Reducing redundant documentation and compliance costs
For import-export businesses, the time required for customs procedures depends on far more than just the declaration and processing of the customs declaration form itself. A significant amount of time, manpower, and cost is devoted to painstakingly preparing, submitting, and cross-checking relevant documents — particularly those issued by specialised management agencies or specialised inspection bodies.
In the absence of full data connectivity, businesses may be required to redundantly resubmit information that has already been received by a state agency. This cumbersome process increases the administrative workload, prolongs cargo processing times, and can lead to costly additional storage and yard fees.
The Law amending and supplementing a number of articles of the Law on Customs has established the vital legal foundation to gradually address this persistent issue. Under the new regulations, customs declarants will now seamlessly submit information and documents as data messages via the National Single Window system to fulfil the requirements of relevant state management agencies.
Customs authorities will now make decisions on customs clearance and the release of goods based on information directly received from the system. Customs declarants are no longer required to resubmit or present to customs authorities documents that have already been issued by specialised state management agencies or specialised inspection bodies via the National Single Window mechanism.
Thus, one of the Law’s most profound direct impacts is to facilitate the seamless reuse of existing data, thereby drastically reducing the need to submit redundant documents and information. As agencies become fully equipped to exchange and utilise information within the system, the time businesses spend preparing, verifying, and cross-checking documents is also significantly reduced.
According to Au Manh Toan, Head of the Import-Export Department at Hyundai Thanh Cong Viet Nam Auto Manufacturing Joint Stock Company, data connectivity is truly effective only when businesses are no longer required to resubmit existing information, thereby sharply reducing the time and manpower needed to process documentation. Seamless data sharing also enables businesses to better manage customs clearance timing, minimise costly storage and yard costs, and instead focus resources on core production and business operations.
From this perspective, the National Single Window mechanism serves not merely as a portal for receiving electronic dossiers but also as a platform for connecting, sharing, and reusing information. The law also clarifies the legal validity of documents in the form of data messages used during customs procedures, laying the groundwork to reduce reliance on paper-based documentation.
Reusing data already received by state agencies helps simplify procedures and facilitate import-export activities while still meeting regulatory requirements. This also enables customs authorities to shift their focus from inspecting individual dossiers to analysing information, assessing compliance levels, and identifying risks.
Allocating inspection resources based on risk levels
A significant shift introduced by Law No. 11/2026/QH16 goes beyond the mere digitisation of documents; data now serves as the direct basis for compliance and risk management activities.
Based on comprehensive information regarding businesses, goods, and procedural workflows, customs authorities will systematically collect, process, analyse, cross-check, and verify data; compile risk and priority profiles; and proactively detect, forecast, and issue warnings regarding potential risks. The assessment results serve as the basis for customs authorities to select appropriate inspection, supervision, and post-clearance audit measures, as well as to carry out other operational activities precisely tailored to the specific risk and compliance levels of each entity.
Consequently, inspection resources can be concentrated on cases showing signs of high risk. For enterprises with a strong track record of compliance, a compliance-based management approach facilitates smoother procedural processing.
Au Manh Toan noted that effective data utilisation enables customs authorities to more accurately assess the compliance and risk levels of enterprises. This allows for the facilitation of compliant businesses while focusing inspection resources on high-risk cases.
To support the collection, processing, and analysis of information, the Law permits the application of digital technology, big data, and artificial intelligence in risk and compliance management. This provides a crucial legal foundation for enhancing data aggregation capabilities, detecting anomalies, and assisting in the selection of appropriate operational measures.
This approach demonstrates that technology does not replace the need for management but rather assists customs authorities in handling vast amounts of information and enhancing the quality of assessments. When inspection decisions are based on data and risk levels, targeted supervision ensures efforts are focused on the right subjects, thereby avoiding indiscriminate inspections.
Data-driven management can also generate powerful spillover effects for logistics and supply chain operations. Reduced clearance times help significantly lower storage and warehousing costs, enabling businesses to be far more proactive in the transportation, production, and distribution of goods.
However, this method also imposes higher demands on businesses. As data becomes the basis for compliance assessment, information contained in contracts, invoices, transport documents, accounting records, warehouse data, and customs declarations must be accurate, consistent, and verifiable.
Consequently, businesses need to place greater emphasis on data standardisation and information control right from the point of origin. Data quality serves not only to facilitate the completion of specific procedures but also influences the assessment of a business's compliance and risk levels.
The Law amending and supplementing a number of articles of the Law on Customs was passed by the 16th National Assembly on the morning of August 23, 2026, during its first extraordinary session. Voting results showed that 471 out of 474 participating deputies voted in favour, representing 94.20% of the total.
Comprising four articles, the Law amends and supplements regulations concerning customs dossiers, the National Single Window mechanism, risk management, compliance management, e-commerce, and logistics, as well as the application of digital technology, big data, and artificial intelligence in customs operations.
The Law takes effect on March 1, 2027. The period leading up to the Law's effective date is dedicated to drafting detailed regulations, preparing technical infrastructure, refining operational procedures, and conducting pilot operations.
Speaking at the National Assembly session on August 23, 2026, Minister of Finance Ngo Van Tuan emphasised the need for comprehensive preparation to ensure the Law is effectively implemented as soon as possible. The Ministry of Finance has reviewed the provisions requiring detailed regulations from the Government and the Minister, while also prioritising resources for digital customs infrastructure investment and pilot operations prior to the Law taking effect.
With this enhanced legal framework, customs operations will gradually shift from document-based management to data-driven management, and from broad, indiscriminate inspections to the selection of operational measures based on risk and compliance levels. The success of this transition hinges on infrastructure readiness, the capacity for inter-agency data sharing, and the proactive standardisation of information by businesses.
