On 23 August 2026, Vietnam’s 16th National Assembly passed the Law amending and supplementing a number of articles of the Customs Law (Law No. 11/2026/QH16). It is the first major revision in 12 years of implementing the Customs Law 2014, placing data at the centre of the entire management process. The law takes effect on 1 March 2027 — leaving businesses less than four months to prepare.

MỤC LỤC

When does Law 11/2026/QH16 take effect?

The law was passed on 23 August 2026 at the first extraordinary session of the 16th National Assembly, promulgated on 10 September 2026 and takes effect on 1 March 2027. Vietnam Customs is currently consulting businesses on draft implementing decrees and circulars so they can be issued in time.

Until 1 March 2027, businesses continue to follow the Customs Law 2014, Decree 08/2015 (amended by Decree 167/2025) and Circular 38/2015 (amended by Circular 121/2025).

5 notable changes

1. Data-driven management, Big Data and AI

The law provides a legal basis for customs to use digital technology, big data and artificial intelligence in risk management and compliance management. Data generated during procedures is recognised as an important source for assessing businesses.

2. Legal validity of electronic documents

The law clearly establishes the legal validity of documents in the form of data messages. The aim is that businesses do not have to resubmit information already provided, continuing the direction of Circular 121/2025.

3. Priority for highly compliant businesses

The compliance management mechanism is defined more clearly: businesses with a strong compliance record receive priority treatment. However, a transaction showing unusual signs may still be inspected, and the role of post-clearance audits is strengthened. Records and documents must be kept in full to provide explanations when required.

4. Specific rules for goods traded via e-commerce

For the first time, the law contains specific provisions on customs inspection and supervision of goods imported and exported through e-commerce platforms. Platform operators, bonded warehouse operators, carriers and their agents are responsible for providing information on the goods.

5. Changes for warehouses

Wider range of locations where bonded warehouses, CFS (container freight stations) and inspection points may be established: industrial parks, high-tech parks, non-tariff zones, free trade zones, logistics centres and more.
Abolition of bonded warehouses for production materials (kho bảo thuế) from 1 March 2027.
New responsibilities for warehouse, yard and port operators to destroy abandoned goods that pollute the environment.
Fewer reporting requirements and greater use of IT in warehouse management.

Who is most affected?

Business type	Main impact
Businesses using bonded warehouses for production materials	Must change how imported materials are managed before 1 March 2027
Frequent importers and exporters	Data-based compliance assessment; stricter post-clearance audits
Cross-border e-commerce sellers	Specific supervision rules and information obligations
Cargo owners using bonded warehouses	More choice of warehouse locations; goods data must be transparent

What to do before 1 March 2027

Digitise and systematically archive all customs and tax records
Self-review HS codes, values and origin on recent declarations and file corrections proactively if needed
If using a bonded warehouse for production materials: plan the transition (bonded warehouse, production-for-export regime, etc.) with a customs adviser
Follow draft decrees and circulars and submit comments via VCCI or industry associations
Train staff on compliance management and post-clearance audits

Frequently asked questions

Does the amended law replace the Customs Law 2014? No. It amends and supplements certain articles; the Customs Law 2014 remains the core law.

What happens to goods in bonded warehouses for production materials after 1 March 2027? Transitional provisions will be set out in implementing documents. Businesses should prepare now and update their plans once the decree is issued.

Does Circular 121/2025 still apply? Yes, until it is replaced by implementing documents for the new law.

NASA Logistics is ready for the new Customs Law

NASA Logistics provides multi-industry customs brokerage and operates a 5,000 m² bonded warehouse in Phuoc An, Dong Nai. We help businesses review their records, standardise data and choose the right warehouse model before the law takes effect.
References Chemical Warehouse and Chemical Declaration