Decree 153/2026/ND-CP: Redrawing Customs Operational Zones and Border Anti-Smuggling Coordination Duties
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Based on:153/2026/ND-CP - Government Official Gazette
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On May 14, 2026, the Government issued Decree No. 153/2026/ND-CP, amending Decree No. 01/2015/ND-CP (as previously amended by Decree No. 12/2018/ND-CP) on the specific scope of customs operational zones and the coordination responsibilities for combating smuggling and illegal cross-border transport of goods. The decree is largely technical and administrative in nature: it redefines the precise boundaries (coordinates and area) of customs operational zones at road border checkpoints, customs clearance points, dedicated cargo-transport roads, inland waterway checkpoints, and rail checkpoints. It also updates the list of premises subject to customs supervision and control (warehouses, export-processing enterprise premises, industrial zones, economic zones, free trade zones, international financial centers, etc.) and clarifies the customs authority's lead role in combating smuggling within its operational zones, including the power to apply patrol, investigation, and verification measures and to coordinate tasks with other agencies. The entire old boundary-coordinate appendix (issued with Decree 12/2018/ND-CP) is replaced with a new appendix that specifies detailed boundaries for dozens of checkpoints across 22 border provinces and cities, including Quang Ninh, Lang Son, Cao Bang, Tuyen Quang, Lao Cai, Lai Chau, Dien Bien, Son La, Thanh Hoa, Nghe An, Ha Tinh, Quang Tri, Hue, Da Nang, Quang Ngai, Lam Dong, Gia Lai, Dak Lak, Dong Nai, Tay Ninh, Dong Thap, and An Giang. Import-export businesses, logistics operators, bonded warehouses, and other entities operating at land border checkpoints should check the new boundary appendix to confirm the exact zone subject to customs inspection and supervision, to avoid complications during customs clearance or post-clearance audits. The decree takes effect on July 5, 2026.
Overview
Decree No. 153/2026/ND-CP dated May 14, 2026 amends Decree No. 01/2015/ND-CP dated January 2, 2015, which details the scope of customs operational zones and the coordination responsibilities for combating smuggling and illegal cross-border transport of goods (as previously amended by Decree No. 12/2018/ND-CP dated January 23, 2018).
Key Amendments
- Article 3: Redefines the specific scope of customs operational zones at road border checkpoints, customs clearance points, dedicated cargo-transport roads, inland waterway checkpoints, and rail checkpoints, per the new appendix issued with the decree.
- Article 8: Updates the list of premises subject to customs supervision and control, including offices, warehouses, and production facilities of enterprises in industrial zones, economic zones, free trade zones, high-tech zones, concentrated digital technology zones, and international financial centers; export-processing enterprises; non-tariff zones; inland import-export ports; cargo consolidation facilities (CFS); bonded warehouses and tax-suspension warehouses; and customs declarant premises during post-clearance inspection.
- Articles 11 and 12: Revise rules on exchanging and providing information, documents, and electronic data between agencies; clarify the customs authority's lead role in inspection, supervision, and control, including applying patrol, investigation, and verification measures, and assigning coordination tasks to other agencies in anti-smuggling efforts within customs operational zones.
- Article 5: Replaces the entire appendix of customs-zone boundaries at road and inland waterway checkpoints (previously issued with Decree 12/2018/ND-CP) with a new appendix; removes one clause from point b, clause 1, Article 12, and repeals clauses 1 and 3, Article 1 of Decree 12/2018/ND-CP.
Checkpoint Boundary Appendix
The new appendix specifies detailed coordinates, area, and boundaries (frontage, depth, left/right adjacency) of customs operational zones at checkpoints, clearance points, and dedicated cargo-transport roads across 22 land border provinces and cities, including: Quang Ninh (Mong Cai, Hoanh Mo checkpoints, Bac Phong Sinh clearance point), Lang Son (Huu Nghi, Tan Thanh, Coc Nam, Chi Ma checkpoints, Dong Dang rail checkpoint, Na Hinh checkpoint), Cao Bang (Ta Lung, Tra Linh, Soc Giang, Ly Van), Tuyen Quang (Thanh Thuy, Pho Bang, Sam Pun, Xin Man), Lao Cai (Lao Cai, Kim Thanh), as well as Lai Chau, Dien Bien, Son La, Thanh Hoa, Nghe An, Ha Tinh, Quang Tri, Hue City, Da Nang City, Quang Ngai, Lam Dong, Gia Lai, Dak Lak, Dong Nai, Tay Ninh, Dong Thap, and An Giang.
Because this appendix is highly technical (detailed geodetic coordinates for each boundary marker), it primarily serves state-management purposes and on-site reference for customs and border-guard forces at the relevant checkpoints; the full coordinate data is not reproduced in this summary.
Effective Date
The decree takes effect on July 5, 2026. The Ministry of Finance will take the lead, coordinating with the Ministry of National Defense, the Ministry of Industry and Trade, and relevant provincial People's Committees, to propose future adjustments to customs operational zone boundaries to the Government as needed.
Legal Basis
- Law on Government Organization No. 63/2025/QH15
- Customs Law No. 54/2014/QH13
- Law Amending the Law on Bidding, the Law on Public-Private Partnership Investment, the Customs Law, the Law on Value-Added Tax, the Law on Export and Import Duties, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Assets No. 90/2025/QH15