List of Border And Non-Border Customs Offices under Decision 10/QĐ-CHQ (March 5, 2025), issued after the Ministry of Finance reorganized the General Department of Customs into a 3-level model, replacing Provincial and Municipal Customs Departments with Regional Customs Sub-Departments to enhance local customs management.
1, New Structure of the Customs Department from March 1, 2025
On March 1, 2025, the Ministry of Finance decided to reorganize the General Department of Customs according to a 3-level model, in which the Regional Customs Sub-Department will replace the Provincial and Municipal Customs Departments, creating an important change in the local customs management system.
| Level | Before March 1, 2025 | After March 1, 2025 |
| Central | General Department of Customs | Customs Department |
| Local | Customs Departments of provinces and cities | Regional Customs Sub-Departments |
| Scene | Customs Sub-Department | Border-gate/out-of-border customs |

2, Decision 10/QĐ-CHQ: List of Border & Non-Border Customs Offices
By March 5, 2025, the Customs Department will issue Decision 10/QD-CHQ, which stipulates the list of border-gate/non-border-gate customs offices of the Regional Customs Sub-Department:
| STT | Unit | Border-gate/non-border-gate customs |
| 1 | Customs Sub-Department of Region I | 1. North Hanoi Customs |
| 2. Customs of Bac Thang Long Industrial Park | ||
| 3. Customs Express | ||
| 4. Customs of Yen Vien International Railway Station | ||
| 5. Gia Thuy Customs | ||
| 6. Customs at the border gate of Noi Bai International Airport | ||
| 7. Hoa Lac Customs | ||
| 8. Vinh Phuc Customs | ||
| 9. Phu Tho Customs | ||
| 10. Yen Bai Customs | ||
| 11. Hoa Binh Customs | ||
| 2 | Customs Sub-Department of Region II | 1. Customs at the border gate of Tan Son Nhat International Airport |
| 2. Customs Express | ||
| 3. Hi-tech Park Customs | ||
| 4. Customs of Linh Trung Export Processing Zone | ||
| 5. Customs of Tan Thuan Export Processing Zone | ||
| 6. Customs of Saigon port border gate in Region 1 | ||
| 7. Customs of Saigon port border gate in Region 2 | ||
| 8. Customs of Saigon port border gate in Region 3 | ||
| 9. Customs of Saigon port border gate in Region 4 | ||
| 3 | Customs Sub-Department of Region III | 1. Customs at Hai Phong port border gate in region 1 |
| 2. Customs of Hai Phong port border gate in region 2 | ||
| 3. Customs of Hai Phong port border gate in region 3 | ||
| 4. Customs at the border gate of Dinh Vu port | ||
| 5. Customs of Hai Phong Export Processing Zone and Industrial Park | ||
| 6. Thai Binh Customs | ||
| 4 | Customs Sub-Department of Region IV | 1. Hai Duong Customs |
| 2. Hung Yen Customs | ||
| 3. Henan Customs | ||
| 4. Nam Dinh Customs | ||
| 5 | Customs Sub-Department of Region V | 1. Bac Ninh Customs |
| 2. Tien Son Customs | ||
| 3. Yen Phong Customs | ||
| 4. Bac Giang Customs | ||
| 5. Thai Nguyen Customs | ||
| 6. Bac Kan Customs | ||
| 7. Tuyen Quang Customs | ||
| 6 | Customs Sub-Department of Region VI | 1. Customs of Dong Dang international railway station border gate |
| 2. Customs of Coc Nam border gate | ||
| 3. Chi Ma border-gate customs | ||
| 4. Huu Nghi international border-gate customs | ||
| 5. Tan Thanh border-gate customs | ||
| 6. Customs of Ta Lung border gate | ||
| 7. Customs of Tra Linh international border gate | ||
| 8. Customs of Soc Giang border gate | ||
| 9. Po Peo border-gate customs | ||
| 10. Customs of Ly Van border gate | ||
| 7 | Customs Sub-Department of Region VII | 1. Customs of Thanh Thuy international border gate |
| 2. Xin Man border-gate customs | ||
| 3. Customs at Sam Pun border gate | ||
| 4. Lao Cai international border gate customs | ||
| 5. Customs of Lao Cai international railway station border gate | ||
| 6. Customs of Muong Khuong border gate | ||
| 7. Bat Xat border gate customs | ||
| 8. Customs of Tay Trang international border gate | ||
| 9. Ma Lu Hang border-gate customs | ||
| 10. Son La Customs | ||
| 11. Customs of Lang Sap international border gate | ||
| 8 | Customs Sub-Department of Region VIII | 1. Customs of Mong Cai international border gate |
| 2. Hoanh Mo border-gate customs | ||
| 3. Customs of Bac Phong Sinh border gate | ||
| 4. Customs at Hon Gai port border gate | ||
| 5. Customs at Cam Pha port border gate | ||
| 6. Customs of Van Gia port border gate | ||
| 9 | Customs Sub-Department of Region IX | 1. Cha Lo International Border Gate Customs |
| 2. Customs at Hon La port border gate | ||
| 3. Ca Roong border-gate customs | ||
| 4. Customs of Lao Bao international border gate | ||
| 5. Customs of La Lay international border gate | ||
| 6. Customs of Cua Viet port border-gate | ||
| 7. Thuy An Customs | ||
| 8. Customs at the border gate of Chan May port | ||
| 9. A Dot border-gate customs | ||
| 10 | Customs Sub-Department of Region X | 1. Ninh Binh Customs |
| 2. Customs at Thanh Hoa port border gate | ||
| 3. Customs of Nghi Son port border gate | ||
| 4. Na Meo International Border Gate Customs | ||
| 11 | Customs Sub-Department of Region XI | 1. Thanh Thuy border-gate customs |
| 2. Vinh Customs | ||
| 3. Customs at Cua Lo port border gate | ||
| 4. Customs of Nam Can international border gate | ||
| 5. Customs of Cau Treo international border gate | ||
| 6. Customs at the border gate of Vung Ang port | ||
| 7. Customs of Xuan Hai port border gate | ||
| 12 | Customs Sub-Department of Region XII | 1. Customs at the border gate of Da Nang International Airport |
| 2. Customs of Da Nang port border gate | ||
| 3. Customs of Da Nang Industrial Park | ||
| 4. Customs of Nam Giang international border gate | ||
| 5. Customs of Quang Nam Industrial Park | ||
| 6. Customs at Ky Ha port border gate | ||
| 7. Customs at Dung Quat port border gate | ||
| 8. Customs of Quang Ngai industrial parks | ||
| 13 | Customs Sub-Department of Region XIII | 1. Customs at Nha Trang port border gate |
| 2. Customs at Cam Ranh port border gate | ||
| 3. Customs at the border gate of Cam Ranh International Airport | ||
| 4. Van Phong Customs | ||
| 5. Ninh Thuan Customs | ||
| 6. Customs at Quy Nhon port border-gate | ||
| 7. Phu Yen Customs | ||
| 14 | Customs Sub-Department of Region XIV | 1. Customs of Bo Y international border gate |
| 2. Customs of Le Thanh international border gate | ||
| 3. Da Lat Customs | ||
| 4. Buon Ma Thuot Customs | ||
| 5. Buprang border-gate customs | ||
| 15 | Customs Sub-Department of Region XV | 1. Customs at the border gate of Binh Thuan port |
| 2. Customs at the border gate of Vung Tau port | ||
| 3. Customs at Cat Lo port border gate | ||
| 4. Customs of Phu My port border gate | ||
| 5. Customs at Cai Mep port border gate | ||
| 6. Con Dao Customs | ||
| 16 | Customs Sub-Department of Region XVI | 1. Customs at the border gate of Binh Duong general port |
| 2. Customs of Vietnam – Singapore Industrial Park | ||
| 3. Customs of My Phuoc Industrial Park | ||
| 4. Song Than Industrial Park Customs | ||
| 5. Tsunami Customs | ||
| 6. Thu Dau Mot Customs | ||
| 7. Customs of Viet Huong Industrial Park | ||
| 8. Hoa Lu International Border Gate Customs | ||
| 9. Hoang Dieu border-gate customs | ||
| 10. Customs of Loc Thinh border gate | ||
| 11. Chon Thanh Customs | ||
| 12. Moc Bai International Border Gate Customs | ||
| 13. Xa Mat international border gate customs | ||
| 14. Customs of Phuoc Tan border gate | ||
| 15. Customs of Ka Tum border gate | ||
| 16. Customs of Trang Bang Industrial Park | ||
| 17 | Customs Sub-Department of Region XVII | 1. Duc Hoa Customs |
| 2. Customs at the border gate of Long An international port | ||
| 3. Customs at the border gate of My Tho port | ||
| 4. Ben Tre Customs | ||
| 5. Customs at the US Guixi border gate | ||
| 6. Customs of Binh Hiep international border gate | ||
| 18 | Customs Sub-Department of Region XVIII | 1. Bien Hoa Customs |
| 2. Uniform Customs | ||
| 3. Customs of Long Binh Export Processing Zone | ||
| 4. Long Binh Tan Customs | ||
| 5. Customs at Dong Nai port border gate | ||
| 6. Customs at the border gate of Nhon Trach port | ||
| 19 | Customs Sub-Department of Region XIX | 1. Tay Do Customs |
| 2. Hau Giang Customs | ||
| 3. Customs at Can Tho port border gate | ||
| 4. Customs of Tra Vinh port border gate | ||
| 5. Vinh Long border-gate customs | ||
| 6. Soc Trang Customs | ||
| 7. Bac Lieu Customs | ||
| 8. Customs of Nam Can port border gate | ||
| 20 | Customs Sub-Department of Region XX | 1. Customs of My Thoi port border gate |
| 2. Customs of Tinh Bien international border gate | ||
| 3. Customs of Vinh Xuong international border gate | ||
| 4. Khanh Binh border-gate customs | ||
| 5. Customs of Vinh Hoi Dong border gate | ||
| 6. Customs of Dinh Ba international border gate | ||
| 7. Customs of Thuong Phuoc international border gate | ||
| 8. Customs of Dong Thap port border gate | ||
| 9. Phu Quoc Customs | ||
| 10. Rach Gia Customs | ||
| 11. Customs of Ha Tien international border gate |
Differences between the old structure and the new structure of the Regional Customs Sub-Department:
| STT | Old organizational structure | New organizational structure |
| 1 | Customs Departments of provinces and cities | Regional Customs Sub-Departments |
| 1 | Office, Room (belonging to the Customs Departments of provinces, inter-provinces and centrally-run cities) | Office, Room (under the Regional Customs Sub-Department) |
| 2 | Sub-Department of Post-Customs Clearance Inspection (under the Customs Department of provinces, inter-provinces and centrally-run cities) | Post-customs clearance review and inspection team (under the Regional Customs Sub-Department) |
| 3 | Customs Control Team (under the Customs Department of provinces and cities) | Customs Control Team (under the Regional Customs Sub-Department) |
| 4 | Affiliated agencies: Customs Sub-Department
(under the Customs Department of provinces and cities) |
Affiliated agencies: Border-gate/non-border-gate customs
(under the Regional Customs Department) |
Effective date: Starting from March 15, 2025.
(According to Decision No. 10/QD-CHQ dated March 05, 2025)
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