🇻🇳 Vietnam · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Vietnamese trade clears through the General Department of Customs using the VNACCS/VCIS electronic system. You classify goods by HS code for import duty plus VAT (usually 10%) and, on some products, special consumption tax. Certain goods need specialized import licences; Vietnam's FTAs (EVFTA, CPTPP, RCEP) cut duty with a certificate of origin.
Vietnam import/export work is handled through customs, specialised permits and the National Trade Portal, with product classification and licensing checks driving the practical workflow.
- The Vietnam Trade Portal publishes customs and trade-procedure guidance, legal references and forms.
- Importers should verify HS classification, product-specific licences and inspection requirements before shipping.
- VAT, customs duty, excise and foreign-contractor issues can all arise depending on the product and transaction structure.
Step-by-step
- 1
Prepare to declare
Have a business registration and tax code, and access the VNACCS/VCIS system directly or through a customs agent.
- 2
Classify goods and check FTA origin
Classify goods by HS code to find the duty rate; use EVFTA, CPTPP or RCEP origin with a certificate of origin for lower rates.
- 3
Check specialized licences
Check whether goods fall under specialized management and need an import licence or inspection from a line ministry.
- 4
Handle duty and taxes
Pay import duty and VAT (usually 10%, some goods 5%/8%); some products also carry special consumption tax.
- 5
Declare via VNACCS
Submit the customs declaration and documents (invoice, packing list, bill of lading, C/O) through VNACCS; Customs releases the goods.
- 6
Get rulings or resolve disputes
Apply for an advance ruling on classification or origin and use the Customs complaint/appeal process for disputes.
Checklist
- Business registration + tax code + VNACCS access
- HS classification + FTA origin (EVFTA/CPTPP/RCEP)
- Specialized import licence/inspection
- Import duty + VAT (10%) + special consumption tax (some)
- VNACCS declaration + documents
- Invoice, packing list, B/L, C/O
- Customs agent (optional)
- Advance ruling / complaint-appeal route
Official authorities
- Vietnam Trade Portal
Official trade-procedure and customs information portal.
- General Department of Vietnam Customs
Official customs authority.
Frequently asked questions
What is VNACCS?
Vietnam's automated cargo clearance system (VNACCS/VCIS) for electronic import and export declarations.
What VAT applies on imports?
Import VAT is usually 10% (some goods 5% or 8%), charged on the dutiable value plus import duty.
Can FTAs reduce duty?
Yes — under EVFTA, CPTPP and RCEP, a valid preferential certificate of origin can secure reduced or zero duty.
Official-information aggregation, not legal advice. Always verify on the authority's own site.