Decision 31/2026: Check the customs clearance location before finalizing the import route
The list of goods required to undergo procedures at the import border gate applies from 14 August 2026. For shipments with multiple product types, the declaration location should be considered as soon as the transport plan is prepared.
Effective date and scope to note
Decision 31/2026/QD-TTg was issued on 29 June 2026, takes effect on 14 August 2026, and replaces Decision 23/2019/QD-TTg. According to the Government's introductory article, the list includes 12 types of goods, including air conditioners with a capacity of 90,000 BTU or less.
The source also states that shipments containing multiple product types, including goods both on and off the list, under the same bill of lading must undergo procedures at the customs office of the import border gate. However, the decision provides cases in which an off-border-gate location may be selected. Therefore, both the list and the conditions for each case should be reviewed together.
Impact on delivery planning
Editorial analysis: when the customs clearance location has not been determined, the transport quotation is still missing an important piece of information. The onward transport distance, the inspection coordination point, and the handover recipient may depend on this plan. Do not simply provide the destination city name and consider the entire journey finalized.
Review the shipment at the individual-item level
Before booking, send the complete list of codes, specifications, and import purposes to the person responsible for customs procedures. For air conditioners, for example, documentation showing the model's actual capacity is required; the sales name or an image of the outer packaging is not sufficient to verify the scope.
If multiple goods are expected to be consolidated under the same bill of lading, mark items requiring separate review and clearly ask about the expected clearance location. When an item code is added at the last minute, update the list for both the documentation handler and the transport organizer, rather than only changing the number of packages in communications with the warehouse.
Confirm responsibilities before goods leave the warehouse
The editorial team recommends confirming three points in writing: the expected border gate or location, the basis for selecting it for the shipment, and the tasks to be performed by each party. Also include the final delivery address, vehicle access conditions, and the person coordinating receipt of the goods.
This article does not reproduce the full list or conclude that a shipment qualifies for an exception. If the import type, bill of lading, or intended use changes, review the plan again before dispatching the vehicle; data from a previous shipment does not automatically apply to the next one.