Vietnam Issues Decision No. 31: Customs Clearance at Port of Entry Mandatory for 12 Categories of Imports from August 14

Vietnamese Deputy Prime Minister Nguyen Van Thang has signed Decision No. 31/2026/QĐ-TTg, introducing a new list of imported goods that must complete customs procedures at the port of entry. The regulation will take effect on August 14, 2026, replacing Decision No. 23/2019/QĐ-TTg issued on June 27, 2019.

I. Twelve Categories Subject to Mandatory Port-of-Entry Customs Clearance

According to the official documents published by the Vietnam Government Portal (baochinhphu.vn) and LuatVietnam, the following imported goods must complete customs declaration and inspection at the first port of entry and are not eligible for inland customs clearance at the importer's registered location:

• Tobacco products (cigarettes, cigars and other tobacco products)
• Alcoholic beverages and spirits
• Malt beer
• Passenger vehicles with fewer than 16 seats
• Aircraft and yachts
• Petroleum products
• Air conditioners with a cooling capacity of 90,000 BTU or less
• Playing cards
• Joss paper (ceremonial paper offerings)
• Explosive precursors and industrial explosives (as specified by the Ministry of Industry and Trade)
• Goods affecting national defense and security (subject to government regulations)
• Imports originating from countries or regions affected by animal or plant disease outbreaks (as announced by the Ministry of Agriculture and Environment)

II. Mixed Cargo Under the Same Bill of Lading

According to Vietnam Lawyers Magazine, where a single bill of lading contains both listed and non-listed goods, the entire shipment must be cleared at the port of entry. Separate customs declarations for different items under the same bill of lading will not be permitted.

III. Exemptions

The following categories remain eligible for customs clearance at locations other than the port of entry:

• Machinery, equipment and materials imported for construction projects
• Raw materials imported for processing, domestic manufacturing, export production and bonded-zone manufacturing
• Goods entering bonded warehouses or non-tariff zones
• Imported goods supplied to duty-free shops
• Emergency relief supplies
• Goods dedicated to national defense and security
• Less-than-container-load (LCL) cargo, postal mail and express courier shipments

IV. Impact on Customs Clearance

According to reports from EBRUN and several cross-border e-commerce industry media outlets, the new regulation is expected to extend customs clearance by 2–5 working days for affected shipments, while increasing port storage charges and on-site customs declaration costs.

The regulation also includes transitional arrangements. Goods covered by the previous regulation but removed from the new list may continue to be processed under the former rules if customs declarations are completed before August 14, 2026.

Industry Perspective

The new policy centralizes customs clearance for high-duty consumer goods, excise-tax products, and high-risk security and quarantine items at the first port of entry, further strengthening origin verification and import compliance.

Chinese exporters shipping to Vietnam—particularly those dealing in high-volume cross-border e-commerce products such as household air conditioners—should prepare for longer customs processing times and higher logistics costs. Companies are advised to complete pending customs declarations before the policy takes effect and allocate additional time and budget for port clearance after August 14.