As Vietnam’s role in international trade continues to rise, foreign enterprises increasingly invest and operate within the country. However, understanding how to handle Vietnam’s customs procedures and staying compliant with the latest policies and regulations is critical for these enterprises. This article provides an in-depth interpretation of Vietnam’s customs policies and offers a practical guide to help businesses operate efficiently and compliantly.

Digital Transformation and Information Supply

Policy Interpretation:

Vietnam’s customs authorities have accelerated their digital transformation, particularly through platforms such as VNACCS/VCIS (Vietnam Automated Cargo and Port Consolidated System), which helps businesses manage customs procedures more efficiently. According to Vietnam’s Customs Modernization Strategy (2021-2030), by 2025, Vietnam aims to have 100% of customs operations fully digitized. Foreign enterprises must take advantage of these tools to improve clearance efficiency.

Practical Guide:

1. Register for VNACCS/VCIS Electronic Customs System: Visit the Vietnam Customs website (https://customs.gov.vn) to register and ensure that your business uses this platform for import and export activities.
2. Train Employees on System Usage: Ensure that your staff is familiar with the system’s operation, including uploading clearance documents and filling out customs declarations.
3. Establish Internal Processes: Develop internal electronic clearance processes to ensure all customs documentation is prepared in advance of loading to avoid clearance delays.

Accuracy and Diversification of Information

Policy Interpretation:

Vietnam Customs provides timely policies and information through various channels such as official websites, emails, and hotline services. Article 41 of the Law on Customs (No. 54/2014/QH13) mandates that customs authorities offer transparent and accessible information services, giving businesses the right to obtain up-to-date regulations and procedures for imports and exports.

Practical Guide:

1. Set Up an Information Retrieval Mechanism: Designate a staff member to regularly visit the Vietnam Customs website and subscribe to customs notifications and updates to stay informed of policy changes.
2. Verify Information Through Multiple Channels: Besides the website, use the customs hotline (+84-24-39440833) to confirm specific tariff rates or procedural information to ensure accuracy.
3. Set Up Reminder Systems: Use tools like Google Calendar to set up reminders for checking customs announcements, especially during the start of the fiscal year or when free trade agreements are updated.

Customs Reform and Modernization

Policy Interpretation:
Vietnam’s Customs Reform and Modernization Strategy (2021-2030) aims to simplify administrative procedures and optimize clearance processes to enhance trade efficiency. The government plans to reduce customs clearance time by 50% by 2025. Vietnam is also part of the ASEAN Single Window (ASW), allowing seamless sharing of electronic documents within the region, significantly improving cross-border trade efficiency.

Practical Guide:

1. Familiarize Yourself with Simplified Clearance Processes: Visit the Vietnam Customs website for clearance guidelines and learn how to utilize streamlined processes, such as reducing the number of documents or using expedited clearance services.
2. Attend Customs Training: Regularly attend customs training sessions hosted by Vietnam Customs to understand how reform measures may affect your business, particularly regarding changes to clearance procedures or document requirements.
3. Set Key Milestone Timetables: Based on the customs clearance timeline, create a detailed schedule outlining each step from document submission to final clearance for each shipment to precisely control clearance times.

Customs–Business Partnership

Policy Interpretation:

According to Directive No. 60/CT-TTg issued by the Vietnamese Prime Minister, the government is committed to strengthening partnerships between customs authorities and businesses, encouraging regular interaction to address issues in customs processes. The directive mandates that customs agencies hold regular dialogues with businesses to address practical issues and optimize the business environment.

Practical Guide:

1. Actively Participate in Forums and Seminars: Attend the annual Customs–Business Forum in Vietnam and raise any challenges your business faces in customs processes to advocate for policy support.
2. Build a Network with Customs Officials: Establish contacts with local customs officials. For large import/export enterprises, consider setting up a government affairs team to maintain regular communication with customs authorities to resolve specific issues.
3. Use Feedback Mechanisms: If you encounter any issues, submit them through customs’ complaint or feedback platform and track the progress to ensure timely resolution.

Customs Duties and Fees

Policy Interpretation:

Vietnam’s customs duties and fees policy is primarily governed by the Law on Import and Export Duties (No. 107/2016/QH13), which specifies tariffs for all imported and exported goods. Vietnam is also a member of various free trade agreements (FTAs), such as the EU-Vietnam Free Trade Agreement (EVFTA) and the Regional Comprehensive Economic Partnership (RCEP), allowing qualifying businesses to benefit from reduced tariffs.

Practical Guide:

1. Use Customs Duty Calculation Tools: Vietnam Customs provides a duty calculator on its website. Use this tool to accurately calculate tariff rates based on product codes, ensuring correct declarations.
2. Check Free Trade Agreement Rules of Origin: Confirm in advance whether your goods qualify for preferential tariffs under FTAs. Ensure the certificates of origin (such as Form A or Form D) are correctly filled out and certified by the relevant authorities to avoid losing out on tariff exemptions.
3. Pay Duties in Advance: Use the online customs payment system to prepay duties and ensure that sufficient funds are available. It is recommended to complete payment 3–5 business days before clearance to avoid delays.

Import and Export Licenses and Restrictions

Policy Interpretation:

Under Vietnam’s Decree No. 69/2018/ND-CP, certain products, including chemicals, electronics, food, and pharmaceuticals, are subject to import restrictions or require special licenses. Enterprises must obtain the necessary approvals from the relevant authorities before importing such goods.

Practical Guide:

1. Verify Whether Licenses are Required for Your Products: Consult the restricted product list on the Ministry of Industry and Trade or Vietnam Customs websites to verify if your products require import licenses. For restricted products such as electronics, pharmaceuticals, or chemicals, submit your license applications in advance.
2. Prepare the Necessary Documents: If a license is required, prepare all the necessary documentation, including product descriptions, certificates of origin, and technical standards documents, and submit them for review.
3. Track License Approval Progress: After submitting your application, set up a regular check mechanism to contact the approval authority or use an online system to track the license’s status to ensure approval before your goods arrive at port.

Customs Inspection and Compliance

Policy Interpretation:

Vietnam Customs conducts inspections of import and export goods under the Law on Inspection (No. 05/2017/QH14) to ensure compliance with national standards. Products such as food, pharmaceuticals, and cosmetics must pass hygiene, safety, and quality inspections.

Practical Guide:

1. Pre-inspect Goods for Compliance: Before shipment, check if the goods meet Vietnam’s technical and quality standards, especially for sensitive goods such as food, pharmaceuticals, and cosmetics. Ensure all products have undergone relevant testing and certification.
2. Establish Pre-Clearance Inspection Mechanisms: Conduct internal compliance audits before shipping to ensure goods meet customs inspection requirements. It is advisable to engage a professional third-party inspection agency to certify product compliance with Vietnamese standards.
3. Prepare Inspection Documents in Advance: Prepare all required inspection certificates and technical standards documents as per Vietnamese law. Submit these documents to customs in advance of your goods arriving to avoid delays in clearance.

Appeals and Dispute Resolution

Policy Interpretation:

Article 108 of the Law on Customs provides businesses with the right to appeal customs decisions. Businesses can file administrative appeals with customs authorities or take their cases to court if disputes arise.

Practical Guide:

1. Keep All Relevant Documents: Maintain records of every customs declaration, duty payment, and communication, including invoices, declaration forms, and permits. These documents will be crucial as evidence during an appeal.
2. Familiarize Yourself with the Appeal Process: If a customs dispute arises, immediately access the customs complaint platform or contact the complaints department (+84-24-39440833). File a written appeal following the Law on Customs and include all relevant evidence.
3. Set Up Internal Legal Counsel: For large foreign enterprises, it is recommended to establish a legal team that stays updated on Vietnamese customs laws and can represent the business in court if necessary.

Foreign enterprises operating in Vietnam must actively utilize digital customs tools, adhere to policies, and regularly participate in customs–business collaborations to ensure smooth and compliant customs procedures. This practical guide helps businesses efficiently and accurately navigate each step in managing customs operations in Vietnam.