Decree 153/2026/ND-CP amend Decree 01/2015/ND-CP on customs operation areas and anti-smuggling coordination

DECREE

Amending and supplementing a number of articles of Decree No. 01/2015/ND-CP dated January 02, 2015 of the Government detailing customs operation areas and responsibilities for coordination in the prevention and combat of smuggling and illegal cross-border transportation of goods, as amended and supplemented by the Government's Decree No. 12/2018/ND-CP dated January 23, 2018

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

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

Pursuant to the Law on Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property No. 90/2025/QH15;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing a number of articles of Decree No. 01/2015/ND-CP dated January 02, 2015 of the Government detailing customs operation areas and responsibilities for coordination in the prevention and combat of smuggling and illegal cross-border transportation of goods, as amended and supplemented by the Government's Decree No. 12/2018/ND-CP dated January 23, 2018.

Article 1. Amending and supplementing Article 3 as follows:

“Article 3. Specific customs operation areas at land border gates, customs-clearance paths, special-use roads for goods transport, inland waterway border gates, and railway border gates

1. Specific customs operation areas at land border gates, customs-clearance paths, special-use roads for goods transport, inland waterway border gates, and railway border gates mean areas having defined boundaries at a border gate opened on road or inland waterway routes within inland border areas as prescribed in the Appendix issued together with this Decree.

2. For border gates, customs-clearance paths, special-use roads for goods transport, border crossings or other locations not yet determined as customs operation areas under this Decree, in case competent agencies permit their opening, upgrading or official operation for export and import activities, and there are sufficient specialized inspection and control forces and technical infrastructure conditions serving state management in accordance with law regulations, customs operation areas shall be determined according to the border gate areas as decided by the Government or the People’s Committee of the province or centrally run city.”

Article 2. Amending and supplementing Clauses 2, 3, 5, 8 and 9 Article 8 as follows:

“2. Head offices, warehouses and production establishments of enterprises manufacturing and trading in goods subject to customs supervision and control in industrial parks, economic zones, free trade zones, high-tech parks, digital technology zones, and international financial centers; head offices, warehouses and production establishments of export processing enterprises; head offices, warehouses and production establishments of organizations and individuals importing goods for processing or production for exportation; export processing zones; non-tariff zones; other customs preference zones; separate customs areas.

3. Areas of inland ports for goods export and import; container freight stations (CFS); off-airport freight terminals, bonded warehouses, tax-suspension warehouses, and warehouses and yards for storage of exports, imports and goods in transit of transport and freight forwarding organizations engaged in exports, imports and goods in transit.

5. Premises of customs declarants during post-customs clearance inspection or customs control, including: workplaces, production sites, service provision locations, warehouses, workshops, places for storage, preservation, lease or consignment of exports and imports of customs declarants.

8. Areas and locations for physical inspection of exports and imports at production establishments, re-processing establishments, works, and establishments processing exports.

9. Centralized inspection locations; locations for gathering, inspection and supervision of exports and imports in accordance with law regulations.”

Article 3. Amending and supplementing Clause 1 Article 11 as follows:

“1. Exchange and provision of information, documents and electronic data.”

Article 4. Amending and supplementing Point a Clause 1 Article 12 as follows:

“1. Within their customs operation areas, customs offices shall assume the prime responsibility for carrying out the prevention and combat of smuggling and illegal cross-border transportation of goods in accordance with the Law on Customs:

a) Customs offices shall be responsible for: conducting customs inspection, supervision and control of goods and means of transport to take the initiative in preventing and combating smuggling and illegal cross-border transportation of goods; applying patrol, investigation and verification or other professional measures in accordance with the Law on Customs and the laws on handling of administrative violations, criminal procedure and organization of criminal investigations; arranging forces, means and material conditions, and applying measures for prevention, arrest, investigation and handling of violations; uniformly assigning specific tasks to coordinating authorities in accordance with the functions, tasks and powers of such authorities, and supporting such authorities in fulfilling their assigned tasks.”

Article 5. Replacing the Appendix and repealing a number of clauses as follows:

1. To replace the Appendix on customs operation areas at land border gates and inland waterway border gates within border areas issued together with Decree No. 12/2018/ND-CP dated November 23, 2018 of the Government amending and supplementing a number of articles of Decree No. 01/2015/ND-CP dated January 02, 2015 of the Government detailing customs operation areas; responsibilities for coordination in prevention and combat of smuggling and illegal cross-border transportation of goods, with the Appendix issued together with this Decree.

2. To repeal the phrase “Complying with coordination requests of customs offices” at Point b Clause 1 Article 12 of Decree No. 01/2015/ND-CP dated January 02, 2015 detailing customs operation areas; responsibilities for coordination in prevention and combat of smuggling and illegal cross-border transportation of goods.

3. To repeal Clause 1 and Clause 3 Article 1 of Decree No. 12/2018/ND-CP dated November 23, 2018 of the Government amending and supplementing a number of articles of the Government’s Decree No. 01/2015/ND-CP dated January 02, 2015 detailing customs operation areas; responsibilities for coordination in prevention and combat of smuggling and illegal cross-border transportation of goods.

Article 6. Implementation provisions

This Decree takes effect on July 05, 2026.

Article 7. Responsibility of implementation

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

In case it is necessary to amend, supplement or adjust the specific scope of customs operation areas at areas of land border gates and inland waterway border gates, the Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of National Defence, the Ministry of Industry and Trade, and the People’s Committees of the relevant provinces and centrally run cities in, considering and submitting such amendments, supplements or adjustments to the Government for decision./.

* All Appendices are not translated herein.