1. What This Document Is
The Ministry of Finance of Vietnam issued Circular 128/2026/TT-BTC on August 27, 2026. The document defines procedures for customs control, supervision, and administration regarding exported, imported, and transit goods, as well as vehicles in smart border checkpoint areas approved by the Prime Minister.
The regulatory act governs the use of modern logistics systems and unmanned vehicles to move containers across the border. The circular also sets out the layout of smart checkpoint zones and specifies the data required for digital exchange among participants.
2. Who Is Affected
Circular 128/2026/TT-BTC applies to organizations and individuals exporting or importing goods through designated border checkpoints. Its provisions directly affect enterprises managing the operation of smart border checkpoints.
The document also regulates the activities of customs authorities and customs officers. These rules are binding on other parties involved in cargo handover and the monitoring of unmanned vehicles at smart checkpoints.
3. Main Changes and Requirements
The circular introduces the legal definition of an unmanned smart vehicle. This refers to a motor vehicle that provides partial or complete automation of driving, route planning, and response to traffic conditions when transporting containers within a smart checkpoint.
Export and import operations through smart checkpoints are permitted exclusively for goods categories agreed upon by the provincial authorities of the border regions of Vietnam and China. Container transport between the territories of the two countries is conducted along dedicated routes using modern positioning systems.
The territory of a smart checkpoint includes clearly defined areas. These include export and import staging yards, physical cargo inspection sites, container scanning facilities, control centers, and automated zones for transferring containers between domestic transport and unmanned vehicles.
Checkpoint management enterprises must establish a digital monitoring system. This system ensures information exchange with Vietnamese customs authorities and with the operating enterprise of the smart checkpoint on the Chinese side.
An appendix to the document defines the digital dataset required for cross-border exchange. This includes vehicle registration numbers, container numbers and types, purpose of entry, cargo description, weight, and confirmed customs clearance status.
4. What Is Replaced and Transition Period
Circular 128/2026/TT-BTC enters into force on October 15, 2026. The official text does not contain provisions repealing or replacing earlier regulations.
Clause 2 of Article 13 establishes a territorial condition for application. The circular applies only to those smart checkpoint pairs that competent authorities have officially approved for commissioning and actual operation.