Do small businesses have to keep up with all of these documents?

Review by specific industry sector — not every document applies to every business, but the Tax Administration Law and the new customs penalty decree affect nearly all import-export businesses.

Which document is most important to read first?

For most logistics/trading businesses, prioritize Law 90/2025/QH15 (amending the Customs Law and the Export-Import Duties Law) and Decree 169/2026/NĐ-CP (the new penalty framework).

New 2026 Legal Documents Import-Export Businesses Need to Know

2026 is a pivotal year with a wave of laws and decrees taking effect at once — the July 1, 2026 batch alone brought over 200 new legal documents into force simultaneously. This article rounds up the changes that directly affect import-export businesses, with a quick comparison to the previous rules.

Tax Administration Law 108/2025/QH15 — effective July 1, 2026

Replaces/amends the previous tax administration framework, affecting declaration, tax assessment, and inspection procedures for imported and exported goods. Businesses need to review their internal tax-declaration process to align with the new law rather than continuing old habits.

Law No. 90/2025/QH15 — amending several laws at once (effective July 1, 2025)

This is an "omnibus" law amending several laws simultaneously: the Bidding Law, the Law on Public-Private Partnership Investment, the Customs Law, the VAT Law, the Export-Import Duties Law, the Investment Law, the Public Investment Law, and the Law on Management and Use of Public Assets. The notable new point: this is the first time the concept of "on-the-spot import-export" has been formally codified into law, rather than only regulated in sub-law documents as before — directly affecting processing/export-processing enterprises that make domestic sale transactions but complete import-export procedures.

Chemicals Law 69/2025/QH15 — effective January 1, 2026

Replaces the 2007 Chemicals Law, tightening import-export regulations and chemical declaration requirements. Businesses importing/exporting chemicals, or goods containing chemical components that must be declared, need to update their lists and declaration procedures from the very start of 2026.

High Technology Law 133/2025/QH15 — effective July 1, 2026

Affects incentive policy for businesses importing high-technology machinery and equipment — businesses should watch for detailed guiding documents to know which items qualify for tax incentives under the high-technology category.

Decree 169/2026/NĐ-CP — Administrative penalties in customs

Effective July 1, 2026, this updates the framework for administrative penalties in the customs field, replacing/supplementing the earlier Decree 128/2020/NĐ-CP. Businesses need to cross-check the penalty levels applied to common violations (wrong HS code declarations, wrong value, wrong origin, late settlement reports...) to properly assess their compliance risk.

Quick comparison: before and after 2026

Previously, the concept of "on-the-spot import-export" was only scattered across decrees/circulars; it is now codified in Law 90/2025/QH15. The customs penalty framework moves from Decree 128/2020/NĐ-CP to Decree 169/2026/NĐ-CP. Chemicals management moves from the 2007 Chemicals Law to Chemicals Law 69/2025/QH15, with stricter declaration requirements.