New Laws & Decrees Effective July 1, 2026 for Vietnam Logistics and Import-Export
July 1, 2026 marks one of the largest single-day legal overhauls Vietnam's import-export (I/E) and logistics community has ever seen. On that one day alone, more than 200 legal documents took effect simultaneously, including roughly 29 laws, 49 decrees, and 72 circulars. This is the result of a sweeping legislative review and revision process carried out throughout 2025–2026, concentrated in the areas of tax administration, customs, product quality, e-commerce, civil aviation, high technology, and chemicals.
For import-export businesses, freight forwarders, customs brokers, transport and warehousing companies, and cross-border e-commerce platforms, understanding these changes isn't just about compliance – it's about avoiding penalties, stuck customs declarations, or clearance delays right from day one.
1. Decree 169/2026/ND-CP – Administrative Penalties in the Customs Sector
This is the top-priority document for any Vietnamese import-export business. Decree 169/2026/ND-CP was issued on May 15, 2026, and officially takes effect on July 1, 2026, fully replacing Decree 128/2020/ND-CP along with Article 2 of Decree 102/2021/ND-CP – two documents that had governed customs penalties for more than five years.
The decree consists of 4 chapters and 40 articles, setting out penalty levels for violations such as: incorrect declaration of HS code, value, or origin; late submission of documents or tax payment; violations of customs supervision; transit and transshipment violations; and electronic customs procedure violations.
Key Changes in Decree 169/2026/ND-CP
- For the first time, administrative penalties on electronic platforms are codified into law (Article 37) – an important legal stepping stone toward automated customs inspection and remote monitoring based on electronic declaration data, rather than relying solely on traditional physical inspection.
- Clarifies the definition of "exhibits" of a violation, explicitly excluding goods that were correctly declared according to regulations – helping to avoid wrongful confiscation or handling of shipments that were correctly declared but caught up in a violation elsewhere in the process.
- Removes several outdated violation categories that no longer reflect reality – for example, incorrect declaration of quantity/value that does not affect the amount of tax payable – reducing the administrative penalty burden for technical errors that don't cause revenue loss.
- Adds provisions for handling incorrect code/tax rate declarations in cases where a business had previously received written guidance from the customs authority – a favorable point for businesses that acted in good faith based on official guidance.
- Adds enforcement authority for the People's Public Security force in cases where an investigation has concluded but does not rise to the level of criminal prosecution.
What Should Businesses Do?
Import and export businesses should immediately review their HS codes, taxable value, goods origin, Certificates of Origin (C/O), product labels, import/export type, and applicable commodity policy. The mindset of "we've always declared it this way, it's fine" can now lead to penalties under the new framework – particularly for goods with a history of HS code or valuation disputes.
See Decree 169/2026/ND-CP file
2. Tax Administration Law 2025 (Law No. 108/2025/QH15)
The Tax Administration Law 2025 was passed by the National Assembly on December 10, 2025, at the 10th Session of the 15th Legislature, and officially takes effect on July 1, 2026, replacing the 2019 Tax Administration Law. Article 13 (on tax declaration by households/individuals doing business on e-commerce platforms) and Article 26 (on e-invoices) took effect earlier, on January 1, 2026. The new law has 9 chapters and 53 articles.
Key Changes Relevant to Import-Export Businesses
- Taxpayers are classified by sector, scale, and compliance level to apply a risk-based management mechanism – businesses with a strong compliance history will see fewer inspections, while higher-risk businesses will face tighter monitoring.
- The statute of limitations for supplementary tax declarations is shortened from 10 years to 5 years.
- Personal/household business tax codes are unified with the national personal identification number, aligning with the national population database.
- Strengthened tax management for the digital economy and international tax matters, including the global minimum tax mechanism, Advance Pricing Agreements (APA), and Mutual Agreement Procedures (MAP).
- Expanded scope for tax agent services, making it easier for businesses to outsource professional tax compliance.
- Tax debts arising before July 1, 2026 will still be handled under the old law; tax debts outstanding as of June 30, 2026 will be handled under the new law.
Practical Impact
Errors related to HS codes, valuation, origin, and tax exemption/reduction/refund policies that result in underpaid tax will be scrutinized more closely through data systems and risk management mechanisms. Businesses must keep complete records – not only to clear customs, but to be prepared for post-clearance audits and inspections that can occur at any time within a 5-year window.
See the file on the 2025 Tax Administration Law
3. Synchronization of Customs Authority Codes Starting July 1, 2026
Under Notice 17920/TB-CHQ and Official Letter 18074/CHQ-GSQL from the General Department of Customs, starting July 1, 2026, all newly filed customs declarations must use the new customs authority codes. Old codes will no longer be accepted by the system for declarations filed after this date.
Immediate Action Items
Businesses, forwarders, and customs brokers need to:
- Immediately update customs declaration software (VNACCS/VCIS or third-party software) with the new authority codes.
- Review declaration templates and the customs sub-department/checkpoint codes currently in use.
- Review tax payment, refund, guarantee, and deposit account information to avoid discrepancies during the system transition.
This is a technical change, but the practical consequences of overlooking it are serious: declarations could be stuck, rejected, or held up right at the intake stage, directly affecting customs clearance times.
See Official Letter 18074/CHQ-GSQL file
4. Circular 31/2026/TT-BCT – Traceability for Goods Under the Ministry of Industry and Trade
Circular 31/2026/TT-BCT was issued on June 11, 2026, and takes effect July 1, 2026, regulating traceability requirements for products and goods under the management scope of the Ministry of Industry and Trade (MOIT).
How It Works
- Mandatory for high-risk goods categories under MOIT's management; other goods categories may participate voluntarily.
- Operates through a centralized traceability system at verigoods.vn – the system had already verified over 1 million product codes as of the end of May 2026, showing the rollout had been well prepared in advance.
- Businesses that participate voluntarily are awarded a "green check" badge on the product, packaging, or e-commerce storefront.
Two-Phase Roadmap
What Businesses Need to Prepare
Businesses importing goods under MOIT's management scope need to prepare complete data: manufacturer information, origin, batch information, product specifications, supporting documents, and product identification codes. This is a clear signal of a broader shift: goods no longer just need to "make it to port" – they must now be traceable throughout their lifecycle once they enter the market.
See Circular 31/2026/TT-BCT file
5. Decree 37/2026/ND-CP – Product Quality, Electronic Labels, and Traceability
This decree replaces Decree 132/2008/ND-CP, Decree 43/2017/ND-CP, and Decree 111/2021/ND-CP.
So why is the July 1, 2026 date mentioned so often in connection with Decree 37? Under Article 5 of the decree (Procedures and dossier requirements for determining the risk level of products and goods), there is an important transitional provision:
- From January 23, 2026 to June 30, 2026: product and goods classification will temporarily continue under the old classification system (Group 1, Group 2) per Decree 132/2008/ND-CP and its related amending documents.
- From July 1, 2026: the old classification system (Group 1/Group 2), along with Decrees 132/2008, 74/2018, and 13/2022/ND-CP, will officially expire. Product and goods quality management will fully transition to a risk-based classification mechanism (low – medium – high risk), with a list of medium- and high-risk goods and corresponding HS codes to be issued by the relevant sector-management ministries.
Key Content of Decree 37/2026/ND-CP
- Permits the use of electronic labels alongside traditional paper labels (not a full replacement for mandatory physical labels), moving toward a "digital passport" for products.
- Regulates barcodes, QR codes, RFID, and NFC technologies used for traceability; encourages the application of blockchain, IoT, and AI in quality management.
- E-commerce platforms and online sellers must fully disclose product label information and electronic label data (with certain exceptions), ensuring goods delivered to consumers carry compliant labeling.
- Quality inspection of imported goods is now conducted based on risk level (low/medium/high) rather than applied uniformly as before.
What Businesses Need to Prepare
Imported goods subject to quality inspection need to have: accurate HS codes, applicable technical standards/regulations, conformity declaration or certification/test report documentation, product labels, catalogs, and technical documentation. Businesses should closely monitor the list of medium- and high-risk goods with corresponding HS codes issued by their relevant sector-management ministry, as this list will directly determine the level of quality inspection applied to each shipment from July 1, 2026 onward.
6. Decree 209/2026/ND-CP and Circular 41/2026/TT-BXD on Construction Materials
According to policy roundups of regulations effective July 1, 2026: Decree 209/2026/ND-CP governs the management of construction materials, replacing Decree 09/2021/ND-CP; Circular 41/2026/TT-BXD regulates quality management of construction materials in production, import, export, circulation, and use, including quality inspection of imported goods in risk categories.
Practical Impact
Businesses importing steel, glass, bricks, cement, finishing materials, and other construction products should review the relevant quality-management lists, conformity certification requirements, state quality inspection procedures, HS codes, and technical documentation. Forwarders specializing in construction-materials shipments should also update their processes early to avoid advising clients incompletely on procedures.
See Decree 209/2026/ND-CP file
See Circular 41/2026/TT-BXD file
7. Vietnam Civil Aviation Law 2025 and Its Implementing Decrees
The (Amended) Vietnam Civil Aviation Law, Law No. 130/2025/QH15, was passed by the National Assembly on December 10, 2025, comprising 11 chapters and 107 articles, and officially takes effect July 1, 2026.
Alongside the law, a series of implementing decrees were issued in rapid succession during June 2026, all taking effect July 1, 2026:
- Decree 208/2026/ND-CP (issued June 15, 2026) – governs air transport: business conditions for commercial/specialized air transport, aircraft leasing/purchase, slot coordination, and passenger rights in the event of flight delays/cancellations. This decree repeals Decrees 30/2013, 97/2020, 15/2024, 89/2025/ND-CP, and Chapter XXII of Decree 14/2026/ND-CP.
- Decree 215/2026/ND-CP (June 18, 2026) – aviation security.
- Decree 221/2026/ND-CP (June 22, 2026) – the Civil Aviation Authority of Vietnam and aviation safety management.
- Decree 223/2026/ND-CP (June 23, 2026) – aircraft and aircraft operations, replacing Decree 68/2015/ND-CP and Decree 246/2025/ND-CP.
Who Is Affected?
Air cargo operators, general sales agents (GSA), air freight forwarders, air cargo terminal operators, and import-export businesses relying on air freight should track these changes closely. Ordinary import-export businesses may not be directly affected by every provision, but changes on the airline, agency, slot coordination, and transport-condition side can indirectly affect freight rates, flight schedules, booking processes, and cargo handling times.
See Decree 208/2026/ND-CP file
8. E-commerce Law 2025
The E-commerce Law 2025 was passed by the National Assembly on December 10, 2025, with a very high approval rate (444/446 votes), comprising 7 chapters and 41 articles, and officially takes effect July 1, 2026. This marks the first time Vietnam has had a standalone law dedicated to e-commerce – previously the sector was governed only at the decree level (Decree 52/2013/ND-CP and Decree 85/2021/ND-CP).
Notable New Provisions
- Classifies e-commerce platforms into 4 types: direct-sale e-commerce, intermediary e-commerce, social media platforms with e-commerce activity, and integrated e-commerce platforms – each type carries distinct legal obligations.
- Mandatory seller identity verification through VNeID; transactions can only be conducted through the seller's own payment account.
- Sellers must fully disclose product quality and labeling information; for conditional business lines, sellers must provide supporting documentation before opening a storefront on the platform.
- Strictly prohibits trading in or facilitating counterfeit goods, smuggled goods, IP-infringing goods, and goods of unknown origin in the digital environment.
- Foreign e-commerce platforms operating in Vietnam must have an authorized representative or a legal entity in Vietnam.
- The law devotes an entire chapter to e-commerce with foreign elements (cross-border e-commerce).
Practical Impact
Businesses engaged in cross-border sales, e-commerce-model imports, fulfillment services, e-commerce warehousing, and last-mile/cross-border delivery need to immediately review their seller verification processes and product information disclosure procedures, and prepare for inspections and audits driven by digital data rather than manual checks as before. E-commerce logistics is no longer just about "containers and ocean bills of lading" – it is becoming its own distinct branch of logistics, and legal oversight of it will only get stricter.
9. High Technology Law 2025 (Law No. 133/2025/QH15)
The High Technology Law 2025 was passed on December 10, 2025, and takes effect alongside the Digital Transformation Law 2025 on July 1, 2026. This is the first time Vietnam's legal system has codified the concepts of "strategic technology," "core technology," and "strategic technology enterprise."
Notable Incentive Policies
- High-tech enterprises are divided into 2 incentive tiers. Tier 1 (with genuine R&D investment of at least 1% of net revenue) receives a 4-year corporate income tax exemption, a 50% reduction for the following 9 years, and a preferential 10% tax rate for the subsequent 15 years.
- Abolishes the high-tech enterprise certificate, shifting to a self-assessment mechanism based on defined criteria – reducing administrative procedures while placing greater legal responsibility on businesses to self-declare accurately.
- On import tax: goods imported to support scientific and technological development, innovation, and digital technology industries are exempt from import duty under Law No. 90/2025/QH15 (amending the Export and Import Duty Law) – a provision that had already been in effect since July 1, 2025 via Decree 182/2025/ND-CP, and is now further reinforced by the new legal framework of the High Technology Law 2025 starting July 1, 2026.
Who Benefits?
Businesses importing components, machinery, and materials for high-tech, semiconductor, electronics, and R&D purposes should review their eligibility for these incentives now. This is not a blanket policy applicable to every business, but for those that qualify, the impact on import costs and corporate income tax can be substantial.
See Law No. 133/2025/QH15 file
10. Chemical Regulations Group – Watch the Transition Timelines
Chemical Law No. 69/2025/QH15 has comprehensively revised the management of chemicals across their entire lifecycle: production, trading, import/export, transport, storage, use, and waste disposal. The implementing decrees and circulars for this law carry various effective dates, and some provisions specifically related to chemical storage services have been noted as taking effect July 1, 2026.
Chemical companies, chemical warehouse operators, and hazardous-cargo logistics providers should therefore proactively review the relevant implementing decrees rather than waiting for a customs official letter before taking action.
Two operational documents worth reading alongside the above, even though they are not legal instruments taking effect July 1:
- Official Letter 18114/CHQ-GSQL – on customs procedures for imported/exported chemicals.
- Official Letter 17552/CHQ-GSQL – on inspection of origin and labeling.
These two letters clearly signal the actual direction of customs enforcement, which is tightening around goods origin, labeling, chemicals, illegal transshipment, and origin-verification documentation.
11. Other Notable Regulations
Beyond the core documents above, several other regulations also take effect July 1, 2026, with indirect relevance to logistics and transport operations. Businesses should proactively look these up:
- Circular 20/2026/TT-BXD – governs the management of inland waterway ports, inland waterway wharves, and anchorage areas; standardizes the operation and management of inland waterway infrastructure, affecting inland waterway transport, port operations, and domestic logistics businesses.
- Decree 241/2026/ND-CP – on the management and operation of road traffic infrastructure: decentralizes national highway management to localities, adjusts regulations on rest stops, and notably allows pickup trucks with a payload under 3.5 tons to operate under the same regulations applicable to passenger cars in certain cases – a provision confirmed by media reports as already being applied in practice from July 1, 2026, directly benefiting logistics businesses that use pickup trucks for delivery and cargo handling.
This compilation is for reference only, comparing information from various publicly available legal sources up to July 1, 2026.
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