Exporting goods from Vietnam also requires customs procedures — but with deadlines and dossiers completely different from imports. Many first-time exporters apply “experience” from importing (the 30-day rule) and miss the vessel, or have declarations cancelled for failing to bring goods into the supervised area on time. This article covers the full export dossier and process under current law, including the new on-spot export rules effective 1 July 2025.
What are export customs procedures?
Like imports, export customs procedures are the mandatory legal sequence: dossier preparation, electronic declaration, registration and lane assignment, inspection, tax/fee payment, clearance, and moving goods into the customs supervised area at the export gate before departure. The common legal framework: the Law on Customs 54/2014/QH13 (consolidated VBHN 54/VBHN-VPQH 2026), Decree 08/2015/ND-CP (amended by Decree 167/2025/ND-CP), and Circular 38/2015/TT-BTC (amended by Circular 39/2018 and Circular 121/2025/TT-BTC, effective 1 February 2026). Electronic declaration is the rule (Article 29.2); goods management and tax policies apply as of the declaration registration date (Article 29.3).
Export declaration deadline: the 4-hour / 2-hour rule
The biggest difference from imports is in Article 25.1.a of the Law on Customs: the export declaration is filed after the goods have been gathered at the site notified by the declarant, and no later than 04 hours before the means of transport departs. For exports by express delivery service: no later than 02 hours before departure. Filing before the goods are gathered is a deadline violation. The declaration is valid for procedures for 15 days from registration (Article 25.2).
Export customs dossier under Article 16 of Circular 38/2015 (latest version)
Under Article 16, Clause 1 of Circular 38/2015 (amended by Clause 5, Article 1 of Circular 39/2018, then Clause 4, Article 1 of Circular 121/2025 — effective 1 February 2026), the customs dossier for exported goods includes:
- Customs declaration.
- Commercial invoice or equivalent document — only where the buyer must pay the seller. Noteworthy update: an e-invoice (under Decree 123/2020/ND-CP, amended by Decree 70/2025/ND-CP) issued before the customs declaration need not be submitted.
- Export licence — where the goods require one.
- Specialised inspection exemption notice / inspection result — where the goods are subject to specialised inspection.
- Documents proving the organisation or individual is eligible to export under investment law.
- Entrustment contract — for entrusted exports falling under documents (3), (4), (5).
- Foreign traders not present in Vietnam exercising export rights: certificate of export right registration issued by the Ministry of Industry and Trade.
- FDI enterprises exercising export rights: investment certificate covering goods trading with registered export rights (or equivalent) — submitted once, at first filing with the same customs authority.
Compared with earlier rules, the following have been removed: the sale contract, detailed goods packing list, and advance rulings on HS codes/customs values. Businesses should update internal checklists to the new list.
The 6-step export process
Step 1 — Gather the goods: bring goods to the site notified to the customs authority. This is the precondition for filing.
Step 2 — Electronic declaration: file on VNACCS/VCIS with digital signature — no later than 04 hours (or 02 hours for express delivery) before the transport departs.
Step 3 — Registration and lane assignment: automatic lane 1/2/3 assignment under Article 19 of Circular 38/2015.
Step 4 — Inspection: dossier inspection (lane 2) or physical inspection (lane 3) per the lane result.
Step 5 — Tax and fee payment: pay export duty (if any) and the customs fee of VND 20,000 per declaration under Circular 86/2025/TT-BTC (effective 12 October 2025).
Step 6 — Clearance and supervision: goods are cleared (Article 37) or released (Article 36), then moved into the customs supervised area at the export gate pending departure.
On export clearance (Article 37): goods are cleared after customs procedures are complete; goods subject to specialised inspection or assessment are cleared only after the inspection conclusion or exemption notice. Where tax is underpaid, goods may still be cleared with a credit institution guarantee or a statutory tax payment deferral (Article 37.2).
Export duty and duty refunds
Export duty follows the Law on Export and Import Duties 107/2016/QH13 (amended by Law 90/2025/QH15, effective 1 July 2025). Most exports carry a 0% rate; certain goods such as crude minerals and raw hides are dutiable — check the current export tariff schedule before contracting. Exports manufactured from imported materials may qualify for import duty refunds (the export-production mechanism).
On-spot export — new rules from 1 July 2025
On-spot export is now codified in statute (previously operated under interim guidance): Article 47a of the Law on Customs (added by Law 90/2025/QH15, effective 1 July 2025); detailed in Article 35 of Decree 08/2015 (amended by Clause 19, Article 1 of Decree 167/2025, effective 1 July 2025) and Article 86 of Circular 38/2015 (amended by Circular 121/2025, effective 1 February 2026). Key points:
- Within 15 days from the date the exported goods are cleared or released, the on-spot importer must complete customs procedures.
- The exporter delivers goods only after the importer has registered the corresponding on-spot import declaration — the belief that “export clearance is the end of it” is a common mistake.
- An on-spot export declaration outstanding for more than 15 days without a matching on-spot import declaration is cancelled under Article 22 of Circular 38/2015 (except for point a.6, Clause 5, Article 86 of the Circular 121/2025 version).
- New technical mechanism: the importer filing a fresh declaration must record the overdue on-spot export declaration number in the format “#&QHTC#&declaration number…” in the “enterprise internal management number” box (electronic declaration) or the “other notes” box (paper declaration).
When is an export declaration cancelled?
Under Article 22 of Circular 38/2015 (amended by Clause 11, Article 1 of Circular 39/2018 and Clause 10, Article 1 of Circular 121/2025), an export declaration expires and is cancelled when more than 15 days from registration have passed without the exported goods being brought into the customs supervised area at the export gate (or without dossier submission/presentation; without presenting goods subject to physical inspection) — the business must then file a new declaration.
Penalties
Administrative violations in the customs domain are penalised under Decree 169/2026/ND-CP (issued 15 May 2026, effective 1 July 2026) — Decree 128/2020/ND-CP has expired. Serious violations may trigger criminal liability for smuggling (Article 188 of the 2015 Penal Code, amended 2017).
First-time exporters or businesses implementing on-spot export models needing help building procedures or reviewing dossiers can contact the lawyers at FLAT Law Firm via our contact page for advice.
Frequently asked questions
What is the export declaration filing deadline?
After goods are gathered, no later than 04 hours before the means of transport departs (express delivery: 02 hours) — Article 25.1.a of the Law on Customs. Completely different from imports (30 days).
Does every export shipment need a commercial invoice?
No. Only where the buyer must pay the seller; samples, aid goods and non-payment shipments do not. E-invoices issued before the customs declaration need not be submitted.
What should I note for on-spot exports?
The importer must complete procedures within 15 days of the exported goods’ clearance/release; the exporter delivers only after the importer has registered the on-spot import declaration. Beyond 15 days without a matching declaration, the on-spot export declaration is cancelled.
What happens to an export declaration “hanging” beyond 15 days?
It is cancelled under Article 22 of Circular 38/2015 (if more than 15 days from registration pass without goods entering the customs supervised area at the export gate) — the business must re-file.
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.