Penalties in the customs sector: New points enterprises need to note

Regional Customs Branch II has been continuously stepping up dialogues and guiding businesses in preventing errors and enhancing awareness of compliance with import-export laws.
Recently, the Government issued Decree No. 169/2026/NĐ-CP providing for penalties for administrative violations in the customs sector, taking effect on July 1, 2026, requiring import-export enterprises to proactively update and reconcile with their operational procedures to ensure compliance.
Speaking with a reporter from the Industry and Trade Newspaper, leaders of the Customs Operations Division under Regional Customs Branch II pointed out groups of regulations that enterprises need to pay special attention to. The focus is on the obligations of declaration, notification, reporting, and compliance with inspection and supervision requirements for each type of operation.
Concretizing legal requirements in each operational stage
Regarding the time limit for carrying out customs procedures, according to leaders of the Customs Operations Division under Regional Customs Branch II, enterprises need to check the implementation of quarterly reports for the priority regime; amendments and supplements to documents in dossiers of entry and exit transport vehicles; notification of transshipment and lightering plans; and reports on the usage status and storage locations of returnable cargo-containment vehicles.
For processing and export production types, the customs authority noted the responsibility to notify changes related to production facility information, including premises, address, scale, and legal representative. The obligation to provide information on the usage status of tax-exempt goods and goods enjoying preferential import tax rates under Chapter 98 must also be closely monitored.
These tasks require coordination among multiple departments. Changes at the factory that are not promptly transferred to the personnel in charge of import-export, or accounting documents that have not been reconciled with declarations, can all lead to errors during the execution of procedures.
Another noteworthy issue is the declaration of codes, tax rates, and tax levels. Accordingly, enterprises need to review relevant documents issued by the Ministry of Finance and customs authorities, including guidelines, notifications of analysis and classification results, advance rulings, tax assessment decisions, and penalty decisions.
Through this, import-export units can identify cases that have already been guided to make appropriate declarations, limiting the risk of being investigated and handled for tax evasion under regulations. Therefore, records of previous imports must be systematically archived, making them convenient for searching and cross-referencing when preparing subsequent shipments.
In inspection and supervision work, the Branch noted requirements on notifying actual norms of exported products; conditions for consolidating transit goods with export goods; storage locations for returnable cargo-containment vehicles; transshipment and lightering activities; and the use of transit cargo transport vehicles.
On that basis, enterprises need to review procedures according to each type of operation, clearly assigning responsible contact points and deadlines for completing each obligation. Concretizing responsibilities will help embed legal requirements into every operational stage, reducing reliance on individual experience.
Enhancing dialogue and resolving practical bottlenecks
Alongside policy guidance, Regional Customs Branch II maintains dialogues to receive and address issues arising in production and business. According to a report from the Customs Operations Division, in the first six months of 2026, the unit organized 18 business dialogue conferences at border-gate customs, non-border-gate customs, and one Branch-level conference.
On July 30, 2026, the Branch continued to attend the business dialogue conference organized by the European Chamber of Commerce in Vietnam (EuroCham). This is an opportunity for the business community to access information, exchange interpretations, and voice difficulties during policy implementation.
The value of dialogue lies in clarifying how to apply regulations to specific situations. Issues concerning dossiers, declaration methods, or notification responsibilities, if answered early, will help import-export units prepare proactively and avoid being caught off guard when goods arrive at the border gate.
For regulatory authorities, practical feedback serves as the basis for identifying provisions that remain difficult to apply, requiring specific explanations or recommendations for improvement.
In addition, Regional Customs Branch II highly appreciates the role of the press in disseminating laws, encouraging honest and full declarations, and raising awareness about preventing smuggling and commercial fraud. Policy information conveyed in a timely manner, reaching the right person in charge, and tied to operational scenarios will support enterprises in complying with the law and maintaining stable import-export activities.
Overall, to proactively prevent errors, enterprises need to update new regulations, review deadlines for declarations, notifications, and reports, and clearly assign responsible contact points. Dossiers must be systematically archived and regularly cross-referenced among departments. When problems arise, they should be discussed early with customs authorities for guidance, minimizing errors that affect import-export progress.
Source: Bao Cong Thuong
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