Decision No. 31/2026/QD-TTg Takes Effect from August 14, 2026: What Should Importing Businesses Know?

On June 29, 2026, the Prime Minister issued Decision No. 31/2026/QD-TTg, promulgating the List of imported goods for which customs procedures must be carried out at the port of entry. The Decision officially takes effect on August 14, 2026, replacing Decision No. 23/2019/QD-TTg.

This is an important regulation for importing businesses, as it directly affects where customs procedures must be carried out for certain categories of goods, which may consequently impact transportation and customs clearance planning.

What does Decision No. 31/2026/QD-TTg regulate?

Basically, Decision No. 31/2026/QD-TTg promulgates the List of imported goods required to undergo customs procedures at the port of entry.

The Decision applies to organizations and individuals carrying out customs procedures for imported goods included in the List; customs authorities, customs officers, and other relevant organizations and individuals.

The List is issued together with the Decision and is developed based on Vietnam's List of Imports and Exports. When checking the List, businesses should pay attention to the principles for applying HS codes:

• If only a 4-digit HS code is listed, all 8-digit HS codes under that heading are covered.
• If a 6-digit HS code is listed, all 8-digit HS codes under the corresponding subheading are covered.

This means businesses should check the HS code of their goods, rather than relying solely on the commercial name, when determining whether the goods fall within the List.

Which product groups should businesses pay attention to?

The new List includes various categories of goods subject to specific management requirements.

Some notable product groups include:

• Tobacco products and tobacco materials.
• Alcohol and beer.
• Passenger cars with fewer than 16 seats.
• Aircraft and yachts.
• Various types of gasoline.
• Air conditioners with a capacity of 90,000 BTU or less.
• Playing cards.
• Joss paper.
• Explosive precursors and industrial explosives.
• Goods affecting national defense and security.
• Goods imported from countries or territories subject to warnings regarding disease risks.

In particular, specialized categories such as goods related to national defense and security, as well as goods imported from areas subject to disease outbreak warnings, are also included in the List.

Must all goods on the List always undergo customs procedures at the port of entry?

Not in every case.

The Decision allows customs declarants to choose to carry out customs procedures at the port of entry or at certain locations outside the port of entry, provided that the shipment falls under one of the permitted cases.

For example:

• Machinery, equipment, and materials imported for the construction of factories or projects.
• Imported goods used for processing, domestic production, export production, or export processing.
• Goods transported from abroad into non-tariff zones or bonded warehouses.
• Certain other categories of specialized goods as provided by regulations.

Therefore, businesses should consider the HS code, type of goods, purpose of import, and the specific circumstances of each shipment before determining the appropriate location for customs procedures.

How is the port of entry determined?

The Decision also provides guidance on determining the port of entry according to the mode of transportation.

For sea and air transport, the port of entry is the seaport or airport where the goods are unloaded, or the seaport or airport stated on the bill of lading where the goods are transported to.

For rail transport, the port of entry is the international intermodal railway station located at the border.

For road and inland waterway transport, the port of entry is the international border gate or main border gate through which the imported goods enter the territory of Vietnam. The Decision also provides specific regulations for goods whose destination port stated on the bill of lading or transportation contract is Phuoc Long ICD – Ho Chi Minh City.

This is an important point for businesses to consider when planning transportation arrangements for shipments falling within the scope of the Decision.

What should businesses pay attention to before August 14, 2026?

Before the Decision takes effect, importing businesses should:

Check the HS Code → Compare it with the List → Determine the Port of Entry → Check for Applicable Exceptions → Review the Customs Clearance Plan.

In particular, businesses with shipments scheduled for import in August 2026 should clearly identify the customs declaration registration date and review the status of each shipment.

Songwin Supports Businesses in Keeping Up with the New Regulations

With its logistics and customs clearance services, Songwin supports businesses in preparing for the changes introduced by Decision No. 31/2026/QD-TTg.

Songwin can assist with:

• Checking product information and HS codes.
• Comparing goods against the List.
• Advising on the appropriate location for customs procedures.
• Customs declaration and customs clearance procedures.
• Coordinating international and domestic transportation.
• Monitoring customs clearance progress.

Conclusion

Decision No. 31/2026/QD-TTg takes effect on August 14, 2026, replacing Decision No. 23/2019/QD-TTg. The new regulation not only promulgates the List of goods required to undergo customs procedures at the port of entry but also specifies cases in which procedures may be carried out outside the port of entry and provides guidance on determining the port of entry.

Importing businesses should proactively stay updated on the new regulations and review shipments expected to undergo customs procedures after August 14, 2026 in order to make appropriate arrangements.