PROVIDING REGULATIONS ON CUSTOMS INSPECTION, SUPERVISION AND MANAGEMENT OF EXPORTED, IMPORTED AND TRANSIT GOODS AND TRANSPORT MEANS OPERATING IN SMART BORDER GATE AREAS APPROVED BY THE PRIME MINISTER

This Circular provides regulations on customs inspection, supervision and management of exported, imported and transit goods and transport means operating in smart border gate areas approved by the Prime Minister.

1. Organizations and individuals exporting and importing goods.

2. Smart border gate operating enterprises.

3. Customs authorities and customs officers.

4. Other organizations and individuals involved in the management and supervision of unmanned intelligent transport vehicles and the receipt and delivery of goods at smart border gates.

In this Circular, the following terms shall be construed as follows:

1. An unmanned intelligent transport vehicle transporting exported and imported goods entering and exiting the smart border gate area (hereinafter referred to as the "unmanned intelligent transport vehicle") is a motor vehicle enabling partial or full automation of driving operations, route determination and situation handling when participating in road traffic, for the purpose of transporting containers (including containers with or without goods) operating in the smart border gate area.

2. Exported and imported goods brought into the smart border gate area are goods on the list agreed upon by the provincial-level local governments of the two countries Vietnam and China.

3. The smart border gate area of Vietnam (hereinafter referred to as the "smart border gate area") is an area with a clearly defined scope and geographical boundaries within the land border gate area, subject to inspection and supervision by the customs authority.

The smart border gate area comprises:

a) An export goods staging area;

b) An import goods staging area;

c) A physical goods inspection area;

d) A container scanning area;

dd) A smart border gate control and operations center;

e) An automated container handling area;

g) A goods transportation route for unmanned intelligent transport vehicles;

h) Other functional areas as prescribed by law.

4. A smart border gate operating enterprise (hereinafter referred to as the "operating enterprise") is an enterprise licensed by the border province People's Committee for investment in and construction of a smart border gate that meets the conditions for inspection and supervision by the customs authority and the relevant provisions of law.

5. A smart border gate management and operation system (hereinafter referred to as the "management and operation system") is a system developed by the operating enterprise to serve the management and supervision of transport means entering and exiting the smart border gate and goods stored in the smart border gate area; connected and exchanging data with the management and operation system of the operating enterprise on the Chinese side; and connected and exchanging data with the Customs Electronic Data Processing System. The management and operation system shall ensure cybersecurity and protection of personal data and electronic data of state management authorities in accordance with applicable regulations.

6. Data on export and import goods and transport means passing through the smart border gate is data agreed upon and exchanged between the General Administration of Customs of China (GACC) and the Vietnam Customs through the National Single Window Portal, or data exchanged between the operating enterprise of Vietnam and the operating enterprise of China through a mechanism agreed upon by both parties and notified to the customs authority.

7. An automated container handling area is an area equipped with an automated container handling system to receive export containers transported by road transport means from the domestic territory and transfer them onto unmanned intelligent transport vehicles for transportation to the export goods staging area and vice versa.

8. A goods transportation route is a route connecting the smart border gate area of Vietnam to the smart border gate area of China, using advanced technology to position and monitor the movement route of unmanned intelligent transport vehicles.

1. Smart border gate areas must be equipped with facilities serving customs inspection and supervision, including: vehicle recognition camera systems for unmanned intelligent transport vehicles; electronic barriers at entry and exit gates; surveillance cameras; electronic weighbridges; and goods management systems for goods entering and exiting the border gate area. These facilities must be directly connected to the Customs Electronic Data Processing System. All activities in the smart border gate area are subject to customs inspection, supervision and control in accordance with the Law on Customs and Decree No. 08/2015/ND-CP of the Government elaborating on and providing measures for the implementation of the Law on Customs on customs procedures, inspection, supervision and customs control, as amended and supplemented by Decree No. 167/2025/ND-CP.

2. Goods entering and exiting the smart border gate area are subject to customs inspection, supervision and control in accordance with the Law on Customs and its implementing documents, including:

a) Vietnamese exported goods or goods from other countries in transit through Vietnamese territory that have completed customs procedures, transported into the smart border gate area for staging and awaiting loading onto unmanned intelligent transport vehicles for actual exportation through China;

b) Imported goods from China transported on unmanned intelligent transport vehicles into the smart border gate area for staging and awaiting the completion of customs procedures for importation into Vietnam or transit through Vietnamese territory for exportation to another country;

c) Empty containers brought into the smart border gate area awaiting exportation to China or importation into Vietnam.

3. Unmanned intelligent transport vehicles entering and exiting the smart border gate area are not required to carry out exit and entry customs procedures, but are subject to customs inspection, supervision and control in accordance with the Law on Customs, Clause 5 of Article 81 of Decree No. 08/2015/ND-CP of the Government elaborating on and providing measures for the implementation of the Law on Customs on customs procedures, inspection, supervision and customs control, as amended and supplemented by Decree No. 167/2025/ND-CP, and the provisions of Article 6 of this Circular.

4. The operating enterprise shall be responsible for complying with the provisions of Article 41 of the Law on Customs.

5. Operating hours at the smart border gate area shall be in accordance with the agreement between the People's Committee of the Vietnamese border province managing the smart border gate and the Chinese side.

6. Customs authorities and customs officers, in the course of carrying out customs procedures, inspection, supervision and customs control, shall comply with the provisions of Circular No. 38/2015/TT-BTC of the Ministry of Finance prescribing customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, and the guidance in this Circular.

1. The customs authority shall carry out risk analysis and assessment of imported consignments based on advance cargo information received from the operating enterprise or from the General Administration of Customs of China (GACC).

2. Where exported and imported goods are stored in the smart border gate area and there are grounds to determine that smuggling or illegal transportation of goods across the border has occurred, the Head of the Border Gate Customs Team shall decide to suspend the movement of goods through the customs supervision area for physical inspection. The suspension of movement of goods through the customs supervision area shall be carried out in accordance with Article 52d of Circular No. 38/2015/TT-BTC of the Ministry of Finance prescribing customs procedures; customs inspection and supervision; export duty, import duty and tax administration for exported and imported goods, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

3. Imported goods may be stored in the smart border gate area for a period of no more than 30 days from the date the goods arrive at the border gate. Upon expiry of the above period, where the cargo owner arrives to carry out customs procedures to collect the goods, administrative penalties shall be imposed in accordance with the law.

Where imported goods brought into the smart border gate area have not yet undergone customs procedures, the enterprise may transport them to a location for goods consolidation, customs inspection and supervision and must carry out customs procedures in the same manner as for goods transported under customs supervision.

4. Where exported and imported goods stored in the smart border gate area require a change of goods container or repacking at the request of the customs declarant, the customs declarant must notify the customs authority and the operating enterprise for supervision and information updating in the system. Where the goods are to be split or consolidated with other goods, this must be carried out at an LCL consolidation point recognized by the Customs Department in accordance with the law.

5. The handling of unclaimed goods in the smart border gate area shall be carried out in accordance with the law on handling of unclaimed goods in the customs operational area.

1. Responsibilities of the operating enterprise:

a) Provide the customs authority with a vehicle list of unmanned intelligent transport vehicles operating in the smart border gate area in accordance with the data fields in the Appendix enclosed with this Circular through the National Single Window Portal. This provision shall only be made once before the unmanned intelligent transport vehicle enters the smart border gate area.

b) Where there are changes to vehicle information compared to the vehicle list already provided, the operating enterprise shall be responsible for notifying the amendments and supplements and sending them to the customs authority at least two hours before the vehicle arrives at the border gate.

c) Only permit unmanned intelligent transport vehicles to enter and exit the smart border gate after the Customs Electronic Data Processing System has received and approved the application.

d) Vietnamese unmanned intelligent transport vehicles temporarily exported to China and Chinese unmanned intelligent transport vehicles temporarily imported into Vietnam may be kept in the smart border gate area for a period of no more than 48 hours from the time of passage through the border gate.

Upon expiry of the above period, where an unmanned intelligent transport vehicle has not yet been re-imported into Vietnam or re-exported to China, the operating enterprise must notify the customs authority through the system. Where the vehicle is not re-imported or re-exported, customs procedures must be carried out in accordance with the regulations.

dd) Present the vehicle to the customs authority for inspection where there are signs of a violation of customs law.

2. Responsibilities of the customs authority:

a) Immediately upon receipt of the vehicle list of unmanned intelligent transport vehicles sent by the operating enterprise, the system shall automatically receive and update the database.

b) On a daily basis, the assigned customs officer shall monitor the movement of unmanned intelligent transport vehicles entering and exiting the smart border gate on the basis of the vehicle list automatically sent by the system. Where a vehicle not on the list of vehicles authorized to operate in the smart border gate area is detected, the operating enterprise shall be notified to amend and supplement the list or to require the vehicle to exit to China.

c) The Head of the Border Gate Customs Team shall only suspend the operations of a vehicle for physical inspection in strict accordance with the prescribed order and procedures where there are signs of a violation of customs law. Where the suspension is unjustified, compensation for damage shall be paid in accordance with the law.

1. Before exported goods are brought into the smart border gate area:

a) Before a domestic transport vehicle transports exported goods to the smart border gate, the customs declarant shall declare vehicle information in accordance with the data fields prescribed by the Minister of Finance through the National Single Window Portal. The National Single Window Portal shall automatically receive and transmit the information to the Customs Electronic Data Processing System.

b) The management and operation system shall receive the customs declaration number or goods management number of the exported consignment and the information of the domestic transport vehicle transporting the exported goods into the smart border gate area from the Customs Electronic Data Processing System.

c) The management and operation system shall automatically verify and cross-check information on the domestic transport vehicle transporting the exported goods against camera images of the vehicle at the entry gate of the smart border gate area. Where the information matches, the system shall automatically open the electronic barrier to allow the vehicle to enter the smart border gate area. Where the information does not match, the vehicle operator shall be required to proceed to a designated area and vehicle information shall be updated for the customs authority managing the border gate.

2. Confirmation of goods entering the smart border gate area:

When the transport vehicle carrying goods arrives at the entry gate of the smart border gate area, the management and operation system shall automatically verify and cross-check vehicle information against camera images of the vehicle at the smart border gate area:

a) Where the transport vehicle and goods meet the conditions for entry into the border gate, the management and operation system shall automatically update and confirm goods entry into the customs supervision area (getin) (i.e., confirmation of goods entering the customs supervision area) and directly transmit the information to the Customs Electronic Data Processing System. The vehicle operator shall drive the goods transport vehicle to the automated container handling area to unload the goods from the vehicle.

b) Where the conditions are not met, the management and operation system shall refuse to update and shall inform the vehicle operator to amend and supplement the information or contact the customs authority for confirmation and clarification.

3. At the smart border gate area:

a) Where the vehicle operator transports goods to the export goods staging area, the automated crane system shall receive the goods, unload them into the staging area and update the information in the system.

b) Where goods are transported directly to the importing country without unloading at the staging area, the automated crane shall lift the goods from the transport vehicle and transfer them to an unmanned intelligent transport vehicle for direct passage through the export gate.

4. Confirmation of goods passing through the customs supervision area

When goods are transported through the exit gate (actual exportation), the management and operation system shall automatically update information on goods passing through the customs supervision area (getout) (i.e., confirmation of goods passing through the customs supervision area) and transmit the information back to the Customs Electronic Data Processing System.

5. Where goods are stored at the smart border gate, the customs declarant may cancel the customs declaration to bring the goods back into the domestic territory or amend and supplement the declaration to change the border gate in accordance with the law on customs.

1. Before imported goods are transported by unmanned intelligent transport vehicles to the border gate:

a) Responsibilities of the customs authority: Based on information on imported goods and transport means transmitted by the General Administration of Customs of China (GACC) through the National Single Window Portal, the customs authority shall provide the operating enterprise with a list of goods expected to be loaded and unloaded at the smart border gate area in accordance with the data fields prescribed in the Appendix enclosed with this Circular.

Where the National Single Window Portal does not yet meet the requirements for receiving information from the General Administration of Customs of China (GACC), at least 30 minutes before the unmanned intelligent transport vehicle arrives at the border gate, the operating enterprise shall provide information on the unmanned intelligent transport vehicle and the goods on the vehicle in accordance with the data fields prescribed in the Appendix enclosed with this Circular to the customs authority through the Customs Electronic Data Processing System.

2. When the unmanned intelligent transport vehicle transporting imported goods passes through the import entry gate, the management and operation system shall automatically update information on goods arriving at the import border gate (getin) and transmit the information back to the Customs Electronic Data Processing System.

3. At the smart border gate area:

a) Immediately upon the unmanned intelligent transport vehicle transporting goods arriving at the automated container handling area, the automated crane system shall receive and transfer the goods to the import goods staging area to await the completion of import customs procedures, and update the information in the management and operation system.

b) Where the goods are eligible to pass through the customs supervision area and are to be transferred onto a transport vehicle for direct delivery into the domestic territory without unloading at the staging area, the automated crane system shall transfer the goods onto the transport vehicle for transportation through the exit gate of the smart border gate area and update the information in the management and operation system.

c) Where, based on risk analysis and assessment and other information available at the time the goods arrive at the border gate, a consignment is determined to show signs of a violation of law, the Head of the Border Gate Customs Team shall notify the operating enterprise to coordinate the transportation of the goods to the container scanning area for inspection.

4. Confirmation of imported goods passing through the customs supervision area:

a) Before driving a domestic transport vehicle into the smart border gate area to collect imported goods, the vehicle operator shall declare vehicle information in accordance with the data fields prescribed by the Minister of Finance and submit the information through the National Single Window Portal. The National Single Window Portal shall automatically receive and transmit the information to the management and operation system for vehicle control upon entry into the smart border gate to collect goods.

The management and operation system shall send a notification of the goods collection location to the customs declarant and vehicle operator.

b) When transporting goods through the customs supervision area at the exit gate of the smart border gate area, the management and operation system shall automatically verify and cross-check transport vehicle information against the information in the Customs Electronic Data Processing System. Where the goods are eligible to pass through the customs supervision area, the system shall automatically confirm goods passage through the customs supervision area (getout). Where the goods are not eligible, the vehicle operator must contact the customs authority for inspection and confirmation.

1. Where the management and operation system experiences an incident requiring suspension of goods receipt and delivery by unmanned intelligent transport vehicles, the operating enterprise shall immediately notify the border gate customs authority. Pending the resolution of the incident, where the operating enterprise requests continued processing of exported and imported consignments, the border gate customs authority shall carry out customs supervision of the exported and imported goods in accordance with the regulations.

2. Where the Customs Electronic Data Processing System experiences an incident, the customs authority shall notify and provide the operating enterprise with a list of consignments eligible to pass through the customs supervision area in paper form, and simultaneously carry out direct inspection and supervision activities of customs officers.

3. Where an unmanned intelligent transport vehicle experiences an incident rendering it inoperable, the operating enterprise shall notify the customs authority, carry out repairs or transport the vehicle back to China, and update the information in the management and operation system.

1. The Customs Department

a) Assign codes for goods storage locations pending customs clearance for smart border gate areas.

b) Organize and carry out customs inspection, supervision and control of exported, imported and transit goods and unmanned intelligent transport vehicles on exit and entry through the smart border gate area.

c) Upgrade and deploy the National Single Window Portal to implement the ASEAN Single Window mechanism and exchange information with the General Administration of Customs of China (GACC) pursuant to the Cooperation Agreement between the Ministry of Finance of the Socialist Republic of Vietnam and the General Administration of Customs of China (GACC) on sharing of customs declaration data for the implementation of the Vietnam-China Smart Border Gate model.

d) Take charge and cooperate with specialized management authorities at the smart border gate area to establish the methods and content of information and data sharing on exported and imported goods, unmanned intelligent transport vehicles and domestic transport means entering and exiting the border gate area for goods receipt and delivery in accordance with the regulations. Take charge and cooperate with relevant units to ensure stable, continuous and secure operations of the Customs Electronic Data Processing System.

2. Customs authority managing the smart border gate area

a) Disseminate information and provide guidance to organizations, individuals and import-export enterprises in the area on timely, complete and accurate declaration of information on exported, imported and transit goods passing through the smart border gate area and transport means entering and exiting the smart border gate area for goods receipt and delivery in accordance with the guidance in this Circular.

b) Cooperate with the operating enterprise to support and provide guidance to organizations, individuals and functional forces, and receive and handle information and feedback from organizations, individuals and functional forces in the course of the smart border gate pilot implementation.

c) The customs authority managing the smart border gate area shall be responsible for consolidating difficulties and problems arising in the course of implementation, reporting and proposing to the Customs Department for consideration and guidance, or reporting to the Ministry of Finance within its authority.

1. Develop the management and operation system, connect it with the management and operation system of the Chinese operating enterprise, the Customs Electronic Data Processing System and the National Single Window Portal to directly receive and share information relating to exported and imported goods, unmanned intelligent transport vehicles and transport means entering and exiting the smart border gate area for goods receipt and delivery.

Where, after the General Administration of Customs of China (GACC) and the Ministry of Finance have concluded the Cooperation Agreement on sharing of customs declaration data on exported and imported goods through the National Single Window Portals of both parties for the implementation of the Vietnam-China Smart Border Gate model, the exchange of information on imported goods shall be carried out by the customs authority sharing data with the operating enterprise and the functional forces at the border gate through the National Single Window Portal.

2. The operating enterprise shall be responsible for developing and connecting its information technology system to serve the provision of information and data sharing as required by the competent authority for the purpose of collecting charges for the use of infrastructure works, service works and public utilities in the border gate area in accordance with the law and the resolutions of the province-level People's Council.

Based on the export and import situation of goods on the list prescribed in Clause 2 of Article 3 of this Circular, the People's Committee of the border province managing the smart border gate shall take charge of discussions with the local government authorities of the Chinese side to expand the range of goods for export and import through the smart border gate and notify the Ministry of Finance for updating in the system.

1. This Circular comes into force as of October 15, 2026.

2. This Circular shall only apply to pairs of smart border gates put into operation and use by decision of the competent authority in accordance with the regulations.