Member of the Party Central Committee, Deputy Prime Minister Nguyen Van Thang signed Decision No. 31/2026/QD-TTg dated June 29, 2026 of the Prime Minister promulgating the list of imported goods subject to customs procedures at import border gates.
Imported goods that must carry out customs procedures at the import border gate are goods brought from abroad into Vietnamese territory according to Clause 2, Article 28 of the Commercial Law.
This decision stipulates the list of 12 types of imported goods that must carry out customs procedures at the import border gate, including: Cigarettes, cigars and other products from tobacco plants used for smoking, inhaling, chewing, smelling, and chewing; alcohol; beer produced from malt; passenger cars with fewer than 16 seats; aircraft, yachts; gasoline of all kinds; air conditioners, with a capacity of 90,000 BTU or less; decks of cards; votive paper; explosive precursors, industrial explosives according to the list prescribed by the Ministry of Industry and Trade; imported goods belonging to the list of goods affecting national defense and security issued by the Government; goods imported from countries and territories with warnings about the risk of epidemics according to the notice of the Ministry of Agriculture and Environment.
In case imported goods have many types (belonging to the list and not belonging to the list), and have a common bill of lading, customs procedures must be carried out at the import border gate customs.
For imported goods on the list, customs declarants are allowed to choose to carry out customs procedures at the import border gate or at customs procedure locations outside the import border gate in the following cases:
- Equipment, machinery, and materials imported for the construction of factories and works are subject to customs procedures at the Customs Department where the factory or work is located or the warehouse of the factory or work is located.
- Imported goods serving processing, domestic consumption production, export production and processing are subject to customs procedures at the Customs Department where the head office or head office of the Branch or production facility is located; Customs manages processed and manufactured goods under the Regional Customs Sub-Department where the production facility or import border gate is located.
- Goods brought from abroad into non-tariff zones and bonded warehouses are subject to customs procedures at Customs managing non-tariff zones and bonded warehouses.
- Imported goods sold at duty-free stores are subject to customs procedures at the Customs Department managing the duty-free store according to the provisions of Clause 1, Article 47 of the Customs Law.
- Imported goods serving emergency relief requests as prescribed in Clause 1, Article 50 of the Customs Law are allowed to carry out customs procedures at the Customs Department where natural disasters, epidemics occur or there is an emergency relief request.
- Specialized goods imported for national defense and security as prescribed in Clause 2, Article 50 of the Customs Law are allowed to carry out customs procedures at the Customs Department at the request of the customs declarant.
- All types of gasoline imported from abroad or from bonded warehouses imported into the country are subject to customs procedures at the Customs where traders have gasoline and oil warehouses that meet the conditions for customs inspection and supervision.
- Goods carried out import procedures at ICD My Dinh shallow port, Long Bien shallow port, Hanoi city are carried out according to the regulations of the Prime Minister.
