Aligning regulations with new laws
On May 15, 2026, the Government issued Decree No. 169/2026/ND-CP amending and supplementing a number of regulations on administrative sanctions. This is seen as a necessary adjustment to update new legal regulations, while addressing shortcomings that have arisen during implementation in recent times.
The Decree was developed based on a comprehensive review of current regulations to align with the Law on Handling of Administrative Violations and the Tax Administration Law No. 108/2025/QH15, while also meeting practical requirements in increasingly diverse and complex export and import activities.
One of the important objectives of this amendment is to enhance the feasibility and effectiveness of handling violations. Accordingly, many regulations have been adjusted to be clearer and more practical, ensuring state management requirements while creating favorable conditions for businesses during customs procedures.
The customs authority stated that the process of drafting the Decree closely followed issues arising in management practice, especially cases where there were different interpretations or difficulties in application during handling. Based on this, many contents were amended and supplemented to clarify legal responsibilities, unify application methods, and limit disputes.
Notably, the Decree also removes some violations that are no longer consistent with current legal regulations or rarely occur in practice. This streamlined review is expected to make the regulatory system clearer, easier to apply, and reduce overlaps during enforcement.
According to regulations, Decree No. 169/2026/ND-CP takes effect from July 1, 2026. From this date, Decree No. 128/2020/ND-CP on administrative sanctions in the customs field and related contents in Decree No. 102/2021/ND-CP will expire.
The Decree also clearly stipulates transitional principles to ensure stability in the application of the law. For sanction decisions issued before the new Decree takes effect but are still under appeal, the previous regulations will continue to apply.
Meanwhile, for violations occurring before the effective date of the Decree but discovered or considered for handling after July 1, 2026, the new regulations will apply if the legal responsibility is lighter or no legal responsibility is stipulated. This regulation aims to ensure the principle of benefiting the violating organizations and individuals as prescribed by law.
Adding many new regulations, removing practical obstacles
Decree No. 169/2026/ND-CP consists of 4 chapters and 40 articles, comprehensively regulating administrative violations, forms of sanctions, sanction levels, remedial measures, as well as handling authority in the customs field.
The applicable subjects include not only domestic organizations and individuals but also foreign organizations and individuals who commit administrative violations in the customs field within the territory of Vietnam, unless otherwise provided by international treaties to which Vietnam is a member.
One of the notable new points is that the Decree adds a number of cases where administrative sanctions are not imposed, while also updating new violations to align with changes in regulations on customs procedures, inspection, supervision, and management of export and import goods.
This addition aims to ensure consistency with Decree No. 167/2025/ND-CP amending and supplementing detailed regulations for implementing the Customs Law and related legal documents.
Many amendments in this revision focus on resolving practical obstacles.
Accordingly, the Decree clarifies the concept of material evidence of administrative violations, thereby clearly distinguishing between goods directly related to the violation and goods that have been properly declared to customs. This clarification is expected to limit different interpretations during case handling.
Another new point is the more specific regulation for cases of violations transferred from criminal proceedings to administrative handling. Accordingly, if the violating organization or individual does not proactively remedy the consequences by paying the full amount of tax due before the issuance of the sanction decision, they will still be subject to handling as prescribed.
Notably, this Decree also clarifies responsibility for cases where businesses have received specific guidance from competent authorities on codes, tax rates, and tax amounts but continue to make incorrect declarations.
Accordingly, sanctions will be applied when the business has been guided in writing; has had results of analysis and classification of goods; has had a code pre-determined or has been subject to tax assessment or sanctions for the same item but continues to repeat the violation.</p
