Decree 336/2026/NĐ-CP: what should importers and exporters check?
Decree 336/2026/NĐ-CP dated 22/8/2026 takes effect on 15/10/2026. It sets out how administrative procedures for exported, imported and transit goods and for means of transport are carried out under the National Single Window and the ASEAN Single Window, and it replaces Decree 85/2019/NĐ-CP (Article 48(2)).
Below are the points importers and exporters should check now.
1. Logging in to the National Single Window Portal with a VNeID account
Declarants may register an account and a digital signature on the National Single Window (NSW) Portal, or use an electronic identification account issued through the VNeID application to register and access the system (Article 11(1)). The registration data fields are set out in Annex I.
- The NSW Portal operator checks and verifies the information within 1 working day and notifies the result by email (Article 11(1)).
- When the registered information changes, or the digital certificate is renewed or its key pair is changed, the declarant must register again (Article 12(3)).
- Users must keep their account information secure and promptly notify the NSW Portal operator if account information is lost or disclosed in a way that may affect information security, cybersecurity or data security (Article 11(6)(a)).
2. Three ways to declare, and the declarant’s responsibility
Declaration information can be created in one of three ways (Article 18(1)):
| Way to declare | Legal basis |
|---|---|
| Create a General Declaration under the data standard (data fields in Annex III) and send it to the Portal | point (a) |
| Create the information according to the criteria and format set by the line ministry and send it to the Portal | point (b) |
| Declare directly on the National Single Window Portal | point (c) |
The declarant is legally responsible for the accuracy and truthfulness of the declared content and of the documents submitted, and for consistency between paper documents and electronic documents (Article 13(2)(c)).
The single window mechanism does not change the competence, conditions, dossier components, procedures or processing time limits under specialised laws (Article 13(5)). Licence dossiers and specialised inspection therefore still follow each ministry’s own rules.
3. When the actual imported quantity exceeds the declared quantity
If the quantity of goods actually imported is greater than the quantity declared on the customs declaration, the declarant may use the inspection result of the processing agency for that declaration to clear the goods, after fulfilling tax obligations and any handling decision, when the goods meet all of the following (Article 18(4)):
- they are identical goods, with the same importer, the same origin and the same manufacturer;
- they are carried on the same means of transport, under the same transport document;
- they are not machinery, equipment or means of transport.
4. When the Portal has an outage
When the National Single Window Portal has an outage, or when force majeure prevents information from being exchanged or provided in electronic form (Article 17):
- The NSW Portal operator immediately posts information about the outage; processing agencies notify declarants in writing or by email at their registered address.
- While the outage is being fixed, procedures are carried out on paper or through the specialised processing system as instructed by the processing agency (Article 17(3)).
- After the outage is fixed, the processing agency reconciles the data and transfers it to the Portal (Article 17(5)).
The Portal receives electronic declarations 24 hours a day, 7 days a week and responds automatically (Article 19(1)(a) and (b)). UNI’s view: keep the registered email address monitored at all times, because account registration results and outage notices are sent to this address.
5. Transition period
- A ministry’s specialised processing system that does not yet meet the technical requirements may continue to return results to the Portal using the criteria and format set by that ministry under the Ministry of Finance’s data standard, for up to 1 year from the date the Decree takes effect (Article 49(1)). This is between government systems; businesses do not need to do anything extra.
- Which procedures go through the National Single Window, and from when, follows the announcement of the Minister of Finance (Article 49(2); Article 10(1)(a)). Businesses should check whether their procedures are already on the announced list.
6. Chemical import declaration: declare temporarily on the Ministry of Industry and Trade (MOIT) system under a Vietnam Chemicals Agency notice
This is a separate notice of the Vietnam Chemicals Agency (Cục Hóa chất), not part of Decree 336/2026/NĐ-CP. According to the notice (no posting date shown; checked by UNI on 15/10/2026), because the National Single Window Portal system is not yet complete, organisations and individuals should make chemical import declarations temporarily on the Public Service System of the Ministry of Industry and Trade: https://khaibaohoachatnhapkhau.dvctt.gov.vn/
Chemical importers should follow the Vietnam Chemicals Agency’s notices to know when declarations move back to the National Single Window Portal.
Need help with Decree 336/2026/NĐ-CP?
UNI helps review accounts and digital signatures on the National Single Window Portal, check the specialised procedures that apply to each product, and carry out customs procedures. Contact UNI for advice on your specific product.
Source: Decree 336/2026/NĐ-CP dated 22/8/2026 (Official Gazette No. 500, 05/09/2026); Notice of the Vietnam Chemicals Agency on carrying out chemical import declaration procedures.