Vietnam's Decree 336 Takes Effect: Paper Filings Are Out, VNeID Is the Way In

2026-10-16 / Compliance

Signed in August, in force since 15 October

Vietnam's Decree 336/2026/ND-CP was signed on 22 August and took effect on 15 October 2026, replacing Decree 85/2019/ND-CP from November 2019. Its scope is broad: export, import and transit goods, plus the vessels and vehicles carrying them, all move through the National Single Window and ASEAN Single Window mechanisms. The decree spells out what the portal does — receives electronic documents, verifies digital signatures, routes files to the specialised agencies, returns results electronically, and retains data for inter-agency sharing.

VNeID becomes the key

There are now two doors into the system: register an account and digital signature directly on the portal, or log in with a VNeID electronic identity account. The portal operator has a maximum of one working day to verify registration; incomplete filings get bounced back for correction. Vietnam customs' VNACCS system has actually accepted VNeID logins since 1 February this year, so 15 October is the legal hard-stop after months of parallel running. The decree also formalises account locking, activation and revocation — accounts can be frozen immediately when a risk to the system or its data is detected.

For shippers, the real change is in the data

Convenience is one side; rigidity is the other. Vietnamese importers must complete VNeID enterprise accounts and e-identity verification for legal representatives and authorised staff, and electronically authorise their brokers and forwarders — if that chain isn't ready, declarations and cargo release both stall. With declaration data indicators now statutory, automated cross-checking gets sharper: any mismatch across contract, commercial invoice, packing list and bill of lading — the "four documents" — is more likely to trigger a hold, and data is locked at entry, narrowing the room for later amendments. Older rules compound the pressure: under Ministry of Finance Circular 33/2023/TT-BTC, a Form E certificate of origin that doesn't match the declaration gets only about five working days of explanation window; timber products, electronics, steel, e-bikes, solar panels, tyres, footwear and bags, food and agricultural goods and lithium batteries are priority inspection categories; and under-declaration penalties commonly run at 10–30% of the tax shortfall, with retroactive exposure in serious cases.

Shipping to Vietnam? Confirm two things this week

Ask your consignee directly: is the VNeID enterprise account live, and has the electronic authorisation for the broker been completed? That is the entry ticket for customs declarations after 15 October. Then reconcile the Form E header and product names against the customs declaration before the cargo moves — don't wait for a hold notice to start checking paperwork.