Custom Procedures & International Trade | Vietnam

Document Requirements

Customs procedures in Vietnam require businesses to submit documents to authorities – this dossier must at least include what the company’s business is. Registering on the National Business Registration Portal and registering customs declaration on the Vietnam National Single Window Portal will make your import go much more smoothly.

Additional documents that may be requested: 

Imports:

• Bill of lading
• Import goods declaration form
• Import permit (for restricted goods)
• Certificate of origin
• Cargo release order
• Commercial invoice
• Customs import declaration form
• Inspection report
• Packing list
• Delivery Order (for goods imported through seaports)
• Technical standard/health certificate
• Terminal handling receipts

Exports:

• Contract
• Certificate of origin
• Customs export declaration form
• Export Permit
• Packing list
• Electronic Export Customs Declaration (E-Form HQ/2015/XK)
• Bill of lading
• Technical standard/health certificate
• Commercial invoice

Import/Export License Procedures

While Vietnam does not require companies to have an import or export license to set up a trading company, an import or export company outside of Vietnam must register with the Department of Planning and Investment (DPI). They must also acquire an Investment Certificate, and companies that want to start trading in Vietnam need to adjust their Investment Certificates.

There are certain goods that companies cannot export from, or import into, Vietnam, according to Circular 34/2013/TT-BCT. Products banned for export include petroleum oil, while products prohibited from import into the country include:

• Cigars
• Tobacco
• Petroleum oil
• Newspapers and journals
• Aircrafts 

According to Appendix II of Decree 187/2013/ND-CP, trading companies need to get import/export permits to trade certain goods. These include:

• Goods subject to export control according to international treaties
• Goods exported with quotas
• Goods subject to import control according to international treaties
• Chemicals, explosive pre-substances, and industrial explosives

Of course, relevant government regulations on quarantine, food safety, and quality standards must be followed, and are subject to inspection by applicable government agencies before clearing customs.

According to Appendix II of Circular no 38/2015/TT-BTC, importers are also required to submit a customs dossier. This includes a customs declaration, which can be filed electronically here.

What is Priority Customs Treatment?

To reduce customs compliance costs, you can apply for priority treatment. This treatment allows qualifying companies to access a range of benefits that can reduce customs clearance times, which in turn reduces cost.

Qualification

The standards outlined in Decree No. 08/2015/ND-CP must be met to be eligible for preferential customs treatment:  

• Prove compliance with the law on customs and taxation for a period of two years 
• Comply with Vietnamese Accounting Standards (VAS) and the laws on accounting and audits
• Maintain both a system and a process for managing, monitoring, and controlling your supply chains
• Meet specific export and import turnover requirements:
• An annual turnover of US$100 million is required for companies that are both importing and exporting from Vietnam.
• An annual turnover of US$40 million is required for those exporting goods from Vietnam.
• Turnover of US$30 million is required for Vietnamese exporters of agricultural goods.

Benefits

The Law on Customs states that the following benefits are eligible for companies that qualify for priority treatment:

• Exempt from supplementary customs documentation examination
• Exempt from physical goods inspection
• Postpone customs declaration submission
• Within 30 days from the date of registration, you will be required to submit complete customs declarations.
• Prioritized access when carrying out tax formalities

Optimize your Experience with Export Portal

Customs procedures in Vietnam are often complex and can change. For the latest information on processing times, clearance regulations, or applying for the priority program, Export Portal is your go-to place. Our panel of experts is available to help our users easily traverse the confusing world of international trade, and our educational materials are just as accessible. If you’re interested in joining our vast user database and gaining access to valuable international leads, register for free today.