
Vietnam’s New Customs Penalty Decree: Key Compliance Changes for Importers and Exporters
Examine Vietnam’s new customs penalty regime, which will take effect on July 1, 2026, under Decree No. 169/2026/ND-CP.
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Examine Vietnam’s new customs penalty regime, which will take effect on July 1, 2026, under Decree No. 169/2026/ND-CP.

Effective from January 16, 2026, Decree 310/2025 significantly overhauls Vietnam's administrative penalties for tax and invoice violations.
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Decree 125 details penalties for violations in tax and invoicing. Investors should understand the violations before December 5 to ensure compliance
On 12 March 2018, the Vietnam Government issued Decree 41/2018/ND-CP concerning penalties for Accounting Administration Infringements. The new Decree is effective from 1 May 2018, and replaces Decree 105/2013/ND-CP.