Overview of Process and procedures for importing goods into Vietnam

Procedures for importing goods into Vietnam include the following steps:

Step 1: Preparation for import

Determining the import category of goods

Prior to importation, the importers must determine which category their goods fall into, as not all types of goods can be imported into Vietnam, and not all goods follow the same import mechanism. Therefore, importers need to check whether their goods fall into one of the following categories:

Goods banned from import

Goods subject to specialized inspection permits

Goods requiring an Import License, or meeting conditions.

Detail of Step 1 at: https://wtocenter.vn/german-market/18720-preparation-for-import-into-vietnam

Step 2: Determining the classification of goods

Determining the classification of goods (HS) is a very important step in determining the tariff to be applied to those goods.

Vietnam currently adopts a 8-digit HS code. When German goods are imported into Vietnam, it is necessary to determine its appropriate HS code according to Vietnam's HS  to get the right tariff rate, since Vietnam Customs will classify goods according to Vietnam's HS, not of the exporting country.

Detail of Step 2 at: https://wtocenter.vn/german-market/18721-classification-of-goods-imported-into-vietnam-

Step 3: Determining tariffs, taxes and fees

Import Tariff

For German goods imported into Vietnam, there are 2 applicable tariff mechanisms, each corresponds to a certain tariff rate and conditions. The importer will base on the specific conditions of the goods to choose the most suitable and beneficial tariff for them. Specifically:

MFN tariff;

EVFTA tariff.

Value-Added Tax (VAT)

Excise Tax

Environmental Protection Tax

Anti-dumping, Anti-subsidy and Safeguards duties:

Detail of Step 3 at: https://wtocenter.vn/german-market/18722-determining-tariffs-taxes-and-fees-for-goods-imported-into-vietnam

Step 4. Customs declaration, payment of tariffs and taxes, and customs clearance

Customs declaration

The customs declaration can be prepared in advance by pre-filling the information on an electronic customs declaration software.

Payment of tariffs, taxes and fees

Importers must pay all relevant tariffs, taxes and fees for customs clearance and release of goods.

Detail of Step 4 at: https://wtocenter.vn/german-market/18723-customs-declaration-payment-of-tariffs-and-taxes-and-customs-clearance-for-the-shipment-imported-into-vietnam

Source: "Business Handbook: Exploiting the EVFTA  to import and export goods between Vietnam and Germany" - Center for WTO and International Trade