1. What this document is
The Government issued Decree 336/2026/NĐ-CP on August 22, 2026. The decree regulates the performance of administrative procedures for exported, imported, and transit goods, as well as departing, arriving, and transit vehicles via the National Single Window and ASEAN Single Window mechanisms. The document takes effect on October 15, 2026.
The decree sets forth the governance and operation of the National Single Window portal, as well as the exchange and transmission of electronic data between foreign economic activity participants and state agencies. The document determines the legal validity criteria for electronic documents, the procedure for handling technical incidents, and the coordination among line ministries.
2. Who is affected
The decree applies to a broad range of participants in foreign trade and logistics operations. The scope includes organizations, enterprises, and individuals completing procedures for goods and vehicles during export, import, and transit.
The regulation also covers:
- parties associated with the cross border movement of goods, individuals, and transport vehicles;
- state agencies authorized to make decisions on administrative procedures;
- organizations providing digital signature certification services;
- developers and providers of specialized software.
3. Main changes and requirements
The decree establishes the basic principles of electronic interaction. The declarant submits information and electronic documents via the National Single Window portal. Authorized line agencies issue their decisions through the portal, and customs authorities decide on the release of goods or certify the completion of customs formalities for transport vehicles, transmitting the results back into the system.
Key provisions of the document include:
- the introduction of an electronic identification number for imported goods, issued by the customs electronic system for unified accounting and end to end tracking;
- mandatory use of digital signatures when submitting documents and conducting electronic transactions via the single window;
- adoption of rules for interaction and conversion between electronic documents and paper records in both directions;
- formalization of information exchange procedures for all modes of international transport, including aircraft, sea and inland waterway vessels, road vehicles, and international railway trains;
- regulation of cross border data exchange under the ASEAN Single Window mechanism.
4. Replaced regulations and transition period
Starting October 15, 2026, Decree 336/2026/NĐ-CP repeals and replaces Government Decree 85/2019/NĐ-CP dated November 14, 2019. In addition, Decree 27/2011/NĐ-CP dated April 9, 2011, along with its amendments under Decree 75/2013/NĐ-CP concerning air passenger information, is fully annulled.
Article 49 establishes transitional provisions. If specialized systems of line ministries do not yet meet the technical requirements, the agencies may transmit results to the single window portal using their existing formats based on Ministry of Finance standards. This transitional regime remains valid for no more than one year from the effective date of the decree. The Minister of Finance will determine the rollout schedule for individual procedures.