Vietnam Tightens Import, VAT and Customs Rules for 2026

Vietnamese customs authorities have announced a wide-ranging package of amendments to value-added tax (VAT), special consumption tax (SCT) and electronic transaction management that will take effect from 2025–2026. The reforms are designed to harmonize Vietnam VAT rules, expand certain exemptions, and tighten oversight of cross-border trade and e-commerce, while modernizing Vietnam customs procedures to support faster, more transparent clearance. For businesses that depend on Vietnam import regulations to plan their supply chains, these changes will shape both cost structures and compliance requirements in the years ahead.

While parts of the package aim to reduce compliance costs, support exports and encourage industrial upgrading, other provisions clearly step up supervision of selected consumer goods and temporary import–re-export activities. Manufacturers, importers and cross-border e-commerce sellers will all need to reassess how the new rules affect pricing, documentation and risk management.

Consolidation and clarification of VAT rules

On VAT, the new law incorporates a series of previously scattered official letters and guidance into statutory law and accompanying decrees. This consolidation is intended to improve legal certainty, make the tax framework easier to navigate, and facilitate electronic processing under modernized Vietnam VAT rules.

Broader exemptions, but higher rates for selected categories

One headline change is an expansion of the VAT-exempt list. Natural resources and minerals included in a government-issued catalog—whether in raw or processed form—are now explicitly classified as VAT-exempt when exported. This is expected to provide clearer treatment for resource-based exports and reduce disputes over classification.

At the same time, several categories that previously enjoyed exemptions or a zero VAT rate will now be taxed at 5%. These include fertilizers, fishing vessels and specialized agricultural machinery. Other items such as sugar, specialized teaching and scientific research equipment, and processed rosin will see their VAT rate increased from 5% to 10%. For companies active in these sectors, the changes will directly affect landed costs and may require price adjustments in downstream markets.

Tighter rules for items subject to multiple VAT rates

The legislation also clarifies how to handle goods and services subject to multiple VAT rates. Businesses dealing in multiple product categories must declare each item according to its applicable rate. If a company is unable to distinguish between categories in its records, it will be required to apply the highest relevant rate. The law further provides clearer definitions for the VAT treatment of unprocessed agricultural, forestry and fishery products, as well as waste and by-products, reducing ambiguity around common items in domestic and export supply chains.

VAT on low-value imports and e-filing for small parcels

From 18 February 2025, Vietnam began applying VAT to low-value imported goods, supported by a dedicated electronic declaration system. By mid-September, this regime had already generated over VND 1 trillion in tax revenue.

The initiative is aimed squarely at curbing the practice of splitting shipments into multiple low-value parcels to avoid customs duties and VAT, a tactic that has been common in small-parcel cross-border e-commerce. By closing this loophole, authorities intend to level the playing field for domestic producers and ensure that Vietnam import regulations are applied consistently across both traditional and digital trade channels.

Differentiated treatment for imported goods

The amendments introduce both facilitations and stricter measures for specific import scenarios. Goods imported for financial leasing may now be delivered directly into duty-free zones without immediate VAT payment, easing cash-flow pressures for leasing structures that support capital-intensive projects.

However, temporary import–re-export operations will face closer scrutiny. If temporarily imported goods are not re-exported within the prescribed time limits, they will become subject to special consumption tax, and companies may face tax reassessments and potential penalties. This raises the stakes for traders that rely on bonded stock or revolving temporary imports as part of their logistics strategy.

Special consumption tax: targeted relief and new burdens

Adjustments to the SCT regime combine targeted relief with measures that tighten control over high-risk product categories. On the relief side, household air conditioners with a cooling capacity of 24,000 BTU or less will no longer be subject to SCT. This change is expected to benefit both manufacturers and retailers in the mid-range appliance segment and may encourage further formalization of distribution channels.

On the other hand, the SCT base is being expanded to include beverages with a sugar content exceeding 5 grams per 100 milliliters. Together with ongoing scheduled increases in SCT on tobacco and alcoholic beverages, this move is aligned with public health objectives and will likely reshape pricing and product strategies in the beverage, liquor and tobacco industries. Importers and distributors will need to reassess their margins and consider reformulating products to remain competitive under the new Vietnam import regulations and tax structure.

Stronger enforcement around high-risk goods

Vietnamese customs authorities are also stepping up anti-smuggling efforts and both pre-clearance and post-clearance audits. In practice, enforcement is expected to be particularly strict around the Lunar New Year period, with tobacco and alcohol singled out as high-risk categories.

Cross-border sellers, including e-commerce merchants, should strengthen their compliance controls, review documentation quality and ensure that their goods are correctly classified and declared. Failure to re-export temporary imports on time, misdeclaration of goods or inconsistencies between documents and actual shipments may now more readily trigger tax reassessments, back-taxes or administrative sanctions.

Digitalization of customs and use of new technologies

To support the modernization of the tax and customs regime, Circular No. 51/2025/TT-BTC reinforces requirements for electronic transactions and data exchange between businesses and authorities. The customs administration is also deploying new technologies, including artificial intelligence, to identify system bottlenecks, flag anomalies and optimize clearance workflows.

According to customs officials, these initiatives are meant to reduce manual intervention, lighten the administrative burden on both businesses and government agencies, and enhance tax transparency. The customs office has indicated it will continue to organize targeted briefings and workshops to help companies understand the new Vietnam VAT rules, implement electronic declaration systems and adjust to updated Vietnam customs procedures.

What businesses should do next

For manufacturers, importers and cross-border e-commerce sellers, these reforms collectively mark a significant shift in Vietnam import regulations. Companies should review their product portfolios, supply-chain structures and documentation processes against the new Vietnam VAT rules and SCT provisions, paying special attention to low-value parcel imports, temporary import–re-export transactions and high-sugar beverages.

Close coordination with tax advisers, customs brokers and logistics partners will be essential to navigate the evolving Vietnam customs environment, manage tax exposure and maintain competitiveness as Vietnam tightens oversight while modernizing its trade infrastructure. As an experienced international freight forwarder, Forest Shipping can help you plan compliant shipping solutions, coordinate customs documentation and keep your cargo moving smoothly between China, Vietnam and other key markets.