Customs regulations at land border gates in 2025, issued under Decree 167/2025/ND-CP and detailed in Official Letter 21067/CHQ-GSQL dated August 28, 2025, provide comprehensive guidance on customs procedures for cross-border vehicles, cargo information declarations, and border resident declarations. These updated regulations aim to unify inspection and supervision processes at land border checkpoints.
1. Customs inspection and supervision of vehicles exiting and entering through land border gates
Border gate customs authorities shall carry out customs procedures, inspection, and supervision of vehicles exiting, entering, and transiting through land border gates.
Legal basis:
- Road Transport Agreements concluded by Viet Nam with neighboring countries.
- Article 16.1 of the 2014 Customs Law: means of transport are subject to customs procedures, inspection, and supervision.
- Articles 74, 75, 77, and 81 of Decree No. 08/2015/NĐ-CP, as amended and supplemented by Decree No. 167/2025/NĐ-CP.
2. Implementation of customs dossier requirements for vehicles exiting and entering
a/ For Intermodal Transport Permits and Transport Permits for multiple entries/exits:
At the first customs procedure for temporary import–re-export, temporary export–re-import vehicles, border gate customs authorities shall keep a photocopy of the Intermodal Transport Permit. For subsequent entries and exits, the customs declarant shall only be required to present the original permit for verification.
This regulation shall apply during the period in which the information technology system does not yet support electronic declaration and storage.
b/ On declaration and submission of the Manifest of Imported Goods Carried on Vehicles
- The declaration of the Manifest of Imported Goods carried on vehicles shall primarily be made electronically.
- Implementation is based on the guidance of the General Department of Customs (currently the Customs Department) under:
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- Official Letter 119/TCHQ-GSQL in 2021,
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- Official Letter 330/TCHQ-GSQL in 2021
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- Official Letter No. 1503/TCHQ-GSQL dated April 02, 2021
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- and Official Letter No. 1790/TCHQ-GSQL in 2023.
Specifically:
- Declarants shall use the system at: https://banke.customs.gov.vn/ktdb, effective from April 20, 2023. The username and password shall be identical to those used in the VNACCS System.
- In case the above-mentioned system encounters a malfunction or issues beyond its operational scope, the customs declarant shall submit 01 original copy of the Manifest using Form BKTTHH/2021/NK issued with Official Letter No. 1503/TCHQ-GSQL dated April 02, 2021.
- Receipt of the said Manifest shall be conducted as follows:
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- Submission of Manifest: Customs verifies, confirms, or requests supplementation.
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- At the border gate: Verification with the vehicle, confirmation, transfer to warehouse/yard supervision.
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- At the warehouse/yard: Verification, confirmation, retention of original, provision of copy to declarant.
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- Download the Import Goods Information Checklist form here
- Note: The above guidance applies until the Sub-departments shall implement customs procedures for border residents.
- Import-export goods of border residents shall be declared using the following forms. These forms shall be printed by the Customs authority and provided to border residents:
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- Form of Border Export Goods Declaration: [Here]
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- Form of Border Import Goods Declaration: [Here]
(Pursuant to Article 25.2.d of Decree No. 08/2015/NĐ-CP, as amended by Decree No. 167/2025/NĐ-CP, and Article 6.1 of Circular No. 80/2019/TT-BTC)
(According to Official Letter No. 21067/CHQ-GSQL dated August 28, 2025)
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