Understanding Vietnam’s import and export regulations is essential for foreign businesses. The country’s customs framework is governed by Customs Law No. 54/2014/QH13 and related decrees, covering all goods and transport vehicles entering, leaving, or transiting Vietnam. The law introduced the national single-window system and risk management to streamline clearance. In June 2025, new amendments were approved to further digitize procedures, including a requirement for priority businesses to connect their IT systems with customs for real-time data sharing — reinforcing transparency and efficiency.
Customs clearance involves checks on quantity, quality, specifications, and declared value. Certain goods, such as petroleum, fertilizers, electronics, food, and pharmaceuticals, must undergo specialized inspections for compliance with Vietnamese standards. For instance, imported drugs may be lab-tested and must include Vietnamese instructions.
Businesses must also comply with import-export control measures, as some goods require permits or are restricted. Failing to follow these rules — through incorrect documents, misdeclarations, or prohibited shipments — can result in heavy fines or goods confiscation. Staying updated and compliant is vital for smooth customs clearance in Vietnam.
Proper documentation is the backbone of hassle-free customs clearance. Before goods can be imported into or exported out of Vietnam, the trading company must submit a dossier of documents to Vietnamese Customs. A fundamental requirement is that the company is registered for foreign trade operations – essentially, it must have an import-export business code (often indicated on the company’s Business Registration Certificate or Enterprise Registration Certificate). Customs authorities will ask to see evidence of this import-export code registration as part of the clearance documentation set, so businesses should ensure they have completed this registration step.
Depending on the kind of imported goods, the authorities may also require the documentation listed below, as stated in Section 5 of Circular 39/2018/TT-BTC:
Some other documents that may be requested by the authorities depending on the type of imported goods:
Declaration form
Bill of lading
Certificate of origin
Import permit of restricted goods
Commercial invoice
Report of inspection
Cargo release order
Delivery order
Packing list
Health and technical certificate
Terminal handling receipts
Based on Section 5 of Circular 39/2018/TT-BTC, depending on the kind of exported goods, the authorities could also require the following documents:
Electronic Declaration form (E-Form HQ/2015/XK)
Bill of lading
Certificate of origin
Permit of export
Contract/agreement
Commercial invoice
Packing list
Health and technical certificate
Terminal handling receipts
The time needed for import-export clearance in Vietnam varies by shipment type, documentation quality, and inspection requirements. Exporting is generally faster — small shipments can clear the same day if documents are complete, and most exports finish within one working day thanks to electronic customs and risk-based inspections.
Imports take longer, typically 1–3 days for sea freight once goods arrive. Full Container Load (FCL) shipments often clear within a day, while Less-than-Container Load (LCL) can take up to three days due to consolidation and extra checks. Delays occur when documents are incomplete, inspections are required (especially for food, cosmetics, or machinery), or ports are congested.
Vietnam has introduced reforms like the National Single Window to simplify clearance. Still, the World Bank’s 2023 Logistics Performance Index ranked Vietnam 43rd, citing regulatory inconsistency and red tape. To avoid delays, importers should ensure accurate paperwork, quick duty payments, and maintain communication with customs brokers or local partners.
Vietnam’s Priority Customs Treatment program — its version of the Authorized Economic Operator (AEO) scheme — streamlines clearance for companies with strong compliance and large trade volumes. Approved enterprises enjoy faster customs processing and reduced inspections.
Eligibility:
Priority status is granted to firms with a solid compliance record, robust internal controls, and significant trade turnover. Criteria (under Decree 08/2015/ND-CP and updates) include no major violations for the past two years, adherence to Vietnamese Accounting Standards, and annual audited reports. Applicants must also maintain IT systems capable of real-time data exchange with customs.
Recent amendments made the program more accessible, shortening the required compliance period from three to two years. A special priority regime introduced in 2025 benefits high-tech industries (semiconductors, AI, advanced manufacturing), allowing them to meet fewer criteria to qualify — part of Vietnam’s strategy to attract tech investment.
Application process:
Companies apply to the General Department of Vietnam Customs, submitting documentation on compliance, trade volume, and audits. After review and possible site inspection, approved status is typically valid for 2–3 years, subject to ongoing monitoring and renewal.
If your company qualifies for priority customs treatment, the advantages listed below regarding customs compliance and costs are yours to take advantage of:
Goods are exempted from physical inspection
Goods are exempted from the examination of the supplementary documents
Able to submit incomplete customs declarations. Complete customs declarations are required to be done in 30 days
Priority access for tax procedures
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