According to the Customs Department, recent military conflicts in the Middle East have significantly affected international transport and logistics activities, particularly shipping routes connecting trade between Asia, Europe, the Middle East, and Africa. This situation directly impacts Vietnamese enterprises’ import-export activities when trading with countries in the conflict area or transporting goods through the region.
In response, the Customs Department has requested regional customs sub-departments to instruct customs units at border gates and outside border gates to prioritise customs procedures, facilitating Vietnamese enterprises’ import and export of goods to countries in the Middle East conflict area or goods that must transit through the region.
For export goods destined for Middle Eastern countries experiencing military conflict or transported through the area, if customs declarations have been registered but the goods have not yet been exported (whether procedures have been completed or not, and whether the goods have entered the customs supervision area or have entered but not yet been loaded onto outbound transport), enterprises may request cancellation of export customs declarations to bring the goods back into the domestic market. Regional customs sub-departments will guide enterprises in cancelling declarations in accordance with Article 22 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 11, Article 1 of Circular No. 39/2018/TT-BTC and Clause 10, Article 1 of Circular No. 121/2025/TT-BTC.
If goods have already been gathered at seaports, airports, or border gates awaiting export but cannot proceed with export procedures, customs authorities will facilitate enterprises in returning the goods to the domestic market or storing them at bonded warehouses or cargo warehouses at border gates for preservation.
For goods that have completed export procedures, been loaded onto outbound transport, are in transit to the importing country, or have arrived at the importing country but must be re-imported into Viet Nam, customs units will guide enterprises in carrying out re-import procedures in accordance with Article 47 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 25, Article 1 of Decree No. 167/2025/ND-CP.
If goods have completed customs procedures, been loaded onto outbound transport, are en route to the importing country, or have already arrived there but the foreign partner refuses to receive them, Vietnamese enterprises may request changes to the shipping route, delivery location, or consignee. In such cases, enterprises must carry out procedures to amend or supplement customs declaration information and submit supporting documents proving the changes in accordance with Article 20 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 9, Article 1 of Circular No. 39/2018/TT-BTC and Clause 8, Article 1 of Circular No. 121/2025/TT-BTC.
