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Regulatory Radar · Vietnam (National Assembly) · Customs

Vietnam amends its Customs Law: e-identification and platform data links for online trade from March 2027

Adopted · updated 23 August 2026 · reviewed 29 October 2026 · Southeast Asia
Next date: 1 Mar 2027

The National Assembly adopted amendments to the Customs Law on 23 August 2026, in force from 1 March 2027. Individuals and organisations in Vietnam that trade goods online with foreign parties must complete electronic identification and authentication, and e-commerce platform operators must connect to customs' e-commerce data system. The Government will set the goods value above which e-commerce shipments must go through customs procedures, the authentication process and timeline, and the data duties of foreign platform owners without a Vietnamese head office.

For a parcel Recipient: a Vietnamese buyer of foreign goods online will need electronic identification to import. Shipper and platform: must feed data to customs. Intermediaries: shipments above a value the Government will set must go through customs procedures. The implementing decree on customs management of e-commerce goods was still a draft on 12 October.

Key dates

  • Done23 Aug 2026

    National Assembly adopts the Customs Law amendments (94.6% of attending deputies in favour) Vietnam Finance

  • 1 Mar 2027

    Amended Customs Law takes effect; implementing decrees still to be issued Vietnam Finance

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Who it hits

Foreign and Vietnamese e-commerce platformsVietnamese buyers and sellers trading with foreign partiesExpress and postal operatorsCustoms brokers

What to prepare

  • Map which buyer and seller identity data your platform or shipments already carry and how it could be matched to Vietnamese electronic identification
  • Prepare a data connection to Vietnamese customs for platform and order data, and watch for the decree that sets the value threshold
  • Plan for foreign platforms without a Vietnamese office to face their own data duties once the Government defines them

Our reading

This is the law behind the data duties that Circular 142 starts to apply to postal and express operators on 16 November, and together with the Law on E-commerce it ties Vietnamese buyers, platforms and customs into one data chain. The value threshold, the authentication timeline and the foreign platform duties are all left to the Government, so the practical burden is not yet known. We found no operator guidance on it yet.
End of de minimisASEAN rulebook

Sources

  1. Cross-border online goods must complete electronic identification (Vietnamese) · Vietnam Finance · 2026-08-23
  2. Be proactive so customs policy does not lag behind practice (Vietnamese; lists decrees in preparation) · Tai chinh Hai quan · 2026-10-12

Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.

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