Vietnam National Assembly passes amended Customs Law for e-commerce

The National Assembly of Vietnam has passed amendments to the Customs Law to enhance the management of cross-border e-commerce through digital data and electronic identification. The new regulations, which received 94.20% approval from participating delegates, are set to take effect on March 1, 2027.

Under the revised law, all goods exported or imported via e-commerce platforms must undergo customs procedures, inspection, and supervision. A key requirement is that organizations and individuals in Vietnam engaging in international transactions through these platforms must perform electronic identification and authentication.

E-commerce platform operators are required to connect with the customs authority's data processing systems to facilitate this authentication. This responsibility extends to foreign e-commerce platforms that do not have a registered office in Vietnam. Additionally, bonded warehouse owners, transport enterprises, and relevant parties must provide necessary cargo information to customs authorities to ensure data-driven risk management.