On July 30, 2026, the Customs Department issued Official Letter No. 19635/CHQ-GSQL to clarify the necessary procedures for importing liquefied natural gas (LNG) by the ISO Tank method.
1. Management policy for imported LNG
LNG is not only governed by customs law but must also strictly satisfy the conditions on gas trading. Specifically, procedures and management policies are implemented pursuant to:
- Decree No. 87/2018/NĐ-CP of the Government on gas trading.
- Circular No. 69/2016/TT-BTC and current guiding documents.
2. Regulations on means of transport carrying ISO Tanks across the border
For means of transport carrying ISO Tanks containing LNG upon exit and entry through land border checkpoints: Customs procedures must be carried out in accordance with Decree 08/2015/NĐ-CP (as amended and supplemented by Decree 167/2025/NĐ-CP).
Note: In cases where the means of transport travels further into the interior of Vietnam, the enterprise must have an Inter-transport license, a transport license, or a written approval from the competent authority.
3. Temporary Import – Re-export procedures for ISO Tank Containers
ISO Tanks are determined to be circulating containers. Therefore, customs procedures shall be carried out in the form of temporary import – re-export as stipulated in Article 49 of Decree 08/2015/NĐ-CP and the latest amendments in Decree 167/2025/NĐ-CP.
(According to Official Letter No. 19635/CHQ-GSQL dated July 29, 2026)
Related service: Customs clearance procedures
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