New Customs and Specialized Management Regulations to Take Effect from 2026

From 2026, Vietnam will implement several important changes related to customs procedures, import-export taxes, and specialized management. These changes are stipulated in Circular 121/2025/TT-BTC, which amends and supplements several existing regulations on customs procedures and tax management for import and export goods.

The new regulations are expected to increase compliance requirements for import-export companies, export manufacturing enterprises, and FDI companies in Vietnam.

Changes in Customs Procedures and Increased Declaration Responsibilities

One of the notable points in the new regulations is the adjustment of procedures related to customs declarations, particularly in cases involving incorrect quantity declarations, over-delivery, or short delivery.

Under the new rules, companies that need to adjust declared cargo quantities must follow specific procedures and provide additional documentation as required by customs authorities. This aims to improve transparency and increase corporate responsibility in import-export declarations.

Removal of Certain Procedures and Adjustments to Re-export Processes

The new regulations also abolish customs procedures related to changes in usage purpose for re-export in certain cases involving imported materials used for export production or processing.

Previously, companies had to complete procedures to change the purpose of use before re-exporting goods. Under the new regulations, companies can proceed directly with re-export procedures without completing the purpose-of-use change process as before.

This change helps simplify some administrative procedures, but at the same time requires companies to manage documentation and goods more strictly.

Implementation of Electronic Customs Valuation Consultation

Another important new point is the addition of indirect customs valuation consultation through electronic systems.

In addition to direct consultation, companies can now provide explanations and submit documents related to customs valuation through the electronic system if they maintain a good level of customs compliance. This regulation helps reduce in-person working time and promotes the digitalization of customs procedures.

Stricter Management of Re-imported Goods, Destruction Procedures, and Export Processing Enterprises

The new circular also introduces additional regulations related to:

• Management of re-imported goods for repair or recycling
• Procedures for destruction of raw materials, semi-finished goods, finished goods, and machinery/equipment
• Narrowing the scope of Export Processing Enterprises (EPE) eligible for customs procedure exemptions
• Adjustments to on-the-spot import-export procedures
• Clear procedures for conversion between EPE companies and regular enterprises

These changes indicate that regulatory authorities are strengthening control over export manufacturing enterprises and export processing enterprises.

Customs Management Shifts Toward Post-Clearance Audit and Risk Management

A major trend in customs management from 2026 is the shift from border inspections to risk management and post-clearance audits.

This means goods may be cleared faster if companies maintain good compliance levels, but customs authorities will increase post-clearance audits, including checks on documentation, production norms, Bill of Materials (BOM), inventory, and final settlement reports.

Therefore, import-export companies need to pay more attention to:

• Import-export documentation management
• Production norms and BOM management
• Raw material inventory tracking
• Final settlement reports
• Customs document retention

Impact on Import-Export and FDI Enterprises

The new regulations may have several impacts on businesses, such as:

• Increased legal compliance requirements
• Greater responsibility in customs declarations
• Higher risk of post-clearance audits
• Need for stricter internal management
• Requirement to standardize import-export documentation and production norms

In particular, FDI companies, export processing enterprises, and export manufacturing companies will be the most affected by these changes.

Conclusion

It is clear that the trend in customs management in the coming years will no longer focus heavily on border inspections but will shift toward evaluating corporate compliance levels. Companies with good compliance records will benefit from faster customs clearance, while higher-risk companies will face more frequent post-clearance audits. Therefore, the ability to manage import-export documentation, production norms, and internal data systems will become a key factor determining the efficiency of import-export operations.