Vietnam: new customs penalty regime takes effect 1 July 2026
Decree 169/2026/ND-CP, in force since 1 July 2026, replaces Vietnam's previous customs penalty regime and broadens the cases exempt from fines for declaration errors with no tax impact. It simultaneously tightens certain obligations, notably for Authorised Economic Operators.
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Decree 169/2026/ND-CP replaces decrees 128/2020/ND-CP and 102/2021/ND-CP, which had until then governed customs administrative penalties in Vietnam. It took effect on 1 July 2026.
The change most favourable to importers is the removal of fines for declaration errors that have no effect on the amount of duty or tax owed: an incorrect quantity, goods description, quality, customs value, origin or HS code is no longer penalised as long as it does not change the amount payable. A correction filed within 60 days before any customs inspection decision is also exempt.
In return, the decree introduces new penalties: late quarterly reporting by Authorised Economic Operators (AEOs), late notification of the use of a preferential tariff, failure to declare annual consumption norms for imported raw materials under temporary admission, or importing without the required certificate of origin where one is a condition for a preferential tariff.
The text also clarifies what constitutes tax fraud: failure to comply with an official written instruction from the Ministry of Finance, or with a prior customs notice concerning the same product, can now be classified as such.
All importers, exporters and customs service providers operating in Vietnam are affected, whether or not they are registered as AEOs.
What it changes for an importer
For an importer manufacturing in Vietnam or transiting Chinese goods through it as part of a diversification strategy, this new regime reduces the risk of a fine for a minor administrative error on the declaration, but raises the bar on documentary rigour regarding origin and the preferential tariffs claimed. Sorva can have the certificate of origin and HS code checked against the product actually shipped before the declaration is filed, in coordination with the Vietnamese freight forwarder, who remains solely responsible for clearance on the ground.
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