Customs declaration, payment of tariffs and taxes, and customs clearance for the shipment imported into Vietnam

Customs declaration

The customs declaration can be prepared in advance by pre-filling the information on an electronic customs declaration software. The customs declaration can be submitted before the date of arrival at the border gate or within 30 days from the date of arrival to the VNACCS system. After the customs declaration is transmitted, the system will automatically classify:

- Green Line: If the classification is Green Line, the importer is exempt from checking documents and inspecting goods.

- Yellow Line: If the classification is Yellow Line, the importer must submit the following additional documents for Customs to check:

  • Bill of lading;

  • Packing List;

  • Value declaration;

  • Commercial Invoice;

  • Import License (for goods subject to import license);

  • Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency (for goods subject to specialized inspection);

  • Certificate of Origin (to enjoy EVFTA tariff preferences).

- Red Line: If the classification is Red Line, the importer must submit the same documents as in the case of the Yellow Line and the Customs will conduct physical inspection for the goods.

Payment of tariffs, taxes and fees

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

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