Customs Procedures in Vietnam: Documentation and Processing

One of the most important parts of conducting business in a nation where production prices are skewed in its favor is adhering to applicable customs procedures when importing or exporting goods from Vietnam.
The quality, specifications, amount, and volume of products to be imported or exported are subject to the appropriate customs clearance requirements, which effectively examine the items’ quality, specifications, quantity, and volume.
Certain imported products are subject to examination in accordance with Vietnamese government requirements. Imported medicines, for example, must be tested and have documentation specifying product usage, dosage, and expiration dates (written in Vietnamese), which must also be included in or on the product packaging.

Customs documents required in Vietnam

Companies that import or export goods must submit a dossier of documents to the customs authorities. The dossier must include at least the company’s business registration certificate and import/export business code registration certificate.

The following are additional documents that may be requested by authorities depending on the imports in question:

Imported goods require the following documents:

• 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; and
• Terminal handling receipts.

Exported goods need the following:

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

Processing times

Priority customs treatment

For those seeking to reduce customs compliance costs in Vietnam, it is possible to apply for priority treatment. Under priority treatment, qualifying companies will become eligible for a range of benefits that are sure to reduce customs clearance times and thus reduce costs.

Qualifying for priority treatment

Companies that meet the following standards, outlined under Decree No. 08/2015/ND-CP, will become eligible for preferential customs treatment:

• Compliance with the law on customs and taxation from the date on which the enterprise files a priority application for a period of two years.
• Compliance with the law on accounting and auditing and subsequent compliance with Vietnamese Accounting Standards (VAS)
• Maintenance of a system and process for managing, monitoring and controlling import and export supply chains.
• Maintenance of specific export and import turnover requirements. For those importing and exporting, an annual turnover of US$100 million is required. For those exporting goods made in Vietnam, an annual turnover of just US$40 million has been set while Vietnamese exporters of agricultural goods are only required to show turnover of US$30 million.

Benefits afforded under priority treatment program

According to the Law on Customs, companies qualifying for the priority treatment program will be eligible to benefit from the following:

• Exemption from examination of supplementary customs documentation
• Exemption from physical inspection of goods
• Ability to submit incomplete customs declarations. It should be noted that within 30 days from the date of registration of incomplete customs declarations or submission of documentary evidence in substitution of customs declarations, customs declarants will be required to submit complete customs declarations.
• Prioritized access when carrying out tax formalities for goods in accordance with the law on taxation.

Optimizing your customs experience

Vietnamese customs procedures are complex and often subject to change. For up-to-date information on clearance regulations, processing times, or applying for the priority program, it is best to consult with government officials or professional service firms.