Vietnam Customs procedural reforms

Vietnam Customs is undertaking several initiatives to reform and standardize its procedures in response to feedback from various international business chambers.

Initially, the agency moved to revise procedures for export processing enterprises (EPEs) to better align with practical business needs. This follows recommendations from the American Chamber of Commerce in Vietnam (AmCham) and the U.S.-ASEAN Business Council (USABC) regarding difficulties in the tax and customs sectors, specifically concerning how trade between EPEs and domestic non-tariff zones is classified.

Subsequently, the agency addressed concerns from the British Chamber of Commerce in Vietnam (BritCham) regarding inconsistencies in HS code classification, customs valuation, and post-clearance inspections. To resolve non-uniform regulation interpretation across local units, Vietnam Customs outlined corrective measures including the pilot implementation of centralized clearance and the development of AI technology to assist with commodity code identification. Additionally, the agency plans to review and standardize criteria under Circular No. 121/2025/TT-BTC to ensure nationwide consistency in customs valuation.