Vietnam issues new customs regulations for smart border gates

The Ministry of Finance has issued Circular No. 128/2026, providing guidelines for the inspection, supervision, and management of customs for goods and transport vehicles operating within smart border gate areas.

Under the new regulations, unmanned smart transport vehicles entering or exiting smart border gates are exempt from formal customs entry and exit procedures. However, they remain subject to inspection, supervision, and control in accordance with the Law on Customs. Customs officials maintain the authority to temporarily halt the movement of goods if there is evidence of smuggling or illegal cross-border transport.

Smart border gate areas are defined as having clear geographical boundaries within land border crossings. These zones include export and import gathering areas, physical inspection zones, container scanning areas, automated container handling areas, and control centers. To facilitate oversight, these areas must be equipped with technology such as vehicle recognition cameras, electronic barriers, electronic scales, and management systems, all of which must connect directly to the electronic customs data processing system.