From August 14, 2026, Decision No. 31/2026/QĐ-TTg will officially take effect, replacing Decision No. 23/2019/QĐ-TTg. The new Decision promulgates the List of imported goods required to undergo customs procedures at the customs checkpoint of import and specifies certain cases in which customs procedures may be carried out at locations other than the customs checkpoint.
For businesses planning to import goods in the near future, instead of waiting until the cargo arrives to handle the necessary procedures, it is advisable to conduct a review process right from the import planning stage.
Step 1: Prepare a List of Planned Import Shipments
First, businesses should review shipments that are:
- Under negotiation or contract signing.
- Already ordered but not yet shipped.
- Currently en route to Vietnam.
- Expected to arrive after August 14, 2026.
Preparing a list will help businesses identify shipments that may be affected by the new regulations.
In particular, businesses should pay attention to the date of customs declaration registration, as the Decision provides transitional provisions for certain goods whose customs declarations were registered before the effective date.
Step 2: Check the HS Code
After preparing the shipment list, businesses need to determine the HS code for each item.
The List issued together with Decision No. 31 is developed based on Vietnam's List of Imports and Exports. The Decision also provides principles for applying HS codes at the 4-digit, 6-digit, and 8-digit levels.
Therefore, businesses should check:
Product Name → Product Description → HS Code → HS Code Listed in the Decision.
Businesses should not rely solely on the commercial name of a product to determine whether it falls within the scope of the regulations.
Step 3: Compare with the List
After determining the HS code, businesses need to compare it with the List of goods required to undergo customs procedures at the customs checkpoint of import.
If the goods fall within the List, the next step should be reviewed rather than automatically assuming that customs procedures must always be carried out at the customs checkpoint.
One notable case is when a shipment contains multiple types of goods, including goods listed in the List and goods not listed, but all covered under the same bill of lading. In such cases, customs procedures must be carried out at the customs authority at the customs checkpoint of import, in accordance with regulations.
This is particularly important for businesses handling consolidated shipments or shipments containing multiple types of goods under the same bill of lading.
Step 4: Check the Import Type and Purpose
If the goods fall within the List, businesses should further determine whether the shipment qualifies for customs procedures to be carried out outside the customs checkpoint of import.
Some regulated cases include:
- Machinery, equipment, and materials for the construction of factories or projects.
- Goods imported for processing.
- Goods imported for domestic production and consumption.
- Goods imported for export production.
- Goods brought into non-tariff zones.
- Goods brought into bonded warehouses.
Therefore, even within the same product category, different import purposes and import regimes may result in different customs clearance arrangements.
Step 5: Determine the Customs Checkpoint of Import
Businesses should then determine the customs checkpoint of import based on the mode of transportation.
According to the Decision:
- Sea and air transport: Determined based on the seaport or airport where the goods are unloaded, or the location stated on the bill of lading, as prescribed.
- Rail transport: The international border railway station.
- Road and inland waterway transport: The international border gate or main border gate through which the goods enter Vietnam.
- Where the destination port stated on the bill of lading or transport contract is Phuoc Long ICD – Ho Chi Minh City, specific provisions under the Decision shall apply.
Correctly identifying the customs checkpoint of import helps businesses proactively arrange customs clearance and cargo delivery plans.
Step 6: Review Documents Before Shipment Departure
Businesses should provide the relevant information and documents to their customs declaration service provider in advance for review, especially:
- Commercial Invoice.
- Packing List.
- Bill of Lading/Air Waybill.
- HS Code.
- Product name and description.
- Import type.
- Expected customs checkpoint of import.
The goal is to identify any inconsistencies as early as possible before the goods arrive in Vietnam.
Step 7: Review the Logistics Plan
After determining the customs clearance arrangement, businesses should review the entire logistics process:
Port of Arrival → Customs Checkpoint of Import → Customs Clearance Location → Receiving Warehouse → Post-Clearance Transportation.
This is particularly important for shipments scheduled close to August 14, 2026.
An Important Note on Transitional Provisions
The Decision provides that for goods included in the List under Decision No. 23/2019/QĐ-TTg but not included in the new List, if the customs declaration was registered before Decision No. 31/2026/QĐ-TTg took effect, customs procedures may continue to be completed at the customs authority at the customs checkpoint in accordance with the applicable regulations.
Therefore, businesses with shipments currently undergoing customs procedures should carefully check the actual customs declaration registration status rather than relying solely on the cargo arrival date.
Songwin Supports Businesses in Reviewing Their Shipments
Songwin can support businesses in conducting a pre-arrival review process:
Cargo Information → HS Code → List → Import Type → Exceptions → Customs Checkpoint of Import → Customs Clearance Plan.
In addition to customs declaration services, Songwin also provides international freight, domestic transportation, and shipment monitoring services.
Conclusion
Decision No. 31/2026/QĐ-TTg is not only a matter for the customs declaration department. For import businesses, these regulations may affect procurement planning, transportation, documentation, customs clearance, and cargo delivery.
Therefore, businesses should start reviewing shipments expected to undergo customs procedures from August 14, 2026 as soon as possible.
Contact Songwin International Logistics today for expert consultation and the most efficient transportation solutions!
SONGWIN INTERNATIONAL LOGISTICS VIETNAM CO., LTD.
📍 Address: 344 Nguyen Trong Tuyen Street, Tan Son Hoa Ward, Ho Chi Minh City, Vietnam
📞 24/7 Hotline: 083.681.3969 - 0373.262.105
📧 Email: Sales2@songwinlog.com
Songwin Logistics – Trust Builds Our Brand, Professionalism Drives Our Success.
