Procedures and Documentary Requirements
All goods imported or exported in Viet Nam are subject to the Viet Nam customs clearance standards, which effectively check the quality, specifications, quantity, and volume of the goods. Among these, certain imported goods are subject to inspection. Currently, these standards are set out under Law No. 54/2014/QH13 on Customs as well as numerous implementing decrees and guiding circulars.
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.
This section provides detailed information on customs procedures and documentary requirements with regarding to importing - exporting goods in Viet Nam, aiming to facilitate traders in doing business with Viet Nam.
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Consular procedures
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Consular certification and legalisation of documents, materials at domestic agencies
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"Consular certification" means the competent Vietnamese agencies' certification of stamps, signatures and titles on Vietnam's papers and documents for being recognized and used abroad.
"Consular legalisation" means the competent Vietnamese agencies' certification of stamps, signatures and titles on foreign papers and documents for being recognized and used in Vietnam.
Consular certification and legalization is simply certification of stamps, signatures and titles on papers and documents, not covering certification of contents and forms of papers and documents.
Competent agencies for Consular certification and legalization:
- In Viet Nam: Ministry of Foreign Affairs
- Abroad: Overseas Vietnamese diplomatic missions, consulates or other agencies authorized to perform the consular function
Papers and documents eligible for consular certification and legalization include:
1. Qualifications in education;
2. Health certificates;
3. Judicial record sheet;
4. Other papers and documents eligible for concular certification as prescribed by law.
Consular certification and legalisation of documents, materials at a foreign-based Vietnam representative mission
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"Consular certification" means the competent Vietnamese agencies' certification of stamps, signatures and titles on Vietnam's papers and documents for being recognized and used abroad.
"Consular legalisation" means the competent Vietnamese agencies' certification of stamps, signatures and titles on foreign papers and documents for being recognized and used in Vietnam.
Consular certification and legalization is simply certification of stamps, signatures and titles on papers and documents, not covering certification of contents and forms of papers and documents.
Competent agencies for Consular certification and legalization:
- In Viet Nam: Ministry of Foreign Affairs
- Abroad: Overseas Vietnamese diplomatic missions, consulates or other agencies authorized to perform the consular function
Papers and documents eligible for consular certification and legalization include:
1. Qualifications in education;
2. Health certificates;
3. Judicial record sheet;
4. Other papers and documents eligible for concular certification as prescribed by law.
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Requirements for word certificates related to import, export, transit and transit of intermediate goods
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Procedure and Requirements on Customs documents for Imported goods;
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Customs Procedure for Import Goods (VNACCS)
Procedure and Requirements on Customs documents for Exported goods;
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Requirements on Customs documents for Exported goods (VNACCS)
Customs procedures applied to transited goods
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Customs procedures applied to transited goods
Customs procedures for shipments that move in or out of transshipment port
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Customs procedures for shipments that move in or out of transshipment port
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Licensing
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Import permit license
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Some commodities are not automatically granted import license. Traders must comply with several requirements issued by state agencies.
Export permit license
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Some commodities requires export permit license. Traders must comply with several requirements issued by state agencies.
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Pre-shipment inspection and other procedures
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4.1. Pre-shipment customs inspection for imported and exported goods
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Customs supervision is the use of customs operations by customs authorities to observe and monitor directly or by professional and technical means to ensure compliance with customs procedures, inspection and supervision regimes and other relevant legislation.
Customs supervision implementation time
This content has been specified in Clause 2, Article 26 of the Customs Law, which specifies that the time for carrying out customs supervision can be one of the following times, depending on each subject conducting supervision, including:
– The time from imported goods arriving at the customs operation area until they are cleared.
– The time from the start of physical inspection of goods to when they are actually exported
– The time from when goods and means of transport are in transit to the place of operation of the customs to when they leave the territory of Vietnam.
Accordingly, during this period, the competent customs authorities will choose an appropriate method to carry out customs supervision activities to ensure the status quo of imported and exported goods during the time of being subject to customs control management.
4.2. Customs inspection and supervision procedures for goods exported or imported for processing; goods imported for the production of goods for export
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Customs supervision is the use of customs operations by customs authorities to observe and monitor directly or by professional and technical means to ensure compliance with customs procedures, inspection and supervision regimes and other relevant legislation.
Customs supervision implementation time
This content has been specified in Clause 2, Article 26 of the Customs Law, which specifies that the time for carrying out customs supervision can be one of the following times, depending on each subject conducting supervision, including:
– The time from imported goods arriving at the customs operation area until they are cleared.
– The time from the start of physical inspection of goods to when they are actually exported
– The time from when goods and means of transport are in transit to the place of operation of the customs to when they leave the territory of Vietnam.
Accordingly, during this period, the competent customs authorities will choose an appropriate method to carry out customs supervision activities to ensure the status quo of imported and exported goods during the time of being subject to customs control management.
4.3. Customs supervision and inspection procedures for transhipped, in-transit cargos
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Customs supervision is the use of customs operations by customs authorities to observe and monitor directly or by professional and technical means to ensure compliance with customs procedures, inspection and supervision regimes and other relevant legislation.
Customs supervision implementation time
This content has been specified in Clause 2, Article 26 of the Customs Law, which specifies that the time for carrying out customs supervision can be one of the following times, depending on each subject conducting supervision, including:
– The time from imported goods arriving at the customs operation area until they are cleared.
– The time from the start of physical inspection of goods to when they are actually exported
– The time from when goods and means of transport are in transit to the place of operation of the customs to when they leave the territory of Vietnam.
Accordingly, during this period, the competent customs authorities will choose an appropriate method to carry out customs supervision activities to ensure the status quo of imported and exported goods during the time of being subject to customs control management.
4.4. Customs supervision and inspection of temporarily imports and temporarily exports
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Customs supervision is the use of customs operations by customs authorities to observe and monitor directly or by professional and technical means to ensure compliance with customs procedures, inspection and supervision regimes and other relevant legislation.
Customs supervision implementation time
This content has been specified in Clause 2, Article 26 of the Customs Law, which specifies that the time for carrying out customs supervision can be one of the following times, depending on each subject conducting supervision, including:
– The time from imported goods arriving at the customs operation area until they are cleared.
– The time from the start of physical inspection of goods to when they are actually exported
– The time from when goods and means of transport are in transit to the place of operation of the customs to when they leave the territory of Vietnam.
Accordingly, during this period, the competent customs authorities will choose an appropriate method to carry out customs supervision activities to ensure the status quo of imported and exported goods during the time of being subject to customs control management.
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Analysis and inspection procedures
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5.1. Analysis for goods classification
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The analysis for classification of goods is conducted in the following cases:
1. If the customs authorities do not have sufficient basis for determining the accuracy classification of goods of customs declarant, analysis for classification of goods shall be applied.
2. If the customs authorities are not eligible to perform goods analysis, they shall use the assessment service of assessment organizations as prescribed by law on commercial assessment services.
3. To classify goods, the customs declarant may use the goods assessment services of assessment organizations in accordance with law or the database on the list of exported, imported goods of Vietnam to determine the information on the composition, physical, chemical properties, features, use of exported and imported goods.
The classification of goods is based on the principle that one goods item has only a single code under the list of exported - imported goods of Viet nam (also refered to as the Nonmenclature of Viet Nam).
The results of goods classification are used for purposes as below:
1. The results of goods classification shall be used for the application of goods management policies on the basis of implementation of regulations on conditions, procedures, applications applied in the list of goods banned from export and temporarily suspended from export ; List of goods banned from import and temporarily suspended from import; List of exported or imported goods under the license from competent State agencies; List of goods subject to specialized inspection taking effect at the time of registration of the declaration.
2. The results of goods classification shall be used to impose a tariff rate on one article on the basis of implementation of the provisions of tax schedule applicable to exported and imported goods taking effect at the time of registration of declarations and conditions, procedures and application to be applied tariff rates specified in the legal documents on taxes on exported and imported.
5.2. Analysis to perform specialized inspection (quality inspection and food safety inspection)
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1. If the line ministries assign to the customs authorities to conduct quality inspection, food safety inspection, the customs authorities shall base on the conditions and criteria issued by the State management agencies issued to perform goods analysis.
Customs authorities shall notify articles assigned for quality inspection, food safety inspection by Ministry of specialized management
2. Notification of quality inspection, food safety inspection must be shown fully the analysis results and samples conclusions according to the criteria prescribed by the specialized Ministries.
3. Notification of quality inspection, food safety inspections shall be the basis for decision on customs clearance of goods..
4. Director of the Goods Verification Department under the General Department of Vietnam Customs shall issue the Declaration for quality control and food safety inspection results (Form No. 09/TBKQKT-CL-ATTP/2021 attached hereto) within the deadline for quality control and food safety inspection as specified in the law.
5. If the customs declarant does not agree with the results of quality inspection, food safety inspection, he/she shall make complaints under the Law on Complaints or solicit for assessment under the provisions of Article 30 of the Government's Decree No. 08 / 2015 / ND-CP dated January 21, 2015.
5.3. Inspection of exported and imported goods
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The inspection of imported, exported commodity is carried out applying risk management.The unit requesting inspection shall judge the level of risk of the imported, exported commodity and assess the compliance level of the customs declarant to decide on the sampling required for inspection.
In case the Department of Inspection needs to focus on inspecting a number of key imported, exported commodity with high risk of fraud through the analysis and collection of information by topic, the Department should send an official letter to inform relevant operation units to organize the sampling for inspection.
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Quarantine, sanitation and fumigation
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6.1. Phytosanitary
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Phytosanitary concept
Phytosanitary concept is the work of State management to prevent dangerous pests, diseases and weeds from spreading between regions in the country and between our country and others.
6.2. Animal Quarantine
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Quarantine of animals is to ensure the safety and hygiene of humans and livestock, to stabilize society and develop production, and to protect public health; detect, prevent and eliminate the animals of poor quality, prevent the risk of diseases entering our country through transportation.
6.3. Medical Quarantine
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Health declaration must be carried for cargoes imported, exported or in transit, except cargoes which are in transit without unloading, cargoes subject to quarantine of terrestrial animals and animal products, and those subject to quarantine of aquatic animals and animal products as regulated by the Minister of Agriculture and Rural Development.
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Special customs regimes
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7.1. Tax exemption for exported and imported goods
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The exemption of import and export duties is specified in the Law No.107/2016/QH12 on Import and Export Duties dated April 6, 2016 and the Decree 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Import and Export Duties .
7.2. Tax reduction for exported and imported goods
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Tax reduction shall be granted to export and import goods that are damaged or lost under customs supervision and the damage or loss is verified by a competent organization.
The level of reduction shall be proportional to the damages to the goods. Tax is exempted if the export or import goods are completely damaged or lost.
7.3. Tax refund for imported and exported goods
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The refund and non-collection of import and export duties shall follows provisions of the Law on Import and Export Duties of 2016, and relevant Decrees guiding the implementation of the Law.
7.4. Priority regime of customs procedures, customs inspection and supervision for exported and imported goods of enterprises
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The enterprises, brokers, and projects that are eligible to priority regime will enjoy priority treatment in customs procedures, customs inspection and supervision for their import and export goods.
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Special customs procedures
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8.1. Customs procedures for processed goods
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Customs procedures for processed goods
8.2. Customs procedures for manufacture and export goods
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Customs procedures for manufacture and export goods
8.3. Procedures and Requirements on Customs documents for goods processing enterprises
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Set of procedures related to production for export activities and processing enterprises
8.4. Customs procedures relate to bonded warehouse, duty-suspension warehouse, container freight stations (CFS)
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Customs procedures relate to bonded warehouse, duty-suspension warehouse, container freight stations (CFS)
8.5. Customs procedures for imported goods for implementation of tax-free investment projects
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Import goods for implementation of investment projects
8.6. Customs procedures applied to indirect export/import
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Indirect export/import
8.7. Customs procedures applied to trading activities at border markets, border-gate markets and markets within border-gate economic zones
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Trading activities at border markets, border-gate markets and markets within border-gate economic zones
8.8. Customs procedures for goods purchased, sold and exchanged by border residents
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Goods purchased, sold and exchanged by border residents
8.9. Customs procedures for establishing, moving, expanding, narrowing and terminating the operation of a customs clearance site; locations for inspection of imported and exported goods in the country; The warehouse does not extend.
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Establishing, moving, expanding, narrowing and terminating the operation of a customs clearance site; locations for inspection of imported and exported goods in the country; The warehouse does not extend
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