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The Government Office has just issued a Press Release on the direction and administration of the Government and Prime Minister on May 15, 2026. Download Amending and supplementing the Decree on the scope of customs operations areas Amending and supplementing the Decree on the scope of customs operations areas The Government issued Decree No. 153/2026/ND-CP amending and supplementing a number of articles of Decree No. 01/2015/ND-CP dated January 2, 2015 detailing the scope of customs operations areas; The responsibility for coordination in preventing and combating smuggling and illegal transportation of goods across borders has been amended and supplemented in Decree No. 12/2018/ND-CP dated January 23, 2018 of the Government. Changing the scope of customs operations at land and waterway border gate areas. In particular, Decree No. 153/2026/ND-CP amends and supplements Article 3 stipulating the specific scope of operations customs at land border gates and inland waterway border gates in the direction of removing some border gates from the scope of customs operations because there are no import-export activities, the Provincial Peoples Committee has not announced permission for import-export activities, and no customs officers and civil servants are assigned. Previously, Article 3 of Decree 01/2015/ND-CP stipulated the specific scope of customs operations at land border gates and border gates. Inland waterway border gates are areas with boundaries determined at a border gate opened on a road or inland waterway in the land border area as specified in the Appendix attached to Decree 12/2018/ND-CP amending and supplementing a number of articles of Decree 01/2015/ND-CP, including 88 land border gates in 21 provinces. This content is amended and supplemented in Decree No. 153/2026/ND-CP as follows: The specific scope of customs operations in the area of road border gates, customs clearance routes, specialized roads for transporting goods, inland waterway border gates, and railway border gates are areas with boundaries determined at a border gate opened on a road or inland waterway in the land border area as specified in the Appendix issued with this Decree; Accordingly, there are 68 road border gates in 22 provinces. At the same time, Decree No. 153/2026/ND-CP adds Clause 2, Article 3 in the direction of opening: For border gates, customs clearance routes, specialized roads for transporting goods, border openings or other locations that have not been determined to be the scope of customs operations according to the provisions of this Decree, when opened, upgraded and announced to allow export activities by a competent authority, Imports, with enough specialized inspection and control forces, technical infrastructure conditions to serve state management according to the provisions of law, the customs operating area is determined according to the scope of the border gate area decided by the Government or the Peoples Committee of the province or city. Amending and supplementing the scope of customs operating areas outside the border gate area. The specific scope of customs operating areas in areas outside the border gate is the location where the customs agency carries out customs procedures. or customs supervision or customs control or physical inspection of goods according to the provisions of customs law as stipulated in Article 8 of Decree No. 01/2015/ND-CP, which has been amended and supplemented in Decree 12/2018/ND-CP. Practical implementation arises in a number of areas and locations where customs authorities are carrying out inspection, supervision, customs control activities... according to the provisions of law but have not yet been regulated. is the area of customs operations according to the current decree; A number of new legal documents have been promulgated or amended and supplemented with regulations on areas where import and export enterprises are given preferential treatment in terms of customs procedures, import and export taxes... that generate customs procedures, inspection, supervision, and control by customs but have not been regulated as areas of customs operations, causing difficulties and obstacles in implementing customs inspection, supervision, and control. Pursuant to Clause 11, Article 4 of the Customs Law, customs control includes includes investigation, verification activities or other professional measures applied by customs authorities to prevent smuggling, illegal transportation of goods across borders and other violations of customs laws; Implementing the Partys policy, the Customs sector will have to cut 30% of procedures at the customs clearance stage, transfer pre-inspection to post-inspection and strengthen post-clearance inspection and customs control to prevent smuggling and avoid tax revenue loss... in which, for the type of machinery, equipment, raw materials, and supplies imported for processing and production of exported goods that are stored at production facilities of organizations and individuals, they must be subject to inspection, supervision, and control by customs authorities. through post-clearance inspection activities and customs control activities to ensure proper use, prevention and combat of smuggling and illegal transportation of goods across borders. However, the current decree does not stipulate headquarters, warehouses... as areas where customs control activities can be carried out, making it difficult to proactively prevent, detect, and handle violations. Therefore, Decree No. 153/2026/ND-CP has amended and supplemented warehouses.Clause 2, Clause 3, Clause 5, Clause 8, Clause 9 Article 8 - The specific scope of customs operations in areas outside the border gate is as follows: 2. Headquarters, warehouses, production facilities of enterprises producing and trading goods subject to customs supervision and control in industrial zones, economic zones, free trade zones, high-tech zones, centralized digital technology zones, international
