13/08/2026
A 2026 McKinsey report shows that AI has automated 60% of status updates, 73% of order confirmations, and 80% of invoice processing in logistics—yet three core capabilities that AI cannot replace are physical infrastructure, on-site contingency management, and the legal liability of licensed customs brokers.
04/08/2026
Circular 95/2026/TT-BTC, effective from July 1, 2026, integrates the three areas of DTA, MAP, and APA and shifts the management mindset from form to economic substance. Circular 95/2026/TT-BTC, effective from July 1, 2026, integrates DTA, MAP, and APA, requiring export processing enterprises to synchronize their customs documentation and tax documentation based on the substance of transactions rather than form.