Other BriefingsVietnam’s Customs Procedures in 2025: Key Updates and Compliance
Vietnam's customs procedures and import-export tax policies have experienced major changes through two new policies, Decree 167/2025/ND-CP and Decree 182/2025/ND-CP, both issued in July 2025. These follow the National Assembly’s passage of Law No. 90/2025/QH15, which amended many old laws, including the Customs Law and the Law on Export and Import Duties. The reforms aim to simplify customs procedures and offer incentives to investors and businesses engaged in cross-border trade, especially in the science and tech sectors.
These new decrees will impact how goods are declared and cleared, change the qualifications for authorized economic operator status, and expand import duty exemptions. The changes are intended to lower compliance barriers for manufacturers using on-the-spot delivery models, and semiconductors and research companies looking for tax breaks.
New flexibility for on-the-spot export-import transactions
Vietnam’s Decree 167/2025 has brought flexibility to the on-the-spot (OTS) export-import model. OTS is goods delivered and received in Vietnam as designated by a foreign trader under a sales and purchase, processing, leasing, or borrowing contract signed between a Vietnamese enterprise and that foreign trader. This model is especially important for manufacturers fulfilling foreign orders through Vietnam-based supply chains.
Previously, OTS transactions could only involve foreign buyers without any commercial presence in Vietnam. That restriction has now been removed. Under the amended law, foreign companies with subsidiaries, offices, or branches in Vietnam may also enter OTS deals. Therefore, both domestic exporters and importers can save time and reduce costs, thereby facilitating the flow of goods in import and export activities.
Decree 167 also improves customs procedural efficiency. Earlier, exporters had to clear goods through customs before handing them over to the local buyer, who then had 15 days to file an import declaration. The new rules allow parties to complete customs clearance either before or after delivery. This amendment facilitates greater flexibility in logistics operations, accommodating modern supply chain practices.
But not all transactions are eligible. Deals between local firms and export-processing enterprises (EPEs) are excluded from the OTS scheme and will follow separate customs procedures.
In terms of tax treatment, goods under OTS arrangements are now officially regulated under the VAT law, particularly the zero-rated VAT article. This allows businesses to easily claim VAT refunds where applicable, with fewer challenges compared to before.
Read more: Vietnam’s On-Spot Export and Import Regime: Latest 2025 Updates
Broader access to Authorized Economic Operator status
Law 90 also revises the eligibility conditions for Authorized Economic Operator (AEO) status. This could grant businesses that are compliant with faster customs clearance and fewer inspections.
To qualify, companies typically must meet six main conditions:
- At least two years of clean customs and tax compliance;
- Transactions conducted via licensed banks;
- Use of e-customs systems connected with customs authorities in Vietnam;
- Internal control system;
- Compliance with accounting and audit standards; and
- Minimum import-export turnover threshold.
The high-tech and strategic technology enterprises get special treatment and are now allowed early access. Firms that are newly incorporated and are involved in digital tech, semiconductor, or research and development (R&D) activities are exempt from the two-year compliance history and trade volume requirement. This can help early-stage start-ups to receive AEO status and benefit from the associated incentives.
Expanded supervision of customs procedures in Vietnam
After Decree 167, the deliveries under the OTS export-import arrangements are now subject to close scrutiny. They now require advance notice to customs officials with details of time, location, and method of delivery. The customs goods will remain under customs department supervision until formal clearance is completed.
The decree also says that shipments via post or express courier must pass through inspection hubs that regional Customs Branches manage. It clarifies that businesses involved in transit trade or temporary imports for re-export will have to follow relevant specialized customs rules.
It has also detailed post-clearance audit procedures to allow inspections either at customs offices or the trader’s place of business. The rules now allow for the temporary suspension of audits and set deadlines for the release of audit findings.
To tackle smuggling and customs fraud, it grants new tools to customs officers, like intelligence-gathering, patrolling, and surveillance. These measures will especially affect industries dealing with high-value or sensitive goods.
New import duty exemptions under Decree 182
Decree 182 was issued on July 1, 2025, and took effect on the same day. It revises duty exemption and incentive policies to support certain sectors and activities. It has expanded the categories of goods that can be imported free of duty to encourage projects in science, technology, and innovation.
The new decree recognizes that global competitiveness in tech-driven sectors requires cost-efficient access to inputs and equipment. Accordingly, four major categories of goods now qualify for full import duty exemption:
- Raw materials, components, and supplies imported for R&D or production by certified high-tech enterprises, science-tech companies, or innovation centers.
- Inputs not produced domestically, used in manufacturing digital technology products or pilot production by innovation centers.
- Machinery, equipment, spare parts, and specialized materials used directly for scientific research or technological development.
- Imports used to build fixed assets in science, technology, or digital-focused investment projects.
Upon the expiration of the five-year tax exemption period, taxpayers are required to declare and fully settle the applicable taxes, in accordance with regulations, for the quantity of imported raw materials, supplies, and components that were previously exempt from tax but remain unused.
Read more: Vietnam’s New VAT Law: Key Compliance Guidance
Focus on the tech sector and high-value industries
Vietnam’s Customs Department has identified the revised duty rules as part of a broader “breakthrough policy” for high-tech investment in Vietnam. Some sectors like semiconductor manufacturing, biotechnology, digital hardware, and electronics stand to benefit a lot from these exemptions and policy changes. A company setting up chip testing or packaging operations, for example, can now import tools and production inputs tax-free, and this will reduce its capital outlays during the setup phase.
These incentives become even more attractive when paired with the relaxed AEO certification rules under Decree 167. This will allow tech ventures to access faster customs processing without having to wait for several years of compliance track record.
Timelines and compliance
Decree 182 became effective immediately on July 1, 2025, with no grace period. Decree 167 will come into force on August 15, 2025. But the provisions on OTS exports and AEO eligibility began applying from July 1.
This rollout in phases means businesses need to update their internal customs procedures and ensure that customs declarations, duty claims, and certifications are in full compliance. The Customs Department has not offered any transitional relief, so any error during the change may lead to delays or further scrutiny.
What are the compliance duties for import-export businesses
The updated decrees present a mix of benefits and regulatory responsibilities. So the businesses that engage in high-volume trade or supply chain operations across Vietnam will benefit from:
- More flexible customs timelines for domestic deliveries under export contracts;
- VAT certainty for zero-rated in-country exports; and
- Clearer procedures for auditing and risk inspections.
At the same time, firms need to take care of these steps:
- Notify customs in advance of OTS deliveries;
- Adjust documentation to capture new customs codes and duty exemption categories; and
- Track duty-free inputs and adjust them at the end of exemption periods to avoid penalties.
The eligibility for exemptions and fast-track customs will depend on the quality of the documentation. This will include Ministry of Science and Technology certification for tech projects, proof of local unavailability of inputs for exemption purposes, and legal status as an innovation or high-tech firm.
In brief
Vietnam’s new decrees can remove bottlenecks in domestic delivery models and create tax savings for innovation-linked imports. But they also impose tighter controls on supervision and audit readiness.
Companies that act early, both in terms of technology and compliance, can gain from lower input costs and better access to incentive programs.
Read more: Vietnam Updates Special Consumption Tax System: New Compliance in 2026
This article first appeared on Vietnam Briefing, our sister platform.
