“With an authorisation letter, anyone can declare for me” — this belief is wrong for ordinary commercial goods. The law specifically lists who may be a “customs declarant”, and a person authorised by the goods owner is accepted only for six specific categories of goods. This article gives clear yes/no answers per case, under the regulations in force as of 14 October 2026.
Who may be a customs declarant?
The law specifically lists who qualifies as a “customs declarant” — not everyone authorised becomes one. Under Article 5 of Decree 08/2015/ND-CP, as amended by Points a and b, Clause 2, Article 1 of Decree 167/2025/ND-CP (effective 15 August 2025), declarants comprise six groups:
- Goods owners — where the owner is a foreign trader not present in Vietnam, customs procedures must be carried out through a customs broker;
- Owners/operators of vehicles exiting/entering/in transit, or persons authorised by vehicle owners;
- Persons authorised by goods owners for the six listed categories of goods;
- Providers of goods transit and transhipment services;
- Customs brokers;
- International postal and express-delivery service providers (unless the goods owner requests otherwise).
The six cases where authorised declaration is accepted
A “person authorised by the goods owner” is accepted as a customs declarant only for six specific categories (Clause 3, Article 5 of Decree 08/2015, as amended by Decree 167/2025):
- Gifts of individuals;
- Personal movable assets of individuals;
- Goods of individuals entitled to privileges and immunities;
- Baggage sent before or after the traveller’s trip;
- Goods temporarily imported for re-export to replace or repair foreign sea vessels or aircraft;
- Imported goods for duty-free investment projects.
May a logistics company/forwarder declare for commercial goods?
NO — unless it is a customs broker. For ordinary commercial imports/exports, a forwarder/logistics company that is not a recognised customs broker cannot declare on the goods owner’s behalf as an “authorised person”. To declare for commercial goods, the forwarder must become a customs broker meeting the standards of Circular 83/2026/TT-BTC (effective 1 July 2026) and sign a brokerage contract with the goods owner. A civil-law authorisation contract does not create declarant status outside the six cases above.
Practical consequence: commercial goods with a sale contract declared in the name of a forwarder that is not a customs broker → invalid declaration, possible penalties for false declaration (Article 9 of Decree 169/2026/ND-CP, effective 1 July 2026) and refused clearance.
“Authorised person” vs “customs broker”
- Customs broker: a company meeting the standards (Circular 83/2026/TT-BTC), signing a brokerage contract with the goods owner, performing all or part of the declarant’s obligations on the owner’s behalf without limitation on goods categories (Article 5 of Circular 12/2015/TT-BTC, as amended by Circular 22/2019/TT-BTC; Clause 4, Article 20 of the Customs Law);
- Authorised person (ordinary forwarder): only for the six goods categories in Clause 3, Article 5 of Decree 08/2015, under a written authorisation.
Foreign traders not present in Vietnam
They must carry out customs procedures through a customs broker (Clause 1, Article 5 of Decree 08/2015 as amended) — not through an ordinary forwarder.
What must the customs authorisation document contain?
- Scope of authorisation — what the authorised party may do;
- Duration of the authorisation;
- Legal liability of each party — notably: the authorising party (goods owner) bears full responsibility for financial obligations (duties, fees); the authorised party is responsible for the accuracy and truthfulness of declared contents based on the dossier handed over.
The declaration must clearly show the exporter/importer and the authorised declarant with the authorisation document. Avoid verbal or email-only authorisation — customs requires the written document; unclear authorisation risks rejection of declarant status.
Legal liability of the authorised party for false or incomplete declarations
The authorised party enjoys the rights in Clause 1, Article 18 of the Customs Law 54/2014 and performs the obligations in Points a, b, c, d, e and g, Clause 2, Article 18 within the authorised scope, including: declaring and completing customs procedures; providing complete, accurate information for advance determination of HS codes, origin and value; bearing legal responsibility for the authenticity of declared contents and submitted/presented documents; complying with customs decisions and requests; arranging personnel and means for physical inspection; paying duties and fulfilling other financial obligations.
Even as a mere “declaration helper”, the authorised party remains responsible for the authenticity of declared contents (Point c, Clause 2, Article 18 of the Customs Law) — “the owner gave me the data” is no defence. Under civil law, the authorised party must: perform the authorised work and report to the authorising party; inform third parties of the duration and scope; safeguard entrusted documents and means; keep information confidential; hand over assets and benefits obtained; and compensate for damage caused by breach of obligations. Legal basis: Article 565 of the Civil Code 2015.
Special cases: authorising a branch; transit/transhipment services
A company authorising its branch to declare customs is accepted: the company bears financial obligations and customs-law compliance; the branch is responsible for dossier contents, classification, coding and tax calculation; the tax code on the declaration is the company’s, stamped by the branch with “Authorised by the Company Director”. Transit/transhipment service providers are independent declarants.
Notes when signing a declaration-service contract with a forwarder
Before signing: (1) check whether the forwarder is a customs broker meeting Circular 83/2026 standards — if not, it may only declare for the six special goods categories; (2) the authorisation document must state scope, duration, and liability for duties and declaration accuracy; (3) in practice many forwarders “declare for” clients using the owner’s own account (owner digitally signs) — formally the declarant remains the owner, but the risk lies in the forwarder entering wrong data.
Frequently asked questions
With an authorisation contract, can a forwarder declare commercial goods?
No. A civil authorisation contract does not create declarant status outside the six cases in Clause 3, Article 5 of Decree 08/2015 (as amended by Decree 167/2025).
How does a foreign company with no presence in Vietnam clear customs?
Mandatorily through a customs broker.
Must customs authorisation be in writing?
Yes. Customs requires the written authorisation document stating scope, duration and legal liability.
This information is for reference only and does not constitute legal advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.