Decision 31/2026/QD-TTg list of imports subject to customs procedures at import border gates

DECISION

Promulgating the list of imports subject to customs procedures at import border gates

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law No. 54/2014/QH13 on Customs, which was amended and supplemented by the Law No. 90/2025/QH15;

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

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision prescribing the list of imports subject to customs procedures at import border gates.

Article 1. Scope of regulation

1. This Decision prescribes the list of imports subject to customs procedures at import border gates.

2. Imports subject to customs procedures at import border gates mean goods brought into Vietnam’s territory from foreign countries as prescribed in Clause 2, Article 28 of the Commercial Law.

Article 2. Subject of application

1. Organizations and individuals carrying out customs procedures for import of goods on the list promulgated together with this Decision.

2. Customs agencies and customs officers.

3. Organizations and individuals involved in the import of goods on the list promulgated together with this Decision.

Article 3. List of imports subject to customs procedures at import border gates

1. To promulgate together with this Decision the list of imports subject to customs procedures at import border gates (below referred to as the list).

2. In case imports are of different categories (on the list and off the list) and share the same bill of lading, they must go through customs procedures at customs offices of import border gates prescribed in Article 4 of this Decision.

3. Customs declarants may select to carry out customs procedures for imports on the list defined in Clause 1 of this Article at import border gates prescribed in Article 4 of this Decision, or at places of customs procedure clearance outside import border gates, specifically as follows:

a) Equipment, machinery and supplies imported for building a factory or construction work may go through customs procedures at the customs offices in the locality where the factory or construction work or its warehouse is located.

b) Goods imported to serve processing or production for domestic consumption, export production or export processing may go through customs procedures at customs offices in the localities where their head offices, branch offices or production establishments are located; or the customs offices managing processed or produced goods under the regional Customs Departments of the localities where their production establishments or the import border gates are located.

c) Goods to be brought from foreign countries into non-tariff areas or bonded warehouses may go through customs procedures at the customs offices managing such non-tariff areas or bonded warehouses (except goods to be brought from foreign countries into bonded warehouses for export to other countries which are required to have certificates of codes for temporary import for re-export of the Ministry of Industry and Trade, they may only be consigned to the bonded warehouses of provinces or cities where import border gates or export border gates are located).

d) Goods to be imported for sale in duty-free shops may go through customs procedures at the customs offices managing such duty-free shops as prescribed in Clause 1, Article 47 of the Customs Law.

dd) Goods to be imported serving urgent relief requirements in accordance with Clause 1, Article 50 of the Customs Law may go through customs procedures at the customs offices in the localities where natural disasters or epidemics occur or urgent relief is needed.

e) Special-use goods to be imported for security and national defense purposes in accordance with Clause 2, Article 50 of the Customs Law may go through customs procedures at the customs offices requested by customs declarants.

g) Gasoline of all types to be imported from foreign countries or bonded warehouses into the inland may go through customs procedures at the customs offices where the traders’ petrol and oil warehouses are located and satisfy customs inspection and supervision conditions.

h) Imports in less than container load transported to container freight stations may go through customs procedures at the customs offices managing such container freight stations.

i) Goods to be imported and sent via postal services or express delivery services may go through customs procedures at the places prescribed in the Government’s Decree detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control.

k) Goods for which import procedures are carried out at My Dinh Inland Container Depot (ICD) or Long Bien ICD, Hanoi shall comply with the regulations of the Prime Minister.

l) Other cases as defined in Decisions of the Prime Minister.

Article 4. Import border gates

Import border gates for determination of managing customs units and implementation of customs procedures for imports on the list issued together with this Decision include:

1. Seaports or airports where the goods are unloaded or seaports or airports stated in the bills of lading issued in the places where the goods arrive, for goods transported by seaway or airway.

2. International railway stations at borders, for goods transported by railway.

3. International border gates or main border gates through which imports are transported into Vietnam’s territory, for goods transported by road or river way.

4. Phuoc Long ICD - Ho Chi Minh City, for imports whose the bills of lading or contract on transport stated that the port of destination is Phuoc Long Inland Container Depot (ICD) - Ho Chi Minh City.

Article 5. Implementation provisions

1. This Decision takes effect on August 14, 2026, and replaces Decision No. 23/2019/QD-TTg dated June 27, 2019 of the Prime Minister promulgating the list of imports subject to customs procedures at import border gates. For goods included in the list of imports subject to customs procedures at customs offices of import border gates issued together with Decision No. 23/2019/QD-TTg, but not included in the list of imports subject to customs procedures at import border gates issued together with this Decision, for which customs declarations have been registered before the effective date of this Decision, customs procedures shall continue to be completed at the customs offices of import border gates in accordance with regulations.

2. Based on the import and export situation in each period, the Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Industry and Trade and line ministries in, supervising, reviewing and reporting relevant regulations to the Prime Minister for modification or supplementation.

3. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities shall implement this Decision.