On August 24, 2026, the Customs Department issued Official Letter No. 20893/CHQ-NVTHQ removing bottlenecks in HS classification, applying artificial intelligence (AI) in goods classification, determining customs valuation, and conducting post-clearance audits. The details are as follows:
1. Goods classification and HS code determination
Enterprises must self-declare the description, accurately determine the HS code, and bear legal responsibility for the declared information. Each item has only one unique HS code.
The customs authority acknowledges the feedback from enterprises and is drastically implementing breakthrough solutions, including:
- Piloting centralized customs clearance (to be expanded nationwide in 2027)
- Applying Artificial Intelligence (AI) to support procedures and HS code determination
- Strengthening professional training for both customs officers and enterprises
2. Determination of customs valuation
In view of the shortcomings arising from the inconsistent application of the valuation provisions under Circular No. 121/2025/TT-BTC, the Customs Department commits to reviewing and standardizing the criteria and procedures for price consultation, applying them uniformly nationwide, and shortening clearance time for enterprises with a good compliance record.
3. Post-clearance audit
Post-clearance audits are conducted on the basis of risk management (pursuant to the Customs Law, Decree No. 08/2015/ND-CP as amended by Decree No. 167/2025/ND-CP dated June 30, 2025, Circular 81/2019/TT-BTC, and Decision 2123/QD-CHQ).
Mechanism for classifying inspection subjects:
- High & Medium risk level: Selected for post-clearance audit
- Low risk level: Post-clearance audit not yet conducted; compliance continues to be monitored, assessed, and classified for the following period.
4. Incentives for enterprises with good compliance
The Customs sector has proactively added compliance management content under Article 17a of the draft amended Customs Law, stipulating priority privileges in carrying out customs procedures and exemption from/reduction of inspection, customs supervision, and post-clearance audit for enterprises with a good record of legal compliance.
5. Orientation toward comprehensive digital transformation and “Paperless Customs”
In implementation of Politburo Resolution No. 57-NQ/TW and Resolution No. 66-NQ/TW, the Customs Department is urgently developing a project for a synchronous, modern, and secure nationwide IT system for digital customs, aiming toward comprehensive digital transformation and fully paperless customs procedures.
(Pursuant to Official Letter No. 20895/CHQ-NVTHQ dated August 24, 2026)
Related service: Customs clearance procedures
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