Vietnam Customs Code Changes in 2026
Vietnam Customs Code updates will officially take effect nationwide from 01 July 2026. This marks the date when the Vietnam Customs Department under the Ministry of Finance implements a synchronized system of new customs office codes following the restructuring of Vietnam’s customs organization model, pursuant to Official Dispatch No. 18074/CHQ-GSQL dated 25 June 2026 (Urgent Dispatch) and Notice No. 17920/TB-CHQ issued on the same day.
Under the new Vietnam Customs Code framework, importers, exporters, customs brokers, and logistics service providers operating in Vietnam are required to update the new customs office codes when registering customs declarations and complete the settlement of any declarations still pending under old codes before the transition date.
The following update summarizes the key information businesses need to know about the Vietnam Customs Code changes effective from 01 July 2026.
1. Why is the Vietnam Customs Code changing in 2026?
From 2025 to 2026, Vietnam Customs has been restructuring its organizational system by consolidating Customs Branches at border gates and inland customs offices into regional Customs Sub-Departments.
This restructuring process resulted in multiple customs offices operating under more than one customs office code, creating data conflicts within the VNACCS/VCIS customs declaration system.
Official Dispatch No. 18074/CHQ-GSQL was issued on an urgent basis to guide customs procedures during the transition period and ensure uninterrupted customs clearance activities from 01 July 2026 onwards.
The technical implementation is based on Official Dispatch No. 628/CNTT-QLVH issued by the Information Technology and Customs Statistics Division on 19 June 2026.
Download Official Dispatch No. 18074/CHQ-GSQL here
Download Appendix 1 of Official Dispatch No. 628/CNTT-QLVH here
Download Appendix 2 of Official Dispatch No. 628/CNTT-QLVH here
During 2025–2026, the Vietnamese customs administration has been restructuring its organizational model by merging Customs Sub-Departments at ports, border gates and inland customs offices into larger Regional Customs Sub-Departments.
As a result of this restructuring process, some customs offices temporarily maintained multiple customs office codes simultaneously, creating inconsistencies within the VNACCS/VCIS customs clearance system.
To ensure uninterrupted customs clearance operations from 01 July 2026 onwards, the Vietnam Customs Department issued Official Dispatch No. 18074/CHQ-GSQL with urgent implementation instructions for the transition period.
The technical implementation is based on Official Dispatch No. 628/CNTT-QLVH issued by the Information Technology and Customs Statistics Division of Vietnam Customs on 19 June 2026.
Download Official Dispatch No. 18074/CHQ-GSQL issued by Vietnam Customs
2. Two groups of customs offices affected by the code change
According to Appendix 1 and Appendix 2 attached to Official Dispatch No. 628/CNTT-QLVH, there are two categories of customs offices subject to code changes in Vietnam:
| Group | Description | Applicable Appendix |
|---|---|---|
| Group 1 | Customs offices at ports, border gates and inland locations that have been merged into Regional Customs Sub-Departments and therefore adopt the new regional customs office code. | Appendix 1 – Official Dispatch No. 628/CNTT-QLVH |
| Group 2 | Customs offices currently operating with more than one customs code due to historical mergers, which will now be consolidated into a single official code. | Appendix 2 – Official Dispatch No. 628/CNTT-QLVH |
Important note: The detailed list of customs offices affected by the code change effective from 01 July 2026 is published in Appendix II of Notice No. 17920/TB-CHQ issued by Vietnam Customs, including the new office names, new customs office codes, state budget collection accounts, temporary collection accounts, deposit accounts and the corresponding State Treasury offices.
3. Requirements for import and export enterprises in Vietnam
From 01 July 2026, all newly registered customs declarations in Vietnam — including export declarations, import declarations and independent transport declarations — submitted to customs offices affected by the restructuring must use the new customs office code.
Regional Customs Sub-Departments are responsible for informing and guiding businesses regarding the transition process.
The Vietnam Customs system will not accept or register new declarations using obsolete customs office codes that have already been replaced.
Old codes will remain active only for the purpose of completing procedures related to declarations registered before 01 July 2026.
- Verify the new customs office code applicable to the port, border gate or customs office regularly used by the company.
- Update customs declaration software such as ECUS, FAST or internal customs systems before 01 July 2026.
- Review all declarations currently pending under old customs office codes and coordinate with the relevant Regional Customs Sub-Department for settlement.
- Update payment information for customs duties and taxes according to Notice No. 17920/TB-CHQ if applicable.
4. Handling pending declarations during the transition period
Official Dispatch No. 18074/CHQ-GSQL requires the heads of Regional Customs Sub-Departments to review and settle all pending declarations associated with obsolete customs office codes.
Businesses with declarations that have not yet completed customs procedures should proactively contact the relevant customs office to avoid delays after 01 July 2026.
Example: If an import declaration was registered under the old code of Customs Office A before 01 July 2026 but physical inspection has not yet been completed, the declaration will continue to be processed under the old code and does not need to be re-registered under the new customs office code.
5. Rights and obligations of customs declarants during the transition
Pursuant to Article 18 of the Vietnam Customs Law 2014, customs declarants have the right to request guidance and information regarding the applicable customs office code and are responsible for the accuracy of information declared to customs authorities.
During the transition period, businesses should pay particular attention to the following:
- The right to request customs authorities to confirm the correct customs office code applicable to a shipment.
- The right to lodge complaints if declarations are rejected due to insufficient notification regarding the code change.
- The obligation to retain customs records for at least five years, including documents generated during the transition period.
- The obligation to pay taxes and customs charges to the correct state budget account specified in Notice No. 17920/TB-CHQ.
6. Frequently Asked Questions (FAQ)
Q1: Will customs declarations using old customs office codes be rejected after 01 July 2026?
Yes. The VNACCS/VCIS system operated by Vietnam Customs will reject any new customs declaration submitted under an obsolete customs office code that has already been replaced.
Q2: How can businesses determine whether their customs office is affected by the change?
Businesses should refer to Appendix I and Appendix II of Notice No. 17920/TB-CHQ or Appendix 1 and Appendix 2 of Official Dispatch No. 628/CNTT-QLVH issued by Vietnam Customs.
Q3: Are declarations registered before 01 July 2026 affected?
No. Existing declarations registered under old customs office codes will continue to be processed under those codes until completion.
Q4: What should businesses do if declarations remain pending in the system?
Businesses should contact the relevant Regional Customs Sub-Department to coordinate settlement of pending declarations during the transition period.
Q5: Will tax payment accounts change together with the new customs office codes?
Yes. Notice No. 17920/TB-CHQ provides updated information on tax collection accounts, temporary accounts and State Treasury accounts associated with the new customs office structure.
Q6: Does internal customs declaration software need to be updated?
Yes. Any software integrated with Vietnam Customs office codes should be updated before 01 July 2026 to ensure successful declaration registration.
Conclusion – Action Items for Importers and Exporters
The customs code change effective from 01 July 2026 is a mandatory technical requirement introduced by Vietnam Customs, with no grace period for implementation. Businesses should complete the following four actions immediately:
- Review the list of customs units with updated codes in Notification No. 17920/TB-CHQ and Official Dispatch No. 628/CNTT-QLVH.
- Update the new customs unit codes in customs declaration software and internal ERP systems.
- Review and resolve all pending or suspended declarations under the old customs codes before the 01 July deadline.
- Update payment information for customs duties and fees according to the new State Treasury collection accounts announced in Notification No. 17920/TB-CHQ.
This article is compiled based on Official Dispatch No. 18074/CHQ-GSQL dated 25 June 2026, Notification No. 17920/TB-CHQ dated 25 June 2026, Official Dispatch No. 628/CNTT-QLVH dated 19 June 2026 issued by the Customs Department of Vietnam under the Ministry of Finance, and the Vietnam Customs Law 2014.
3W Logistics – Supporting Businesses Through Every Customs Regulatory Change
Whenever the customs system changes — whether involving customs unit codes, declaration forms, or customs procedures — businesses handling declarations internally face the risk of incorrect submissions, rejected declarations, and shipment delays. 3W Logistics is a professional customs brokerage and logistics provider that has supported hundreds of import-export companies through multiple customs reforms in Vietnam, ensuring timely customs clearance and full compliance with the latest regulations.
- Dedicated customs specialists with real-time regulatory updates:
The customs team at 3W Logistics continuously monitors official announcements and regulatory updates issued by the Vietnam Customs Department and related authorities. Immediately after Official Dispatch No. 18074/CHQ-GSQL was released, our team updated all new customs unit codes in our declaration systems to ensure uninterrupted customs clearance operations from 01 July 2026. - Nationwide coverage with global NVOCC capabilities:
With offices in Ho Chi Minh City, Hanoi, and Hai Phong, 3W Logistics directly handles customs declarations at major seaports, airports, and border checkpoints throughout Vietnam. Our NVOCC capabilities allow us to optimize international shipping costs while maintaining efficient customs processing. - Faster processing and reduced DEM/DET costs:
Accurate application of the new customs unit codes allows 3W Logistics to register declarations correctly on the first submission, reducing customs clearance time and minimizing detention (DET) and demurrage (DEM) charges caused by rejected declarations.
If your company requires support with customs declarations, pending declaration reviews, or compliance updates related to Vietnam’s new customs codes, please contact 3W Logistics for a comprehensive consultation.
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