List of imported goods subject to customs clearance at import border gates

According to the Decision No. 31/2026/QD-TTg promulgating the list of imports subject to customs procedures at import border gates, the Government has promulgated a list of imported goods subject to customs clearance at import border gates.

These imported goods include:

- Cigarettes, cigars, and other preparations from tobacco plant intended for smoking, inhailing, chewing, sniffing, and sucking;

- Wine

- Beer made from malt;

- Passenger cars with fewer than 16 seats;

- Aircraft and yachts;

- Petroleum of all types

- Air conditioners with a capacity of 90,000 BTU or less

- Playing cards;

- Joss paper;

- Explosive precursors and industrial exposives under the list promulgated by the Ministry of Industry and Trade;

- Imported goods under the list of goods affecting national defense and security promulgated by the Government;

- Goods imported from countries and territories with disease outbreak warnings according to notifications of the Ministry of Agricuture and Environment.

What are import border gates?

Import border gates shall include:

- Seaports and airports where the import cargo are unloaded;

- International rail junction stations;

- International land border gates, main land border gates;

- Phuoc Long ICD Port in Ho Chi Minh City.

Source: Decision No. 31/2026/QD-TTg promulgating the list of imports subject to customs procedures at import border gates (issued by the Prime Minister of Vietnam in June, 29, 2026