Customs Law 2026 (revised), No. 11/2026/QH16

LAW
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE CUSTOMS LAW

Pursuant to the Constitution of the Socialist Republic of Vietnam, which had a number of articles amended and supplemented under Resolution No. 203/2025/QH15;

The National Assembly hereby promulgates the Law Amending and Supplementing a Number of the Customs Law No. 54/2014/QH13, which had a number of articles amended and supplemented under 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.

Article 1. To amend and supplement a number of articles of the Customs Law

1. To amend, supplement and annul a number of clauses of Article 4 as follows:

a) To amend and supplement Clause 3 as follows:

“3. National single-window mechanism means permission for customs declarants to send information and documents in the form of data messages for completion of customs procedures and procedures of state management agencies related to imported and exported goods, means of transport on exit, entry, or in transit, through the national single-window information system. State management agencies shall decide to permit goods to be exported, imported or transited; and means of transport to exit, enter or transit. Customs offices shall decide on customs clearance and release of goods based on information from the national single-window information system.”;

b) To repeal Clause 9;

c) To amend and supplement Clause 10 as follows:

“10. Bonded warehouse means a warehouse or storing yard for storing goods for which customs procedures have been completed and which are stored pending their export or import into Vietnam; goods sent from abroad and stored pending their re-export or their import into Vietnam.”;

d) To amend and supplement Clause 14 as follows:

“14. Customs declarants include goods owners; means of transport owners; means of transport drivers; international post service providers or express delivery service providers; e-commerce platform managers; persons providing goods transit or transshipment services; customs procedure agents; and persons authorized by goods owners or means of transport owners to carry out customs procedures.”;

dd) To add Clauses 27 and 28 after Clause 26 as follows:

“27. Compliance management means the systematic organization and implementation by customs offices of professional measures and processes to monitor, assess, support and apply management measures appropriate to the customs declarants’ levels of legal compliance, with a view to facilitating export, import, exit, entry and transit activities and improving the effectiveness of risk management in professional customs operations.

28. Duty-free business place means a location where imported or domestically produced goods are stored, sold, and delivered to persons eligible to purchase duty-free goods in accordance with law.”.

2. To amend and supplement Clause 2, Article 8 as follows:

“2. The system of technical standards for electronic data exchange and the legal validity of documents in the form of data messages in carrying out electronic customs procedures shall comply with the law on e-transactions.”.

3. To amend and supplement Clause 2, Article 16 as follows:

“2. Customs inspection and supervision shall be conducted on the basis of applying the compliance management and risk management in order to ensure effective and efficient state management of customs and facilitate import, export, exit, entry and transit activities.”.

4. To add Article 16a after Article 16 as follows:

“Article 16a. Customs inspection and supervision of goods imported and exported through e-commerce platforms

1. Goods exported or imported through e-commerce platforms must go through customs procedures and are subject to customs inspection and supervision.

2. Organizations and individuals in Vietnam that purchase or sell goods from or to foreign countries through e-commerce platforms must undergo electronic identification and authentication. E-commerce platform managers shall connect to the customs offices’ e-commerce data processing system when conducting electronic identification and authentication.

3. E-commerce platform managers, enterprises providing bonded warehouse services, carriers or agents of carriers, and organizations and individuals related to goods exported or imported through e-commerce platforms shall provide customs offices with information relating to such goods.

4. The Government shall detail this Article.”.

5. To amend and supplement Article 17 as follows:

“Article 17. Risk management in professional customs operations

1. Customs offices shall apply the risk management in professional customs operations, including collecting and processing customs information and data; analyzing, cross-checking and examining information and data in customs dossiers; developing and managing risk profiles and key profiles; developing and applying risk management criteria; monitoring and assessing risks; identifying key targets, detecting, forecasting and issuing warnings of risks, and providing professional information; deciding on and organizing the implementation of customs inspection and supervision measures, post-customs clearance inspection and other professional operations appropriate to levels of risk and legal compliance.

2. Customs offices shall manage the system of professional operation information and apply digital technologies, big data and artificial intelligence to conduct risk management in professional customs operations.

3. The Government shall detail this Article.”.

6. To add Article 17a after Article 17 as follows:

“Article 17a. Compliance management in customs management

1. Customs offices shall apply the compliance management in customs management, including collecting and processing customs information and data; developing and managing compliance profiles; monitoring and assessing compliance; implementing measures to support voluntary compliance by customs declarants; and applying management measures appropriate to levels of legal compliance. Customs offices shall manage the system of professional operation information and apply digital technologies, big data and artificial intelligence to conduct compliance management in customs management.

2. Customs declarants that comply with the law shall be considered for priority in carrying out customs procedures and for exemption from or reduction in the level of customs inspection and supervision, post-customs clearance inspection and other professional operations relating to export, import, exit, entry and transit activities.

3. The Government shall detail this Article.”.

7. To amend and supplement a number of clauses of Article 18 as follows:

a) To amend and supplement the first paragraph of Clause 2 as follows:

“2. Customs declarants that are goods owners, means of transport owners, e-commerce platform managers or persons providing goods transit or transshipment services shall have the following obligations:”;

b) To amend and supplement Clause 3 as follows:

“3. Customs declarants who are customs procedure agents and other persons authorized by goods and means of transport owners shall perform the obligations prescribed at Points a, b, c, d, e and g, Clause 2 of this Article within the scope of authorization. Customs declarants who are means of transport drivers shall perform the obligations prescribed at Points a, c, d, e and g, Clause 2 of this Article. International post service providers or express delivery service providers shall perform the obligations prescribed at Points a, b, c, d, e and g of Clause 2 of this Article.”.

8. To amend and supplement Article 20 as follows:

“Article 20. Customs procedure agents

1. A customs procedure agent means an enterprise established and operating in accordance with law that, on behalf of goods owners or means of transport owners, carries out customs procedures and other administrative procedures related to exported, imported or transited goods and means of transport on exit, entry or in transit.

2. A customs procedure agent shall have customs procedure agency staff to make customs declarations.

3. The Minister of Finance shall provide regulations on the management and operation of customs procedure agents and customs procedure agency staff.”.

9. To amend and supplement a number of points and clauses of Article 22 as follows:

a) To amend and supplement Point a, Clause 3 as follows:

“a) Places of inspection in land border gates, international railway stations, international airports; international post offices; seaports and inland waterway ports where import, export, exit, entry and transit activities are carried out; and inland clearance depots;”;

b) To amend and supplement Clause 4 as follows:

“4. When conducting planning or construction design related to land border gates, international railway stations, international airports; seaports and inland waterway ports where import, export, exit, entry and transit activities are carried out; inland clearance depots; economic zones, industrial parks, non-tariff zones, free trade zones and other places where import, export, exit, entry and transit activities are carried out by competent agencies, organizations or persons shall arrange places of customs procedure completion and places of storage of imported and exported goods meeting requirements of customs inspection and supervision in accordance with this Law.”;

c) To add Clause 5 after Clause 4 as follows:

“5. The Government shall detail this Article.”.

10. To amend and supplement Article 24 and Article 25 as follows:

“Article 24. Customs dossiers

1. A customs dossier comprises:

a) A customs declaration form or a document in substitution. A customs declaration form shall be valid for carrying out customs procedures for 15 days from the date of registration;

b) Relevant documents.

On a case-by-case basis, a customs declarant shall submit or produce the goods purchase and sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documents related to goods and means of transport as prescribed by relevant laws.

2. Customs declaration forms and documents included in customs dossiers may be documents in the form of data messages or paper documents. Documents in the form of data messages must ensure integrity and comply with the formats prescribed by the law on e-transactions.

3. Customs dossiers shall be submitted or produced to customs offices through the e-customs data processing system or at their head offices.

Customs declarants are not required to submit or produce to customs offices components of customs dossiers issued through the national single-window mechanism by specialized state management agencies or organizations conducting specialized inspections.

4. The Government shall guide the implementation of the national single-window mechanism.

5. The Minister of Finance shall set the customs declaration form, use of customs declarations and documents in substitution of customs declarations, and cases in which relevant documents specified in Clause 1 of this Article must be submitted or produced.

Article 25. Time limit for submission of customs dossiers

1. For exported goods, customs dossiers shall be submitted after the goods have been gathered at the location notified by the customs declarant and no later than 04 hours before the means of transport exits; for exported goods sent by express delivery services, customs dossiers shall be submitted at least 2 hours before the exit of means of transport.

2. For imported goods, customs dossiers must be submitted before goods arrive at border gates or within 30 days after goods arrive at border gates.

3. The time limit for submission of customs dossiers for means of transport is prescribed in Clause 2, Article 69 of this Law.”.

11. To amend and supplement Clause 4, Article 26 as follows:

“4. The list of goods banned from import and export, the list of goods imported and exported under permits or conditions, and the list of goods subject to specialized inspection must ensure uniformity in goods codes with the list of Vietnamese imports and exports.

The Government shall detail this Clause.”.

12. To amend and supplement a number of clauses of Article 29 as follows:

a) To amend and supplement Clause 4 as follows:

“4. A customs declarant may make an additional declaration in the following cases:

a) For goods undergoing customs procedures: Before the customs office notifies the customs inspection;

b) For goods cleared from customs procedures: Within 60 days from the date of customs clearance and before deciding on suspending the movement of goods through the customs supervision area, or before post-customs clearance inspection, inspection or examination of the goods already granted customs clearance, unless additionally declared contents are related to the import or export permit; specialized inspection in terms of quality, health, culture, animal quarantine, plant quarantine and food safety;

c) Where customs declarants make additional declarations after the time limits specified at Points a and b of this Clause or make additional declarations at the request of customs offices, they shall be handled in accordance with the law on tax administration, the law on handling of administrative violations and other relevant laws;

d) Other cases of additional declaration.”;

b) To add Clause 7 after Clause 6 as follows:

“7. The Minister of Finance shall detail this Article.”.

13. To amend and supplement Article 32 as follows:

“Article 32. Examination of customs dossiers

1. When conducting the examination of customs dossiers, customs offices shall examine the accuracy and adequacy of customs declaration contents and their consistency with documents in customs dossiers, and the compliance with policies on goods management and taxes on imported and exported goods and other relevant laws.

2. The examination of customs dossiers shall be conducted through an e-customs data processing system or directly by customs officers.

3. The Minister of Finance shall detail this Article.”.

14. To amend and supplement Point c, Clause 1, Article 33 as follows:

“c) Goods in other special cases as decided by the Minister of Finance.”.

15. To add Clause 3 after Clause 2, Article 52 as follows:

“3. The Minister of Finance shall provide detailed regulations on customs procedures and customs inspection and supervision of goods exported or imported through postal and express delivery services.”.

16. To amend and supplement a number of points and clauses of Article 58 as follows:

a) To amend and supplement Clause 5 as follows:

“5. Port and warehousing enterprises shall arrange ports, warehouses and storing yards which satisfy the customs supervision conditions for storing goods in stock; assume the prime responsibility for, and coordinate in, handling goods in stock under Clause 6 of this Article.”;

b) To amend and supplement Point b, Clause 6 as follows:

“b) For polluting goods, owners and drivers of means of transport or persons authorized by owners of means of transport shall transport such goods out of the Vietnamese territory. In case owners or drivers of means of transport or persons authorized by owners of means of transport are unidentifiable, port and warehousing enterprises shall destroy the goods, customs offices shall assume the prime responsibility for supervising the destruction, and coordinate with related agencies to ensure that the destruction is carried out in accordance with law.”;

c) To add Clause 7 after Clause 6 as follows:

“7. The Minister of Finance shall provide guidance on the handling of goods in stock within customs operation areas.”.

17. To amend and supplement the title of Section 5, Chapter III as follows:

“Section 5

CUSTOMS INSPECTION AND SUPERVISION OF GOODS IN BONDED WAREHOUSES, CONTAINER FREIGHT STATIONS, DUTY-FREE BUSINESS PLACES, AND LOCATIONS FOR GATHERING, INSPECTION AND SUPERVISION OF EXPORTED AND IMPORTED GOODS”.

18. To amend and supplement Articles 61, 62 and 63 as follows:

“Article 61. Goods stored in bonded warehouses, container freight stations (CFSs), and goods sold at duty-free business places

1. The time limit for storing goods in bonded warehouses is 24 months from the date of their consignment.

2. Goods brought into CFSs include imported goods which have not yet been cleared from customs procedures, exported goods which have been cleared from customs procedures or exported goods for which customs declarations have been registered but physical inspection will be conducted at CFSs.

The time limit for storing goods in CFSs is 180 days after they are brought into such CFSs.

3. Goods sold at duty-free business places shall be subject to customs inspection and supervision from the time customs procedures are carried out until they are sold, exported or handled in accordance with law.

Goods sold at duty-free business places must be stored at duty-free shops or warehouses of duty-free goods enterprises that meet customs supervision requirements. The storage period of goods shall not exceed 24 months from the date of completion of customs procedures.

Article 62. Bonded warehouses, CFSs, locations for gathering, inspection and supervision of exported and imported goods, and duty-free business places

1. Bonded warehouses, CFSs, locations for gathering, inspection and supervision of exported and imported goods may be established in areas where any of the following are located:

a) Seaports, international airports, land border gates; international railway stations; inland waterway ports where import, export, exit, entry and transit activities are carried out; and inland clearance depots;

b) Industrial parks, hi-tech parks, non-tariff zones, free trade zones, logistics centers, concentrated digital technology zones, industrial clusters and other zones prescribed by law.

2. Duty-free business places may be located at the following places:

a) Within the isolation area of an international land border gate, an international railway station, a seaport, or an inland waterway port engaged in export, import, exit, entry, and transit activities; and within the isolation area or restricted area of an international airport;

b) Other areas where duty-free business places may be established as prescribed by law.

3. Bonded warehouses, CFSs, locations for gathering, inspection and supervision of exported and imported goods, and duty-free business places must meet customs inspection and supervision requirements.

4. The Government shall detail the following:

a) Customs procedures, customs inspection and supervision, and the establishment and operation of bonded warehouses, CFSs, and locations for gathering, inspection and supervision of exported and imported goods;

b) Services provided in bonded warehouses and CFSs;

c) Customs procedures, customs inspection and supervision, business operations, and standards applicable to duty-free business places.

Article 63. Rights and obligations of enterprises dealing in bonded warehouse or CFS, container freight service providers, goods owners and enterprises trading in duty-free goods

1. Enterprises dealing in bonded warehouses and owners of goods stored in bonded warehouses have the following rights and obligations:

a) Enterprises dealing in bonded warehouses may perform contracts on storing goods in their bonded warehouses and move the goods in their bonded warehouses according to agreements with goods owners.

Enterprises dealing in bonded warehouses shall comply with requests of customs offices for goods inspection;

b) Goods owners may consolidate packings, categorize goods, take goods samples or perform other activities under the supervision of customs officers and may transfer the ownership of such goods. Goods transported from one bonded warehouse to another shall be subject to customs inspection and supervision as prescribed by law.

2. Goods owners, enterprises dealing in CFSs and CF service providers have the following rights and obligations:

a) Goods owners may transfer of the ownership of the goods, pack, re-pack, consolidate, repair and preserve goods;

b) CF service providers may break bulk or load shipments of different owners in the same container, arrange or re-arrange stored goods.

3. Enterprises trading in duty-free goods have the following rights and obligations:

a) Enterprises trading in duty-free goods may transport goods between their duty-free business places. Goods transported from one duty-free business place to another shall be subject to customs inspection and supervision as prescribed by law;

b) Enterprises trading in duty-free goods shall sell duty-free goods to eligible persons and within the allowances prescribed by law.

4. Enterprises dealing in bonded warehouses, enterprises dealing in CFSs and enterprises trading in duty-free goods shall comply with accounting and statistical regimes, be equipped with technical means and equipment to manage goods electronically and connected to customs offices for customs inspection and supervision in accordance with this Law.

5. Enterprises dealing in bonded warehouses, enterprises dealing in CFSs, CF service providers, goods owners, and enterprises trading in duty-free goods shall comply with the law on operation of bonded warehouses, CFSs and duty-free business places.”.

19. To amend and supplement a number of clauses of Article 64 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Goods transported under customs supervision include transited goods, transshipped goods and goods transported from border gate to border gate.”.

b) To add Clause 5 after Clause 4 as follows:

“5. The Government shall detail this Article.”.

20. To amend and supplement Article 65 as follows:

“Article 65. Transportation routes and duration

1. Transported goods under customs supervision must be transported along prescribed routes, through prescribed border gates and within prescribed time limit.

2. Customs declarants shall notify customs offices of the transportation routes of transported goods under customs supervision as prescribed by law.”.

21. To amend and supplement the title of Section 8, Chapter III as follows:

“Section 8

INSPECTION, SUPERVISION, SUSPENSION OF CUSTOMS PROCEDURES FOR IMPORTED, EXPORTED AND TRANSITED GOODS RELATED TO INTELLECTUAL PROPERTY RIGHTS”.

22. To amend and supplement Clauses 2 and 3, Article 73 as follows:

“2. Customs offices may decide to suspend carrying out customs procedures for imported or exported goods when intellectual property rights holders or legally authorized persons make written requests and show evidence of their lawful holding of intellectual property rights and evidence of infringements thereupon and have paid a deposit or produced documents on guarantee by credit institutions as security for payment of damage compensation and expenses as prescribed by law which may arise due to improper requests for suspension of customs procedures.

Customs offices shall proactively suspend customs procedures if, during inspection, supervision and control, they detect clear grounds for suspecting that exported, imported or transited goods are counterfeit intellectual property goods.

3. Provisions on suspension of customs procedures for imported, exported or transited goods showing signs of intellectual property right infringement specified in this Law are not applicable to humanitarian aid goods, personal effects, goods eligible for privileges and immunities, baggage, donations and gifts within the duty-free quota.”.

23. To amend and supplement Article 74 as follows:

“Article 74. Inspection, supervision, suspension of customs procedures for imported, exported and transited goods related to intellectual property rights”.

1. Procedures for requesting customs inspection and supervision of goods related to intellectual property rights:

a) Intellectual property rights holders may directly or through legally authorized persons submit dossiers of requesting customs inspection and supervision of goods related to intellectual property rights to a convenient regional customs office and pay fees and charges in accordance with the law on fees and charges;

b) The time limit for application of customs inspection and supervision measures for goods related to intellectual property rights is 2 years from the date the regional customs office accepts the request; this time limit may be extended for another 2 years but must not exceed the duration of protection of the intellectual property subject matter in accordance with the law on intellectual property;

c) Within 10 working days from the date of receipt of a complete dossier requesting inspection and supervision, the regional customs office shall notify the intellectual property rights holder or the legally authorized person of the acceptance of, request for supplementation of, or refusal of the dossier.

2. Suspension of customs procedures:

a) During the period of application of inspection and supervision measures, if a consignment showing signs of infringement of intellectual property rights is detected, the head of the customs office where customs procedures are carried out shall immediately notify the intellectual property rights holder or the legally authorized person for the latter to submit a written request for suspension of customs procedures;

b) Where an intellectual property rights holder or a legally authorized person requests the suspension of customs procedures for goods showing signs of infringement of intellectual property rights but has not submitted a dossier requesting inspection and supervision, the customs office shall decide to suspend customs procedures if the intellectual property rights holder or the legally authorized person satisfies the conditions prescribed in Clause 2, Article 73 of this Law and the regulations on dossiers requesting inspection and supervision of goods related to intellectual property rights;

c) Within 2 working hours from the time of receipt of a complete dossier requesting suspension, the head of the customs office where customs procedures are carried out shall issue a decision to suspend customs procedures or refuse the request, clearly stating the reasons, and notify the intellectual property rights holder or the legally authorized person thereof. The period and procedures for the suspension of customs procedures shall comply with the law on intellectual property;

d) Where a customs office proactively suspends customs clearance, the head of the customs office where customs procedures are carried out shall issue a decision to suspend customs procedures and notify the customs declarant, intellectual property rights holder or legally authorized person thereof so that they may coordinate in determining the violation and handling it in accordance with the law on intellectual property.

3. The Minister of Finance shall detail this Article.”.

24. To amend and supplement Article 77 as follows:

“Article 77. Post-customs clearance inspection

1. Post-customs clearance inspection means inspection by customs offices of customs dossiers, accounting books and documents and goods-related documents and data; and post-customs clearance physical inspection when necessary and conditions after the goods have been granted customs clearance.

2. Post-customs clearance inspection aims to assess the accuracy and truthfulness of documents and dossiers declared, submitted and produced by customs declarants to customs offices; to assess and improve customs declarants’ compliance with the customs law and other laws related to the import and export management.

3. Post-customs clearance inspection shall be carried out at customs offices or offices of customs declarants.

Offices of customs declarants include their head offices, branches, stores and goods production and preservation establishments as prescribed by relevant laws.

4. Post-customs clearance inspection may be conducted within a maximum period of 05 years from the date of registration of the customs declaration to the date of issuance of the post-customs clearance inspection decision.

5. Post-customs clearance inspection shall be conducted through the application of risk management, compliance management and digital technologies.

6. The Government shall detail this Article.”.

25. To amend and supplement Article 79 and Article 80 as follows:

“Article 79. Competence to decide on post-customs clearance inspection and duration of post-customs clearance inspection

1. Competence to decide on post-customs clearance inspection:

a) The Director of Customs Department and Director of the Post-Customs Clearance Inspection Sub-department shall decide on post-customs clearance inspection nationwide;

b) The heads of regional customs offices may decide on post-customs clearance inspections in localities under their management.

In case of inspection of customs declarants not located in localities under their management, the regional customs offices shall report to the Customs Department for consideration and assignment of other units to conduct inspection.

The inspection and assessment of law observance of customs declarants must comply with annual post-customs clearance inspection plans promulgated by the General Director of the Customs Department.

2. The duration of post-customs clearance inspection shall be determined in the inspection decision but must not exceed 20 days counting from the date of announcement of such decision; in case the scope of inspection is large with complicated contents, such duration may be extended once for no more than 20 days.

3. The Government shall detail this Article.

Article 80. Order and procedures for post-customs clearance inspection

1. Order and procedures for post-customs clearance inspection include:

a) Preparation for post-customs clearance inspection;

b) Conduct of post-customs clearance inspection;

c) Handling of post-customs clearance inspection results.

2. The Government shall detail this Article.”.

26. To amend and supplement the title of Article 81 and Clause 1, Article 73 as follows:

a) To amend and supplement the title as follows:

“Article 81. Tasks and powers of customs officers in post-customs clearance inspection”;

b) To amend and supplement Clause 1 as follows:

“1. The Director General of the Customs Department, the Director of the Post-Customs Clearance Inspection Sub-department and heads of regional customs offices have the following tasks and powers:

a) To issue inspection decisions and form inspection teams;

b) To extend the inspection duration; and amend, suspend or cancel inspection decisions;

c) To issue inspection conclusions; handle inspection results; to decide on handling in accordance with the laws within the ambit of their competence, or propose competent persons to decide on handling in accordance with law;

d) To settle complaints and denunciations in accordance with law.”.

27. To amend and supplement Clause 5, Article 82 as follows:

“5. To request inspection team heads to produce inspection decisions, and customs identity cards.”.

28. To amend and supplement Clause 2, Article 84 as follows:

“2. Customs offices shall, according to their functions and competence, perform tax administration activities in accordance with the law on tax administration.”.

29. To amend and supplement Clause 2, Article 86 as follows:

“2. Customs value of exported goods means actual prices of such goods when they arrive at border gates of exportation, excluding international insurance cost and freight.”.

30. To amend and supplement Article 104 as follows:

“Article 104. Detailed provisions and implementation measures

The Government, the Prime Minister and the Minister of Finance shall detail articles and clauses assigned to them in this Law, prescribe specific measures for organizing and guiding the implementation of this Law, and provide for other matters within their management and executive competence as prescribed by law.”.

31. To replace and remove a number of phrases as follows:

a) To replace the phrase “General Director of Customs” with the phrase “Director General of the Customs Department” in Clause 2, Article 13; Points c and g, Clause 3, Article 22; Clause 1, Article 44; and Clause 3, Article 57;

b) To replace the phrase “General Department of Customs” with the phrase “Customs Department” at Point a, Clause 1, Article 14; Clause 1, Article 84; Clause 3, Article 94; Clauses 1 and 3, Article 97; and Article 98;

c) To replace the phrase “provincial-level or inter-provincial Customs Departments” with the phrase “regional customs offices” at Point b, Clause 1, Article 14, and the phrase “Customs Sub-departments, customs control teams and equivalent units” with the phrase “border-gate customs offices and off-border-gate customs offices” at Point c, Clause 1, Article 14;

d) To replace the phrase “Customs Department” with the phrase “regional customs office” in Clause 2 of Article 22, and the phrase “Customs Sub-department” with the phrase “border-gate customs office or headquarters of off-border-gate customs offices” in Clause 2 and Point b, Clause 3, Article 22;

dd) To replace the phrase “Director of the Customs Sub-department” with the phrase “head of the customs office where customs procedures are carried out” in Clause 4, Article 35;

e) To replace the phrase “Border-Gate Customs Sub-department” with the phrase “border-gate customs office” in Clause 1, Article 46;

g) To replace the phrase “enterprises providing postal services” with the phrase “post service providers” in Clause 2, Article 52 and Clause 4, Article 89;

h) To replace the phrase “heads of Customs Sub-departments” with the phrase “heads of border-gate customs offices and heads of off-border-gate customs offices”; the phrase “heads of control teams under the Customs Department” with the phrase “heads of customs control teams under regional customs offices”; and the phrase “Anti-Smuggling Investigation Department” with the phrase “Anti-Smuggling Investigation Sub-department”; and to remove the phrase “and heads of Marine Customs Control Flotillas” in Clause 1, Article 90;

i) To remove the word “civil” and add the phrase “inland clearance depots;” after the phrase “entry and transit activities;” at Point a, Clause 1, Article 7;

k) To remove the phrase “tax suspension warehouses,” at Point a, Clause 1, Article 7 and Point dd, Clause 3, Article 22.

32. To repeal Clause 2, Article 14 and Articles 47, 75, 76, 101 and 102.

Article 2. To amend and supplement a number of articles of relevant laws

1. To amend and supplement a number of articles of the Law on Intellectual Property No. 50/2005/QH11, amended and supplemented under Law No. 36/2009/QH12, Law No. 42/2019/QH14, Law No. 07/2022/QH15, Law No. 93/2025/QH15 and Law No. 131/2025/QH15, as follows:

a) To amend and supplement Clause 2, Article 199 as follows:

“2. Where necessary, competent state agencies may apply provisional urgent measures, measures to control exported, imported and transited goods related to intellectual property rights, and measures to prevent and secure the administrative sanctioning in accordance with this Law and other relevant laws.”;

b) To amend and supplement Clause 4, Article 200 as follows:

“4. The application of measures to control exported, imported and transited goods related to intellectual property rights shall fall under the competence of custom offices.”;

c) To amend and supplement the title of Chapter XVIII as follows:

“Chapter XVIII

HANDLING OF INFRINGEMENTS OF INTELLECTUAL PROPERTY RIGHTS WITH ADMINISTRATIVE AND CRIMINAL REMEDIES; CONTROL OF EXPORTED, IMPORTED AND TRANSITED GOODS RELATED TO INTELLECTUAL PROPERTY RIGHTS”;

d) To amend and supplement the title of Section 2, Chapter XVIII as follows:

“Section 2

CONTROL OF EXPORTED, IMPORTED AND TRANSITED GOODS RELATED TO INTELLECTUAL PROPERTY RIGHTS”;

dd) To amend and supplement the title of Article 216 as follows:

“Article 216. Measures to control exported, imported and transited goods related to intellectual property rights”;

e) To amend and supplement the introductory sentence of Clause 1, Article 216 as follows:

“1. Measures to control exported, imported and transited goods related to intellectual property rights include:”;

g) To amend and supplement Point b, Clause 2, Article 216 as follows:

“b) Customs offices shall take the initiative in suspending customs procedures in the course of inspection, supervision and control when detecting clear grounds to believe that imported, exported or transited goods are intellectual property counterfeit goods.”;

h) To amend and supplement Clause 4, Article 218 as follow:

“4. In case a customs office takes the initiative in suspending customs procedures, it shall immediately notify the intellectual property rights holder if it has contact information and to the importer, exporter or person providing transit services of the suspension.

Within 10 working days after the notification, if the intellectual property rights holder does not initiate a civil lawsuit and the customs office decides not to accept the case according to procedures for handling of administrative violations, the customs office shall resume carrying out customs procedures for the goods lot in question.”.

2. To amend and supplement a number of articles of the Law on Organization of Criminal Investigation Bodies No. 99/2015/QH13, amended and supplemented under Law No. 02/2021/QH15, as follows:

a) To amend and supplement Clause 2, Article 9 as follows:

“2. The customs offices tasked to conduct a number of investigating activities include the Anti-Smuggling Investigation Sub-department, the Post-Customs Clearance Inspection Sub-department, regional customs offices and border-gate customs offices.”;

b) To replace the phrase “Director of the Anti-Smuggling Investigation Department, Director of the Post-Customs Clearance Inspection Department, Directors of provincial- and inter-provincial-level Customs Departments, and Directors of Border-Gate Customs Sub-departments” with the phrase “Director of the Anti-Smuggling Investigation Sub-department, Director of the Post-Customs Clearance Inspection Sub-department, heads of regional customs offices, and heads of border-gate customs offices” in the introductory sentences of Clauses 1 and 2, Article 33;

c) To replace the phrase “Deputy Director of the Anti-Smuggling Investigation Department, Deputy Director of the Post-Customs Clearance Inspection Department, Deputy Directors of provincial- and inter-provincial-level Customs Departments, and Deputy Directors of Border-Gate Customs Sub-departments” with the phrase “Deputy Director of the Anti-Smuggling Investigation Sub-department, Deputy Director of the Post-Customs Clearance Inspection Sub-department, deputy heads of regional customs offices, and deputy heads of border-gate customs offices” in Clause 3, Article 33;

d) To replace the phrase “Directors and Deputy Directors of the Anti-Smuggling Investigation Department, Post-Customs Clearance Inspection Department; Directors and Deputy Directors of provincial- and inter-provincial-level Customs Departments, and Border-Gate Customs Sub-departments” with the phrase “Director and Deputy Directors of the Anti-Smuggling Investigation Sub-department, Post-Customs Clearance Inspection Sub-department; Heads and Deputy Heads of regional customs offices, and heads and deputy heads of border-gate customs offices” in Clause 4, Article 33.

3. To replace the phrase “Directors and Deputy Directors of Regional Customs Sub-departments; Heads and Deputy Heads of Border-Gate Customs Teams” with the phrase “heads and deputy heads of regional customs offices; heads and deputy heads of border-gate customs offices” at Point b, Clause 2, Article 35 of the Criminal Procedure Code No. 101/2015/QH13, amended and supplemented under Law No. 02/2021/QH15, Law No. 34/2024/QH15, Law No. 59/2024/QH15, Law No. 99/2025/QH15, Law No. 103/2025/QH15, Law No. 105/2025/QH15, Law No. 106/2025/QH15 and Law No. 128/2025/QH15.

4. To replace the phrase “Regional Customs Sub-department” with the phrase “regional customs office” at Point g, Clause 2, Article 11 of the Law on Protection of State Secrets No. 117/2025/QH15.

5. To amend and supplement Point e, Clause 1, Article 123 of the Law on Handling of Administrative Violations No. 15/2012/QH13, amended and supplemented under Law No. 54/2014/QH13, Law No. 18/2017/QH14, Law No. 67/2020/QH14, Law No. 09/2022/QH15, Law No. 11/2022/QH15, Law No. 56/2024/QH15, Law No. 88/2025/QH15, Law No. 116/2025/QH15 and Law No. 120/2025/QH15, as follows:

“e) Heads of border-gate customs offices; heads of off-border-gate customs offices; heads of customs control teams under regional customs offices; heads of anti-smuggling control teams under the Anti-Smuggling Investigation Sub-department;”.

Article 3. Effect

1. This Law takes effect from March 01, 2027.

2. Where other laws contain provisions on customs procedures, customs inspection, supervision and control, or priority regimes for enterprises that differ from those of the Customs Law No. 54/2014/QH13, which had a number of articles amended and supplemented under 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 (hereinafter referred to as the Customs Law No. 54/2014/QH13), and this Law, the provisions of the Customs Law No. 54/2014/QH13 and this Law shall apply, except for the provisions of the Law on Urban Development, the Law on the Capital, and resolutions of the National Assembly providing special and specific mechanisms and policies.

Article 4. Transitional provisions

1. Imported raw materials and supplies for manufacture of exported goods that have been placed in tax suspension warehouses and remain therein after this Law takes effect shall be handled in accordance with Section 5, Chapter III of the Customs Law No. 54/2014/QH13 for 6 months from the effective date of this Law.

2. Where goods are being stored in bonded warehouses, CFSs, duty-free shops or warehouses of duty-free goods enterprises in accordance with Articles 47 and 61 of the Customs Law No. 54/2014/QH13 but procedures for extension of the storage period have not been carried out before the effective date of this Law, the storage period shall comply with this Law and be calculated from the date on which the goods were placed in the bonded warehouse, the date on which the goods were brought into the CFS, or the date of completion of customs procedures for goods brought into the duty-free shop or warehouse of the duty-free goods enterprise.

3. Inspection, supervision or suspension of customs procedures for exported or imported goods related to intellectual property rights that is underway before the effective date of this Law shall continue to be conducted in accordance with the Customs Law No. 54/2014/QH13.

4. The competence, order and procedures for post-customs clearance inspections being conducted under decisions issued before the effective date of this Law shall comply with the Customs Law No. 54/2014/QH13.

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This Law was passed on August 23, 2026, by the XVI^th National Assembly of the Socialist Republic of Vietnam at its 1^st extraordinary session.