Vietnam’s seaport customs procedures play a crucial role in facilitating international trade while ensuring regulatory compliance and national security. This comprehensive guide outlines the essential processes, requirements, and best practices for navigating customs procedures at Vietnamese seaports.

1. Introduction

Vietnam’s customs system has undergone significant modernization in recent years, with the implementation of electronic customs declaration systems and streamlined procedures. Understanding these processes is essential for any business engaged in international trade through Vietnamese seaports.

Overview of Vietnam’s Seaport Customs System

The Vietnamese customs system operates under the General Department of Vietnam Customs (GDVC), utilizing the VNACCS/VCIS electronic customs system for declarations and processing. This modern infrastructure supports 24/7 operations at major ports and aims to facilitate efficient trade while maintaining strict regulatory compliance.

2. Pre-Arrival Procedures

2.1 Required Documentation (Article 24 of the Customs Law; Article 16 of Circular 38/2015/TT-BTC amended by Circular 39/2018/TT-BTC)

1. Customs documents for export goods

• Customs declaration form: Form No. 02, Appendix II (paper: 02 originals).
• Commercial invoice: or equivalent document (01 copy).
• Timber list (for exported raw timber, 01 original).
• Export license (if applicable).
• Specialized inspection certificate (if applicable, 01 original or copy as required).
• Document proving export eligibility (if applicable, 01 copy for the first shipment).
• Entrustment contract (01 copy if the export is entrusted for goods requiring a license or certification).

2. Customs documents for import goods

• Customs declaration form: Form No. 01, Appendix II (paper: 02 originals).
• Commercial invoice: or equivalent document (01 copy).
• Bill of lading (or equivalent transport document, 01 copy).
• Timber list (for imported raw timber, 01 original).
• Import license (if applicable).
• Specialized inspection certificate (if applicable, 01 original or copy as required).
• Document proving import eligibility (if applicable, 01 copy for the first shipment).
• Valuation declaration (if required, submitted electronically or 02 paper originals).
• Certificate of origin (if applicable).
• Machinery/equipment list (if classifying combined machinery or importing in multiple shipments, 01 copy with original for verification).
• Entrustment contract (01 copy if the import is entrusted for goods requiring a license or certification).
• Sales contract for schools/research institutes (if imported goods are subject to a 5% VAT rate, 01 copy).

Additionally, other relevant documents may be required, depending on the type of goods, such as quality certificates, quarantine certificates, food safety certificates, MSDS (for hazardous goods or chemicals), or proof of tax-exempt status.

2.2 Advance Notifications (Article 25 of the Customs Law; Clause 8, Article 18 of Circular 38/2015/TT-BTC)

• Export goods: Submit the declaration after goods are consolidated, at least 4 hours before departure (or 2 hours for express shipments).
• Import goods: Submit the declaration before or within 30 days after arrival at the port.

Note: Customs declarations can be submitted electronically via the VNACCS/VCIS system. Pre-declaration helps expedite clearance and reduce storage time.

3. Customs Clearance Process

3.1 Step-by-Step Guide

1. Prepare customs documents (Article 24 of the 2014 Customs Law)

• Customs declaration: Complete details of the exported or imported goods.
• Related documents: Depending on the type of goods, additional documents may be required.

2. Submit the customs declaration (Article 25 of the 2014 Customs Law)

• For export goods: Submit after consolidation, at least 4 hours before departure (2 hours for express shipments).
• For import goods: Submit before or within 30 days of arrival.

3. Document reception and inspection (Article 21 of the 2014 Customs Law)

• Customs officials receive and register the declaration once the required documents are submitted.
• The completeness and validity of documents are verified, and physical inspections may be conducted if necessary.

4. Declaration classification (Article 19 of Circular 38/2015/TT-BTC)

• Green channel: No detailed inspection of documents or goods.
• Yellow channel: Detailed document inspection, but no physical inspection.
• Red channel: Detailed inspection of both documents and goods.

5. Tax payment and financial obligations (Article 21 of the 2014 Customs Law): The importer/exporter must pay customs duties, import/export taxes, and other fees per tax regulations.

6. Customs clearance (Article 37 of the 2014 Customs Law): Once all steps are completed and approved, goods are cleared for use or further transportation.

3.2 Processing Timeframes

Standard processing times vary based on the assigned channel:

• Green Channel: Immediate clearance (typically within 1-2 hours)
• Yellow Channel: Document review (1-2 working days)
• Red Channel: Physical inspection (2-3 working days)

4. Special Procedures

4.1 Temporary Import/Export

Goods temporarily imported for re-export require special permits and are subject to specific monitoring procedures. Businesses must provide a guarantee or deposit equal to the applicable duties and taxes.

Storage period in Vietnam (Article 13 of Decree 69/2018/ND-CP)

• Temporary imports for re-export can remain in Vietnam for a maximum of 60 days from the completion of temporary import customs procedures.
• Extensions must be requested from the Customs Sub-Department where the temporary import was processed.
• Each extension is limited to 30 days, with a maximum of two extensions per shipment.

4.2 Transit Goods

Under Article 241 of the 2005 Commercial Law, transit goods refer to the transportation of foreign-owned goods through Vietnamese territory, including transshipment, warehousing, cargo separation, transport mode changes, or other related activities during transit.

Transit goods require additional documentation, including transit permits and route declarations. Customs escorts may be required for certain high-risk or high-value shipments.

Transit Permit (Article 44 of the 2017 Law on Foreign Trade Management)

• Prohibited or restricted exports/imports.
• Temporarily suspended exports/imports.
• Goods banned from trade under Vietnamese law.

Application for Transit Permit (Decree 69/2018/ND-CP)

• Transit permit application.
• Transport contract.
• Diplomatic letter from the requesting country’s competent authority.

5. Common Violations and Penalties

Violations under Decree 128/2020/ND-CP include:

1. False customs declarations:
   • Incorrect product name, quantity, or origin: Fines range from VND 1-10 million.
   • Incorrect bill of lading details or passenger count: Fines from VND 5-10 million.
2. Procedural violations:
   • Late re-export of temporarily imported goods: VND 5-10 million.
   • Overdue transit goods: VND 5-10 million.
   • Delayed re-export of transport vehicles: VND 5-20 million.
3. Failure to comply with inspections: Fines of VND 20-30 million.
4. Temporary import/export violations:
   • No permit: VND 50-60 million.
   • Trading in prohibited/restricted goods: VND 80-100 million.

6. Best Practices

Tips for Smooth Clearance

• Maintain accurate records: Ensure all required documents are complete and correct.
• File customs declarations early: Electronic submissions help reduce delays.
• Work with licensed customs brokers: Experienced agents ensure compliance and resolve issues efficiently.
• Stay updated on regulations: Follow changes in customs policies to remain compliant.
• Implement internal compliance programs: Train staff on proper customs procedures to minimize risks.

7. Working with Customs Brokers

Licensed customs brokers can provide valuable assistance in:

• Document preparation and submission: Customs brokers prepare and submit the necessary documents to customs authorities on behalf of businesses, using their digital signatures and taking responsibility for the declared information.
• Classification of goods: They help accurately determine the commodity codes according to the international classification system, ensuring the correct application of tax rates and import policies.
• Valuation assistance: They provide guidance on determining the appropriate customs value, avoiding disputes, and ensuring compliance with tax regulations.
• Regulatory compliance: They help businesses comply with current import-export regulations, minimizing the risk of violations and administrative penalties.

8. Conclusion

Successful navigation of Vietnam’s seaport customs procedures requires thorough preparation, attention to detail, and an understanding of current regulations. Regular updates to procedures and requirements make it essential to stay informed and work with qualified professionals when necessary.

For detailed guidance and assistance with customs procedures, contact the General Department of Vietnam Customs or Harley Miller Law Firm

Note

The content of this article is provided for informational purposes only and does not constitute official legal advice.
The information is accurate as of the date of publication and may be subject to change in accordance with any subsequent legal amendments or updates.

For detailed legal advice, don’t hesitate to contact Harley Miller Law Firm

• Hotline: + 84 9372 15585 
• Email: info@luatminhnguyen.com
• Website: luatminhnguyen.com or hmlf.vn