At an FDI company specializing in the production and processing of adhesives, industrial inks, surface treatment chemicals and additives for the footwear and handbag industries, the company proactively reviewed its management procedures and coordinated with customs authorities when necessary immediately after being briefed on Decree 153.

 “Compliance with customs laws is the responsibility of businesses and is also an important factor in ensuring stable and smooth production, imports and exports. Therefore, our company always proactively coordinates with customs authorities in providing information, complying with regulations on goods management, arranging production areas in accordance with registered conditions and facilitating customs inspections and supervision when necessary. We believe close coordination between businesses and customs authorities will help improve the effectiveness of state management and facilitate production and import-export activities.”

The decree clearly defines the scope of customs operational areas outside border gates, including company offices, warehouses and production facilities in industrial parks, economic zones and free trade zones, as well as facilities importing goods for processing and export production. Several new areas have also been added to reflect actual management requirements.

“The amendments and additions to customs operational areas both facilitate business activities and clarify the scope of customs enforcement. Businesses can identify the areas in which customs authorities perform their duties and understand that goods located in those areas are subject to customs inspection, supervision and control. This enhances transparency. The revision of customs operational areas under Decree 153 also enables customs authorities to ensure effective control over businesses' export, import, processing and manufacturing activities, while ensuring compliance with the law in imports and exports.”

Decree 153/2026 also clearly sets out the responsibilities of customs authorities in preventing smuggling and the illegal transportation of goods across the border.

The clearer and more transparent provisions are expected to facilitate administrative reform, improve management efficiency and create a more favorable and stable environment for businesses engaged in manufacturing, trade and imports and exports.