Vietnam Decision 31/2026: check the customs gateway before importing

Vietnam issued Decision 31/2026/QD-TTg on 29 June 2026. It takes effect on 14 August 2026 and replaces Decision 23/2019/QD-TTg. The issue date and effective date are therefore different.

The Decision sets a new list of imports that must complete customs formalities at the import gateway and explains which gateway counts for sea, air, rail, road and river transport. It does not impose a new freight rate or promise a particular clearance time.

Which goods are on the list?

The official annex contains 12 groups: tobacco products; alcohol; malt beer; passenger cars with fewer than 16 seats; aircraft and yachts; petrol; air conditioners up to 90,000 BTU; playing cards; votive paper; explosive precursors and industrial explosives specified by the Ministry of Industry and Trade; imports on the Government's defence and security list; and goods from countries or territories covered by a disease-risk warning from the Ministry of Agriculture and Environment.

The annex contains detailed goods descriptions and codes. Importers should verify the actual product and code against the official text instead of relying only on the group names above.

The routing rules that matter

• If one bill of lading covers both listed and non-listed goods, the shipment must complete customs formalities at the import-gateway customs office under Article 4.
• For sea and air, the import gateway is the port or airport where goods are unloaded, or the port or airport shown on the bill of lading as the destination.
• For rail, it is the international intermodal border station. For road and river, it is the international or main border gate through which the goods enter Vietnam.
• If the bill of lading or transport contract names Phuoc Long ICD in Ho Chi Minh City as the destination, that ICD is treated as the import gateway.

Article 3 also permits a choice of an eligible off-gateway customs location in specified cases. These include certain machinery and materials for a factory or project; goods for processing, domestic production, export production or export processing; goods entering a non-tariff zone or bonded warehouse; duty-free goods; emergency relief and specialised defence or security goods; petrol handled at a qualifying depot; consolidated container cargo sent to a CFS; postal and express shipments; specified Hanoi ICD arrangements; and other cases decided by the Prime Minister. Conditions and the competent customs office differ by case.

What to check before booking

• Confirm whether every cargo line is inside or outside the official annex.
• Flag a mixed consignment that shares one bill of lading.
• Match the discharge point and bill-of-lading destination to the Article 4 gateway definition.
• If using an off-gateway location, document the exact Article 3 basis and confirm it with the importer and customs declarant.
• Review declarations planned around 14 August 2026. The transition provision applies to goods that were on the old list but are not on the new list when the declaration was registered before the new Decision takes effect.

Freight and import impact

Operationally, the rule can affect the intended declaration office, inland transfer plan and document hand-off. That is an inference, not a statutory delay estimate. Actual handling depends on the cargo, transport document, customs procedure, chosen eligible location and customs decision.

Confidence and limits

Confidence is high on the Decision number, issue date, effective date, 12 groups, routing rules, exceptions and transition wording because these come from the official signed text and Official Gazette. Confidence is medium on operational timing and cost implications because the Decision publishes no guaranteed clearance time or surcharge. This article is general information, not legal advice or a binding customs-classification decision.