Import & export, step by step
The order matters: the most expensive mistakes are usually the right steps taken too late, such as applying for a permit after the goods arrive, or discovering an origin requirement after the materials are bought. Each step below links to the matching tool.
Importing into Vietnam
- 1
Determine the goods' HS code
Every later step, from duty and permits to specialised inspection, depends on these 8 digits. You can search by product name (with AI suggestions), check the 6 classification rules and see how customs classified similar goods in classification notices. For certainty, request an advance ruling from customs before the first shipment.
- 2
Check commodity policy before signing the contract
On the HS code page, the Policy & notes tab shows whether the goods are banned or need a licence, specialised inspection, quarantine or a conformity declaration, and which ministry manages them. You can also filter by ministry on the commodity policy page. If a permit is only sought after arrival, the goods wait at the port and storage fees accrue daily.
- 3
Check trade-remedy warnings
If the code is subject to anti-dumping or countervailing duties (steel, aluminium, sugar, yarn…), the code page shows a warning with the rate for each exporter. The choice of supplier can move the duty by tens of percentage points.
- 4
Calculate duty and choose the FTA
Use the tax calculator: enter the invoice price under its delivery term (EXW, FOB, CIF…) and it converts the price to the customs value, then calculates import duty, excise tax, environmental tax and VAT under each FTA schedule. The FTA rate applies only when the goods meet the code's origin criterion and carry the right C/O form issued in the exporting country (see which agreement uses which form). The seller's obligation to supply the C/O should be written into the contract.
- 5
File the customs declaration (VNACCS) and channel assignment
The declaration is filed electronically via VNACCS/ECUS before arrival or within 30 days of the goods reaching the border gate. The system then assigns a channel: green means immediate clearance, yellow a document check, and red a document check plus physical inspection. Declaring the right HS code, value and C/O from the start is the surest way to be placed in the green channel next time.
- 6
Pay duty, clear customs and keep the file
Paying the duty (or providing a bank guarantee) is a condition of clearance. After clearance the file can still be audited for 5 years, so keep the declarations, invoices, C/O, transport documents and permits. A wrong HS code discovered later still leads to back-collection of duty plus late-payment interest.
Exporting from Vietnam
- 1
HS code and export duty
Most exports are duty-free, but minerals, raw metals and some agricultural products carry export duty, shown in the export-duty tab of the code page. Exports to CPTPP, EU and UK markets also have their own preferential export schedules.
- 2
Export policy and the destination tariff
Check whether the goods face an export ban, licence or quota (Policy tab). Then look from the buyer's side: the HS code page shows the corresponding US and Japanese tariff lines (for Japan, all four preference routes, VJEPA, AJCEP, CPTPP and RCEP, side by side), along with the subheading's trade values to gauge the market. For US-bound goods, check the parties as well as the product: screen the buyer, bank and forwarder against the US restricted lists before signing.
- 3
Qualify for origin and obtain the C/O
Check the code's origin criterion under the agreement with the buyer's country. Many FTAs set specific requirements for textiles, such as fabric-forward or yarn-forward production, which must be settled at the sourcing stage. Then follow the C/O guide: file on eCoSys using the agreement's form.
- 4
File the export declaration and hand over documents
The export declaration is also filed on VNACCS, as for imports (similar channels, usually lighter). The document set sent to the buyer comprises the invoice, packing list, bill of lading and C/O. A single missing or inconsistent detail across these documents gives the importing customs grounds to reject the C/O, and the buyer then loses the preference.
- 5
Monitor trade remedies in the destination market
Vietnamese exports face anti-dumping, countervailing and anti-circumvention investigations more and more often (steel, wood, solar panels, seafood…). For US-bound goods, the code page also shows the Chapter 99 surcharge warning. When an investigation is opened, exporters that cooperate with the investigating authority usually receive an individual rate well below the country-wide rate.
This outline follows the Customs Law and Circulars 38/2015/TT-BTC and 39/2018/TT-BTC and is for reference only. Procedures for specific goods follow the legal documents cited on each HS code page.