Non-tariff zones in free trade zones, integrated logistics zones and special economic zones must meet the customs inspection and supervision conditions set out in Chapter IV (Articles 19–22) of Decree 378/2026/NĐ-CP. The Decree takes effect from 1 October 2026. Many export processing enterprises (EPEs) are worried that they will have to reinvest in fences, cameras and software. This article clarifies who is actually subject to the new rules.
Which non-tariff zones does Decree 378/2026/NĐ-CP apply to?
Not limited by geography, but limited by type of zone
The Decree’s title, “detailing a number of articles of and measures to implement the Law on Urban Development”, can easily lead readers to think that it only applies to non-tariff zones in urban areas. In fact, this is not the case. Clause 3, Article 1 expressly states that the provisions on customs inspection and supervision conditions apply “nationwide”.
The real limitation lies in the definition. Under Clause 2, Article 2, a non-tariff zone under this Decree is:
“2. A non-tariff zone is a functional zone located within a free trade zone, an integrated logistics zone or a special economic zone established in accordance with this Decree, which has defined geographical boundaries, is separated from the outside area by a hard fence, and meets the customs inspection and supervision conditions as prescribed by law.”
Three types of new non-tariff zones are subject to the rules
Accordingly, Articles 19–22 target three types of new non-tariff zones:
- Non-tariff zones in special economic zones (Article 17);
- Non-tariff zones in free trade zones and integrated logistics zones (Article 18);
- Functional zones in free trade zones and integrated logistics zones that are converted into non-tariff zones (Clause 6, Article 20).
Non-tariff zones under Articles 17 and 18 are established by decision of the Chairperson of the provincial People’s Committee after obtaining the opinion of the Ministry of Finance. The applicant for confirmation of the conditions is the zone management organization, not each individual enterprise in the zone.
Legal basis: Clause 3, Article 1; Clause 2, Article 2; Article 17; Article 18 and Clause 6, Article 20 of Decree 378/2026/NĐ-CP.
Are EPEs subject to Decree 378/2026/NĐ-CP?
The full text of Decree 378/2026/NĐ-CP does not contain the phrase “export processing enterprise”. EPEs are established under the laws on investment and on industrial parks and economic zones.
Therefore, EPEs in ordinary industrial parks and economic zones continue to apply Article 28a of Decree No. 134/2016/NĐ-CP (as supplemented by Clause 10, Article 1 of Decree No. 18/2021/NĐ-CP). Clauses 4 and 5, Article 1 of Decree 378/2026/NĐ-CP also confirm that customs and tax matters not regulated by this Decree shall follow the specialized laws.
Conversely, if an enterprise (including an EPE) locates its factory inside a non-tariff zone within a free trade zone, an integrated logistics zone or a special economic zone, that enterprise is an enterprise in a non-tariff zone and must comply with Article 35 of Decree 378/2026/NĐ-CP.
Legal basis: Article 28a of Decree No. 134/2016/NĐ-CP (as supplemented by Clause 10, Article 1 of Decree No. 18/2021/NĐ-CP); Clauses 4 and 5, Article 1 of Decree 378/2026/NĐ-CP.
Customs inspection and supervision conditions: how do the old and new rules differ?
The core difference: the two Decrees govern two different groups of subjects. The table below compares the requirements, including surveillance cameras.
| Criteria | Article 28a, Decree No. 134/2016/NĐ-CP — EPEs | Articles 19 and 20, Decree 378/2026/NĐ-CP — new non-tariff zones |
| Law being guided | Law on Export and Import Duties | Law on Urban Development |
| Regulated subjects | Export processing enterprises in industrial parks, economic zones and export processing zones | Non-tariff zones in free trade zones, integrated logistics zones and special economic zones |
| Customs working area | Not required | Mandatory |
| Goods gathering location | Not required | Mandatory |
| Cameras | Monitor gates and goods storage areas 24/7, connected online to customs, with footage retained for at least 12 months (Point b, Clause 1, Article 28a) | Monitor boundaries/fences, entry–exit gates, the customs working area and the goods gathering location 24/7, connected online to customs, with footage retained for at least 06 months (Point d, Clause 1, Article 19) |
| Devices recording goods passing through gates | Not required | Mandatory, connected to the goods management system |
| Electronic scales | Not required | Mandatory, connected to the customs system |
Legal basis: Point b, Clause 1, Article 28a of Decree No. 134/2016/NĐ-CP; Article 20 and Point d, Clause 1, Article 19 of Decree 378/2026/NĐ-CP.
What should EPEs do?
- Review all 3 conditions of Article 28a. Enterprises often miss the following: the 12-month footage retention period, the online camera connection, and camera coverage of new storage areas after a factory expansion.
- Reconcile the software with the customs finalization report. Import–export–inventory data in the software must match the customs declarations and the actual warehouse stock. This is a point customs often inspects closely.
- Expansion projects require repeating the procedures. The expanded area needs its own commitment and on-site inspection. Otherwise, goods imported for the expanded area may be subject to tax recovery.
- If you plan to invest in a free trade zone, an integrated logistics zone or a special economic zone, take Decree 378/2026/NĐ-CP into account from the site-selection stage. The procedures for entering and exiting the zone gates and the obligation to transmit import–export–inventory data (Article 35) differ from those of ordinary industrial parks. Under Clause 7, Article 35 and Clauses 4 and 5, Article 47, until the customs electronic data processing system is upgraded, import–export–inventory data shall be received in paper form.
Legal basis: Article 28a of Decree No. 134/2016/NĐ-CP; Article 35, Clause 7 of Article 35 and Clauses 4 and 5 of Article 47 of Decree 378/2026/NĐ-CP.
Frequently asked questions
Do EPEs have to reinvest in cameras under Decree 378/2026/NĐ-CP?
No. EPEs in ordinary industrial parks and economic zones continue to apply Article 28a of Decree No. 134/2016/NĐ-CP: cameras monitoring gates and goods storage areas 24/7, connected online to customs, with footage retained for at least 12 months. The new requirements are additional rules for the new types of non-tariff zones.
How long must camera footage be retained in the new non-tariff zones?
Under Point d, Clause 1, Article 19 of Decree 378/2026/NĐ-CP, new non-tariff zones must retain footage for at least 6 months, and cameras must operate continuously 24 hours a day. Cameras must monitor boundaries/fences, entry–exit gates, the customs working area and the goods gathering location, and be connected online to customs.
Does Decree 378/2026/NĐ-CP repeal Article 28a of Decree 134/2016/NĐ-CP (as supplemented by Decree No. 18/2021/NĐ-CP)?
No. Article 28a of Decree 134/2016/NĐ-CP remains in effect, as Decree 378/2026/NĐ-CP contains no repealing provision. The new points above are additional rules for the new types of non-tariff zones and do not replace the existing rules for EPEs. The two documents coexist, each governing a different group of subjects.
UNI supports EPEs
For EPEs, the biggest risk usually lies not in understanding the law, but in the gap between the advice received and the declarations actually filed. UNI handles both under a single point of contact: advising and directly preparing declarations and finalization reports. This approach helps minimize errors before submission, rather than leaving them to be found at a post-clearance audit.
UNI’s team of Vietnamese–Korean customs experts supports EPEs throughout their entire life cycle:
- Review of customs supervision conditions;
- Import–export–inventory finalization;
- Representation during post-clearance audits;
- Conversion from EPE to a non-EPE enterprise.
UNI has offices in Hanoi and Ho Chi Minh City, issues bilingual Korean–Vietnamese professional opinions, and sends a free weekly customs newsletter.
Learn more about UNI’s customs consulting services for export processing enterprises. Contact UNI Customs Consulting using the details below to have your company’s customs supervision conditions reviewed.
📞 Contact UNI Customs Consulting for free consultation:📧 Email: uni@eximuni.com📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)