On 26 January 2026, the Ministry of Finance issued Circular No. 06/2026/TT-BTC ("Circular 06") (effective from 1 March 2026), amending Circular 13/2015/TT-BTC on customs measures for the protection of intellectual property rights at the border. Circular 06 introduces a series of targeted reforms aimed at streamlining procedures, strengthening enforcement, and modernizing customs supervision in Vietnam.
Rather than overhauling the existing framework, Circular 06 refines and clarifies current mechanisms to better align them with the amended Customs Law and evolving enforcement realities, particularly in the context of digital trade and e-commerce.
Circular 06 introduces important procedural updates centered on two overarching objectives:
These changes reflect Vietnam's broader push toward administrative modernization, greater transparency, and more effective supervision of both traditional import-export flows and e-commerce-related shipments.
Key takeawaysEffective from 1 March 2026, Circular 06 introduces the following:
1. Enhanced digitalization of customs IP recordation
Online submission as the default
Acceptance of electronic documentation
Clear approval timeline
Real-time status tracking and transparency
2. Reduced formality and faster on-site decision-making
Proactive customs enforcement
Delegation of authority to team leaders
Faster notification obligations
E-commerce shipments explicitly covered
3. Enhanced accountability and fairness safeguards
Circular 06 represents a meaningful step forward in strengthening Vietnam's customs IP enforcement framework. By clarifying procedures, delegating authority more effectively and embedding digital tools into daily operations, the Circular addresses long-standing practical challenges without introducing unnecessary complexity.
The clearer definition of enforcement conditions, procedures and decision-making authority helps reduce inconsistent or discretionary practices at the border. At the same time, Circular 06 more clearly allocates responsibilities among Customs authorities, IP rightsholders and import-export businesses, striking a better balance between IP protection and the lawful movement of goods.
Through greater standardization and transparency, Circular 06 enhances legal certainty for businesses and provides Customs officers with a more reliable foundation for enforcement, ultimately contributing to stronger border control and more effective prevention of counterfeit and infringing goods.
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Hoa Tran, Partner, Dung Pham, Special Counsel, Marx Do, Senior Associate, and Nguyet Le, Associate, have co-authored this legal update.

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