General guidance on goods exported, imported, and transited into/out of Vietnam territory

Posted on: 11/11/2024

Goods exported, imported, and transited into/out of Vietnam must undergo customs procedures and be subject to customs inspection and supervision in accordance with Vietnamese law. The normal customs procedures for imported and exported goods include the following steps:

Before the shipment arrives, the enterprise must do the following:

Determine the code, determine the origin, and determine the value of the goods of the shipment expected to be exported/imported.

Register for specialized inspection (if any)

After determining the code and origin of the goods, the customs declarant must determine the commodity policies related to the exported and imported goods. In case the goods are subject to specialized management, the procedures for registering for specialized inspection and licensing must be carried out according to regulations.

Registering for specialized inspection and licensing can be done through the national single window mechanism https://vnsw.gov.vn/ or at the specialized management unit according to regulations.

Prepare a set of goods documents

Depending on the type of import and export, the customs declarant must prepare different customs documents according to regulations. Customs dossiers are specified in Clause 5, Article 1 of Circular 39/2018/TT-BTC amending and supplementing a number of articles of Circular 38/2015/TT-BTC

Getting the goods management number

+ Get the goods management number for export declarations or import declarations without a bill of lading in the following ways:

- Log in to the ECUS5 software (for applied ports) following these steps: Customs declaration -> supplementary declaration -> register the goods identification number (or in the bill of lading number box of the export declaration)

- Log in to the public service page at: http://pus.customs.gov.vn.

+ In case of imported goods with a bill of lading, the customs declarant shall declare the bill of lading number with the importer's name "bill of lading number" on the electronic import declaration according to the instructions in criterion 1.26, Appendix II, Circular No. 38/2015/TT-BTC amended and supplemented in Appendix I of Circular 39/2018/TT-BTC of the Ministry of Finance

In case the enterprise does not have a digital signature, it is necessary to prepare a digital signature and register with the Customs authority.

Enterprises carrying out export and import procedures for the first time need to register to use the System and install the VNACCS/VCIS customs declaration software

Enterprises can authorize a Customs Clearance Agent to represent them to carry out export procedures.

Carry out customs procedures

Step 1: Declare customs information

Enterprises log in to the VNACC/VCIS System; declare information on import declarations, export declarations and submit customs declarations, along with documents in the customs dossier through the VNACCS System

Step 2: The system performs declaration classification

The customs declarant at this step goes through the VNACCS/VCIS System to receive system feedback on the classification results, which can be in one of the following streams:

Stream 1: Accept information on Customs declaration: in this case, the enterprise is accepted to clear goods according to the Customs declaration information, move to step 3

Stream 2: Check related documents in the customs dossier sent by the customs declarant through the VNACCS/VCIS system; submit documents according to regulations that must be submitted in original, or check related documents on the National Single Window Portal.

If the dossier is suitable, proceed to step 3. If the dossier is not suitable or there is doubt, the Customs authority decides to transfer the declaration to stream 3 and conduct a physical inspection of the goods.

Stream 3: Physical inspection of goods

In this case, the customs declarant uses the VNACCS/VCIS System to receive the notification, form, and level of physical inspection of goods notified by the customs authority via the system and registers the location and time of physical inspection of goods with the customs authority. The customs declarant is responsible for preparing the conditions for physical inspection of goods;

Step 3: Pay taxes and fees according to regulations

In case the tax payable is 0: The system automatically issues a customs clearance permit and issues a “Decision on customs clearance of goods” to the declarant.

- In case the tax payable amount is different from 0:

In case the tax has been declared to be paid by the limit or the guarantee (general or separate): The system automatically checks the declaration indicators related to the limit and guarantee. If the limit or guarantee amount is greater than or equal to the tax payable, the system will issue to the declarant a "document recording the tax payable" and a "Decision on customs clearance of goods". If the limit or guarantee amount is less than the tax payable, the system will report an error.

In case of immediate tax declaration (transfer, payment via the 24/7 Electronic Payment Portal): The system will issue to the declarant a "document recording the tax payable". When the customs declarant has paid taxes, fees, and charges and the VNACCS system has received information about the payment of taxes, fees, and charges, the system will issue a "Decision on customs clearance of goods".

Step 4: Customs clearance / Release of goods / Bringing goods to storage

Customs declarants print the list of containers and list of goods on the Customs Electronic Information Portal (address: https://www.customs.gov.vn) or the declaration system of the customs declarant and provide it to the Customs Sub-Department managing the port area, warehouse, yard, location for customs clearance / release / or bringing goods to storage.

In case there is a change in the container list or goods list compared to the content declared on the customs declaration when the goods have entered the customs supervision area, the customs declarant prints or requests the customs officer at the border gate Customs Sub-Department to print the container list or goods list from the System.

In case of releasing goods/bringing goods to the warehouse for storage, the enterprise needs to complete the required documents and submit them to the customs authority to complete the goods clearance procedures.