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New Customs Law and draft implementing regulations

21 September, 2026

On 23 August 2026, the National Assembly passed Law 11, which amends the existing Law on Customs 54. The new law will take effect on 1 March 2027.

To implement Law 11, the authorities have released the following draft guidance documents for public consultation:

  • A draft Decree replacing Decree 08 and Decree 167; and
  • A draft Circular replacing Circular 38, as amended by Circulars 39 and 121

For further details Download its full version here

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Get in touch

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

Email

Pham Van Vinh

Director, Customs and International Trade Services, PwC Vietnam

Tel: +84 28 3823 0796

Email

Nguyen Thi Thu Ha

Director, Customs and International Trade Services, PwC Vietnam

Tel: +84 28 3823 0796

Email

Nguyen Thi Giang

Manager, Customs and International Trade Services, PwC Vietnam

Tel: +84 24 3946 2246

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