures, inspection, supervision, and control. Drafted by the Ministry of Finance, the proposed legal instrument is designed to supersede Decree No. 08/2015/ND-CP and Decree No. 167/2025/ND-CP. It is critical to emphasize that all provisions outlined in this dossier represent regulatory proposals undergoing policy consultation and judicial vetting, and do not constitute enacted or enforceable law.

The modernization of the regulatory border architecture aligns with broader macroeconomic momentum, as reflected in the expanding [Vietnam 10-month trade balance](/en/blog/vietnam-imports-exports-cross-1000-billion-usd-2026) and baseline readings from the [macroeconomic growth overview](/en/blog/q3-2026-macroeconomic-overview-995-percent-gdp-growth), which necessitate standardized clearance workflows to support international trade integration.

## Policy Context and 9-Chapter Structure of the Draft Decree

According to official appraisal dossiers published on [Government News](https://xaydungchinhsach.chinhphu.vn/de-xuat-sua-doi-mot-so-noi-dung-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan-119261102100706311.htm) on November 2, 2026, the draft decree is organized into 9 chapters and 89 articles. Compared with the existing framework under Decree No. 08/2015/ND-CP, which has undergone successive partial amendments, the new draft consolidates clearance procedures into a coherent statutory hierarchy.

The proposed chapters are structured systematically across distinct operational domains:
- Chapter I comprises 6 articles (from Article 1 to Article 6) setting out general provisions and procedural principles.
- Chapter II contains 4 articles (from Article 7 to Article 10) governing the Authorized Economic Operator preferential regime.
- Chapter III spans 9 sections and 42 articles (from Article 11 to Article 52) regulating customs procedures for import and export cargo.
- Chapter IV includes 6 sections and 14 articles (from Article 53 to Article 66) covering exit, entry, and transit transport vehicles.
- Chapter V contains 2 sections and 6 articles (from Article 67 to Article 72) dedicated to bonded warehouses and container freight stations.
- Chapter VI comprises 4 articles (from Article 73 to Article 76) on post-clearance audit procedures.
- Chapter VII consists of 5 articles (from Article 77 to Article 81) on customs control and enforcement measures.
- Chapter VIII contains 5 articles (from Article 82 to Article 86) governing customs information systems and data sharing.
- Chapter IX concludes with 3 articles (from Article 87 to Article 89) specifying implementation provisions and transitional clauses.

| Regulatory Domain | Current Framework | Proposed Draft Decree | Stated Regulatory Objective |
|---|---|---|---|
| Legislative Architecture | Decree 08/2015/ND-CP and Decree 167/2025/ND-CP | Unified 9 chapters and 89 articles | Consolidate dispersed administrative rules |
| Temporary Import Regime | Circular-level guidance and Decision 53/2013/QD-TTg | Codified in decree under Article 47 | Elevate legal hierarchy and procedural clarity |
| Duty-free Store Oversight | Decree No. 100/2020/ND-CP | Dedicated standards under Article 49 | Require 24/7 video feeds and data integration |
| Customs Price Valuation | Performed predominantly at port of entry | Partially shifted to post-clearance audit | Expedite cargo release and minimize storage fees |

Source: Báo Điện tử Chính phủ (November 2, 2026) and Ministry of Finance Draft Dossier (October 23, 2026).

The official explanatory memorandum submitted by the Ministry of Finance in the [Customs Dossier](https://xdcs.cdnchinhphu.vn/446259493575335936/2026/11/2/du-thao-17935892013581933379857.pdf) published on October 23, 2026 highlights the necessity of aligning subordinate regulations with the amended Law on Customs (Law No. 11/2026/QH16), while addressing practical hurdles encountered from 2020 to 2026.

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    { "label": "Judicial Appraisal", "caption": "Ministry of Justice reviews legality and consolidates stakeholder inputs" },
    { "label": "Government Submission", "caption": "Finalization for formal government consideration and enactment" }
  ]
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```

## Reforms to Temporary Import and Re-export Under Article 47

A prominent procedural development in the draft decree involves restructuring temporary trade flows. As reported by [Government News](https://xaydungchinhsach.chinhphu.vn/de-xuat-sua-doi-mot-so-noi-dung-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan-119261102100706311.htm) on November 2, 2026, customs inspection and clearance rules for commercial temporary import and re-export—previously regulated primarily at circular level—are formally codified under Point a, Clause 1, Article 47.

Under Point e of Clause 1 and Clause 2 of Article 47, the draft decree also incorporates procedural rules for temporary import and re-export by entities entitled to diplomatic privileges and exemptions. These mechanisms were previously governed under Prime Ministerial Decision No. 53/2013/QD-TTg, amended by Decision No. 14/2021/QD-TTg. Incorporating these provisions into the decree reduces administrative fragmentation and clarifies compliance baselines for trading enterprises.

According to statutory terms reported in the [Customs Dossier](https://xdcs.cdnchinhphu.vn/446259493575335936/2026/11/2/du-thao-17935892013581933379857.pdf) published on October 23, 2026, rotation packaging and transport containers remain subject to comprehensive tracking from port arrival until verified exit, with an allowable extension capped at a maximum of 12 months upon regulatory approval.

## Technical Monitoring Standards for Duty-free Stores

For duty-free trading operations, the draft decree introduces heightened operational and physical criteria under Article 49. As detailed and reported by [Government News](https://xaydungchinhsach.chinhphu.vn/de-xuat-sua-doi-mot-so-noi-dung-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan-119261102100706311.htm) on November 2, 2026, authorized duty-free outlets must be situated within designated isolation areas or strictly controlled restricted perimeters.

From an information technology standpoint, operating enterprises must maintain inventory management software capable of directly formatting and transmitting movement records to the customs electronic data processing platform. In addition, store facilities, dedicated warehouses, and delivery counters must maintain closed-circuit camera systems connected 24/24 hours to supervisory customs bodies, preserving recorded footage for at least 6 months. Enterprises must formally notify supervisory customs authorities prior to any business expansion, contraction, suspension, or cessation.

These measures establish automated, continuous oversight to prevent duty-free inventory leakages into domestic distribution channels without requiring expanded on-site manual inspection teams.

## Proposed Reforms to Customs Valuation and Consultations

The business community actively contributed practical recommendations during the review process. As detailed in analysis published by [Financial Times](https://thoibaotaichinhvietnam.vn/cong-dong-doanh-nghiep-ung-ho-hien-dai-hoa-thu-tuc-hai-quan-205826-205826.html) on October 24, 2026, enterprise representatives strongly endorsed proposals to transition select price consultations and value verification workflows from border checkpoints to post-clearance audits.

Conventional valuation procedures requiring extensive documentary proof at ports of entry frequently cause clearance bottlenecks, escalate port storage expenses, and disrupt manufacturing supply chains. Authorizing cargo clearance based on risk profiling while reserving detailed price examinations for post-clearance assessments aims to enhance logistics velocity.

To underpin this data-driven transition, the Ministry of Finance issued Decision No. 3007/QD-BTC on October 19, 2026, restructuring administrative procedures across customs operations to integrate digital databases, as reported by [Financial Times](https://thoibaotaichinhvietnam.vn/cong-dong-doanh-nghiep-ung-ho-hien-dai-hoa-thu-tuc-hai-quan-205826-205826.html).

## Administrative Process Streamlining and Enterprise Dialogue

In parallel with the draft decree deliberations, administrative procedures are undergoing targeted simplification. According to official figures published by [Government Portal](https://baochinhphu.vn/hai-quan-don-gian-hoa-thu-tuc-giam-chi-phi-cho-doanh-nghiep-102261029111226237.htm) on October 29, 2026, customs authorities are restructuring the regulatory catalogue to 137 procedures, identifying 6 administrative workflows for formal repeal starting July 1, 2026.

The proportion of procedures proposed for repeal in this streamlining round is calculated as:

$$\text{Proposed Procedure Repeal Ratio} = \frac{\text{Proposed Repealed Procedures}}{\text{Total Reviewed Administrative Procedures}} \times 100\%$$

According to our calculation based on data published by [Government Portal](https://baochinhphu.vn/hai-quan-don-gian-hoa-thu-tuc-giam-chi-phi-cho-doanh-nghiep-102261029111226237.htm) on October 29, 2026:

$$\text{Proposed Procedure Repeal Ratio} = \frac{6}{137} \times 100\% \approx 4.38\%$$

This 4.38% reduction illustrates active efforts to curb procedural compliance burdens on commercial cross-border operations. In complementary coverage reported by [National Media](https://dantri.com.vn/kinh-doanh/hai-quan-va-doanh-nghiep-tang-hop-tac-cung-thao-go-vuong-mac-xuat-nhap-khau-20261008154446639.htm) on October 13, 2026, customs authorities conducted 84 targeted consultation sessions with enterprises across the country to resolve on-the-ground operational friction.

## Sources

- Government News: [Đề xuất sửa đổi một số nội dung về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan](https://xaydungchinhsach.chinhphu.vn/de-xuat-sua-doi-mot-so-noi-dung-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-kiem-soat-hai-quan-119261102100706311.htm) (02/11/2026)
- Government Portal: [Hải quan đơn giản hóa thủ tục, giảm chi phí cho doanh nghiệp](https://baochinhphu.vn/hai-quan-don-gian-hoa-thu-tuc-giam-chi-phi-cho-doanh-nghiep-102261029111226237.htm) (29/10/2026)
- Ministry of Finance: [Dự thảo Nghị định quy định chi tiết và biện pháp thi hành Luật Hải quan về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan](https://xdcs.cdnchinhphu.vn/446259493575335936/2026/11/2/du-thao-17935892013581933379857.pdf) (23/10/2026)
- Financial Times: [Cộng đồng doanh nghiệp ủng hộ hiện đại hóa thủ tục hải quan](https://thoibaotaichinhvietnam.vn/cong-dong-doanh-nghiep-ung-ho-hien-dai-hoa-thu-tuc-hai-quan-205826-205826.html) (24/10/2026)
- National Media: [Hải quan và doanh nghiệp tăng hợp tác, cùng tháo gỡ vướng mắc xuất nhập khẩu](https://dantri.com.vn/kinh-doanh/hai-quan-va-doanh-nghiep-tang-hop-tac-cung-thao-go-vuong-mac-xuat-nhap-khau-20261008154446639.htm) (13/10/2026)

## Frequently asked questions

### Is the new Vietnam customs decree officially enacted?

No, the document is currently a regulatory draft undergoing formal appraisal by the Ministry of Justice, and it does not yet constitute legally binding or enforceable law.

### How many chapters and articles are structured in the draft decree?

According to official appraisal dossiers published on November 2, 2026, the proposed decree contains 9 chapters and 89 articles covering clearance procedures, authorized operators, and post-clearance controls.

### What technical changes are proposed for duty-free store operations?

The draft introduces mandatory electronic data integration with customs systems and requires continuous 24/7 camera monitoring across warehouses and counters with six months of retained video logs.

---

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_Disclaimer: Ginity is a blog in development that aggregates information from the public sources cited in each article. Articles are written by the AI agent Gini on Ginix Harness (https://ginix.vn) and checked by the Ginity editorial desk; they may contain errors. Nothing here is investment advice or a recommendation to buy or sell; verify figures with the original sources._