Circular 128/2026/TT-BTC customs inspection, supervision, management for exported and imported goods, transiting goods, means of transport in smart border gate area

CIRCULAR

Providing for customs inspection, supervision, and management over exported and imported goods, transiting goods, and means of transport operating within the smart border gate area approved by the Prime Minister

Pursuant to the Law on Customs No. 54/2014/QH13;

Pursuant to the Government's Decree No. 08/2015/ND-CP detailing and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control, which is amended and supplemented by Decree No. 167/2025/ND-CP;

Pursuant to the Government's Decree No. 336/2026/ND-CP prescribing the performance of administrative procedures for imports, exports and goods in transit, and vehicles on exit and entry and in transit under the national single-window mechanism and ASEAN Single-Window mechanism;

Pursuant to the Government's Decree No. 299/2025/ND-CP amending and supplementing a number of articles of the Government’s Decrees on border defense and national borders;

Pursuant to the Government's Decree No. 112/2014/ND-CP providing the management of land border gates, which is amended and supplemented by Decree No. 34/2023/ND-CP;

 Pursuant to the Government's Decree No. 47/2024/ND-CP providing for the list of national databases; and the development, updating, maintenance, exploitation and use of national databases;

Pursuant to the Government's Decree No. 194/2025/ND-CP providing for data connection and sharing in electronic transactions of state agencies; 

Pursuant to the Government's Decree No. 78/2025/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law on Promulgation of Legal Documents, which is amended and supplemented by Decree No. 187/2025/ND-CP;

Pursuant to the Government's Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which is amended and supplemented by Decree No. 166/2025/ND-CP;

At the proposal of the Director of the Customs Department;

The Minister of Finance promulgates the Circular guiding the customs inspection, supervision, and management over exported and imported goods, transiting goods, and means of transport operating within the smart border gate area approved by the Prime Minister.

CHAPTER I

GENERAL PROVISIONS

          Article 1. Scope of regulation

          This Circular provides for customs inspection, supervision, and management over exported and imported goods, transiting goods, and means of transport operating within the smart border gate area approved by the Prime Minister.

          Article 2. Subjects of application

          1. Organizations and individuals exporting and importing goods.

          2. Smart border gate management and operation enterprises.

          3. Customs authorities, customs officials.

          4. Other organizations and individuals involved in the management and supervision activities over unmanned means of transport, and goods delivery and receipt at the smart border gate.

          Article 3. Interpretation of terms

          In this Circular, the terms below are construed as follows:

          1. Smart unmanned means of transport transporting exported and imported goods entering and exiting the smart border gate area means motor vehicles capable of partial or full automation of vehicle control, route determination, and situation handling while participating in road traffic to transport containers (including loaded or empty containers) operating within the smart border gate area.

           2. Exported and imported goods brought into the smart border gate area means items on the List agreed upon by the border provincial-level local governments of the two countries, Vietnam and China.

          3. The smart border gate area of Vietnam is an area with a clear geographical scope and boundaries within the land border gate area, subject to customs inspection and supervision.

          The smart border gate area includes:

          a) Exported goods gathering area;

          b) Imported goods gathering area;

          c) Area for physical inspection of goods;

          d) Container scanner inspection area;

          dd) Smart border gate control and operation center;

          e) Automated container lifting and lowering area;

          g) Goods circulation and transportation route of smart unmanned means of transport;

          h) Other functional areas as prescribed by law.

          4. Smart border gate management and operation enterprise means an enterprise licensed by the Border Provincial People's Committee to invest in and construct a smart border gate, satisfying the conditions for customs inspection and supervision, and other relevant provisions of law.

          5. Smart border gate management and operation system means a system developed by the Smart border gate management and operation enterprise to serve the management and supervision of means of transport entering and exiting the smart border gate, and goods stored within the smart border gate area; which connects and exchanges data with the smart border gate management and operation system of the Chinese Enterprise; and connects and exchanges data with the customs electronic data processing system. The smart border gate management and operation system must ensure network information security and protect personal data and electronic data of state management agencies in accordance with current regulations.

          6. Data on exported and imported goods and means of transport passing through the smart border gate means data agreed upon and exchanged by China customs offices and Vietnam Customs via the National Single Window Portal, or data exchanged between the smart border gate management and operation enterprise of Vietnam and the smart border gate management and operation enterprise of China through a mechanism agreed upon by both Parties and notified to the customs authority.

          7. Automated container lifting and lowering area means the area installed with an automated container lifting and lowering system to receive exported containers transported from the inland by road means of transport and transfer them onto smart unmanned means of transport for transportation to the exported goods gathering area, and vice versa.

          8. Goods circulation and transportation route means the route connecting the smart border gate area of Vietnam to the smart border gate area of China, which utilizes modern technology to position and monitor the moving route of smart unmanned means of transport.

          Article 4. Customs inspection, supervision, and control over the smart border gate area

          1. The smart border gate area must be equipped with facilities for customs inspection and supervision, including: a camera system for identifying smart unmanned means of transport; electronic barriers at entry and exit gates; surveillance cameras, electronic scales; and a management system for goods brought into and taken out of the border gate area. These facilities must be directly connected to the customs electronic data processing system. Activities within the smart border gate area should be subject to customs inspection, supervision, and control in accordance with the Law on Customs and the Government's Decree No. 08/2015/ND-CP detailing and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control, which is amended and supplemented by Decree No. 167/2025/ND-CP.

          2. Goods brought into and taken out of the smart border gate area shall be subject to customs inspection, supervision, and control in accordance with the Law on Customs and its guiding documents, including:

          a) Exported goods of Vietnam or goods from other countries transiting through the territory of Vietnam which have completed customs procedures, and are transported into the smart border gate area for gathering, waiting to be loaded onto smart unmanned means of transport for actual export to China;

          b) Imported goods from China transported by smart unmanned means of transport and brought into the smart border gate area for gathering, waiting for completion of customs procedures for import into Vietnam or transit through the territory of Vietnam for export to other countries;

          c) Empty containers brought into the smart border gate area waiting for export to China or import into Vietnam.

          3. Smart unmanned means of transport, upon entering and exiting the smart border gate area, shall be not required to undergo exit and entry customs procedures, but shall be subject to customs inspection, supervision, and control in accordance with the Law on Customs, Clause 5 Article 81 of the Government's Decree No. 08/2015/ND-CP detailing and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control, which is amended and supplemented by Decree No. 167/2025/ND-CP, and the Article 6 of this Circular.

          4. The smart border gate management and operation enterprise shall be responsible for implementing the Article 41 of the Law on Customs.

          5. The working hours at the smart border gate area shall be implemented in accordance with the agreement between the Border Provincial People's Committees managing the smart border gates of Vietnam and China.

          6. The customs authority and customs officials, during the process of carrying out customs procedures, customs inspection, supervision, and control, shall comply with the provisions of the Ministry of Finance’s Circular No. 38/2015/TT-BTC providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods, which was amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, and the guidelines in this Circular.

          Article 5. Management of exported and imported goods stored in the smart border gate area

          1. The customs authority shall conduct risk analysis and assessment for imported consignments based on the data of goods information prior to their arrival at the border gate sent from the smart border gate management and operation enterprise or from China customs offices.

          2. For exported and imported goods during the storage period in the smart border gate area, if there are grounds to determine an act of smuggling or illegal cross-border transportation of goods, the Head of the Border Gate Customs Team shall decide to suspend the passage of goods through the supervision area to conduct a physical inspection. The suspension of the passage of goods through the supervision area shall be implemented in accordance with the Article 52d of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods, which was amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

          3. Imported goods shall be stored in the smart border gate area for a period of 30 days from the date the goods arrive at the border gate. Beyond the aforementioned time limit, if the goods owner comes to carry out customs procedures to receive the goods, they shall be subject to violation handling in accordance with the law.

          For imported goods brought into the smart border gate area, if customs procedures have not yet been carried out, the enterprise shall be permitted to transport them to a location for customs gathering, inspection, and supervision recognized by the customs authority and must carry out customs procedures as prescribed for goods transported under customs supervision.

          4. During the storage process of exported and imported goods at the smart border gate, if the customs declarant requests to change the cargo containers or repackage the goods, they must notify the customs authority and the smart border gate management and operation enterprise to conduct supervision and update information into the system; In case of splitting or consolidating goods with other goods, it must be carried out at a Container Freight Station recognized by the Customs Department in accordance with the law.

          5. The handling of backlogged goods in the smart border gate area shall be implemented in accordance with the law on handling backlogged goods within customs operation areas.

CHAPTER II

SPECIFIC PROVISIONS

          Article 6. Customs inspection and supervision over smart unmanned means of transport

          1. Responsibilities of the smart border gate management and operation enterprise:

          a) To provide the list of smart unmanned means of transport operating within the smart border gate area according to the information indicators in the Appendix issued together with this Circular to the customs authority on the National Single Window Portal. This provision shall only be carried out for the first time before the smart unmanned means of transport enter the smart border gate area.

          b) In case of any changes in the information of the means of transport compared to the provided list, the smart border gate management and operation enterprise shall be responsible for notifying the amendments and supplements and sending them to the customs authority at latest 02 hours prior to the arrival of the means of transport at the border gate.

          c) To only allow smart unmanned means of transport to enter and exit the smart border gate after they have been received and approved by the customs electronic data processing system.

          d) Vietnamese smart unmanned means of transport temporarily exported to China and Chinese smart unmanned means of transport temporarily imported into Vietnam shall be stored in the smart border gate area for a period not exceeding 48 hours from the time of crossing the border gate.  

          Beyond the aforementioned time limit, if the smart unmanned means of transport have not been re-imported into Vietnam or re-exported to China, the smart border gate management and operation enterprise must notify the customs authority via the system. In case of non-re-import or non-re-export, customs procedures must be carried out as prescribed.

          dd) To present the means of transport to the customs authority for inspection in cases where there are signs of violation of customs laws.

          2. Responsibilities of the customs authority:

          a) Immediately upon receiving the list of smart unmanned means of transport sent by the smart border gate management and operation enterprise, the system shall automatically receive and update it into the database.

          b) On a daily basis, the customs official assigned with supervision shall monitor the situation of smart unmanned means of transport entering and exiting the smart border gate on the basis of the vehicle list automatically sent by the system; in case of discovering a means of transport not included in the list of means of transport permitted to operate within the smart border gate area, they shall notify the smart border gate management and operation enterprise for amendment and supplement, or request its export to China.

          c) The Head of the Border Gate Customs Team shall only suspend the operation of the means of transport to conduct a physical inspection according to the prescribed procedures in cases where there are signs of violation of customs laws. In cases where the suspension is incorrect, compensation for damages shall be made in accordance with the law.

          Article 7. Customs inspection and supervision over exported goods

          1. Prior to the time of bringing exported goods into the smart border gate area:

          a) Before the domestic means of transport transports exported goods to the smart border gate, the customs declarant shall declare the information of the means of transport according to the information indicators prescribed by the Minister of Finance via the National Single Window Portal. The National Single Window Portal shall automatically receive and send it to the customs electronic data processing system.

          b) The smart border gate management and operation system shall receive the information of the customs declaration number or the cargo control number of the exported consignment and the information of the domestic means of transport transporting exported goods brought into the smart border gate area from the customs electronic data processing system.

          c) The smart border gate management and operation system shall automatically check and cross-reference the information about the domestic means of transport transporting exported goods with the camera images of the means of transport at the entry gate of the smart border gate area; if the information matches, the system shall automatically open the barrier for the means of transport to enter the smart border gate area; in case of a mismatch, it shall require the operator of the means of transport to enter a separate area and update the information to the Customs managing the border gate.

          2. Confirmation of goods entering the smart border gate area:

          When the means of transport transporting goods arrives at the entry gate of the smart border gate area, the smart border gate management and operation system shall automatically check and cross-reference the information about the means of transport with the camera images of the vehicle at the smart border gate area:

          a) If the means of transport and goods satisfy the conditions to enter the border gate, the smart border gate management and operation system will automatically update and confirm the goods entering the supervision area (getin) and send the information directly to the customs electronic data processing system; the operator of the means of transport shall transport the goods to the automated lifting and lowering area to unload the goods the means of transport.

          b) If the conditions are not satisfied, the smart border gate management and operation system will refuse the update and send feedback to the operator of the means of transport to update, amend, and supplement information or contact the customs authority for confirmation and clarification.

          3. At the smart border gate area:

          a) In cases where the operator of the means of transport transports the goods to the exported goods gathering area, the automated crane system shall receive the goods, unload them into the gathering area, and update the information into the system.

          b) In cases where the goods are transported directly to the importing country without being unloaded into the gathering area, the crane system shall lift the goods from the transporting means of transport and transfer them onto the smart unmanned means of transport to go straight through the export gate.

          4. Confirmation of goods passing through the supervision area:

When the goods are transported through the exit gate (actual export), the smart border gate management and operation system shall automatically update the information of goods passing through the supervision area (getout) and feedback the information to the customs electronic data processing system.  

          5. For goods during the storage period at the smart border gate, the customs declarant shall be permitted to cancel the customs declaration to bring them back to the inland or make an amended and supplemented declaration to change the border gate in accordance with the customs laws.

          Article 8. Customs inspection and supervision over imported goods

          1. Prior to the time imported goods are transported to the border gate by smart unmanned means of transport:

          a) Responsibilities of the customs authority: Based on the information on imported goods and means of transport sent by China customs offices via the National Single Window Portal, the customs authority shall provide the information of the list of goods expected to be loaded and unloaded at the smart border gate area according to the information indicators prescribed in the Appendix issued together with this Circular to the smart border gate management and operation enterprise.

          In cases where the National Single Window Portal does not yet accommodate the reception of information from China customs offices, at latest 30 minutes before the smart unmanned means of transport arrives at the border gate, the smart border gate management and operation enterprise shall provide information on the smart unmanned means of transport and the goods thereon according to the information indicators prescribed in the Appendix issued together with this Circular to the customs authority via the customs electronic data processing system.

          2. When the smart unmanned means of transport transports imported goods through the import gate, the smart border gate management and operation system shall automatically update the information of goods arriving at the import border gate (getin) and feedback the information to the customs electronic data processing system.

          3. At the smart border gate area:

          a) Immediately upon the arrival of the smart unmanned means of transport transporting goods at the automated lifting and lowering area, the crane system shall receive and transfer the goods to the gathering area to wait for further carrying out of import customs procedures and update the information into the smart border gate management and operation system.

          b) In cases where the goods satisfy the conditions to pass through the supervision area and are transferred onto a means of transport to be taken directly to the inland without being unloaded into the gathering area, the crane system shall transfer the goods onto the means of transport to transport the goods through the exit gate of the smart border gate area and update the information into the smart border gate management and operation system.

          c) In cases where, through risk analysis and assessment and other information obtained at the time the goods arrive at the border gate, if the consignment is determined to have signs of legal violation, the Head of the Border Gate Customs Team shall notify the smart border gate management and operation enterprise to coordinate the transportation of goods to the scanner inspection area for inspection.

          4. Confirmation of imported goods passing through the supervision area:

          a) Before operating the domestic means of transport into the smart border gate area to receive imported goods, the operator of the means of transport shall declare the vehicle information according to the information indicators prescribed by the Minister of Finance and submit it on the National Single Window Portal. The National Single Window Portal shall automatically receive and send it to the smart border gate management and operation system to control the means of transport upon entering the smart border gate to receive goods.

          The management and operation system shall send a notification of the goods receipt location to the customs declarant/ operator of the means of transport.

          b) When transporting goods through the supervision area, at the exit gate of the smart border gate area, the smart border gate management and operation system will automatically check and cross-reference the information of the means of transport with the information available on the customs electronic data processing system; if the goods satisfy the conditions to pass through the supervision area, it will automatically confirm the goods passing through the supervision area (getout); in case the conditions are not satisfied, the operator of the means of transport must contact the customs authority for inspection and confirmation.

          Article 9. Handling in case of system failures

          1. In cases where the smart border gate management and operation system encounters a failure, requiring a suspension of goods delivery and receipt by smart unmanned means of transport, the smart border gate management and operation enterprise shall immediately notify the border gate customs authority; During the waiting time for troubleshooting, if the smart border gate management and operation enterprise requests to continue processing procedures for exported and imported consignments, the Border Gate Customs shall carry out customs supervision over exported and imported goods in accordance with regulations.

          2. In cases where the customs electronic data processing system encounters a failure, the customs authority shall notify and provide the information of consignments satisfying the conditions to pass through the supervision area in paper form to the smart border gate management and operation enterprise, and concurrently carry out direct inspection and supervision activities by customs officials.

          3. In cases where the smart unmanned means of transport encounters a failure and cannot operate, the smart border gate management and operation enterprise shall notify the customs authority, proceed with repairs or transport and return it to China, and update it into the Smart border gate management and operation system.

CHAPTER III

IMPLEMENTATION ORGANIZATION

          Article 10. Responsibilities of the customs authority

          1. The Customs Department:

          a) To issue the location codes for storing goods awaiting expected customs clearance for smart border gate areas.

          b) To organize and implement customs inspection, supervision, and control over exported and imported goods, transiting goods, and smart unmanned means of transport exiting and entering through the smart border gate area.

          c) To upgrade and deploy the National Single Window Portal to implement the ASEAN Single Window mechanism and exchange information with the General Administration of Customs of China in accordance with the Cooperation Agreement between the Ministry of Finance of the Socialist Republic of Vietnam and the General Administration of Customs of China on sharing customs declaration data information to implement the Vietnam - China smart border gate model.

          d) To assume the prime responsibility for, and coordinate with specialized management agencies at the smart border gate area in establishing the methods and contents of sharing information and data on exported and imported goods, smart unmanned means of transport, and domestic means of transport entering and exiting the border gate area for goods delivery and receipt as prescribed. To assume the prime responsibility for, and coordinate with relevant entities in ensuring that the customs electronic data processing system operates stably, continuously, and safely.

          2. The Customs managing the smart border gate area:

          a) To disseminate and guide organizations, individuals, and import-export enterprises in the locality to declare promptly, fully, and accurately information on exported and imported goods, and goods transiting through the smart border gate area, and means of transport entering and exiting for goods delivery and receipt at the smart border gate area according to the guidelines in this Circular.

          b) To coordinate with the smart border gate management and operation enterprise in supporting and guiding organizations, individuals, and functional forces, and to receive and handle information and feedback from organizations, individuals, and functional forces during the pilot implementation of the smart border gate.

          c) The Customs managing the smart border gate area shall be responsible for aggregating difficulties and obstacles arising during the implementation process, and reporting and proposing to the Customs Department for consideration and guidance, or reporting to the Ministry of Finance according to its competence.

          Article 11. Responsibilities of the smart border gate management and operation enterprise

          1. To develop the smart border gate management and operation system, connecting with the smart border gate management and operation system of the Chinese enterprise, the customs electronic data processing system, and the National Single Window Portal to directly receive and share information relating to exported and imported goods, smart unmanned means of transport, and means of transport entering and exiting the smart border gate area for goods delivery and receipt.

          In cases where, after the General Administration of Customs of China and the Ministry of Finance sign the Cooperation Agreement on sharing data information of exported and imported goods via the National Single Window Portals of both Parties to implement the Vietnam - China smart border gate model, the implementation of exchanging information on imported goods shall be conducted by the customs authority by sharing data with the smart border gate management and operation enterprise and the functional forces at the border gate on the National Single Window Portal.  

          2. The smart border gate management and operation enterprise shall be responsible for developing and connecting the information technology system to serve the provision of information and sharing of data at the request of competent authorities in order to serve the collection of fees for using infrastructure works, service works, and public utilities within the border gate area in accordance with the provisions of law and resolutions of the Provincial People's Council.

          Article 12. Organization of implementation

          Based on the export and import situation of goods under the List mentioned in Clause 2 Article 3 of this Circular, the Border Provincial People's Committee managing the smart border gate shall assume the prime responsibility for exchanging with the local government of China to expand the exported and imported items through the smart border gate and notify the Ministry of Finance for updating on the system.

          Article 13. Effect

          1. This Circular takes effect on October 15, 2026.

          2. This Circular only applies to the pairs of smart border gates decided by competent authorities to be put into operation and use as prescribed.