Starting July 1, 2026, the import-export and logistics sectors officially enter a major transition phase as 16 important legal documents concurrently enter into force.

These new regulations, on one hand, tighten discipline, increasing administrative penalties and post-clearance audits; on the other hand, they step up digitalization and cut procedures to optimize compliance costs.

Below is the system of core changes that enterprises need to pay special attention to in order to proactively adapt starting today.

Document group on tax management, customs, and administrative procedures

Decree No. 169/2026/ND-CP of the Government regulating administrative penalties in the customs field officially enters into force from July 1, 2026. Decree No. 169/2026/ND-CP was promulgated to completely replace Decree No. 128/2020/ND-CP previously.

This new document concentrates on adding and adjusting penalty levels against the group of violations regarding misdeclaring HS codes, value, and origin; late submission of dossiers and taxes; violations of customs supervision; violations in transit and transshipment activities, as well as violations related to electronic declaration and customs procedures.

Confronting this tightened sanction regime, enterprises need to proactively review HS codes, C/O, value, labels, types, and commodity policies, while tightly checking declaration processes to minimize the risk of being penalized.

The Law on Tax Administration 2025 (Law No. 108/2025/QH15) begins to apply from July 1, 2026, to completely replace the Law on Tax Administration 2019. The Law on Tax Administration No. 108/2025/QH15 sets out higher requirements regarding declaration data and dossiers verifying tax obligations.

The direct impact from this regulation forces enterprises to fully store dossiers to serve efficiently for post-clearance audit work. In parallel with that, errors regarding HS codes, value, origin, exemptions, reductions, and tax refunds will also be checked more tightly by regulatory authorities.

Circular No. 78/2026/TT-BTC of the Ministry of Finance amending and supplementing a number of articles of Circular No. 203/2014/TT-BTC guiding the handling of abandoned goods within customs operational areas officially enters into force from July 1, 2026.

Circular No. 78/2026/TT-BTC regulates the time limit for identifying abandoned goods, shortens the notification time to find cargo owners, and outlines principles for allocating processing costs for abandoned goods within customs operational areas.

This is a vital step aiming to perfect the legal basis to align with the amended and supplemented laws of 2025, helping to quickly liberate warehouse space and clearly regulate the financial responsibility of each related party.

Synchronizing customs authority codes applied from July 1, 2026. According to Notification No. 17920/TB-CHQ and Official Dispatch No. 18074/CHQ-GSQL, the entire Sector will officially apply new customs authority codes starting July 1, 2026. Since this milestone, old code systems will no longer possess utilization value for arising declarations.

Therefore, enterprises need to urgently execute updates to declaration software, while concurrently re-synchronizing branch codes, border gate codes, tax payment accounts, and the entirety of related forms.

Resolution No. 66.17/2026/NQ-CP cutting business conditions and simplifying administrative procedures enters into force from July 1, 2026. Resolution No. 66.17/2026/NQ-CP brings positive impacts when continuing to cut unnecessary business conditions, simplifying administrative procedures, stepping up decentralization and delegation of power, while promoting digitalization and the reform of procedure resolution processes.

Thanks to these regulations, logistics and import-export enterprises will be relieved of compliance costs and experience shortened dossier processing times, thereby creating more favorable conditions for investment, transport, and customs clearance activities.

Regulation group on quality standards, labeling, and traceability

Circular No. 31/2026/TT-BCT regulating the traceability of goods under the Ministry of Industry and Trade officially enters into force from July 1, 2026. Circular No. 31/2026/TT-BCT clearly regulates that the deployment process is divided into two phases: the initial phase demands that enterprises must register accounts and product identification codes, then starting January 1, 2027, the full traceability system will be applied.

To prepare well for this regulation, enterprises need to proactively perfect information regarding manufacturers, origins, batches, along with technical dossier systems and product identification codes.

Decree No. 37/2026/ND-CP regulating product quality, electronic labels, and traceability begins to enter into force from July 1, 2026. Decree No. 37/2026/ND-CP plays the role of guiding the Law on Quality of Products and Goods, within which it adds new regulations on electronic labels, barcodes, traceability, and quality inspection of imported goods according to risk levels.

For this regulation, enterprises need to carefully prepare technical dossiers, declarations of conformity/certifications, catalogue documents, and guarantee that goods labels are displayed in strict accordance with regulations.

Transitional regulation group on chemical management

Starting July 1, 2026, transitional milestones on chemical management will officially apply according to the contents of Decree No. 26/2026/ND-CP and guiding circulars, while concurrently noting to execute in the spirit of Official Dispatch No. 18114/CHQ-GSQL and Official Dispatch No. 17552/CHQ-GSQL.

For this commodity group, enterprises need to pay special attention to checking chemical storage conditions, origin dossiers, goods labeling, and preparing full dossiers verifying origins against dangerous goods types.

Regulation group on specialized logistics (aviation, e-commerce, high technology, construction materials)

The Law on Vietnam Civil Aviation 2025 and Decree No. 208/2026/ND-CP enter into force together from July 1, 2026. These documents concentrate on comprehensively adjusting civil aviation transport activities, regulating in detail the exploitation and management of slots, traffic rights, and business conditions.

The new regulation will exert direct impacts on Air Cargo business units, GSAs, Forwarders, along with aviation warehouse systems, while capable of causing impacts on freight rates, booking situations, and the general flight schedule of the market.

Decree No. 205/2026/ND-CP regulating airports and airfields enters into force from July 1, 2026. Decree No. 205/2026/ND-CP adds conditions for investment and exploitation of airports and airfields, while regulating in detail aviation service provisioning activities.

This document will directly affect the group of enterprises operating in the aviation logistics field, warehouse exploitation, and the supply of services at airports.

The Law on E-commerce 2025—the legal framework for cross-border e-commerce—officially applies from July 1, 2026. The Law on E-commerce 2025 heads toward perfecting the legal framework for cross-border e-commerce activities by strengthening data management among sellers, e-commerce platforms, transport units, and regulatory authorities.

This regulation will impact on a wide scale enterprises doing Cross-border E-commerce, Fulfillment, e-commerce warehouse systems, last-mile delivery (Last-mile), and the entirety of cross-border logistics chains.

The Law on High Technology 2025—import tariff incentive policies—begins to enter into force from July 1, 2026. The Law on High Technology 2025 promulgates incentive policies for high-tech enterprises, within which prominent is the regulation on import tariff exemption against raw materials, supplies, and components in a number of specific cases.

The subjects directly benefiting from this incentive policy encompass semiconductor, electronics, and R&D enterprises, and high-tech enterprises satisfying full conditions according to regulations.

Decree No. 209/2026/ND-CP and Circular No. 41/2026/TT-BXD regulating the management of imported construction materials both enter into force from July 1, 2026. These regulations both head toward managing the quality of imported construction materials, specifically applying to steel, glass, cement, bricks, and multiple other material groups.

Enterprises importing these items need to note to check management catalogs, perfect conformity certifications and technical dossiers, and apply accurate HS codes when doing procedures.

Regulation group on transport infrastructure and domestic transport

Circular No. 20/2026/TT-BXD regulating the management of inland waterway ports officially applies from July 1, 2026. Circular No. 20/2026/TT-BXD regulates in detail management work for inland waterway ports, inland waterway wharves, and anchorage areas aiming to standardize the exploitation activity and management of waterway infrastructure.

This document will directly impact the activities of waterway transport enterprises, port exploitation enterprises, and domestic logistics networks.

Decree No. 241/2026/ND-CP regulating the management and exploitation of road traffic infrastructure structures enters into force from July 1, 2026. Decree No. 241/2026/ND-CP brings major changes regarding the decentralization of national highway management to localities and adjusts regulations on road rest stops. Particularly, the decree permits pickup trucks possessing a carrying capacity below 3.5 tons to circulate under the regulations applied to passenger cars in a number of cases.

This regulation helps increase proactivity for localities in infrastructure management, while practically supporting transport activities, goods delivery, and optimizing vehicle exploitation, particularly for logistics enterprises utilizing pickup trucks.

Source: Tap chi Kinh te - Tai chinh