Decree 336/2026/ND-CP prescribing administrative procedures for imports, exports, goods in transit, and vehicles under national and ASEAN Single-Window mechanisms

DECREE

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 Law No. 63/2025/QH15 on Organization of the Government, which was amended and supplemented by the Law No. 137/2025/QH15;

Pursuant to the Law No. 54/2014/QH13 on Customs, which was amended and supplemented by Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15, Law No. 90/2025/QH15 and Law No. 133/2025/QH15;

Pursuant to the Law No. 116/2025/QH15 on Cybersecurity;

Pursuant to the Law No. 95/2025/QH15 on Railway, which was amended and supplemented by Law No. 112/2025/QH15, Law No. 135/2025/QH15, and Law No. 143/2025/QH15;

Pursuant to the Law No. 20/2023/QH15 on E-Transactions, which was amended and supplemented by Law No. 60/2024/QH15, Law No. 116/2025/QH15, and Law No. 148/2025/QH15;

Pursuant to the Law No. 66/2020/QH14 on Vietnam Border Defense, which was amended and supplemented by the Law No. 98/2025/QH15;

Pursuant to the Law No. 47/2014/QH13 on Foreigners’ Entry into, Exit from, Transit through, and Residence in Vietnam, which was amended and supplemented by Law No. 51/2019/QH14, Law No. 23/2023/QH15, Law No. 103/2025/QH15, and Law No. 118/2025/QH15;

Pursuant to the Law No. 49/2019/QH14 on Exit and Entry of Vietnamese Citizens, which was amended and supplemented by Law No. 23/2023/QH15, Law No. 118/2025/QH15, and Law No. 08/2026/QH16;

Pursuant to the Law No. 130/2025/QH15 on Civil Aviation of Vietnam;

Pursuant to the Vietnam Maritime Code No. 95/2015/QH13, which was amended and supplemented by Law No. 35/2018/QH14, Law No. 16/2023/QH15, Law No. 81/2025/QH15 and Law No. 112/2025/QH15;

Pursuant to the Law No. 23/2014/QH11 on Inland Waterway Navigation, which was amended and supplemented by Law No. 48/2014/QH13, Law No. 97/2015/QH13, Law No. 35/2018/QH14, Law No. 44/2019/QH14, Law No. 84/2025/QH15 and Law No. 112/2025/QH15;

Pursuant to the Law No. 68/2006/QH11 on Standards and Technical Regulations, which was amended and supplemented by Law No. 35/2018/QH15 and Law No. 70/2025/QH15;

Pursuant to the Law No. 05/2007/QH12 on Product and Goods Quality, which was amended and supplemented by Law No. 35/2018/QH14 and Law No. 78/2025/QH15;

Pursuant to the Law No. 114/2025/QH15 on Disease Prevention;

Pursuant to the Law No. 06/2003/QH11 on the National Borders, which was amended and supplemented by the Law No. 66/2020/QH14;

Pursuant to the Law No. 55/2010/QH12 on Food Safety, which was amended and supplemented by Law No. 28/2018/QH14 and Law No. 84/2025/QH15;

Pursuant to the Law No. 50/2010/QH12 on Economical and Efficient Use of Energy, which was amended and supplemented by Law No. 28/2018/QH14, Law No. 77/2025/QH15, and Law No. 112/2025/QH15;

Pursuant to the Law No. 54/2024/QH15 on Geology and Minerals, which was amended and supplemented by the Law No. 147/2025/QH15;

Pursuant to the Law No. 41/2013/QH13 on Plant Protection and Quarantine, which was amended and supplemented by Law No. 35/2018/QH14 and Law No. 146/2025/QH15;

Pursuant to the Law No. 16/2017/QH14 on Forestry, which was amended and supplemented by Law No. 16/2023/QH15, Law No. 31/2024/QH15 and Law No. 146/2025/QH15;

Pursuant to the Law No. 69/2025/QH15 on Chemicals, which was amended and supplemented by Law No. 116/2025/QH15;

Pursuant to the Law No. 19/2012/QH13 on Publication, which was amended and supplemented by Law No. 35/2018/QH14 and Law No. 112/2025/QH15;

Pursuant to the Law No. 72/2020/QH14 on Environmental Protection, which was amended and supplemented by Law No. 11/2022/QH15, Law No. 16/2023/QH15, Law No. 18/2023/QH15, Law No. 47/2024/QH15, Law No. 54/2024/QH15 and Law No. 146/2025/QH15;

Pursuant to the Law No. 79/2015/QH13 on Animal Health, which was amended and supplemented by Law No. 21/2017/QH14 and Law No. 146/2025/QH15;

Pursuant to the Law No. 94/2025/QH15 on Atomic Energy, which was amended and supplemented by Law No. 112/2025/QH15 and Law No. 116/2025/QH15;

Pursuant to the Law No. 105/2016/QH13 on Pharmacy, which was amended and supplemented by Law No. 28/2018/QH14, Law No. 44/2024/QH15, Law No. 112/2025/QH15, Law No. 114/2025/QH15 and Law No. 143/2025/QH15;

Pursuant to the Law No. 05/2017/QH14 on Foreign Trade Management;

Pursuant to the Law No. 18/2017/QH14 on Fisheries, which was amended and supplemented by Law No. 31/2024/QH15, Law No. 43/2024/QH15 and Law No. 146/2025/QH15;

Pursuant to the Law No. 42/2024/QH15on Management and Use of Weapons, Explosive Materials and Support Tools, as amended and supplemented by Law No. 118/2025/QH15;

Pursuant to the Law No. 84/2015/QH13 on Occupational Safety and Health, which was amended and supplemented by the Law No. 41/2024/QH15;

In furtherance of the Protocol Amending the Marrakesh Agreement Establishing the World Trade Organization and the Agreement to Establish and Implement the ASEAN Single-Window mechanism;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree 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.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree prescribes 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; and management and operation of, exchange and sharing of data via the Vietnam National Single Window portal.

Article 2. Subject of application

1. Agencies, organizations and individuals that carry out administrative procedures for imports, exports and goods in transit, and vehicles on exit and entry and in transit.

2. Agencies, organizations and individuals involved in the import, export and transit of goods, and exit, entry and transit of persons and vehicles.

3. Digital signature authentication service providers and software providers.

Article 3. Interpretation of terms

In this Decree, the terms and phrases below are construed as follows:

1. Performance of administrative procedures under the national single-window mechanism means that a declarant sends e-information and e-documents for carrying out administrative procedures for imports, exports and goods in transit, and vehicles on exit and entry and in transit on the Vietnam National Single Window portal. Agencies settling administrative procedures shall decide to permit the import, export and transit of goods and the exit, entry and transit of vehicles on the Vietnam National Single Window portal; customs offices shall decide on customs clearance and certify that customs procedures for vehicles have been completed, and processing results is notified to the Vietnam National Single Window portal.

2. Vietnam National Single Window portal means an integrated information system for performance of customs procedures and other administrative procedures related to imports, exports and goods in transit, and persons and vehicles on exit and entry and in transit.

3. Specialized processing system means an information system of a line ministry having the function to process dossiers of declarants, which is connected to and exchanges information via the Vietnam National Single Window portal for performance of administrative procedures under the national single-window mechanism.

4. Agency settling administrative procedures (below referred to as processing agency) means an agency competent to carry out administrative procedures under law for the import, export and transit of goods and the exit, entry and transit of persons and vehicles.

5. Administrative dossier includes information and documents declared, submitted or produced by a declarant under the relevant specialized law for each administrative procedure under the national single-window mechanism.

6. E-documents constitute a form of data messages, including the following information: information declared or submitted by declarants, administrative procedure processing results of processing agencies, and notices sent by processing agencies to the Vietnam National Single Window portal.

7. Declarant means an organization or individual that carries out administrative procedures via the Vietnam National Single Window portal.

8. System user means an entity licensed to access the Vietnam National Single Window portal.

9. ASEAN Single-Window mechanism means an environment facilitating the inter-connection of national single-window mechanisms of ASEAN member countries.

10. Goods identification number means an electronic code assigned by the electronic customs data processing system for the uniform identification, tracking and management of imports during the performance of customs procedures and related state management procedures.

Article 4. Functions of the Vietnam National Single Window portal

1. To receive information on goods identification numbers from the electronic customs data processing system; to receive e-documents and other relevant information, and authenticate digital signatures of declarants and processing agencies.

2. To transfer e-documents and other relevant information of declarants to specialized processing systems and, at the same time, store information received from declarants on the Vietnam National Single Window portal for the purposes of search and compilation of statistics.

3. To receive processing results and notices from specialized processing systems or results of settlement of administrative procedures from the National Public Service Portal.

4. To send the notices on processing results to declarants, the electronic customs data processing system and the National Public Service Portal. To send the notices on customs clearance results to specialized processing systems.

5. To store the status of electronic transactions and e-documents conducted on the Vietnam National Single Window portal. The retention period for the status of electronic transactions and e-documents shall comply with the law on electronic transactions and provisions on dossier retention of specialized laws.

6. To share information on settlement of administrative procedures, and data at the request of processing agencies and declarants according to the functions and competence of processing agencies and rights and obligations of declarants.

7. To share information on settlement of administrative procedures with state management agencies at border gates in conformity with their functions and competence in accordance with regulations.

8. To post the provisions of specialized laws on management policies, administrative procedures and administrative procedure performers in accordance with this Decree.

9. To be connected to information systems of the countries and territories under signed international agreements and treaties to which the Socialist Republic of Vietnam is a contracting party.

Article 5. Principles for operating the Vietnam National Single Window portal

The operation of the Vietnam National Single Window portal must meet the following principles:

1. Complying with the law regulations on protection of state secrets, trade secrets, business secrets, information security, cybersecurity and data security, and other relevant law regulations.

2. Ensuring the accuracy, transparency, objectivity, completeness and timeliness of administrative procedures performed via the Vietnam National Single Window portal.

3. Creating favorable conditions for individuals and organizations to carry out administrative procedures via the Vietnam National Single Window portal.

Article 6. E-transactions on the Vietnam National Single Window portal

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 that are subject to management and operation, and data exchange and sharing via the Vietnam National Single Window portal. E-transactions on the Vietnam National Single Window portal include:

1. Declaring, receiving, and giving feedback on, information about the processing of dossiers for performance of administrative procedures on the Vietnam National Single Window portal.

2. Receiving and transmitting e-documents and other relevant information from the Vietnam National Single Window portal to specialized processing systems.

3. Receiving administrative procedure processing results sent from specialized processing systems to the Vietnam National Single Window portal.

4. Exchanging information among specialized processing systems and the electronic customs data processing system via the Vietnam National Single Window portal.

5. Exchanging information between the Vietnam National Single Window portal and information systems of the countries and territories under signed international agreements and treaties to which the Socialist Republic of Vietnam is a contracting party.

6. Send notices on the administrative procedure processing results from the Vietnam National Single Window portal to the electronic customs data processing system to serve customs agencies’ decisions on customs clearance of goods and certification that vehicles have completed customs procedures.

7. Exchanging information on the administrative procedure processing results between the Vietnam National Single Window portal and the National Public Service Portal.

Article 7. Management of the Vietnam National Single Window portal

1. The unit managing the Vietnam National Single Window portal is the Department of Customs under the Ministry of Finance.

2. The unit managing the Vietnam National Single Window portal shall:

a) Manage technical matters of, operate, maintain and upgrade hardware systems, network systems and security and safety systems serving the operation of the Vietnam National Single Window portal; establish and maintain network infrastructure connecting the Vietnam National Single Window portal to specialized processing systems, the electronic customs data processing system and the National Public Service Portal;

b) Manage, operate, maintain and upgrade the Vietnam National Single Window portal to meet the requirements of the related parties;

c) Manage and grant accounts to users of the Vietnam National Single Window portal;

d) Maintain the operation of the Vietnam National Single Window portal 24 hours a day and 7 days a week; In case of periodic system maintenance, a notice thereof must be posted on the Vietnam National Single Window portal 24 hours in advance;

dd) Notify processing agencies of plans on, and expected time for, dealing with incidents occurring on the Vietnam National Single Window portal;

e) Provide technical counseling and assistance for specialized processing systems and declarants upon request; provide declarants with instructions on the use of registered accounts for accessing the Vietnam National Single Window portal in case of arising problems;

g) Store information and ensure information security, cybersecurity and data security under Article 9 of this Decree;

h) To participate in negotiations for and implement international agreements and treaties related to information exchange between the Vietnam National Single Window portal and information systems of other countries and territories.

3. Ministries and sectors have the following responsibilities:

a) The Ministry of Finance shall ensure the connection of the Vietnam National Single Window portal with the National Data Exchange Platform; provide guidance on data standards for declared information items specified in Appendix III, information on processing results specified in Appendix IV issued together with this Decree, and information declared according to the criteria and formats formulated by line ministries;

b) Ministries and sectors shall ensure the connection of specialized processing systems, including components decentralized to localities, with the National Data Exchange Platform.

Article 8. Competence for and level of access to the Vietnam National Single Window portal

1. Declarants carrying out administrative procedures via the Vietnam National Single Window portal may access this portal for declaring information and receiving feedback on the processing of dossiers for performance of administrative procedures, receiving administrative documents and other processing results for administrative procedures, and searching information disclosed on the Vietnam National Single Window portal.

2. Customs offices and processing agencies that have administrative procedures processed on the Vietnam National Single Window portal may access this portal for receiving information, processing administrative procedures, and giving feedback on administrative procedure processing results in accordance with specialized laws.

Article 9. Storage and information security, cybersecurity and data security

1. The unit managing the Vietnam National Single Window portal shall implement the storage and backup, and ensure information security, cybersecurity and data security of transactions; apply professional, operational and technical measures to maintain confidentiality and ensure the accurate, timely and effective sharing of information and data on the Vietnam National Single Window portal with agencies, organizations, units and individuals. Data classified as state secrets or related to national security must be stored in Vietnam and kept confidential in accordance with the law regulations on protection of state secrets and cybersecurity.

2. Processing agencies shall store, and ensure security of information, cybersecurity and security of data at specialized processing systems which have been sent to the Vietnam National Single Window portal.

3. Declarants shall store, and ensure security of information, cybersecurity and security of data they have provided to the Vietnam National Single Window portal in accordance with specialized law regulations.

4. The unit managing the Vietnam National Single Window portal and line ministries shall ensure that the Vietnam National Single Window portal and specialized processing systems satisfy the law regulations on information security, cybersecurity and data security.

Article 10. Responsibilities of line ministries in implementing the national single-window mechanism

1. The Ministry of Finance shall assume the prime responsibility for, and coordinate with line ministries in:

a) Announcing the List of administrative procedures and the time of performing administrative procedures under the national single-window mechanism and ASEAN Single-Window mechanism;

b) Reaching agreement on the model of information connection and exchange systems, requirements on connection methods, technical standards, and information criteria serving the implementation of the national single-window mechanism;

c) Organizing the management and operation of, and store information and data and handle incidents occurring on, the Vietnam National Single Window portal;

d) Disclosing information and forms of e-documents prescribed at Point dd, Clause 2 of this Article;

dd) Providing guidance to line ministries on the sharing, receipt and use of information and data on goods identification numbers for state management purposes.

2. Related line ministries shall:

a) Coordinate with the Ministry of Finance and related units in implementing the contents specified in Clause 1 of this Article;

b) Review administrative procedures in the fields under their management for stipulating, or submitting to competent agencies for stipulating, methods of performance of administrative procedures under the national single-window mechanism in accordance with this Decree and publicize administrative procedures in accordance with law regulations;

c) Manage e-transactions related to the processing of administrative procedures of their ministries and sectors that are conducted on the Vietnam National Single Window portal;

d) Organize the management and operation of, and store information and data and deal with incidents occurring in specialized processing systems of the ministries and sectors;

dd) Prescribe information, and forms of e-documents under management by the ministries and sectors as required by specialized laws and international standards;

e) Receive and use information on goods identification numbers granted by the electronic customs data processing system to process administrative procedures for exports and imports in accordance with regulations;

g) Publicize information on contact points for receiving and responding to feedback and difficulties of system users and providing support in relation to the responsibilities of line ministries.

Chapter II

GENERAL PROVISIONS ON ADMINISTRATIVE PROCEDURES
UNDER THE NATIONAL SINGLE-WINDOW MECHANISM

Article 11. Registration, closure, activation, revocation and management of accounts of users of the Vietnam National Single Window portal and digital signatures

1. Registration of accounts for users being declarants

Users shall register their accounts and digital signatures on the Vietnam National Single Window portal or use electronic identification accounts granted via the VNeID national identification application to register and access the system. Information registration items are specified in Appendix I issued together with this Decree.

The unit managing the Vietnam National Single Window portal shall check information of a declarant within 1 working day from the date of receiving the information. In case the declared information is incomplete or inaccurate, the unit managing the Vietnam National Single Window portal shall notify declarants via email of the request for modification or supplementation, or of the refusal, clearly stating the reasons therefor. In case the declared information is complete and accurate, the unit managing the Vietnam National Single Window portal shall notify declarants of its approval via email.

2. Registration of accounts of users being cadres, civil servants and public employees of agencies or units of line ministries

a) A line ministry shall compile a list of users requiring new accounts on the Vietnam National Single Window portal, containing the following information: managing unit, full name, title, workplace, telephone number, email address, personal identification number/passport number, and rights to use the functions of the line ministry on the Vietnam National Single Window portal as specified in Appendix II issued together with this Decree, and send digitally signed electronic documents or paper documents to the unit managing the Vietnam National Single Window portal;

b) Within 3 working days from the date on which the line ministrie provide the list of users requiring new accounts in accordance with requirements, the unit managing the Vietnam National Single Window portal shall, based on technical requirements for ensuring system security and safety, consider the number of users for whom the line ministry requests accounts, grant accounts, and notify the line ministry in writing of the usernames and default passwords. In case the number of new accounts is smaller than the number requested by the line ministry, the unit managing the Vietnam National Single Window portal shall clearly state the reason in a notice sent to the line ministry.

3. Closure of system user accounts:

a) When wishing to have his/her/its account closed, a declarant or line ministry shall, at least 3 days before the expected time of account closure, send to the unit managing the Vietnam National Single Window portal a digitally signed electronic document or paper document of request for account closure, clearly stating information on the account, reason for the closure, and expected time of closure;

b) The unit managing the Vietnam National Single Window portal shall close the account at the time requested under Point a of this Clause. In case the expected time of account closure is earlier than or less than 1 day later than the time of receiving the written request for account closure, the account shall be closed within 1 working day after the receipt of the written request of account closure;

c) In emergency cases which are likely to affect information security, cybersecurity or data security, a system user or line ministry shall send by phone or email a notice to the unit managing the Vietnam National Single Window portal for immediately closing the account. Within 5 working hours after closing the account, the unit managing the Vietnam National Single Window portal shall send a notice in written form or by email or phone to the declarant or line ministry;

d) If detecting risks threatening information security, cybersecurity or data security, the unit managing the Vietnam National Single Window portal shall immediately close the account and send a notice to the declarant or line ministry right after completing the account closure.

4. Activation of closed accounts

a) To resume the closed account, a declarant or line ministry shall send a digitally signed electronic document or paper document to the unit managing the Vietnam National Single Window portal, clearly stating information about the account, reason for activating the account, and requested time of activation;

b) The unit managing the Vietnam National Single Window portal shall activate the closed account at the time requested under Point a of this Clause. In case the time requested for activating the account is earlier than or less than 1 day later than the time of receiving the written request for activation, the account shall be activated within 1 working day after the receipt of the written request;

c) For accounts closed by the unit managing the Vietnam National Single Window portal upon detecting risks affecting the information security, cybersecurity or data security of the system, the unit managing the Vietnam National Single Window portal shall review and assess the causes and levels of risk. In case the assessment results determine that there are no longer any risks affecting information security, cybersecurity or data security, the unit managing the Vietnam National Single Window portal shall reactivate the closed accounts so that the users may continue performing administrative procedures on the system.

5. Revocation of accounts

The unit managing the Vietnam National Single Window portal shall revoke an account in the following cases:

a) The declarant sends a digitally signed electronic document or paper document to the unit managing the Vietnam National Single Window portal requesting account revocation;

b) The line ministry issues a notice on the dissolution, bankruptcy, termination or suspension of the operation of the declarant;

c) The line ministry issues a notice on the revocation of the account of the user being a cadre, civil servant or public employee that is granted by the line ministry the right to access the Vietnam National Single Window portal;

d) The account is involved in a violation of the law regulations on the management, operation and use of the Vietnam National Single Window portal;

dd) Other cases prescribed by law regulations.

A requester for revocation of his/her/its account shall send a digitally signed electronic document or paper document to the unit managing the Vietnam National Single Window portal, clearly stating the information on the account, reason for the account revocation, and the expected time of account revocation; in case of dissolution, bankruptcy, termination or suspension of the operation of the declarant, the requester is required to clearly state the time of dissolution, bankruptcy, termination or suspension of the operation.

Within 3 working days from the date of receiving the written request for account revocation, the unit managing the Vietnam National Single Window portal shall revoke the account and send a notice on the implementation result to the requester.

6. Management of accounts

a) Responsibilities of system users

To ensure keep secure and confidential the information on their accounts granted for accessing the Vietnam National Single Window portal. To promptly notify the unit managing the Vietnam National Single Window portal of cases in which the loss or leakage of account information is likely to affect information security, cybersecurity or data security.

b) Responsibilities of line ministries

To manage the use of accounts on the Vietnam National Single Window portal by cadres, civil servants, public employees; to promptly notify the unit managing the Vietnam National Single Window portal of the modification or supplementation of user information and accounts for access to the Vietnam National Single Window portal, the dissolution, bankruptcy, termination or suspension of operation of the declarant.

Article 12. Use of digital signatures for performance of administrative procedures via the Vietnam National Single Window portal

1. The use and validity of digital signatures must comply with the law regulations on digital signatures and digital signature authentication services.

2. Digital signatures used for performance of administrative procedures shall be authenticated by digital certificates of digital signature authentication service providers; foreign digital certificates shall be licensed for use in Vietnam.

3. In case the registered information is changed, the digital certificate is extended or the keypair is changed, a declarant shall re-register the information prescribed in Clause 1 Article 11 of this Decree with the unit managing the Vietnam National Single Window portal.

Article 13. Performance of administrative procedures via the Vietnam National Single Window portal

1. Process for performance of administrative procedures via the Vietnam National Single Window portal

a) Declarants and processing agencies shall send information on administrative procedures to the Vietnam National Single Window portal;

b) The Vietnam National Single Window portal shall receive, issue dossier numbers and forward information to specialized processing systems;

c) Processing agencies shall receive and process information, give feedback on the status of receiving and processing information and notify information processing results to the Vietnam National Single Window portal;

d) The Vietnam National Single Window portal shall give feedback on the status of receiving and processing information and notify information processing results to declarants and relevant specialized processing systems.

2. Responsibilities of declarants

a) To declare and submit administrative dossiers and comply with procedure-processing requirements of processing agencies upon performance of administrative procedures via the Vietnam National Single Window portal;

b) To pay taxes, charges, fees and other amounts as prescribed by law regulations;

c) To take responsibility before law for the accuracy and truthfulness of the declared information and the submitted and produced documents, and for the consistency between paper documents and e- documents.

3. Responsibilities of processing agencies

a) To perform administrative procedures in accordance with relevant laws;

b) To send the administrative procedure processing results for exports, imports or goods in transit, and vehicles on exit and entry and in transit via the Vietnam National Single Window portal;

c) Customs offices shall decide on the customs clearance for exports, imports or goods in transit; certify that customs procedures for vehicles have been completed on the basis of the administrative procedure processing results sent by processing agencies to the electronic customs data processing system via the Vietnam National Single Window portal.

4. In case technical incidents or force majeure events disable the performance of administrative procedures via the Vietnam National Single Window portal, administrative procedures shall be carried out in accordance with Article 17 of this Decree.

5. The performance of administrative procedures under the national single-window mechanism and ASEAN Single-Window mechanism shall not alter the competence, conditions, dossier components, order, procedures, processing time limits and state management responsibilities prescribed by specialized law regulations.

Article 14. Administrative dossiers under the national single-window mechanism

1. Documents of administrative dossiers under the national single-window mechanism include e-documents and paper documents.

2. E-documents include declarations, registration applications, registration certifications or documents in other forms declared and notified via the Vietnam National Single Window portal for performance of administrative procedures.

E-documents include also those converted from paper documents.

3. E-documents submitted for performance of administrative procedures via the Vietnam National Single Window portal must satisfy the following conditions:

a) Being made according to the criteria and formats prescribed by a line ministry;

b) The sending, receipt, storage and validity of e-documents must comply with the law on e-transactions and other relevant laws;

c) Fully satisfying the requirements of specialized laws on administrative procedures;

d) Bearing digital signatures of competent persons as prescribed by the specialized law regulations on administrative procedures in case such a administrative procedure requires the use of digital signatures.

4. Paper documents shall be submitted to processing agencies in the following cases:

a) When relevant specialized law regulations require the submission or production of paper documents;

b) The Vietnam National Single Window portal or specialized processing systems encounter(s) incidents or contain(s) errors, thus making it/them unable to receive and exchange e-information.

The forms, contents and methods of submission and production of documents must comply with relevant specialized law regulations.

5. Declarants shall store e-documents and paper documents in accordance with law regulations.

Article 15. Conversion of e-documents into paper documents and vice versa

1. The creation and conversion of paper documents into e-documents and vice versa must comply with the law on e-transactions, specialized law regulations, and Clauses 2 and 3 of this Article.

2. E-documents converted from paper documents may be declared or produced to processing agencies if satisfying the following conditions:

a) Reflecting the whole contents of the paper documents;

b) Bearing the declarants’ digital signatures registered for participation in the Vietnam National Single Window portal.

3. Paper documents converted from e-documents may be issued via the Vietnam National Single Window portal if satisfying the following conditions:

a) Reflecting the whole contents of the e-documents;

b) Having identification signs when being printed from the Vietnam National Single Window portal. These signs include information showing that the documents have been digitally signed by the licensing agency or the unit managing the Vietnam National Single Window portal, name, email, telephone number of the signing agency, and time of signing. Identification signs shall be announced by the unit managing the Vietnam National Single Window portal at https://vnsw.gov.vn;

c) Bearing the signature, full name and lawful seal of the person who performs the conversion (the declarant).

Article 16. Receipt and handling of system users’ problems

1. System users shall report problems by making phone calls to switchboards, or sending emails or documents to supporting sections of line ministries.

Information on switchboards and emails shall be posted on the portals or websites of line ministries.

2. The supporting sections of line ministries to which problems are reported shall:

a) Receive and proactively handle problems in the fields falling within the ambit of functions of their ministries and sectors;

b) Promptly forward the problems in the fields managed by other ministries or sectors or to be handled by more than one sector to related supporting sections.

3. The online supporting section of the unit managing the Vietnam National Single Window portal shall:

a) Act as the focal point in receiving and assuming the prime responsibility for handling problems related to the Vietnam National Single Window portal, and performing inter-sectoral handling of problems falling beyond the competence of ministries and sectors;

b) Develop question-and-answer databases to support users.

Article 17. Handling of incidents

In case an incident occurs on the Vietnam National Single Window portal or in a force majeure event which disables the electronic exchange and provision of information, incidents shall be handled as follows:

1. The unit managing the Vietnam National Single Window portal shall immediately post incident information on the portal and notify the information prescribed at Point dd Clause 2 Article 7 of this Decree to related processing agencies by sending documents, making phone calls or sending emails to the addresses notified to the unit managing the Vietnam National Single Window portal.

2. A processing agency shall notify the incident information to the declarant in writing or by email to the latter’s registered address to complete the procedures being performed on the Vietnam National Single Window portal.

3. During the time of troubleshooting, administrative procedures shall be performed via one of the following methods:

a) Paper dossiers;

b) Specialized processing systems under the guidance of processing agencies and in accordance with specialized law regulations.

4. The unit managing the Vietnam National Single Window portal shall notify the list of administrative procedures performed not via the Vietnam National Single Window portal during the time the system encounters incidents.

5. Right after the incident is completely handled, the processing agency shall check and compare data and transmit the data to the Vietnam National Single Window portal.

Chapter III

ADMINISTRATIVE PROCEDURES FOR EXPORTS, IMPORTS AND GOODS IN TRANSIT UNDER THE NATIONAL SINGLE-WINDOW MECHANISM

Article 18. Declaration of information, modification and supplementation of declared information and submission of documents in administrative dossiers

1. The declaration of information, and modification and supplementation of declared information may be made by:

a) Creating information in the general declaration according to data standards with the information items specified in Appendix III issued together with this Decree and sending it to the Vietnam National Single Window portal; or,

b) Creating declared information according to the criteria and formats established by line ministries in conformity with data standards and sending such information to the Vietnam National Single Window portal; or,

c) Making declaration directly on the Vietnam National Single Window portal.

2. The modification and supplementation of declared information must comply with the relevant law regulations.

3. The submission of documents in administrative dossiers must comply with Article 14 of this Decree.

4. In case the actual quantity of imports is larger than the quantity stated in customs declarations but such goods are identical, of the same importer, origin and manufacturer, and are transported on the same vehicle and share the same bill of lading, except for machinery, equipment and vehicles, customs declarants may use processing agencies’ inspection results of such declarations for customs clearance after having fulfilled tax obligations and complied with relevant handling decisions (if any) in accordance with law regulations.

Article 19. Receipt and processing of administrative dossiers and notification of dossier processing results

1. The Vietnam National Single Window portal shall:

a) Receive electronically declared information 24 hours a day and 7 days a week;

b) Give feedback on electronically declared information to declarants and forward such information to specialized processing systems by automatic mode.

2. Processing agencies shall:

a) Receive and process administrative dossiers;

b) Notify the status of dossier receipt to declarants and agencies involved in the performance of administrative procedures via the Vietnam National Single Window portal in the form of accepting or refusing, or requesting the modification and supplementation of, administrative dossiers;

c) Notify dossier processing results to declarants and related agencies via the Vietnam National Single Window portal.

The time limit for processing, and notifying the status of receiving, administrative dossiers, and notifying dossier processing results must comply with specialized law regulations.

Article 20. Exchange of information between the Vietnam National Single Window portal and specialized processing systems, the electronic customs data processing system and the National Public Service Portal

Automatic exchange of information between the Vietnam National Single Window portal and specialized processing systems, the electronic customs data processing system and the National Public Service Portal shall be carried out as follows:

1. The Vietnam National Single Window portal

a) To send e-documents and other relevant information to specialized processing systems of processing agencies;

b) To receive notices on the status of receiving administrative dossiers and dossier processing results from specialized processing systems, and forward dossier processing results to other relevant specialized processing systems;

c) To provide the information on customs declarations and dossier processing results of customs offices to specialized processing systems of related processing agencies in case the processing agencies’ administrative procedures require the provision of customs declarations and dossier processing results of customs offices which are related to procedures of processing agencies.

d) To provide information on the administrative procedure processing results of specialized processing agencies to the electronic customs data processing system to serve customs agencies’ decisions on customs clearance of goods and certification that customs procedures for vehicles have been completed.

dd) To receive and give feedback on the administrative procedure processing results for exports, imports or goods in transit; vehicles on exit and entry and in transit under the national single-window mechanism and ASEAN Single-Window mechanism between the Vietnam National Single Window portal and the National Public Service Portal in the form of data messages.

2. Specialized processing systems

a) To receive e-documents and other relevant information from the Vietnam National Single Window portal;

b) To give feedback on successfully received information or notify errors to the Vietnam National Single Window portal;

c) To notify a processing agency’s results of whether it accepts or refuses, or requests the modification and supplementation of, administrative dossiers, to the Vietnam National Single Window portal;

d) To give feedback on administrative dossier processing results of processing agencies to the Vietnam National Single Window portal in the form of data messages containing the information items specified in Appendix IV issued together with this Decree.

3. The electronic customs data processing system

To provide the information on customs declarations, goods identification numbers and dossier processing results of customs offices to the Vietnam National Single Window portal in case the processing agencies’ administrative procedures require the provision of customs declarations and dossier processing results of customs offices which are related to procedures of processing agencies.

4. The National Public Service Portal

To receive and give feedback on the administrative procedure processing results for exports, imports or goods in transit; vehicles on exit and entry and in transit under the national single-window mechanism and ASEAN Single-Window mechanism between the National Public Service Portal and the Vietnam National Single Window portal in the form of data messages.

Article 21. Responsibilities of line ministries

1. To implement management measures to exports and imports on the basis of application of risk management and assessment of the observance of specialized laws by organizations and individuals to ensure state management efficiency and effect and facilitate export, import and transit activities.

2. To issue and announce on the Vietnam National Single Window portal the List of exports and imports under the management of line ministries

a) Goods included in the List of exports and imports under the management of line ministries must have detailed names accompanied by HS codes conforming to the Vietnam’s Nomenclature of exports and imports;

b) Goods included in the List of imports subject to line ministries’ management before customs clearance must satisfy requirements for goods management in each period, which are likely to be highly unsafe, spread epidemics, harm human health and life, cause environmental pollution, adversely affect social morality, traditions and customs, or harm the economy and national security.

3. To receive inspection and assessment results serving as a basis for customs clearance from conformity assessment organizations and other organizations in accordance with specialized laws for sending them to the Vietnam National Single Window portal.

Article 22. Coordination in applying management measures to exports and imports

1. In case customs agencies, in the course of carrying out customs procedures, detect that imports subject to the management of line ministries show signs of failing to satisfy the corresponding standards or technical regulations or other specialized laws, they shall notify the management agencies of line ministries for attention during the inspection of goods.

2. If being informed that to-be-imported goods fail to conform with relevant standards or technical regulations, or other provisions of specialized laws or that the imports of the same category with the commodity items subject to inspection during circulation fail to conform with relevant standards or technical regulations, line ministries and agencies performing administrative procedures for exports and imports shall apply appropriate inspection measures and, at the same time, notify such to customs offices.

3. When inspecting and taking samples of goods brought for preservation, if detecting that the imports’ quantity or category is incompatible with that stated in the inspection registration dossier or the goods are partly or wholly sold arbitrarily, processing agencies, conformity assessment organizations and other organizations prescribed by specialized laws shall notify such to customs offices for coordination in handling.

4. Conformity assessment organizations and other organizations prescribed by specialized laws shall conduct inspection and conformity assessment activities and comply with the reporting regime in accordance with specialized laws; send inspection and assessment results serving as a basis for customs clearance of exports and imports to line ministries for sending them to the Vietnam National Single Window portal.

5. Notifications between customs agencies and line ministries shall be made electronically through automatic data connection and sharing. In case information systems or technical infrastructure fails to satisfy the requirements for electronic data connection and sharing or encounter incidents, notifications shall be made in written form immediately upon obtaining information indicating that imports show signs of failing to conform with the corresponding standards or technical regulations or other specialized laws.

Chapter IV

ADMINISTRATIVE PROCEDURES FOR VEHICLES ON ENTRY, EXIT OR IN TRANSIT UNDER THE NATIONAL SINGLE-WINDOW MECHANISM

Section 1

ADMINISTRATIVE PROCEDURES FOR AIRCRAFT ON EXIT AND ENTRY AND IN TRANSIT

Article 23. Exchange of information for performance of procedures for aircraft on exit and entry and in transit at international airports

1. The performance of procedures, exchange, sharing and use of information regarding aircraft on exit and entry and in transit; and the advanced provision of information on passengers and cargo at international airports shall be carried out via the Vietnam National Single Window portal.

2. The Ministries of Finance; Health; Public Security; and Construction shall establish their specialized processing systems and connect them with the Vietnam National Single Window portal to receive and process information or directly access the Vietnam National Single Window portal to receive and process information.

3. Airlines or persons authorized by airlines shall provide and share via the Vietnam National Single Window portal information on flights, list of passengers, list of crewmembers and attendants on board aircraft, and information on passenger name records (PNR) with the immigration agency (the Ministry of Public Security) for processing in accordance with specialized laws.

Article 24. Procedures for declaration, provision and processing of information on aircraft on entry

1. Declarants shall submit an e-dossier to carry out procedures for aircraft on entry as prescribed in Clause 1 Article 61 of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control, which was amended and supplemented by Decree No. 167/2025/ND-CP, according to the information items issued by the Minister of Finance, via the Vietnam National Single Window portal.

The time limit for submitting an e-dossier and information criteria of to-be-declared documents prescribed in this Clause must comply with Clause 1 Article 61 of Decree No. 08/2015/ND-CP, which was amended and supplemented by the Decree No. 167/2025/ND-CP.

2. The submission and production of paper documents must comply with specialized laws if so required.

3. The Vietnam National Single Window portal shall automatically receive and give feedback on the receipt of the documents prescribed in Clause 1 of this Article.

4. Processing agencies at airports shall receive, carry out, and certify the completion of, procedures for aircraft on entry via the Vietnam National Single Window portal for declarants and related parties within 1 hour after declarants submit or produce complete dossiers under regulations.

5. Airport authorities shall receive flight-related information via the Vietnam National Single Window portal to support the specialized management work.

6. The immigration agency (the Ministry of Public Security) shall receive information on flights, list of passengers, and list of crewmembers and attendants on board aircraft, information on passenger name records via the Vietnam National Single Window portal for processing in accordance with specialized laws.

7. Customs offices shall receive the documents prescribed in Clause 1 of this Article, and certify the completion of customs procedures for aircraft on entry via the Vietnam National Single Window portal.

8. Health quarantine organizations shall receive flight-related information via the Vietnam National Single Window portal to carry out specialized management in the field of health quarantine.

9. Declaration of modification and supplementation of information in documents via the Vietnam National Single Window portal

a) Declarants shall modify and supplement information in the documents to be declared via the Vietnam National Single Window portal;

b) Processing agencies shall receive the modified and supplemented information to carry out e-procedures for aircraft on entry;

c) The modification and supplementation of declarants’ information upon performance of procedures for aircraft on entry must comply with Clause 1 Article 61 of Decree No. 08/2015/ND-CP, which was amended and supplemented by the Decree No. 167/2025/ND-CP.

Article 25. Procedures for declaration, provision and processing of information for aircraft on exit

1. Declarants shall submit an e-dossier to carry out procedures for aircraft on exit as prescribed in Clause 2 Article 61 of Decree No. 08/2015/ND-CP, which was amended and supplemented by Decree No. 167/2025/ND-CP, except for the case specified in Clause 2 of this Article.

The time limit for submitting an e-dossier and information criteria of to-be-declared documents prescribed in this Clause must comply with Clause 2 Article 61 of Decree No. 08/2015/ND-CP, which was amended and supplemented by the Decree No. 167/2025/ND-CP.

2. In case the aircraft specified in an IDERA (Irrevocable De-registration and Export Request Authorisation) has been registered with the aviation authority in accordance with the law regulations on civil aviation, only the person designated in the IDERA shall have the right to request the export of the aircraft in accordance with the Cape Town Convention and Protocol.

The declarant shall submit a dossier in the form of electronic data for carrying out procedures for the aircraft on exit at the request of the person designated in the IDERA. Such a dossier shall comprise:

a) List of flight crewmembers and attendants on board the aircraft;

b) Information on the flight, including flight route, code of the flight, name of the airline, airport of departure, number of passengers, and time of exit;

c) In case the aircraft is exported but continues to provide passenger or cargo transportation services upon exit, procedures for the aircraft on exit shall be carried out in accordance with Clause 1 of this Article.

3. The submission and production of paper documents must comply with specialized laws if so required.

4. The Vietnam National Single Window portal shall automatically receive and give feedback on the receipt of the documents prescribed in Clause 1 of this Article.

5. Processing agencies at airports shall receive, carry out, and certify the completion of, procedures for aircraft on exit via the Vietnam National Single Window portal for declarants and the related parties within 1 hour after declarants submit or produce complete dossiers under regulations.

6. Airport authorities shall receive flight-related information via the Vietnam National Single Window portal to support the specialized management work and give feedback on information on passengers on the no-fly list (if any).

7. The immigration agency (the Ministry of Public Security) shall receive information on flights, list of passengers, and list of crewmembers and attendants on board aircraft, information on passenger name records via the Vietnam National Single Window portal for processing in accordance with specialized laws.

8. Customs offices shall receive the documents prescribed in Clause 1 of this Article, and certify the completion of customs procedures for aircraft on exit via the Vietnam National Single Window portal.

9. Health quarantine organizations shall receive flight-related information via the Vietnam National Single Window portal to support the specialized management in the field of health quarantine.

10. Declaration of modification and supplementation of information in documents via the Vietnam National Single Window portal

a) Declarants shall modify and supplement information in the documents to be declared via the Vietnam National Single Window portal;

b) Processing agencies shall receive the modified and supplemented information for performing e-procedures for aircraft on exit;

c) The modification and supplementation of declarants’ information upon performance of procedures for aircraft on exit must comply with Clause 2 Article 61 of Decree No. 08/2015/ND-CP, which was amended and supplemented by the Decree No. 167/2025/ND-CP.

Article 26. Declaration, provision and processing of information for performance of procedures for aircraft in transit

The declaration, provision and processing of information on aircraft on entry must comply with Article 24 of this Decree. Upon the exit of aircraft, if there is any change in information in the dossier against that submitted at the time of entry, the declaration, provision and processing of information must comply with Article 25 of this Decree.

In case specialized laws require related dossiers for aircraft in transit, specialized laws shall apply.

Section 2

ADMINISTRATIVE PROCEDURES FOR VESSELS ON ENTRY OR EXIT OR IN TRANSIT, ENTERING AND DEPARTING FROM SEAPORTS, INLAND WATERWAY PORTS OR OFFSHORE OIL PORTS, AND OPERATING IN VIETNAM’S MARITIME ZONES

Article 27. Information exchange for performance of procedures for vessels on entry or exit or in transit, entering and departing from seaports, inland waterway ports or offshore oil ports, and operating in Vietnam’s maritime zones

1. The exchange of information and performance of procedures for vessels on entry or exit or in transit, entering and departing from seaports, inland waterway ports or offshore oil ports, and operating in Vietnam’s maritime zones shall be carried out via the Vietnam National Single Window portal.

2. The Ministries of Finance; Health; National Defence; and Construction shall establish their specialized processing systems and connect them with the Vietnam National Single Window portal to receive and process information or directly access the Vietnam National Single Window portal to receive and process information.

Article 28. Dossiers and time limits for declaration and performance of procedures for vessels on entry or exit or in transit, entering and departing from seaports, inland waterway ports or offshore oil ports, and operating in Vietnam’s maritime zones

1. Dossiers for procedure performance

Dossiers to be declared and produced for performance of procedures for vessels on entry or exit or in transit, entering and departing from seaports, inland waterway ports or offshore oil ports, and operating in Vietnam’s maritime zones shall comply with the Government’s Decree No. 58/2017/ND-CP dated May 10, 2017, detailing a number of articles of the Vietnam Maritime Code regarding the management of maritime activities; Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP; the Government’s Decree No. 77/2017/ND-CP dated July 3, 2017 on management and protection of security and order at port border gates, as amended and supplemented by Decree No. 299/2025/ND-CP; and Decree No. 165/2026/ND-CP dated May 15, 2026 detailing and guiding the implementation of a number of articles of the Law on Disease Prevention, according to the information items issued by the Minister of Finance, and shall be submitted via the Vietnam National Single Window portal.

2. Time limits for dossier declaration

A declarant shall notify vessels’ entry into or departure from ports or transit under Article 87 of Decree No. 58/2017/ND-CP; and notify vessels’ entry into ports under Article 88 of Decree No. 58/2017/ND-CP. For other documents, the time limits for declaration are as follows:

a) For vessels on entry

General declaration, cargo manifest, master bill of lading, house bill of lading, dangerous goods declaration: at least 12 hours before the expected time of arrival, for vessels on a voyage of under 5 days; or at least 24 hours before the expected time of arrival, for vessels on a voyage of another time period.

Crew list, passenger list, ship’s store declaration, declaration of luggage of crewmembers and attendants on board the vessel; declaration of weapons and explosive materials (if any); and stowaway declaration (if any): at least 8 hours before the expected time of the vessel’s arrival.

Maritime declaration of health: 12 hours before the expected time of the vessel’s arrival.

Other documents specified in the Decree No. 58/2017/ND-CP; Decree No. 77/2017/ND-CP, as amended and supplemented by Decree No. 299/2025/ND-CP; and Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP: within 2 hours after the vessel anchors at the wharf or within 4 hours after the vessel anchors at another place within the port waters. For passports and international travel documents presented to the border guard at the port border gate, the time limit for presentation shall be no later than 10 hours from the time the vessel anchors at the port.

b) For vessels on exit: The declaration of dossiers and documents shall comply with Article 90 of the Decree No. 58/2017/ND-CP. At least 02 hours before the expected time of departure. Particularly for passenger vessels and liners: right before the expected time of the vessel’s departure.

c) For vessels in transit: To comply with Point a of this Clause upon their entry. Upon their exit, if there is any change in the dossier against that submitted at the time of entry, the time limit for declaration must comply with Point b of this Clause.

Article 29. Responsibilities of processing agencies at seaports, inland waterway ports and offshore oil ports and for operations in Vietnam’s maritime zones

1. Processing agencies shall be responsible for inspecting documents submitted electronically or documents presented in paper form as specified in Clause 1 Article 28 of this Decree and carrying out procedures for vessels according to their functions and tasks.

2. In case state management agencies jointly process the documents and hold divergent opinions on the same document declared by a declarant, the processing agency shall act as the focal agency and is competent to make the final decision, specifically as follows:

a) Maritime authorities or inland waterway authorities shall take the main charge of, and are competent to make the decision for the general declaration;

b) Customs offices shall take the main charge of, and are competent to make the decision for the cargo manifest, declaration of dangerous cargoes, list of luggage, and ship’s store declaration;

c) The border guards at the port border gates shall take the main charge of, and are competent to make the decision for the list of passengers, crew list, declaration of stowaways, and declaration of weapons and explosive materials;

d) Health quarantine organizations shall take the main charge of, and are competent to make the decision for the maritime declaration of health, ship sanitation control exemption certificate/ship sanitation control certificate, certificate of health inspection of cargoes on board the vessel, health quarantine declaration of corpses, bones and body ash (if any), and health quarantine declaration of microorganism samples, bio-products, tissues and human body organs (if any).

3. E-licensing

Within 1 hour after a declarant makes a declaration and produces sufficient documents under regulations, state management agencies shall process procedures under specialized laws, and send responses of the procedure processing results to the maritime authorities or inland waterway authorities for completion of procedures for vessels on entry or exit or in transit. The processing is prescribed as follows:

a) The Vietnam National Single Window portal shall automatically receive, inspect and certify the completion of customs procedures for vessels on entry or exit or in transit via the Vietnam National Single Window portal. For vessels on entry transporting goods banned or suspended from import, or goods failing to comply with the law on environmental protection, customs offices shall notify the captains, enterprises engaged in commercial operation of ports and port authorities for not allowing cargoes to be unloaded to the ports, except for the cases permitted by competent agencies;

b) The border guards at the port border gates shall process, in accordance with specialized laws, procedures for passengers, crewmembers, weapons and explosive materials, and stowaways on vessels on exit, entry or in transit via the Vietnam National Single Window portal;

c) Health quarantine organizations shall process the health quarantine registration procedures in accordance with the specialized laws, for vessels departing from, or sailing through epidemics-affected areas, vessels carrying persons departing from, or going through epidemics-affected areas, vessels carrying dead persons, or vessels transporting body ash, corpses, tissues or human body organs;

d) Maritime authorities or inland waterway port authorities shall certify the completion of procedures for vessels on entry or exit or in transit, entering and departing from seaports, inland waterway ports or offshore oil ports, and operating in Vietnam’s maritime zones via the Vietnam National Single Window portal.

4. Coordination in information receipt and exchange

a) In case of rejection to permit the entry or transit of vessels under treaties to which the Socialist Republic of Vietnam is a contracting party, or under Vietnam’s law, processing agencies shall notify the reasons therefor via the Vietnam National Single Window portal to the related parties for coordination of handling;

b) Processing agencies shall notify port authorities of the processing results of procedures for vessels on exit, entry or in transit for port authorities to certify the completion of procedures specified at Point d Clause 3 of this Article;

c) If detecting that the declared information is incorrect, incomplete or invalid, processing agencies shall guide declarants to modify and supplement the information and inform related agencies via the Vietnam National Single Window portal;

d) In case a processing agency rejects an e-dossier but keeps on processing the paper dossier outside the system, it shall clearly state the reason for rejection in the system and notify processing results to the related parties via the Vietnam National Single Window portal. The other processing agencies may decide on continued processing of the dossier in the system or to process the paper dossier.

Section 3

PERFORMANCE OF ADMINISTRATIVE PROCEDURES FOR ROAD VEHICLES ON EXIT AND ENTRY

Article 30. Information exchange for performance of procedures for road vehicles on exit and entry

1. Administrative procedures for road vehicles on exit and entry shall comply with this Decree.

The performance of procedures and the exchange, sharing and exploitation of information on road vehicles on exit and entry; the advanced provision of information on passengers and goods at international border gates, principal border gates, secondary border gates, customs-clearance paths and special-use roads for goods transport shall be carried out via the Vietnam National Single Window portal.

2. The Ministry of Finance, the Ministry of Health, the Ministry of National Defence, the Ministry of Construction and People’s Committees of provinces and centrally run cities shall establish their specialized processing systems and connect them with the Vietnam National Single Window portal to receive and process information or directly access the Vietnam National Single Window portal to receive and process information.

Article 31. Dossiers for performance of procedures and time limits for declaration, modification and supplementation for road vehicles on exit and entry

1. Dossiers for procedure performance

Dossiers required to be declared and presented for carrying out procedures for road vehicles on exit and entry shall comply with Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP; Decree No. 165/2026/ND-CP; and the Prime Minister’s Decision No. 15/2019/QD-TTg dated March 28, 2019 on the performance of electronic border guard procedures at border gates managed by the Ministry of National Defence, as amended and supplemented by the Prime Minister’s Decision No. 03/2025/QD-TTg dated February 12, 2025 and Decision No. 31/2025/QD-TTg dated September 2, 2025, according to the information items issued by the Minister of Finance, and shall be submitted via the Vietnam National Single Window portal.

2. Time limits for dossier declaration

No later than 30 minutes before vehicles on exit or entry arrive at the border gate area.

3. Time limit for modification and supplementation of declarations

a) For vehicles on entry: Modifications and supplementations may be made before or immediately after the vehicles arrive at the border gate. Particularly, the statement of information on imports shall be made before the goods are taken out of the customs supervision area, and the modification or supplementation of information on the names and quantities of goods shall be made before the vehicles are expected to arrive at the border gate or when there is a verification record of discrepancies, excesses or shortages in goods certified by the customs agency;

b) For vehicles on exit: Modifications and supplementations may be made before or immediately after the vehicles arrive at the border gate area.

Article 32. Declaration, provision and processing of information for road vehicles on exit and entry

1. For vehicles on entry

Before vehicles arrive at the entry border gate, declarants shall submit dossiers in the form of electronic data according to the information items issued by the Minister of Finance for carrying out procedures for vehicles on entry via the Vietnam National Single Window portal; the contents of the information items of documents included in declaration dossiers shall comply with specialized laws.

The Vietnam National Single Window portal shall automatically check the completeness of dossier components, give feedback to declarants on the receipt of documents, and share customs declaration information (if any), data on vehicles and vehicle drivers with competent forces and processing agencies at border gates according to the data fields issued by the Minister of Finance.

2. For vehicles on exit

Before vehicles arrive at the border gate for exit, declarants shall submit dossiers in the form of electronic data according to the information items issued by the Minister of Finance for carrying out procedures for vehicles on exit via the Vietnam National Single Window portal; the contents of the information items of documents included in declaration dossiers shall comply with specialized laws.

In case vehicles carry exports for which customs procedures have been completed, customs agencies shall share customs declaration information data on the Vietnam National Single Window portal and transmit it to functional forces at border gates to serve management requirements according to their functions and tasks.

The Vietnam National Single Window portal shall automatically check the completeness of dossier components, give feedback to declarants on the receipt of documents, and share customs declaration information (if any), data on vehicles and vehicle drivers with competent forces and processing agencies at border gates according to the data fields issued by the Minister of Finance.

Article 33. Receipt, sending of responses on and processing of dossier declaration information for road vehicles on exit and entry

1. Processing agencies at border gates shall receive, carry out and certify the completion of, procedures for relevant documents included in dossiers via the Vietnam National Single Window portal and send responses to declarants and the related parties within 1 hour from the time declarants submit a complete and valid dossier.

In case declared information is incomplete or invalid, processing agencies shall send responses to declarants on the refusal of dossiers, together with the reasons therefor, via the Vietnam National Single Window portal.

2. Processing agencies at border gates shall carry out the process of inspecting and processing inspection results for relevant documents included in dossiers in accordance with specialized laws.

a) Health quarantine organizations

Health quarantine organizations shall receive and process information, inspect dossiers, conduct physical inspections and process health inspection results in accordance with Decree No. 165/2026/ND-CP. To certify the completion time of health quarantine registration procedures for vehicles departing from, or passing through epidemics-affected areas, vehicles carrying persons departing from, or going through epidemics-affected areas, vehicles carrying dead persons, or vehicles transporting body ash, corpses, tissues or human body organs. To return results on the Vietnam National Single Window portal.

b) Customs agencies at land border gates

Customs agencies at land border gates shall receive and process information, inspect dossiers and carry out customs procedures for vehicles on exit and entry; luggage of people on exit or entry aboard such vehicles in accordance with the Law on Customs and Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP. Upon completion of the inspection, if the requirements are satisfied, send responses confirming the completion of exit or entry procedures on the Vietnam National Single Window portal.

In case vehicles carry goods banned from import, goods temporarily suspended from import or goods failing to satisfy the law regulations on environmental protection, customs agencies shall send responses to vehicle drivers in order that they move the vehicles to a separate area within the border gate area for handling in accordance with law regulations.

c) Border guards at the border gates

Border guards at the border gates shall receive and process information on vehicle drivers and passengers on exit or entry on the Vietnam National Single Window portal in accordance with Decision No. 15/2019/QD-TTg, as amended and supplemented by the Prime Minister’s Decision No. 03/2025/QD-TTg and Decision No. 31/2025/QD-TTg, to certify the completion of procedural declarations for people on exit or entry aboard their vehicles via the Vietnam National Single Window portal.

d) Border-gate vehicle management stations (if any)

To receive and check information on transport permits and carry out certification in accordance with the law regulations on road transport activities, and update information on the Vietnam National Single Window portal.

dd) Border-gate economic zone management boards (People’s Committees of provinces and centrally run cities)

To receive information on vehicles transporting goods for collecting border-gate infrastructure use charges in accordance with regulations of the People’s Committees of the provinces or centrally run cities.

Article 34. Responsibilities of state management agencies at border gates

1. State management agencies at land border gates shall, according to their functions and tasks prescribed by law regulations, be responsible for: Receiving and sending responses on receipt of information/documents provided electronically; receiving documents submitted in paper form; inspecting the presented paper documents; certifying the completion of procedures for vehicles on exit or entry. The receipt, sending of responses on receipt and certification of completion of procedures shall be carried out automatically via the Vietnam National Single Window portal for persons carrying out procedures and the related parties in accordance with Article 33 of this Decree.

2. Time limit for state management agencies at border gates to carry out procedures for road vehicles on exit and entry

The time limit for carrying out procedures for vehicles on exit or entry shall not exceed 1 hour from the time persons performing the procedures declare complete and valid information and send electronic document information to the system.

In case the system encounters an incident, manual procedures for vehicles on exit or entry shall be carried out immediately when persons performing procedures submit and present all valid papers as prescribed.

3. Coordination responsibilities of agencies

a) Processing agencies shall be responsible for inspecting documents submitted electronically or documents presented in paper form and carrying out procedures for vehicles on exit and entry according to their functions and tasks and in accordance with specialized laws.

b) In case state management agencies jointly process the documents and hold divergent opinions on the same document declared by a declarant, the processing agency shall act as the focal agency and is competent to make the final decision, specifically as follows:

Customs offices shall take the main charge of, and are competent to make the decision for Statement of information on imports; declaration of vehicles temporarily imported for re-export or declaration of vehicles temporarily exported for re-import.

The border guards at the border gates shall take the main charge of, and are competent to make the decision for Declaration for drivers and persons on vehicles on exit or entry; list of passengers on vehicles on exit or entry.

Health quarantine organizations shall take the main charge of, and are competent to make the decision for the maritime declaration of health, certificate of vehicle inspection, certificate of health inspection of cargoes on board the vehicle, health quarantine declaration of corpses, bones and body ash (if any), and health quarantine declaration of microorganism samples, bio-products, tissues and human body organs (if any).

c) Coordination in information receipt and exchange

In case of rejection to permit the entry or exit of vehicles under treaties to which the Socialist Republic of Vietnam is a contracting party, or under Vietnam’s law, processing agencies shall notify the reasons therefor via the Vietnam National Single Window portal to the related parties for coordination of handling.

In case the time limit for modification and supplementation of declarations specified in Clause 3 Article 31 of this Decree has expired, if relevant processing agencies do not send responses on processing results, customs agencies shall decide on the matters in accordance with regulations.

If detecting that the declared information is incorrect, incomplete or invalid, processing agencies shall guide declarants to modify and supplement the information and inform related agencies via the Vietnam National Single Window portal.

In case a processing agency rejects an e-dossier but keeps on processing the paper dossier outside the system, it shall clearly state the reason for rejection in the system and notify processing results to the related parties via the Vietnam National Single Window portal. The other processing agencies may decide on continued processing of the dossier in the system or to process the paper dossier.

Article 35. Administrative procedures for special vehicles

1. Organizations and individuals shall be responsible for providing customs agencies in advance with information on goods and transportation times for supervision in accordance with regulations in the following cases:

a) Goods transported through land border gates by automatically operated freight vehicles without drivers, travelling through border gates within a defined area;

b) Goods transported through land border gates by other modes of transport, including: conveyors, pipelines and transmission lines;

c) Other cases specified by law regulations.

2. In case customs agencies have information on goods and transportation times before the goods arrive at border gates under agreements between Vietnam and countries sharing borders with Vietnam, organizations and individuals shall not be required to provide information on goods and transportation times.

3. Vehicle owners or vehicle operation management units shall provide customs agencies and processing agencies at border gates with lists of vehicles travelling through border gates on the Vietnam National Single Window portal and shall not be required to carry out customs procedures for vehicles on exit or entry. The Vietnam National Single Window portal shall automatically check the completeness of declared information to issue vehicle information receipt numbers and automatically share vehicle information with competent forces and processing agencies at border gates.

4. The Minister of Finance shall detail the processes, procedures, inspection and supervision applicable to vehicles transporting exports or imports specified in Clause 1 of this Article.

The inspection and control by the Border Guards of vehicles on exit or entry showing signs of violations of law shall comply with the Law on Vietnam Border Defense.

5. Vehicle owners or vehicle operation management units specified in Clause 1 of this Article shall develop vehicle operation management systems and connect such systems to the electronic customs data processing system to receive and process information via the Vietnam National Single Window portal.

6. Declarants shall submit dossiers in the form of electronic data according to the information items issued by the Minister of Finance. People’s Committees of provinces and centrally run cities having land border gates shall coordinate with the Ministry of Finance in receiving and sharing vehicle information on the Vietnam National Single Window portal for collecting border-gate infrastructure use charges in accordance with regulations.

Section 4

ADMINISTRATIVE PROCEDURES FOR INTERNATIONAL TRANSPORTATION TRAINS ON EXIT AND ENTRY AND IN TRANSIT

Article 36. Information exchange for performance of procedures for international transportation trains on exit, entry and in transit

1. The exchange of information and performance of procedures for international transportation trains, and the advance provision of information on passengers and goods at international transportation stations shall be carried out via the Vietnam National Single Window portal. The contents of the information items of documents included in declaration dossiers shall comply with specialized law regulations.

2. The Ministries of Finance; Health; National Defence; and Construction shall establish their specialized processing systems and connect them with the Vietnam National Single Window portal to receive and process information or directly access the Vietnam National Single Window portal to receive and process information.

Article 37. Dossiers for performance of procedures for international transportation trains on exit, entry and in transit

Dossiers required to be declared and presented for carrying out procedures for international transportation trains on exit, entry and in transit shall comply with Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP; Decree No. 165/2026/ND-CP; and Decision No. 15/2019/QD-TTg, as amended and supplemented by the Prime Minister’s Decision No. 03/2025/QD-TTg and Decision No. 31/2025/QD-TTg, according to the information items issued by the Minister of Finance, and shall be submitted via the Vietnam National Single Window portal.

Article 38. Time limits for dossier declaration for international transportation trains on entry, exit or in transit

1. For international transportation trains on entry: No later than 30 minutes before the train arrives at the international transportation station at the border.

2. For international transportation trains on exit: No later than 30 minutes before the train leaves the station for trains carrying passengers on exit or 1 hour before the train leaves the station for trains carrying exports.

3. For international transportation trains in transit: Upon entry, Clause 1 of this Article shall apply; upon exit, in case there are changes to documents compared with those upon entry, Clause 2 of this Article shall apply.

Declarants shall submit dossiers in the form of electronic data according to the information items issued by the Minister of Finance for carrying out procedures for international transportation trains on entry, exit or in transit via the Vietnam National Single Window portal.

Article 39. Time limits for modification and supplementation of declarations for international transportation trains on entry, exit or in transit

1. For international transportation trains on entry

a) Document on cargo delivery and receipt; bill of lading; excerpt of the manifest of imports: Modifications and supplementations may be made before the goods are taken out of the customs supervision area.

Particularly, the modification or supplementation of information on the names and quantities of goods shall be made before the train is expected to arrive at the station or when there is a verification record of discrepancies, excesses or shortages in goods certified by the customs agency.

b) Other documents: Modifications and supplementations may be made before or immediately after the train's arrival.

2. For international transportation trains on exit

a) List of train crewmembers, list of passengers, declaration of weapons and explosive materials, declaration of stowaways: Modifications and supplementations shall be made before the train leaves the international transportation station.

b) Other documents: Modifications and supplementations shall be made within 24 hours after the train has departed.

Particularly, the modification or supplementation of information on the names and quantities of goods shall be made before the train departs from the station or when there is a verification record of discrepancies, excesses or shortages in goods certified by the customs agency.

3. For international transportation trains in transit: Clause 1 of this Article shall apply upon entry, and Clause 2 of this Article shall apply upon exit.

Article 40. Responsibilities of processing agencies

1. Processing agencies at international transportation stations shall receive, process, and certify the completion of procedures for, relevant documents included in dossiers according to the information items issued by the Minister of Finance via the Vietnam National Single Window portal. The contents of the information items of documents included in declaration dossiers shall comply with specialized laws, and responses shall be sent to declarants and the related parties within 1 hour from the time declarants submit their dossiers with complete and valid information.

In case declared information is incomplete or invalid, processing agencies shall send responses to declarants on the refusal of dossiers, together with the reasons therefor, via the Vietnam National Single Window portal.

2. Processing agencies at international transportation stations shall carry out the process of inspecting and processing inspection results for relevant documents included in dossiers in accordance with specialized laws.

a) Health quarantine organizations

Health quarantine organizations shall receive and process information, inspect dossiers, conduct physical inspections and process health inspection results in accordance with Decree No. 165/2026/ND-CP. To certify the completion time of health quarantine registration procedures for international transportation trains departing from, or passing through epidemics-affected areas, trains carrying persons departing from, or going through epidemics-affected areas, trains carrying dead persons, or trains transporting body ash, corpses, tissues or human body organs. To return results on the Vietnam National Single Window portal.

b) Customs agencies at land border gates

Customs agencies at land border gates shall receive and process information, inspect dossiers and carry out customs procedures for international transportation trains on entry, exit or in transit in accordance with the Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP. Upon completion of the inspection, if the requirements are satisfied, send responses confirming the completion of exit, entry or transit procedures on the Vietnam National Single Window portal.

In case international transportation trains carry goods banned from import, goods temporarily suspended from import or goods failing to satisfy the law regulations on environmental protection, customs agencies shall send responses to train drivers in order that they move the trains to a separate area within the international transportation station for handling in accordance with law regulations.

c) Border guards at land border gates

The border guard at land border gates shall receive and process information on drivers of international transportation trains and passengers on entry, exit or in transit on the Vietnam National Single Window portal in accordance with Decision No. 15/2019/QD-TTg, as amended and supplemented by the Prime Minister’s Decision No. 03/2025/QD-TTg and Decision No. 31/2025/QD-TTg, to certify the completion of procedures for passengers on entry, exit or in transit aboard trains via the Vietnam National Single Window portal.

Section 5

PERFORMANCE OF ADMINISTRATIVE PROCEDURES FOR INLAND WATERWAY VEHICLES ON EXIT OR ENTRY THROUGH INLAND WATERWAY BORDER GATES

Article 41. Exchange of information for performance of procedures for inland waterway vehicles on entry or exit

1. The performance of procedures, exchange, sharing and use of information regarding inland waterway vehicles on exit and entry; and the advanced provision of information on passengers and cargo at inland waterway border gates shall be carried out via the Vietnam National Single Window portal.

2. The Ministries of Finance; Health; National Defence; and Construction shall establish their specialized processing systems and connect them with the Vietnam National Single Window portal to receive and process information or directly access the Vietnam National Single Window portal to receive and process information.

Article 42. Dossiers, time limits for declaration and carrying out procedures, and time limits for modification and supplementation of declarations for inland waterway vehicles on exit or entry through inland waterway border gates

1. Dossiers for procedure performance

Dossiers required to be declared and presented for carrying out procedures for inland waterway vehicles on exit or entry through inland waterway border gates shall comply with Article 79 of the Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP; Decree No. 77/2017/ND-CP, as amended and supplemented by Decree No. 299/2025/ND-CP; and Decree No. 165/2026/ND-CP, according to the information items issued by the Minister of Finance, and shall be submitted via the Vietnam National Single Window portal.

2. Time limits for dossier declaration

No later than 30 minutes before inland waterway vehicles on exit or entry arrive at the border gate area.

Declarants shall submit dossiers in the form of electronic data according to the information items issued by the Minister of Finance for carrying out procedures for inland waterway vehicles on exit or entry via the Vietnam National Single Window portal.

3. Time limit for modification and supplementation of declarations

a) For inland waterway vehicles on entry: Modifications and supplementations may be made before or immediately after the vehicles arrive at the border gate. Particularly, the statement of information on imports shall be made before the goods are taken out of the customs supervision area, and the modification or supplementation of information on the names and quantities of goods shall be made before the vehicles are expected to arrive at the border gate or when there is a verification record of discrepancies, excesses or shortages in goods certified by the customs agency;

b) For inland waterway vehicles on exit: Modifications and supplementations may be made before or immediately after the vehicles arrive at the border gate area.

4. Procedures for foreign waterway vehicles transiting Vietnam to Cambodia; foreign waterway vehicles transiting Vietnam from Cambodia to foreign countries; Vietnamese waterway vehicles; and Cambodian waterway vehicles bearing call signs (IMO) on exit or entry via the Tien River and Hau River shall comply with Section 2 Chapter IV of this Decree.

Article 43. Responsibilities of processing agencies in inland waterway border gate areas

1. Processing agencies shall be responsible for inspecting documents submitted electronically as prescribed in Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP; Decree No. 77/2017/ND-CP, as amended and supplemented by Decree No. 299/2025/ND-CP; and Decree No. 165/2026/ND-CP, and according to the information items issued by the Minister of Finance, for carrying out procedures for inland waterway vehicles on exit or entry via the Vietnam National Single Window portal. The contents of the information items of documents included in declaration dossiers shall comply with specialized law regulations.

2. In case state management agencies jointly process the documents and hold divergent opinions on the same document declared by a declarant, the processing agency shall act as the focal agency and is competent to make the final decision, specifically as follows:

a) Customs agencies shall assume the prime responsibility for, and have the competence to decide on, the documents prescribed in Article 79 of Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP;

b) The border guards at port border gates and the border guards at land border gates (hereinafter collectively referred to as the border guards at border gates) shall assume the prime responsibility for, and have the competence to decide on, passenger lists in case inland waterway vehicles carry passengers, and lists of crew members and staff working on inland waterway vehicles (if any);

c) Health quarantine organizations shall take the main charge of, and have competence related to health declaration, health quarantine declaration of corpses, bones and body ash (if any), health quarantine declaration of microorganism samples, bio-products, tissues and human body organs (if any).

3. E-licensing

Within 1 hour after declarants make a declaration and produces sufficient documents under regulations, state management agencies shall process procedures in accordance with specialized laws, and notify the procedure processing results to the inland waterway port authorities or maritime authorities for completion of procedures for inland waterway vehicles on exit or entry through inland waterway border gates. The processing is prescribed as follows:

a) Customs agencies shall certify the completion of customs procedures for inland waterway vehicles on exit or entry through inland waterway border gates via the Vietnam National Single Window portal.

The Vietnam National Single Window portal shall automatically receive, inspect and certify the completion of customs procedures for inland waterway vehicles on exit or entry via the Vietnam National Single Window portal. For inland waterway vehicles on entry transporting goods banned or suspended from import, or goods failing to comply with the law regulations on environmental protection, customs offices shall notify the captains, enterprises engaged in commercial operation of ports and port authorities for not allowing cargoes to be unloaded to the ports, except for the cases permitted by competent agencies;

b) The border guards at border gates shall process, in accordance with specialized laws, procedures for passengers on exit or entry and crew members, and security procedures for inland waterway vehicles on exit or entry via the Vietnam National Single Window portal;

c) Health quarantine organizations shall process, in accordance with the specialized laws, the health quarantine registration procedures for inland waterway vehicles departing from, or sailing through epidemics-affected areas, inland waterway vehicles carrying persons departing from, or going through epidemics-affected areas, inland waterway vehicles carrying dead persons, or inland waterway vehicles transporting body ash, corpses, tissues or human body organs;

d) Inland waterway port authorities shall certify inland waterway vehicles on exit or entry and grant permits for arrival at or departure from ports via the Vietnam National Single Window portal.

4. Coordination in information receipt and exchange

a) In case of rejection to permit the entry, exit or transit of inland waterway vehicles under treaties to which the Socialist Republic of Vietnam is a contracting party, or under Vietnam’s law, processing agencies shall notify the reasons therefor via the Vietnam National Single Window portal to the related parties for coordination of handling.

b) Processing agencies shall notify port authorities of the processing results of procedures for inland waterway vehicles on exit or entry for port authorities to certify the completion of procedures specified at Point d Clause 3 of this Article;

c) If detecting that the declared information is incorrect, incomplete or invalid, processing agencies shall guide declarants to modify and supplement the information and inform related agencies via the Vietnam National Single Window portal;

d) In case a processing agency rejects an e-dossier but keeps on processing the paper dossier outside the system, it shall clearly state the reason for rejection in the system and notify processing results to the related parties via the Vietnam National Single Window portal. The other processing agencies may decide on continued processing of the dossier in the system or to process the paper dossier.

CHAPTER V

IMPLEMENTATION OF TREATIES ON EXCHANGE OF E-INFORMATION AND E-DOCUMENTS FOR PERFORMANCE OF ADMINISTRATIVE PROCEDURES UNDER THE NATIONAL SINGLE-WINDOW MECHANISM

Article 44. Implementation of international agreements and treaties on exchange of e-information and e-documents

1. The Vietnam National Single Window portal shall act as the focal point for receipt and exchange of e-information and e-documents between agencies of the Socialist Republic of Vietnam and agencies, organizations and individuals of countries and territories which have signed agreements and treaties on exchange of e-information and e-documents with the Socialist Republic of Vietnam.

2. The exchanged contents and technical standards must comply with the signed international agreements and treaties to which the Socialist Republic of Vietnam is a contracting party.

Article 45. Legal validity of e-information and e-documents exchanged under international agreements and treaties on exchange of e-information and e-documents

E-information and e-documents exchanged between agencies of the Socialist Republic of Vietnam and agencies and organizations of countries and territories which have signed international agreements and treaties on exchange of e-information and e-documents with the Socialist Republic of Vietnam via the Vietnam National Single Window portal are legally valid as paper documents provided that they satisfy the following conditions:

1. The conditions prescribed in international agreements and treaties on exchange of e-information and e-documents which the Socialist Republic of Vietnam has signed or acceded to.

2. Being recognized as legally valid as paper documents under international agreements and treaties on exchange of e-information and e-documents which the Socialist Republic of Vietnam has signed or acceded to.

3. The conditions prescribed in Clause 3 Article 14 of this Decree.

Article 46. Implementation of the ASEAN Single Window mechanism

1. The exchange, use and sharing of e-information and e-documents via the Vietnam National Single Window portal to implement the ASEAN Single Window mechanism must comply with international agreements and treaties which the Socialist Republic of Vietnam has signed or acceded to as a member to implement the ASEAN Single Window mechanism.

2. Information and data which are exchanged and shared via the national single window portal of a member country to the national single window portal of another member country via the ASEAN Single Window mechanism shall be used and stored in accordance with international agreements and treaties which the Socialist Republic of Vietnam has signed or acceded to as a member to implement the ASEAN Single Window mechanism.

3. E-information and e-documents transmitted and exchanged via the ASEAN Single Window mechanism shall be used by customs agencies for customs clearance for imports, exports and goods in transit, and exchanged and shared with line ministries in relevant fields.

Article 47. Responsibilities of line ministries in information exchange to implement international agreements and treaties on exchange of e-information and e-documents

1. The Ministry of Finance shall assume the prime responsibility for, and coordinate with related line ministries in

a) Developing and implementing the Vietnam National Single Window portal to implement the ASEAN Single Window mechanism and exchange information with countries and territories which have signed agreements and treaties on exchange of e-information and e-documents with the Socialist Republic of Vietnam;

b) Proposing the mutual recognition of e-information and e-documents exchanged with countries and territories for simplification of dossiers, documents and procedures to minimize the time of customs clearance and release imports, exports and goods in transit, and persons and vehicles on entry or exit or in transit.

2. The Ministry of Industry and Trade, Ministry of Agriculture and Environment, Ministry of Health, Ministry of Construction, Ministry of Finance, and related ministries and sectors shall coordinate with one another in exchanging e-certificates of origin, e-quarantine certificates, e-bills of lading and other relevant documents with the ASEAN member countries and other countries and territories via the Vietnam National Single Window portal.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 48. Effect

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

2. This Decree replaces the Government’s Decree No. 85/2019/ND-CP dated November 14, 2019 prescribing the performance of administrative procedures under the national single-window mechanism and ASEAN Single-Window mechanism and specialized inspection of imports and exports.

3. The time of sharing, receiving and using information and data on identification numbers of imports specified in Articles 3, 4, 10 and 20 of this Decree shall comply with the Government’s regulations on detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control.

4. To repeal the Government’s Decree No. 27/2011/ND-CP dated April 9, 2011 on the provision, exploitation, processing and use of information on passengers before their entry into Vietnam by air, as amended and supplemented by Decree No. 75/2013/ND-CP.

Article 49. Transitional provision

1. In case specialized processing systems of line ministries have not yet satisfied the technical requirements for sending responses on results as specified at Point d Clause 2 Article 20 of this Decree, responses on results shall continue to be sent to the Vietnam National Single Window portal according to the criteria and formats developed by line ministries in accordance with the data standards prescribed and guided by the Ministry of Finance for a maximum period of 1 year from the effective date of this Decree.

2. The Ministry of Finance shall upgrade the Vietnam National Single Window portal; line ministries shall organize the upgrading of specialized processing systems for performance of administrative procedures under the national single-window mechanism. The application of administrative procedures and the time of performing administrative procedures under the national single-window mechanism shall comply with the announcement of the Minister of Finance specified in Article 10 of this Decree.

Article 50. Implementation responsibilities

1. The Ministry of Finance and line ministries shall guide and organize the implementation of this Decree.

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

* All Appendices are not translated herein.