On August 29, 2025, Saigon Port Border Gate Customs Sub-Department, Zone I, issued Official Letter No. 1926/KV1-GSKS regarding the supervision of sampling of exported and imported goods subject to specialized inspection within customs operation areas.
Details are as follows:
According to newly promulgated Decree No. 167/2025/NĐ-CP, the results of analysis and conclusions for goods samples subject to specialized inspection shall be deemed invalid and insufficient for customs clearance if the sampling of the shipment within customs operation areas is conducted without the supervision of customs authorities
1.Principles of supervising the sampling of goods subject to specialized inspection
Prior to August 15, 2025, customs authorities only supervised the sampling process based on risk management application.
From August 15, 2025, all cases of sampling exported and imported goods subject to specialized inspection within customs operation areas must be supervised by customs authorities.
Note: Customs operation areas include:
- Land border gates, international railway stations, and international civil airports.
- Seaports and inland waterway ports engaged in import, export, entry, exit, and transit activities.
- Areas for storing goods under customs supervision, export processing zones, and customs preferential zones.
- Customs clearance locations, bonded warehouses, tax-suspension warehouses, international post offices, and premises of customs declarants during post-clearance audit.
- Locations for inspection of import and export goods within the customs territory.
- Other areas and locations meeting the requirements of state management, as decided by the Prime Minister, where import, export, and transit of goods; entry, exit, and transit of means of transport are permitted.
(Pursuant to Article 7 of the Customs Law 2014)
2.Guidelines on sampling within customs operation areas
- Prior to sampling, the customs declarant must notify customs authorities of the time and location of sampling in order for customs to supervise the sampling process
- During sampling, a representative of the customs declarant (as specified in the letter of introduction or authorization letter) must be present.
- Samples must be sealed, a sampling record must be prepared, and the record must bear the confirmation of the customs declarant and the specialized inspection authority/organization.
(Article 1.17.c of Decree No. 167/2025/ND-CP amended and supplemented in Article 33.2 of Decree No. 08/2015/ND-CP)
3. Administrative sanctions
A fine of between VND 5,000,000 and VND 10,000,000 shall be imposed for failing to provide information and coordinate with customs offices in monitoring, inspecting and supervising goods exiting, entering and storing goods at ports, warehouses, yards, places of customs procedures, gathering, customs supervision inspection,….
(Article 24.2.b of Decree No. 128/2020/ND-CP)
(According to Official Letter No. 1926/KV1-GSKS dated August 29, 2025)
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