Vietnam has updated its customs procedures in 2015, moving to a fully electronic customs declaration system called VNACCS/VCIS. Importers and exporters must have an account with customs and a digital signature to use this system. The types of documents required for customs declarations include commercial invoices, packing lists, transport documents, certificates of origin, licenses, and other documents depending on the commodity. The customs value of imports is based on the C&F or CPT value on the commercial invoice, and customs may apply a tariff price if this value is doubted. Restricted and prohibited goods include used consumable items and some used materials and equipment.

1. Vietnam Customs Procedures
EXECUTIVE SUMMARY: 2015 UPDATES

2. VNACCS/VCIS
VIETNAM AUTOMATED CARGO AND PORT CONSOLIDATED SYSTEM
FROM MANUAL, SEMI-ELECTRONIC TO FULLY ELECTRONIC
 OFFICIALLY IMPLEMENTED FROM 4/2014
COMPULSORY USE FOR COMMERCIAL CARGO
EVERY EXPORTER / IMPORTER MUST HAVE:
 AN ACCOUNT WITH CUSTOMS
 DIGITAL SIGNATURE
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3. CUSTOMS DOCUMENTS
CUSTOMS DECLARATION FORMS: VIA VNACC/VCIS
RELATED DOCUMENTS:
CONTRACT OF SALE OF GOODS
COMMERCIAL INVOICE, PACKING LIST
TRANSPORT DOCUMENTS
CERTIFICATE OF ORIGIN (FORM A, FROM D, FORM E, …)
LICENSE, NOTICE OF INSPECTION RESULTS
OTHER DOCUMENTS
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4. CUSTOMS DOCUMENTS
WHAT ARE OTHER DOCUMENTS? DEPENDS ON COMMODITY …
CA – CERTFICATE OF ANALYSIS
PHYTO-SANITATY CERTIFICATES
QUALITY / COMFORMITY CERTIFICATES
IMPORT LICENSES (FOR RESTRICTED ITEMS)
ETC.
FORMS OF DOCUMENTS:
ACCEPTANCE OF COPIES
ORIGINAL COPIES: LICENSE, C/O, TAXATION DOCUMENTS
(EXEPTION, REDUCTION, REIMBURSEMENT, ….)
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5. CUSTOMS RISK MANAGEMENT
RESULT RETURN AFTER SUBMISSION OF DATA VIA VNACC/VCIS:
GREEN: REGISTRATION OF CUSTOMS DECLARATION FORM AT LATER STAGE
YELLOW: MANUAL REGISTRATION OF DECLARATION FORM BEFORE CLEARANCE
RED: MANUAL REGISTRATION OF DECLATION FORM AND CARGO INSPECTION
IN PRACTICE:
MOST OF EXPORTS ARE GREEN AND YELLOW
MOST OF IMPORTS ARE YELLOW AND RED
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6. COMMERCIAL / CUSTOMS VALUE / DUTY
IMPORT DUTY / TAX IS BASED ON C&F (CPT), WHICH IS SAME AS DECLARED IN COMMERCIAL
INVOICE IN CASE PAYMENT OF GOODS IS MADE VIA BANK TRANSFER.
IN CASE OF EXW OR FOB (FCA): FREIGHT COST TO BE ADDED
IN CASE OF DOUBT, THE CUSTOMS COULD APPLY CUSTOMS TARIFF PRICE BASED ON SAME,
SEMILAR PRODUCT, …
IN PRACTICE:
FOR NON-COMMERCIAL CARGO, E.G. SAMPLE, GIFT WITHOUT COMMERCIAL VALUE, SHIPPED BY
AIR, UNLESS THE HAWB IS RATED, THE RATES ON MAWB WILL BE USED AS FREIGHT TO ADD UP
TO THE CUSTOMS VALUE!
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7. RESTRICTED, PROHIBITED GOODS
12 CATEGORIES (REDUCED COMPARE TO PREVIOUS)
AND INCLUDES USED, SECONDHAND GOODS
USED CONSUMABLE GOODS: TEXTILE, FOOTWEAR,
GARMENT; ELECTRONIC GOODS; AIR CONDITIONING;
HOUSEGHOLD ELECTRONICS; MEDICAL EQUIPMENTS, ETC.
USED MATERIALS, EQUIPMENTS: CAR AND SPARE PARTS,
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8. NEW CUSTOMS LAW 2014 AND TFA
CUSTOMS LAW 2014, PASSED ON 6-2014 AND EFFECTIVE 01/01/2015
TFA: TRADE FACILITATION AGREEMENT (BY WTO)
SIMPLIFICATION, ALIGNMENT, “FULL”COMPLIANT BETWEEN TFA AND CUSTOMS LAW 2014, ON
SECTION 1: 12 ARTICLES ON TECHNICAL MEASURES OF TFA.
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9. FTA AND TPP UPDATE
CONCLUDED: ASEAN (FORM D), ASEAN – INDIA (FORM AI), ASEAN – AU/NZ (FORM AAN), ASEAN
– KOREA (FORM AK), ASEAN – JAPAN (FORM AJ), ASEAN – CHINA (FORM E), VIETNAM – JAPAN,
VIETNAM – CHILE
IN NEGOTIATIONS: RCEP (ASEAN +6), ASEAN – EU, TPP,
VIETNAM – EU, VIETNAM – CUSTOM UNION,
VIETNAM – EFTA
IN CONSIDERATION: ASEAN - CANADA
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