Minister of Finance Ngô Văn Tuấn presents the Government's report explaining and revising the draft amendments to the Customs Law. — VNA/VNS Photo Doãn Tấn

HÀ NỘI — The National Assembly on Sunday passed amendments to the Law on Customs, introducing new rules on digital procedures, risk-based inspections and cross-border e-commerce.

The law was approved by 471 of the 474 deputies present, or 94.2 per cent.

The amendments aim to accelerate administrative reform and digital transformation, while adapting regulations to the rapid growth of e-commerce and new forms of cross-border trade. 

One of the key changes is the expansion of the National Single Window mechanism.

The revised law clarifies how agencies coordinate and share data through integrated information systems.

It also states that businesses and individuals will not be required to resubmit paper documents when the relevant data has already been shared electronically.

The law also expands the range of parties involved in customs procedures to include postal and express delivery companies, e-commerce platforms and providers of cargo transport and customs declaration services.

Cross-border e-commerce

From March 1, 2027, goods imported or exported through e-commerce platforms will be subject to customs procedures, with the Government setting the value threshold and detailed procedures.

Organisations and individuals buying or selling goods with foreign parties through e-commerce will also be required to undergo electronic identification and authentication.

E-commerce platform operators will have to connect their systems with the customs authority's e-commerce data processing system to support identification, authentication and data sharing.

Presenting the Government's explanation and revisions to the draft law, Minister of Finance Ngô Văn Tuấn said it was necessary to establish customs inspection and supervision of goods traded through e-commerce platforms at the law level.

He added that the law would set out the basic principles, while the Government would determine the value threshold for e-commerce goods subject to customs procedures, as well as detailed procedures and the roadmap for electronic identification and authentication.

The Government will also set requirements for foreign platform operators without a presence in Việt Nam to connect and share data with customs authorities, he said.

The approach is intended to leave room for the Government to adjust technical requirements as e-commerce develops, while providing a legal framework for customs supervision.

During earlier discussions, some deputies warned that applying the same inspection procedures to e-commerce shipments as to conventional cargo could cause congestion at border gates. E-commerce typically involves a very large number of orders, each with a relatively small value, while requiring fast processing and delivery.

The revisions provide a framework for supervision while leaving key operational details, including value thresholds and procedures, to the Government.

The revised law also strengthens risk-based customs management. Greater use of information technology, artificial intelligence and big data is expected to allow customs authorities to focus inspections on higher-risk shipments while reducing unnecessary checks on compliant businesses.

The Government also agreed to remove provisions on 'customs inspection' from the draft after deputies raised concerns over its legal basis, criteria and the distinction between inspection, appraisal and specialised checks.

Other changes cover customs warehouses, transit goods, duty-free goods, intellectual property-related inspections and post-clearance audits. The law also provides for satellite-based route monitoring in line with the ASEAN transit mechanism.

The amendments will take effect on March 1, 2027. — VNS