With a view to providing an overview of policy changes and reform orientations in the customs sector, Asia Legal is pleased to introduce to our readers the Documentation of the 2025 Dialogue Conference between the Ministry of Finance and Taxpayers (Customs Sector). The documentation focuses on key updates in customs legislation and the sector’s digital transformation process, thereby helping businesses promptly grasp relevant policies, enhance compliance effectiveness, and improve import–export operations.
The documentation is structured into two main parts:
A. Introduction of new customs policies from December 2024 to the present;
B. Recent digital transformation initiatives in the customs sector.
Key Highlights in the Customs Sector in 2025
- Further improvement of the customs legal framework toward trade facilitation, administrative reform, and a business-centric approach.
- Adjustments to export and import duty policies to support production, balance trade, and align with international commitments; expansion of import duty exemptions for science and technology, innovation, and the digital technology industry.
- Expansion of the customs priority regime for high-tech enterprises, semiconductor companies, and strategic technology projects, with more flexible requirements on turnover and compliance history.
- Fundamental resolution of obstacles related to on-the-spot import and export through the introduction of specific regulations on customs inspection, supervision, and transitional mechanisms.
- Acceleration of digital and smart customs under Decree No. 167/2025/ND-CP, including the reduction and simplification of procedures, expansion of electronic customs processes, and minimization of paper-based documents.
- Standardization of procedures for express delivery goods and abolition of ad hoc regulations issued during the pandemic period.
- Promotion of electronic transactions in the tax–customs field, including completion of the legal framework for electronic tax payment, electronic tax guarantees, and data exchange among customs authorities, banks, and taxpayers.
Recent Digital Transformation of the Customs Sector
- Establishment of digital transformation as a core pillar of customs modernization, shifting from manual management to data- and technology-driven governance.
- Development of a comprehensive legal corridor for digital transformation based on resolutions and directives of the Government, the Prime Minister, and the Ministry of Finance.
- Strengthening governance structures and synchronized implementation across the sector through the issuance of an action plan for the 2025–2030 period, coupled with enhanced training and capacity building for customs officials.
- Development and operation of key digital platforms, including the National Single Window Portal and the IT system supporting Digital Customs.
- Expanded application of digital technologies in customs operations, such as digitization of dossiers and documents, automated assignment of inspections, upgrades to the VNACCS/VCIS system, and further simplification of administrative procedures.
- Enhanced national and international data connectivity and sharing, integration of procedures across multiple ministries and agencies, and electronic exchange of certificates of origin within ASEAN.
- Positive impacts on citizens and businesses, with nearly 100% of customs procedures digitized and approximately 99.65% of enterprises participating in the electronic system.
- Improved clearance efficiency and reduced compliance costs, shortening customs clearance time by 20–30%, increasing transparency, minimizing direct contact, and enhancing the overall business experience.
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