NEW REGULATIONS EFFECTIVE FROM JULY 1, 2026: WHAT SHOULD IMPORT-EXPORT AND LOGISTICS BUSINESSES NOTE?

July 1, 2026 Marks a Significant Regulatory Update

Beginning on July 1, 2026, multiple Laws, Decrees, and Circulars are implemented simultaneously, introducing important changes across customs procedures, tax administration, traceability, goods quality management, air cargo operations, cross-border e-commerce, and transportation infrastructure.

These regulatory updates affect not only government authorities but also import-export enterprises, logistics providers, freight forwarders, customs brokers, warehouse operators, and businesses participating in international supply chains.

Keeping up with these changes is essential to reduce compliance risks, avoid unnecessary operational costs, and improve supply chain efficiency.

1. Customs and Tax Management Updates

Stricter Enforcement of Customs Regulations

One of the most significant changes is the implementation of Decree No. 169/2026/ND-CP, replacing previous regulations on administrative penalties in the customs sector.

Authorities will strengthen enforcement against violations involving:

• Incorrect HS code classification
• Incorrect customs valuation
• Inaccurate declaration of origin (Certificate of Origin – C/O)
• Late submission of customs documents
• Violations related to electronic customs declarations

Businesses with frequent import-export activities should establish internal verification procedures before customs declarations are submitted, especially for products with higher classification or valuation risks.

Higher Documentation Requirements Under the New Tax Management Law

The 2025 Tax Management Law, effective from July 1, 2026, introduces stricter requirements for record management and supporting documentation.

Businesses should ensure complete and well-organized records relating to:

• HS Code classification
• Customs valuation
• Certificates of Origin (C/O)
• Tax exemption and reduction documents
• Tax refund documentation
• Processing trade records
• Manufacturing-for-export documentation

Well-maintained documentation will help businesses respond efficiently during customs audits and post-clearance inspections.

Nationwide Customs Authority Code Synchronization

From July 1, 2026, Vietnam Customs officially introduces a new Customs Authority Code system nationwide.

Businesses are advised to:

• Update customs declaration software
• Synchronize new customs office codes
• Update border gate information
• Revise internal templates and operating procedures

Failure to use the updated codes may result in rejected customs declarations or additional amendment procedures that could delay cargo clearance.

2. Goods Quality Management and Traceability

New Traceability Requirements

Circular No. 31/2026/TT-BCT introduces new requirements regarding product traceability.

Businesses should begin preparing:

• Manufacturer information
• Product identification data
• Batch numbers
• Technical specifications
• Supporting documentation

Building standardized traceability data now will help businesses comply with future digital traceability requirements while improving product transparency and risk management.

Electronic Labels and Product Quality Control

Decree No. 37/2026/ND-CP introduces additional regulations concerning:

• Electronic labeling
• Barcode management
• Product traceability
• Risk-based quality inspections for imported goods

Importers should prepare technical documents, conformity certificates, product labels, and compliance records before cargo arrives at the port to reduce customs clearance time and avoid unnecessary storage costs.

3. Changes Affecting Specialized Logistics Businesses

Air Cargo Operations

New regulations governing civil aviation and air transportation directly impact:

• Air Cargo operators
• Freight Forwarders
• General Sales Agents (GSAs)
• Airport cargo terminals
• Aviation logistics service providers

Businesses should closely monitor updates relating to:

• Flight schedules
• Cargo handling procedures
• Aviation security requirements
• Booking conditions
• Operational compliance

Cross-border E-commerce Logistics

The 2025 E-commerce Law strengthens legal requirements for cross-border e-commerce logistics.

Companies providing:

• Fulfillment services
• Cross-border logistics
• Last-mile delivery
• E-commerce warehousing

should review their management of:

• Customer data
• Seller information
• Shipping documentation
• Customs declaration workflows

Improved data transparency will become increasingly important under the new legal framework.

Imported Construction Materials

Businesses importing construction materials such as:

• Steel
• Cement
• Glass
• Finishing materials

should review updated requirements relating to:

• Product quality management
• Conformity certification
• Technical documentation
• HS Code classification

Preparing complete documentation before customs declaration will help reduce inspection delays.

4. What Should Businesses Prepare?

Rather than updating individual regulations separately, businesses should conduct a comprehensive compliance review.

Priority actions include:

• Review HS Code classifications.
• Verify declared customs values.
• Review Certificates of Origin (C/O).
• Update Customs Authority Codes in declaration systems.
• Standardize tax records and supporting documents.
• Prepare product traceability information.
• Review Air Cargo and Cross-border E-commerce logistics procedures.
• Update internal SOPs and employee training materials.
• Coordinate with customs brokers, logistics providers, and software vendors to ensure compliance.

Stay Ahead of Regulatory Changes

The implementation of multiple regulations on July 1, 2026 represents more than a legal update—it is an opportunity for businesses to improve operational efficiency, strengthen compliance, and reduce risks throughout the supply chain.

Organizations that proactively review their customs procedures, documentation systems, and logistics operations will be better positioned to maintain uninterrupted import-export activities and respond effectively to future regulatory changes.

At Dolphin Sea Air Services, we continuously support businesses by providing professional customs consulting, international freight forwarding, and integrated logistics solutions. Our experienced team helps clients stay updated with regulatory changes while optimizing supply chain performance, ensuring smooth, compliant, and cost-effective international trade operations.

Contact Dolphin Sea Air for detailed advice on international shipping services, vessel booking, and suitable logistics solutions for your business.

- Hotline: 1900 986 813
- Email: info@dolphinseaair.com
- Website: www.dolphinseaair.com