Customs Clearance in Vietnam: A Step-by-Step Guide for Importers and Exporters

Vietnam has run electronic customs clearance on the VNACCS/VCIS platform since 2014, and most declarations, payments and supervision steps are now digital. Even so, clearance remains the stage where shipments are most often delayed, usually because of incomplete documents, wrong declaration data or a specialised inspection that was not planned for. This guide walks through the import and export process, the main declaration types, how channel selection works, the documents you need, the statutory timelines, how duties and VAT are calculated and what to expect from post-clearance audit. The legal framework is the Customs Law 2014, Decree 08/2015/ND-CP as amended by Decree 59/2018/ND-CP, and the Ministry of Finance circulars that implement them.

Before the shipment: preparation

• Confirm the eight-digit HS code, the applicable duty rates and whether the goods need an import licence, specialised inspection, quarantine or registration.
• Check the importer’s eligibility: some goods can only be imported by licensed traders or require prior registration of the product.
• Agree the Incoterms® rule, the C/O form and the invoice and packing list content with the supplier before shipment.
• Register for specialised inspections in advance through the National Single Window where the goods require it.
• Make sure the importer or its customs broker holds a valid digital signature registered with customs.

Common declaration type codes

Declaration type codes are periodically revised by Vietnam Customs. Always check the current code table, because the wrong type code can change duty treatment and liquidation obligations for processing and export-production goods.

Import clearance step by step

1. Arrival notice: the carrier or forwarder sends the arrival notice; check the manifest data and pay for the delivery order.
2. Provisional declaration (IDA): the broker enters the declaration data in VNACCS, which returns calculated duties and taxes for checking.
3. Official registration (IDC): once data is confirmed, the declaration is registered and the system assigns a channel.
4. Channel processing: green, yellow or red, as described below. Customs may request additional documents or a physical examination.
5. Duty payment: duties and taxes are paid electronically, or secured by a bank guarantee where permitted.
6. Clearance or release: customs issues clearance, or release pending final tax determination or inspection results where the law allows.
7. Port release: the declaration is matched with the container in the automated supervision system at the terminal, local charges are paid and the container is collected.

Export clearance step by step

1. Prepare the commercial invoice, packing list, sales contract, booking confirmation and any export licence or permit.
2. Lodge the export declaration (EDA, then EDC) after the goods are ready and assembled, and no later than four hours before the vessel departs (two hours for express consignments).
3. Complete the channel procedures and, for red channel, present the goods for examination.
4. Deliver the container to the terminal; supervision data is matched before loading.
5. Collect the bill of lading and, where needed, apply for the C/O using the cleared export declaration.

Green, yellow and red channels

Channel selection is made by the risk management system based on the trader’s compliance history, the goods, origin, route and other criteria. Companies with a good record, and especially authorised economic operators (AEO), receive green channel more often. A green channel does not mean the declaration is final: data can still be checked after clearance.

Specialised inspections

Many goods are subject to specialised management or inspection by line ministries in addition to customs control. Typical cases include plant and animal quarantine, food safety inspection, quality inspection for products listed as potentially unsafe, energy efficiency labelling, and licences for medicines, chemicals, radio equipment or used machinery. Most registrations and results are handled through the National Single Window. For some goods, the importer may take them to its own warehouse for storage pending inspection results, but cannot use or sell them until the result is issued. Unplanned specialised inspections are the most common cause of demurrage at Vietnamese ports.

Documents typically required

• Customs declaration and, for imports, commercial invoice and transport document (bill of lading or air waybill).
• Packing list, sales contract and catalogue or technical documents when requested, especially for yellow and red channels.
• Certificate of origin or origin declaration to claim FTA preference.
• Import licence, specialised inspection results or exemption documents where required.
• Valuation documents for goods with related-party pricing, royalties or other adjustments.

Statutory timelines

Under the Customs Law, import declarations may be lodged before the goods arrive or within 30 days of arrival at the border gate. Customs must complete the document check no later than two working hours after receiving a complete file, and the physical examination no later than eight working hours after the goods are presented, extendable by up to two days for large or complex shipments. In practice, a well-prepared green-channel shipment can clear within the same day; red-channel shipments with specialised inspections can take several days or more.

Duties, VAT and other taxes

Import duty is calculated on the customs value, which in Vietnam is generally the transaction value including costs of transport and insurance to the first port of import, multiplied by the applicable MFN or FTA rate. Excise tax applies to listed goods such as alcohol, cars and some luxury items, and environmental protection tax applies to fuels, plastic bags and certain other products. Import VAT is charged on the customs value plus import duty, excise tax and environmental protection tax, at the standard rate of 10 percent, a reduced rate of 5 percent or exempt depending on the goods, subject to any temporary rate reductions in force. Anti-dumping, countervailing or safeguard duties may also apply.

Post-clearance audit

Vietnam Customs may audit declarations for up to five years from the date of registration, either at the customs office or at the company’s premises. Audits commonly focus on classification, customs valuation including related-party transactions and royalties, origin and preferential treatment, and the use and liquidation of materials under processing and export-production regimes. Keep complete records of contracts, payments, technical documents and origin evidence for each declaration.

Practical tips

• Send draft invoices and packing lists to your broker before shipment so mismatches can be fixed while the goods are still at origin.
• Use consistent product descriptions across the invoice, packing list, C/O and declaration.
• Plan specialised inspections into your schedule and negotiate extra free time with the carrier when they apply.
• Correct errors voluntarily within the legal time limits instead of waiting for an audit.
• Work with an experienced broker; GLG’s customs team handles declarations at major seaports, airports and border gates in Vietnam.

Frequently asked questions

How long does customs clearance take in Vietnam?

A complete green-channel declaration can clear the same day. Yellow and red channels and goods requiring specialised inspection take longer, from one to several days depending on the inspection.

Can I declare before the vessel arrives?

Yes. Import declarations can be lodged before arrival, using the manifest data, or within 30 days after the goods arrive.

What is the difference between yellow and red channels?

Yellow means customs checks the documents only; red means both documents and the physical goods are examined.

How far back can customs audit my imports?

Post-clearance audit can cover declarations registered within the previous five years.

This content is for general guidance and does not replace legal or banking advice for a specific transaction.