Vietnam’s Customs Reforms Transform Logistics in Asia
Vietnam is confirming its status as a strategic and growing hub for the manufacturing industry and global trade exchange. To consolidate this position, the Vietnamese Government has introduced a series of measures aimed at modernizing and simplifying customs procedures, offering tangible incentives to operators.
The latest decrees, particularly Decree 167/2025/ND-CP and Decree 182/2025/ND-CP, represent a crucial turning point for companies operating or intending to operate in the country.
These reforms, which follow Law No. 90/2025/QH15, aim to drastically simplify customs procedures and offer significant incentives.
Decree 167/2025/ND-CP: Logistics Flexibility and Customs Clearance
This decree introduces crucial amendments aimed at making import-export operations in Vietnam faster and less burdensome in terms of compliance.
Flexibility for On-the-Spot (OTS) Transactions:
- What Changes: The OTS procedure (delivery and receipt of goods in Vietnam as designated by a foreign trader) is now extended to include foreign companies with a commercial presence (branches, offices) in Vietnam.
- The Advantage: This removal of restrictions allows a greater number of international players to operate more quickly and with lower costs, significantly facilitating local and global supply chains.
Greater Flexibility in Customs Clearance Timelines:
- What Changes: The new regulations allow the customs clearance process for OTS goods to be completed either before or after the physical delivery.
- The Advantage: This flexibility supports modern supply chain practices, where speed of movement and warehouse management take precedence over old bureaucratic rigidities.
Decree 182/2025/ND-CP: Targeted Incentives and Tax Relief
Decree 182 offers detailed guidelines, particularly for high-tech sectors, transforming fiscal policy into a tool for attracting investment.
Expanded Import Duty Exemptions:
- What Changes: Duty exemptions are introduced or clarified for imported goods supporting science, technology, innovation, and the digital technology industry (e.g., semiconductors, research).
- The Advantage: For companies investing in R&D or advanced production, this means direct cost savings on imported specialized machinery and raw materials.
Clarifications for AEO (Authorized Economic Operators):
- What Changes: The requirements for obtaining AEO status are updated, a qualification that guarantees simplified customs procedures and reduced inspections due to the trust granted by the authorities.
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