Vietnam customs clearance steps for importers

Vietnam customs clearance steps run in four stages: you file a declaration, you hand over your papers, customs may inspect the goods, and then the goods are released. The Customs Law, Law No. 54/2014/QH13, has applied since 1 January 2015. This guide walks through each stage in plain words for first-time importers.

Source: Customs Law, Law No. 54/2014/QH13, Chapter I and Chapter III, English translation, vietnamlawenglish.blogspot.com, posted 23 June 2014.

Step 1: File the customs declaration

The declaration is the first formal step. It must be complete, accurate and clear. The law says declarations are electronic by default, unless the government allows paper in a particular case.

Timing matters. For imports, you may file before the goods reach the border gate. You may also file within 30 days after they arrive. Once registered, a declaration stays valid for customs procedures for 15 days.

The date of registration also fixes which goods policy and tax rules apply, unless tax law says otherwise. So file with care, and do not rush a draft you have not checked.

Source: Customs Law, Law No. 54/2014/QH13, Articles 25 and 29, English translation, vietnamlawenglish.blogspot.com, posted 23 June 2014.

Step 2: Prepare the customs dossier

The customs dossier is the file of papers behind your declaration. It includes the declaration itself and the related documents. These usually cover the sales contract, the commercial invoice, the transport documents such as a bill of lading, and a certificate of origin if you claim one. Some goods also need an import licence or a specialised inspection result.

Papers may be paper or electronic. Electronic papers must keep their integrity under the e-transaction rules. For an electronic declaration, supporting papers are generally handed over during inspection of the dossier. For a paper declaration, they go in at registration.

Keep your own copies. Under the law, an owner must keep the dossier for cleared goods for 5 years from the day the declaration was registered, and must hand over related papers when customs asks to verify them.

Source: Customs Law, Law No. 54/2014/QH13, Articles 18, 24 and 25, English translation, vietnamlawenglish.blogspot.com, posted 23 June 2014.

Step 3: Get the HS code and the value right

Two items cause most trouble: the tariff code and the customs value. The tariff code puts your product in a class, and that class sets the duty rate. The customs value is the price base on which duty is worked out. Your contract, invoice and transport papers are the evidence for the value.

You are responsible for what you declare. The law makes the declarant legally responsible for the content of the declaration and for the papers behind it.

If you are unsure, you have a right to ask for an advance ruling on tariff code, origin and customs value. You must give customs complete information when you ask. You also have the right to view and sample goods under an officer's supervision before you declare.

Source: Customs Law, Law No. 54/2014/QH13, Article 18, English translation, vietnamlawenglish.blogspot.com, posted 23 June 2014.

Step 4: Expect a risk-based check

Not every shipment is opened. Customs uses risk management to decide which goods and vehicles to check. It collects and processes information, sets criteria for judging how well importers follow the law, and sorts risk into levels.

When a physical inspection happens, the declarant or an authorised representative must usually attend once the goods are at the inspection site. Officers inspect by hand or with technical equipment. Live animals, plants and perishable goods are prioritised.

There are exceptions. If the goods have not completed procedures within 30 days of arrival, or there are signs of a violation, the head of the customs office can order an inspection without you present. Officials make a record, and the parties present sign it.

Source: Customs Law, Law No. 54/2014/QH13, Articles 17, 33 and 34, English translation, vietnamlawenglish.blogspot.com, posted 23 June 2014.

Step 5: Pay and take the goods

Goods are released once customs procedures are complete. The basic rule is that goods leave the border gate or warehouse only after that point.

If you cannot pay the full tax by the deadline, release may still be possible. The law allows it when a credit institution guarantees the amount, or when a tax payment deadline applies. Goods that need analysis, testing or appraisal are released only after the specialised conclusion or a notice of exemption.

Once the goods are out, you can still correct a mistake. For cleared goods, you may amend the declaration within 60 days of clearance, as long as no post-clearance audit or inspection has been ordered. Later fixes fall under tax and penalty rules.

Source: Customs Law, Law No. 54/2014/QH13, Articles 16, 29 and 37, English translation, vietnamlawenglish.blogspot.com, posted 23 June 2014.

A short checklist before you file

• Confirm whether your goods need a licence or a specialised inspection result.
• Gather the contract, invoice, transport papers and origin certificate.
• Check the tariff code and value against your papers.
• Plan around the 30-day window after the goods arrive.
• Keep every paper for five years.

This is general information, not legal advice. Rules for specific goods vary, so check the text of the law or ask a licensed customs agent for your shipment.

Sources

• Customs Law, Law No. 54/2014/QH13, adopted 23 June 2014, English translation titled Vietnam Custom Law 2014, vietnamlawenglish.blogspot.com/2014/06/vietnam-custom-law-2014.html, posted 23 June 2014.