Vietnam is rapidly becoming a top destination for international trade, with strong economic growth and rising consumer demand. For global businesses and exporters, understanding how to import goods into Vietnam is essential to tapping into this dynamic market. However, Vietnam’s import regulations and customs procedures can be intricate, especially for first-time importers. This comprehensive guide covers the essential steps, legal requirements, and practical tips for successfully importing to Vietnam, helping businesses stay compliant and competitive.

Table of Contents

1. Preparing Import Documents

Before importing goods into Vietnam, it is essential for businesses to prepare a complete set of mandatory import documents to comply with Vietnam’s customs regulations. Failure to provide accurate and complete documentation can lead to shipment delays, fines, or customs rejection. Below is a breakdown of the key import-export documents required for successful customs clearance in Vietnam.

Mandatory Import Documents

These are essential documents that every importer must have to initiate and complete the import process in Vietnam.

Foreign Trade Contract / Sales Contract

The Foreign Trade Contract, also known as a Sales Contract, forms the legal basis for any international trade transaction. It must include the following components:

• Parties Involved: Full legal names, company names, and addresses of both buyer and seller.

• Product Specifications: Detailed description of the imported goods, including quality, grade, brand, model, or technical specs.

• Quantity and Price: Stated clearly in internationally accepted units and currency.

• Payment Terms: Specify payment method (e.g., T/T, L/C), currency, and payment schedule.

• Delivery Terms (Incoterms): Identify the Incoterms (e.g., FOB, CIF, DDP) to define responsibilities related to shipping, insurance, and delivery.

• Dispute Resolution Mechanisms: Include provisions for dispute resolution such as arbitration (e.g., VIAC) or litigation.

Legal Basis: Governed by Vietnam’s Law on Customs No. 54/2014/QH13 and the Law on Export and Import Tax, which establish the legal foundation for international trade contracts.

Commercial Invoice

The Commercial Invoice is a key customs document that provides detailed information about the transaction. It must include:

• Product Description: Full name of the product, including HS code, model number, or serial number if applicable.

• Quantity & Unit Price: Match the quantity and unit cost in the trade contract.

• Total Invoice Value: The full transaction amount.

• Country of Origin: Indicate where the goods are manufactured.

• Tariff Classification (HS Code): Crucial for calculating applicable import duties.

Legal Basis: Specified in Circular No. 39/2018/TT-BTC and Circular No. 38/2015/TT-BTC, which guide customs procedures and invoice requirements in Vietnam.

Packing List

The Packing List supports accurate customs checks and warehouse handling. This document should contain:

• Package Dimensions: Height, width, and length of each box or container.

• Gross and Net Weight: Total shipment weight and the weight of contents excluding packaging.

• Marks & Numbers: Identification codes or labels on each package.

• Detailed Content List: Item-by-item breakdown of what each package contains.

Although no specific legal document mandates a packing list, it is a standard requirement by Vietnam Customs to facilitate goods inspection.

Bill of Lading (B/L) or Airway Bill (AWB)

The Bill of Lading (for sea freight) or Airway Bill (for air freight) acts as:

• A contract of carriage between the exporter and shipping line or airline.

• A receipt of goods issued by the carrier.

• A document of title that may be used to claim the goods.

Legal Reference: Governed by international conventions such as the Hague Rules, Hamburg Rules, and applicable trade laws.

Customs Declaration Form

The Customs Declaration is one of the most critical documents for importing goods into Vietnam. It includes:

• Importer and exporter details (business registration, tax code).

• Shipment details: description, HS code, value, quantity.

• Applicable duties and taxes.

• Attached supporting documents (invoice, bill of lading, C/O, etc.).

Importers must file this declaration electronically via VNACCS (Vietnam Automated Cargo Clearance System) within 30 days of goods arrival.

Legal Basis: Detailed in Law on Customs No. 54/2014/QH13 and Circular No. 39/2018/TT-BTC.

Common Supporting Documents

In addition to mandatory documents, the following supporting documents may be required depending on the nature of the goods and the transaction.

Proforma Invoice

A Proforma Invoice is often used in the early stages of the import process to:

• Apply for an import license.

• Arrange for bank financing or credit.

• Get a preliminary estimate for shipment costs.

It mirrors the Commercial Invoice in structure but is not legally binding or payable.

Letter of Credit (L/C)

A Letter of Credit is a payment guarantee issued by a bank that:

• Ensures payment will be made to the exporter upon presentation of specified documents.

• Mitigates the risk of non-payment in international trade transactions.

• Offers confidence to both buyer and seller.

Insurance Certificate

This document proves the shipment is covered against:

• Loss or theft.

• Accidental damage.

• Force majeure events during transit.

Many CIF (Cost, Insurance, Freight) shipments require proof of insurance for customs clearance.

Certificate of Origin (C/O)

The C/O verifies where the goods were manufactured. It is essential for:

• Claiming preferential tariff rates under FTAs such as EVFTA, CPTPP, or ASEAN Free Trade Agreements.

• Customs classification and compliance with rules of origin.

Phytosanitary Certificate

This certificate is mandatory for importing plants and agricultural products into Vietnam. It certifies that:

• Goods are free from pests, diseases, and contaminants.

• They comply with Vietnam’s plant health and quarantine standards.

Issued by the plant protection or quarantine authority in the exporting country.

Additional Potential Documents

Depending on the product category, industry, or shipment nature, additional documents may include:

• Import License (if applicable) – Required for restricted goods such as chemicals, used equipment, or pharmaceuticals.

• Certificate of Quality (CQ) – Proves that the goods meet required quality standards.

• Certificate of Inspection (COI) – Confirms the goods pass specific inspections or safety protocols.

• Sanitary Certificate – Required for food and beverages, issued by food safety authorities to confirm compliance with hygiene regulations.

• Fumigation Certificate – Necessary for wood, plant-based products, or agricultural goods to confirm they are pest-free.

• Material Safety Data Sheet (MSDS) – Essential for hazardous materials, detailing handling instructions, storage, and emergency measures.

2. Customs Clearance Process

Navigating the customs clearance process in Vietnam is a critical step for successful importation. Vietnam utilizes a modern, electronic customs system to streamline procedures, improve transparency, and reduce processing time. Understanding how the system works is essential for businesses that aim to import goods into Vietnam efficiently and compliantly.

2.1. Overview of Vietnam’s Digital Customs System (VNACCS)

Vietnam operates under the VNACCS (Vietnam Automated Cargo Clearance System), an electronic customs clearance platform developed with Japanese cooperation. VNACCS is used by importers, customs brokers, and freight forwarders to:

• Submit electronic customs declarations.

• Upload supporting import documentation.

• Track declaration status and receive customs decisions.

The VNACCS system significantly reduces paperwork, expedites customs processing, and enhances compliance with Vietnam’s Law on Customs No. 54/2014/QH13.

Deadline: Importers must complete the electronic customs declaration within 30 days from the date of goods arrival at a Vietnamese port or airport.

2.2. Customs Risk Management and Clearance Channels in Vietnam

Once the electronic declaration is submitted, the VNACCS system automatically assigns each shipment to a customs clearance channel based on a risk assessment. There are three main customs clearance levels in Vietnam:

Green Channel – Automatic Clearance (Low Risk)

• No document check and no physical inspection required.

• Shipments are cleared automatically upon declaration submission.

• Suitable for trusted importers with a good compliance record or low-risk goods.

• Customs clearance can be completed within hours.

Tip: Businesses with consistent import history and strong compliance may apply for “Authorized Economic Operator” (AEO) status for faster green-channel processing.

Yellow Channel – Document Check Required (Medium Risk)

• Customs officials review the import documents (commercial invoice, bill of lading, packing list, etc.) before granting clearance.

• Physical inspection of goods is not usually required, unless document inconsistencies are found.

• This channel is common for new importers or moderate-risk goods (e.g., electronics, chemicals).

Processing Time: Typically 1–2 working days, depending on document accuracy and volume.

Red Channel – Physical Inspection Required (High Risk)

• Includes both document verification and physical inspection of the imported goods by customs officers.

• Usually applied to:

  • New importers or companies with past violations.

  • High-risk products (e.g., used machinery, restricted imports, controlled substances).

  • Shipments with unclear or suspicious documentation.

Processing Time: May take several days, especially if additional testing or permits are required.

2.3. Ensuring Successful Customs Clearance in Vietnam

To avoid delays and penalties, importers must ensure full compliance with Vietnam’s customs regulations before the shipment arrives. Below are some key best practices:

• Double-check all import documents for accuracy (matching HS codes, declared values, country of origin, etc.).

• Ensure the foreign trade contract and commercial invoice are correctly formatted and legally valid.

• Obtain all necessary certificates in advance (e.g., C/O, CQ, import license, MSDS).

• Work with a reputable customs broker or logistics provider familiar with Vietnam’s customs procedures.

• Monitor the shipment’s channel classification and respond promptly to any customs queries or inspection requests.

By understanding the customs clearance process in Vietnam, businesses can minimize risk, reduce customs processing time, and ensure that goods enter the Vietnamese market smoothly. This step is vital for importers seeking long-term success and regulatory compliance in the Vietnamese trade environment.

3. Licenses and Product Registration

When importing goods into Vietnam, businesses must comply not only with customs procedures but also with licensing and product registration requirements mandated by various Vietnamese authorities. These documents are essential to prove that your goods are safe, legal, and eligible for distribution or use in the Vietnamese market.

3.1. Business Registration Certificate (BRC)

Before applying for any import license or product registration, the importing entity must possess a valid Business Registration Certificate (BRC) issued by the Department of Planning and Investment. This certificate:

• Confirms the legal status of the importer as a registered business in Vietnam.

• Specifies the scope of business, including whether import-export activities are permitted.

• Is a prerequisite for customs clearance, import licensing, and opening business bank accounts.

3.2. Import Licenses for Restricted Goods

Vietnam applies a licensing system for certain categories of goods that are deemed restricted or sensitive. Import licenses are required before customs clearance for the following types of products:

• Chemicals and hazardous substances

• Used machinery or equipment

• Explosives, fireworks, and defense-related items

• Cultural products (books, films, etc.)

• Medical products or certain health supplements

Authority: Depending on the product, import licenses may be issued by:

• The Ministry of Industry and Trade (MOIT)

• The Ministry of Health (MOH)

• The Ministry of Culture, Sports and Tourism

• Or other specialized agencies.

3.3. Product-Specific Certifications and Registration

Vietnamese law requires certain product categories to be registered or certified prior to importation or domestic distribution. Below are the most common product categories that require product registration in Vietnam:

Product Category	Required Certifications / Registrations	Regulatory Authority
Food and Beverage Products	– Food Self-Declaration (for conventional packaged goods)	Vietnam Food Administration (VFA) – Ministry of Health
	– Product Registration Certificate (for functional foods or products with health claims)
	– Import Permit (for high-risk products)
Pharmaceutical Products	– Import Permit for pharmaceuticals	Drug Administration of Vietnam (DAV) – Ministry of Health
	– Drug Registration Number (VN Number)
	– Product Information File (PIF) and clinical data for new drugs
Medical Devices	– Declaration of Applicable Standards (Class A and B devices)	Ministry of Health – Department of Medical Equipment and Construction
	– Registration Certificate for Medical Devices (Class C, D devices)
	– Import License for unregistered devices
Cosmetic Products	– Cosmetic Product Notification Dossier	Drug Administration of Vietnam (DAV)
	– Legal Representation in Vietnam (Vietnam-based cosmetic notification holder)
	– Labeling in Vietnamese language
Electronics and Electrical Equipment	– Certificate of Conformity (CoC) with QCVN technical standards	Ministry of Science and Technology (MOST) / Directorate for Standards, Metrology and Quality (STAMEQ)
	– Energy Efficiency Labeling for applicable appliances
	– Electromagnetic Compatibility (EMC) testing

4. Import Taxes and Duties

When importing goods into Vietnam, businesses must be aware of various taxes and duties that apply to their shipments. Understanding these charges is crucial for accurate cost calculation and compliance with Vietnamese customs regulations.

1. Import Duty
   Import duty rates in Vietnam are determined based on the Harmonized System (HS) Code classification of the goods. Each HS code corresponds to a specific tariff rate, which can vary widely depending on the product category and origin. Importers should carefully classify their products under the correct HS codes to ensure proper duty assessment.

2. Value-Added Tax (VAT)
   Vietnam imposes Value-Added Tax on most imported goods, typically ranging from 5% to 10%. The exact VAT rate depends on the type of goods imported. For example, essential goods often attract a lower VAT rate (5%), while other products are subject to the standard 10% rate. VAT is calculated on the total value of the imported goods, including the cost, insurance, freight (CIF), and import duty.

3. Special Consumption Tax (SCT)
   Special Consumption Tax is applied to specific categories of luxury or non-essential goods, such as alcoholic beverages, tobacco products, automobiles, and certain high-end consumer goods. SCT rates vary by product type and can significantly increase the overall import cost.

4. Preferential Trade Agreements (FTAs)
   Vietnam is a member of multiple Free Trade Agreements (FTAs), including the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and the EU-Vietnam Free Trade Agreement (EVFTA). These FTAs allow eligible goods imported from partner countries to benefit from reduced or zero import tariffs. To qualify, products must meet strict rules of origin criteria specified in each agreement. Importers should ensure proper documentation, such as Certificates of Origin (C/O), to claim preferential tariff rates.

5. Prohibited and Restricted Goods

Vietnam enforces strict regulations on prohibited and restricted goods to protect national security, environment, and public health. Importers must comply to avoid customs penalties and shipment delays.

Commonly Prohibited and Restricted Imports:

• Used consumer electronics and automotive parts: Banned to ensure safety and quality standards.

• Hazardous chemicals and toxic substances: Strictly controlled or prohibited under environmental laws.

• Explosives, firearms, and military equipment: Require special licenses or are banned outright.

• Cigarettes, alcohol, and tobacco products: Import requires valid permits and tax clearances.

• Counterfeit goods and intellectual property violations: Zero tolerance; strictly prohibited.

Compliance Tip:

Always verify the latest Vietnamese customs prohibited and restricted goods list before importing to ensure full compliance, prevent shipment rejection, and avoid fines.

6. Importing as a Foreign Company

Foreign companies aiming to enter the Vietnamese market have two primary methods to legally import goods:

1. Setting Up a Local Trading Company in Vietnam

Establishing a local trading company provides full control over import and distribution activities. This process involves:

• Business Registration: Obtaining a Business Registration Certificate (BRC) from the Department of Planning and Investment (DPI).

• Import-Export License: Securing the necessary import-export licenses to legally conduct cross-border trade.

• Compliance with Vietnamese Law: Adhering to local regulations, tax obligations, and reporting requirements.

• Benefits: Greater operational control, direct customs clearance, and eligibility for local contracts.

• Considerations: Requires investment in legal setup, office, staff, and ongoing compliance management.

2. Using an Importer of Record (IOR)

For companies testing the Vietnamese market or avoiding complex local establishment, partnering with an Importer of Record is a practical solution:

• Definition: An IOR is a third-party licensed entity responsible for legally importing goods on behalf of the foreign company.

• Advantages: Faster market entry, no need for local company formation, and reduced administrative burdens.

• Limitations: Less control over customs clearance and logistics, reliance on the IOR’s compliance and processes.

• Ideal for: Trial shipments, limited quantities, or companies seeking to minimize initial investment.

Foreign businesses must carefully evaluate between establishing a local entity or utilizing an Importer of Record based on their long-term market strategy, budget, and operational preferences. Setting up a local trading company offers greater control but requires more investment, while an Importer of Record provides flexibility and faster market access with fewer obligations.

7. Step-by-Step Import Procedure

To ensure a smooth and compliant import operation into Vietnam, businesses must carefully follow these essential steps:

1. Confirm Product Classification and HS Code

Accurately classify your imported goods using the Harmonized System (HS) code. Correct classification is crucial for determining applicable import duties, taxes, and licensing requirements under Vietnamese law.

2. Verify Licensing and Documentation Requirements

Identify if your product requires special permits or certifications, such as import licenses, health certificates, or safety approvals. Prepare all mandatory documents including:

• Sales or Foreign Trade Contract

• Commercial Invoice

• Packing List

• Bill of Lading or Airway Bill

• Customs Declaration

3. Check Import Tariffs, VAT, and Trade Agreements

Review Vietnam’s tariff schedule and confirm applicable import duty rates based on your HS code. Explore preferential tariff reductions under Vietnam’s Free Trade Agreements (FTAs), such as CPTPP or EVFTA, to optimize costs. Don’t forget to calculate Value-Added Tax (VAT) and any Special Consumption Tax (SCT) if applicable.

4. Select a Reliable Logistics and Customs Clearance Partner

Partner with experienced freight forwarders or customs brokers who understand Vietnam’s import procedures and VNACCS (Vietnam Automated Cargo Clearance System). Efficient logistics support ensures timely shipment delivery and smooth customs clearance.

5. Submit Electronic Customs Declaration via VNACCS

File the customs declaration electronically within 30 days of the shipment’s arrival using VNACCS. Ensure all data and documents are accurate to avoid delays. Shipments will be processed under one of three clearance channels: Green (automatic), Yellow (document review), or Red (document + physical inspection).

6. Pay Import Duties, VAT, and Taxes Promptly

Upon customs clearance approval, promptly pay all import duties, VAT, and any other applicable taxes. Timely payment expedites the release of your goods from customs.

7. Obtain Post-Import Approvals if Required

For certain regulated products like pharmaceuticals, food, or cosmetics, post-import inspections or certifications may be required by relevant Vietnamese authorities. Ensure compliance to avoid penalties or shipment rejection.

Following these detailed steps not only guarantees regulatory compliance but also optimizes your import process in Vietnam, minimizing delays and extra costs. Always stay updated with the latest customs regulations and trade policies for smooth market entry.

Conclusion

Successfully navigating Vietnam’s complex import regulations demands thorough planning, strict adherence to legal requirements, and efficient customs clearance procedures. By fully understanding the essential documentation, import taxes, licensing, and compliance standards, businesses can seamlessly import goods and effectively grow their market presence in Vietnam’s dynamic economy.

Staying informed about the latest updates in Vietnam’s import laws and partnering with experienced local experts is crucial to avoid delays, reduce costs, and ensure smooth customs clearance.

Green NRJ specializes in supporting foreign businesses and importers with comprehensive import consulting, licensing assistance, and customs clearance services tailored to Vietnam’s regulatory environment.

For expert guidance and hassle-free import solutions in Vietnam, contact Green NRJ today and let us help you unlock the full potential of the Vietnamese market.