Enhancing the Roles of Vietnam Customs in fostering the Circular Economy.

The transition to a Circular Economy (CE) plays a crucial role in advancing many of the United Nations Sustainable Development Goals (UN SDGs). Like numerous other nations, Vietnam has embraced initiatives to promote a Green and CE as part of its commitment to the UN’s sustainable development agenda. These efforts focus on extending product life cycles, enhancing the efficiency of natural resource utilisation and minimising waste. In this context, this paper describes a comprehensive review of the literature on CE and evaluates the current role of Vietnam Customs, applying the SWOT (Strengths, Weaknesses, Opportunities, Threats) model to identify strategic opportunities for Vietnam Customs to strengthen its control functions and facilitate the transition to a CE. The paper concludes with recommendations for Vietnam Customs to enhance its effectiveness in supporting CE initiatives and fulfilling its responsibilities in promoting sustainable trade practices aligned with multilateral and bilateral commitments.