Abstract
In order to catch up with the general trend of the world customs, and to facilitate cross-border trade between Vietnam and its partners, Vietnamese customs is drastically implementing the digital transformation process. Using an analysis-synthesis method based on domestic and foreign secondary data sources, the article has comprehensively assessed the digital transformation conducted by the Vietnamese customs authority from 2014 to 2022. In particular, the article (1) reviews the important milestones; (2) analyzes and evaluates in detail the achievements and limitations in the progress towards the goal of digitization;(3) makes some recommendations to the competent authority to help overcome the remaining limitations and to promote the digital transformation of Vietnamese customs
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