Legal expert Tan Thien provides the following response:
On August 23, 2026, the National Assembly of Vietnam adopted Law No. 11/2026/QH16 on amendments to the Law on Customs 2014.
Accordingly, Clause 10 Article 1 of Law No. 11/2026/QH16 amends and supplements Article 24 of the Law on Customs 2014, prescribing that, from March 1, 2027, a customs dossier shall include the following documents:
- A customs dossier includes:
+ A customs declaration or a document replacing the customs declaration. A customs declaration shall remain valid for the completion of customs procedures for 15 days from its registration date;
+ Relevant documents.
Depending on the specific case, the customs declarant shall submit or present a goods sale and purchase contract, commercial invoice, transport document, proof of origin, export or import license, written notice of specialized inspection results or exemption from specialized inspection, and documents relating to the goods or means of transport as prescribed by relevant laws.
- Customs declarations and other documents in customs dossiers may be in the form of data messages or paper documents. A document in the form of a data message must satisfy the integrity and format requirements prescribed by the law on electronic transactions.
- Customs dossiers shall be submitted or presented to the customs authority through the customs electronic data processing system or at the customs authority’s office.
The customs declarant shall not be required to submit or present to the customs authority any component of a customs dossier issued through the national single-window mechanism by a specialized state management authority or an organization conducting specialized inspections.
- The Government of Vietnam shall provide guidelines for implementing the national single-window mechanism.
- The Minister of Finance of Vietnam shall prescribe the form of customs declaration; the use of customs declarations and documents replacing customs declarations; and the cases in which the relevant documents specified in Clause 1 of this Article must be submitted or presented.
See more details in Law No. 11/2026/QH16, effective as of March 1, 2027.
>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE
Above are the summary and notification of new documents for customers of THU VIEN PHAP LUAT. For more information, please send an email to [email protected].
124