Director General of the Customs Department Nguyen Van Tho chairs a meeting on technology and digital transformation development in the sector in 2026

From Cutting Procedures to Lowering Compliance Costs

In 2026, customs reform has been incorporated into four Government resolutions. The customs sector has eliminated two conditional business lines and 16 business conditions, while abolishing or simplifying 66 administrative procedures. Of these, 39 procedures have been abolished and 27 simplified, exceeding the target set under Decision No. 1848/QD-TTg by 17.94%.

For companies, each procedure eliminated or simplified means fewer resources needed for compliance. Staff no longer need to prepare or declare unnecessary information, companies spend less time waiting for processing and can avoid additional costs when dossiers need to be supplemented or adjusted.

This impact is particularly clear for companies with high import and export volumes. When a process is shortened for each shipment, the time saved can add up to significant savings in personnel and operating costs. More importantly, faster customs clearance helps companies shorten capital turnover cycles and bring materials into production or goods to market sooner.

In the field of customs brokerage services, the customs sector eliminated three business conditions under the 2025 Investment Law and an additional four conditions under Resolution No. 24/2026/NQ-CP. Under Resolution 66.18/2026/NQ-CP, nine more business conditions and six procedures related to customs brokerage services, bonded warehouses and duty-free goods were eliminated.

Reducing business conditions in these areas also has indirect benefits for import and export companies. As trade support and logistics services become more competitive, companies have more choices of service providers and can reduce costs at intermediate stages of the supply chain.

Institutional reform has also gone hand in hand with changes in management methods. On August 23, 2026, the National Assembly passed the Law Amending and Supplementing a Number of Articles of the Law on Customs, focusing on reducing and simplifying administrative procedures, developing digital customs, managing based on compliance levels and risk, managing import and export goods through e-commerce, and strengthening decentralization and delegation of authority.

For companies, the key change is the shift from heavy reliance on pre-clearance inspections to stronger post-clearance inspections based on data and risk analysis. Instead of applying similar levels of inspection to all companies, customs authorities can focus resources on cases with higher risk levels. If implemented consistently, this approach enables companies with good compliance records to reduce the likelihood of unnecessary inspections. For companies, the direct benefit is shorter customs clearance times; the greater benefit is greater certainty in planning the receipt and delivery of goods, production and distribution.

The Customs Department presents decisions recognizing new and renewing priority enterprise status for companies

Digitalization provides the foundation for this management approach. The Vietnam Automated Cargo Clearance System (VNACCS) and Vietnam Customs Intelligence Information System (VCIS), the Public Service Portal and other professional systems continue to operate; electronic tax payment and 24/7 customs clearance are maintained. One hundred percent of state budget revenues collected by customs units are processed electronically.

However, companies only achieve genuine cost reductions when digitalization is accompanied by process redesign. If the same information still has to be entered several times or companies must resubmit data already held by management agencies, moving from paper to electronic formats only changes the way information is transmitted and does not fundamentally address compliance costs. Therefore, connecting, sharing and reusing data across systems are particularly important. When data is utilized throughout the management process, companies reduce manual work, the personnel needed to process dossiers and the risk of additional requests for information.

Reform to Give Companies Greater Certainty in Import and Export

For import and export companies, time is part of the cost. Delayed customs clearance can result in warehousing and storage costs, additional transportation costs, and disruptions to production schedules or delivery times. Therefore, in addition to reducing procedures, consistency and predictability in implementation directly affect business efficiency.

In the first six months of 2026, the customs sector held 121 conferences, seminars and dialogues with companies; responded to 1,394 recommendations in writing; provided direct guidance to 1,917 customs declarants and responded to 3,209 requests by telephone.

Strengthening dialogue gives companies an additional channel for resolving difficulties, but more importantly, it helps customs authorities identify bottlenecks in policy implementation. When interpretations and procedures for handling cases are consistent, companies can be more proactive in preparing dossiers, planning the receipt and delivery of goods and estimating costs.

In this process, the Priority Enterprise Program (PEP) provides a clear example of the shift in Vietnam customs’ management approach. According to Tran Duc Hung, Deputy Director General of the Customs Department: “The Priority Enterprise Program not only affirms the reputation and legal compliance capacity of your company, but also demonstrates Vietnam customs’ strong efforts to transform its management approach in implementing major policies of the Party and Government and Politburo Resolutions (Resolutions 57, 66, 68 and 10-NQ/TW). Looking back on the past 15 years, since the pilot program was first launched in 2011, the Priority Enterprise Program has established its position as a breakthrough reform, fundamentally changing the customs management approach from traditional to modern.”

The PEP has become a compliance- and risk-based management model, contributing to the shift from traditional control to modern management. The value of the program therefore lies not only in the facilitation mechanisms available to companies that meet the requirements, but also in how customs authorities allocate management resources based on risk levels, enabling companies with good compliance records to reduce time and costs during import and export activities.

Chung Wonseok, General Director of Hana Micro Vina Co., Ltd., a high-tech company specializing in the production and processing of integrated circuit boards and components, said: “From the beginning of its operations in Vietnam, the company has built and maintained a strict and transparent management system, particularly in controlling risks related to import and export activities. Being recognized as a priority enterprise is the result of maintaining legal compliance and standardizing management operations, while also reflecting customs authorities’ recognition of the company’s risk control capabilities and compliance level. According to him, the priority enterprise regime brings practical benefits by facilitating customs clearance, shortening processing times and reducing costs, thereby improving operational efficiency and strengthening the company’s credibility with customers and partners.”

The customs sector’s reforms are creating a chain of interconnected impacts. Cutting procedures helps companies reduce paperwork and the personnel needed for processing; digitalization reduces manual work and processing time; data connectivity reduces the need to repeatedly submit information; and risk-based management reduces inspections for companies with good compliance records. Faster shipment clearance, fewer dossier supplements, greater staff productivity, lower storage costs and production plans kept on schedule are all tangible measures of customs reform. When time and compliance costs fall, companies have more resources for production, business operations and market expansion. When processes are more transparent, consistent and predictable, companies also face fewer risks when organizing their supply chains.

The customs sector’s reforms are creating a chain of interconnected impacts. Cutting procedures helps companies reduce paperwork and the personnel needed for processing; digitalization reduces manual work and processing time; data connectivity reduces repeated submissions of information; and risk-based management reduces inspections for companies with good compliance records. Faster shipment clearance, fewer dossier supplements, greater staff productivity, lower storage costs and on-schedule production are all tangible results of customs reform. When time and compliance costs fall, companies have more resources for production, business operations and market expansion. When processes are more transparent, consistent and predictable, companies also face fewer risks in managing their supply chains.