Import Customs Procedures in Vietnam: The A-to-Z Process
Update: Decree 85/2019/ND-CP on the National Single Window has expired as of 15/10/2026 and has been replaced by Decree 336/2026/ND-CP of the Government (issued 22/8/2026, effective 15/10/2026). This article has been updated in accordance with the new rules under Decree 336/2026/ND-CP.
Importing a consignment into Vietnam is more than signing a contract and waiting for goods to arrive at the port. Businesses must complete import customs procedures — the mandatory chain of legal steps from lodging the customs declaration until the goods are cleared or released. This article summarizes the full process under the current law: the Customs Law 54/2014/QH13 (consolidated version VBHN 54/VBHN-VPQH 2026, issued by the National Assembly Office on 23/3/2026), Decree 08/2015/ND-CP (amended by Decree 167/2025/ND-CP, effective 15/8/2025), Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC, effective 01/02/2026), and Decree 336/2026/ND-CP on the National Single Window (effective 15/10/2026, replacing Decree 85/2019/ND-CP).
What are import customs procedures? Who must complete them?
The customs declarant is defined in Article 3.14 of the Customs Law and includes: the owner of the goods; the owner or operator of the means of transport; customs brokers; and persons authorized by the goods owner or transport owner. The declarant bears the responsibilities under Article 21: declaring and lodging the customs declaration; submitting or presenting the documents in the customs dossier under Article 24; bringing the goods to the inspection site; and paying duties and fulfilling other financial obligations.
A key principle in Article 29: electronic customs declaration is the rule; paper declarations apply only in cases prescribed by the Government. The declarant must declare fully, accurately, and clearly. In particular, the goods management policy and the tax policy applicable are those in force at the time of declaration registration — not the time the goods reach the border gate. This is a point many businesses get wrong when policies change while the goods are in transit.
The National Single Window under Decree 336/2026/ND-CP: what businesses need to know
The single window is only an electronic channel — it does not change the nature of the procedures
Decree 336/2026/ND-CP regulates the implementation of administrative procedures for exported, imported, and transit goods, and for exiting, entering, and transit means of transport, under the National Single Window and the ASEAN Single Window (Article 1).
The pivotal principle businesses must grasp is at Article 13, Clause 5: the implementation of administrative procedures under the National Single Window and the ASEAN Single Window does not alter the competence, conditions, dossier components, order, procedures, settlement time limits, and state management responsibilities prescribed by specialized law.
In other words: the single window is only an electronic implementation channel (the National Single Window portal). The components of the import customs dossier, the order, and the settlement time limits remain governed by specialized customs law (the Customs Law, Decree 08/2015/ND-CP, Circular 38/2015/TT-BTC, etc.). Decree 336/2026 does not amend the substance of import customs dossiers or procedures.
New: logging in to the portal with a VNeID electronic identification account
Under Article 11, Clause 1, users register an account and digital signature on the National Single Window portal or use an electronic identification account issued via the national identification application VNeID to register for and access the system. This is a new method compared with the previous rule, which only required account registration on the portal.
Electronic documents and paper documents
Under Article 14: documents in administrative dossiers under the National Single Window are electronic documents or paper documents (Clause 1). Electronic documents include declarations, registration applications, registration confirmations, or other forms declared/notified via the portal, including electronic documents converted from paper documents (Clause 2), and must meet the criteria, sample formats, and forms prescribed by the line ministry; sending/receipt/storage and legal validity follow the law on electronic transactions; meet specialized-law requirements; and bear the digital signature of the competent person where the procedure so requires (Clause 3). Paper documents may still be submitted where specialized law requires a paper copy, or where the portal or the specialized processing system encounters an incident (Clause 4).
International and ASEAN electronic documents may be used for clearance
- Legal validity: under Article 45, information and electronic documents exchanged under international agreements/treaties have the legal validity of paper documents where they fully meet the agreement/treaty conditions, are recognized as having the legal validity of paper documents in the agreement/treaty, and meet Clause 3 of Article 14 of this Decree.
- Use for clearance: under Article 46, Clause 3, information and electronic documents exchanged via the ASEAN Single Window are used by customs authorities for the clearance of exported, imported, and transit goods.
- Coordinated exchange: under Article 47, Clause 2, relevant ministries/sectors coordinate the exchange of information on electronic certificates of origin, electronic quarantine certificates, transport documents, and other relevant commercial documents with ASEAN member states and other countries/territories via the portal. This point is directly relevant to import customs dossiers (e.g., electronic certificates of origin to prove tariff preferences).
New concept: the “goods identification number”
Article 3, Clause 10 defines the “goods identification number” as an electronic code issued by the customs electronic data processing system to identify, track, and uniformly manage imported goods. However, under Article 48, Clause 3, the timing of sharing, receiving, and using information on the goods identification number for imported goods follows the guiding document for the Customs Law [TO BE VERIFIED: as of the writing date 16/10/2026, the guiding document referred to in Article 48.3 had not yet been issued — no specific application date is stated].
Warning: the “01 hour” deadline does NOT apply to goods clearance
Some press interpretations of Decree 336/2026 can mislead readers into thinking border procedures have been “shortened to 01 hour”. The truth, per the original text: every provision setting a processing deadline of no more than 01 hour applies to means of transport (arriving/departing aircraft — Articles 24.4, 25.5; electronic licensing at seaports — Article 29.3; road transport means at border gates — Articles 33.1, 34.2; international rail transport — Article 40; inland waterway transport means — Article 43.3). The time limit for clearing imported goods remains governed by specialized customs law (Article 13.5 and Article 19.2 of this Decree): dossier examination no later than 02 working hours, physical inspection of goods no later than 08 working hours (Article 23 of the Customs Law).
Transitional provisions: no rule on the fate of legacy filings
Decree 336/2026 contains no provision on the handling of dossiers/permits/specialized-inspection results submitted/issued under Decree 85/2019 before 15/10/2026. Article 49 provides only that: (1) there is a technical grace period of up to 01 year (until 15/10/2027) where a line ministry’s specialized processing system does not yet meet the technical requirements to return results to the portal under the new standard; and (2) the application of administrative procedures and the timing of implementation under the National Single Window follow the announcement of the Minister of Finance (Article 10). Businesses should not infer on their own that dossiers submitted under Decree 85/2019 remain valid or are automatically transferred — the guidance of the competent authority must be consulted for each specific case.
The 7-step A-to-Z process
Step 1 — Prepare: sign the sales contract, determine the HS code, look up the item policy (whether an import permit or specialized inspection applies), and prepare the document set.
Step 2 — Lodge the electronic declaration: declare on the VNACCS/VCIS system using customs declaration software, sign with a digital signature, and transmit the data to the customs authority.
Step 3 — Declaration registration and automatic channeling: the system automatically channels the declaration to channel 1 (green), 2 (yellow), or 3 (red) based on risk management.
Step 4 — Inspection: the customs authority completes dossier examination no later than 02 working hours from receipt of a complete dossier; physical inspection of goods no later than 08 working hours from when the declarant presents the complete goods (Article 23). Large, complex consignments may be extended by up to 02 days; goods subject to specialized inspection are counted from when the specialized inspection results are available.
Step 5 — Pay duties and fees: pay import duty (if any) and the customs fee of VND 20,000 per declaration for export/import declarations under Circular 86/2025/TT-BTC (effective 12/10/2025, replacing Circular 274/2016/TT-BTC; the fee level is unchanged, the legal basis has changed).
Step 6 — Clearance or release of goods: once procedures are complete, the goods are cleared (Article 37); where the goods qualify for import but the official duty amount has not yet been determined, the goods may be released (Article 36).
Step 7 — Keep records: retain the complete customs dossier at the business, ready for post-clearance audit with a 05-year statute of limitations.
Import declaration deadline: 30 days + 15 days
Article 25 of the Customs Law sets two deadlines businesses must remember:
- Declaration lodging deadline: before the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate (Article 25.1.b). Declaring before the goods arrive is not an absolute obligation — businesses may declare within 30 days after arrival, but late declaration carries the risks of storage costs and inspection in their absence.
- Declaration validity: a declaration is valid for customs procedures for 15 days from the date of registration (Article 25.2).
Beyond 30 days without completing procedures (Article 34): the customs authority may physically inspect the goods even in the absence of the customs declarant. Administrative sanctions in the customs field are now governed by Decree 169/2026/ND-CP (issued 15/5/2026, effective 01/7/2026) — this decree has repealed Decree 128/2020/ND-CP in its entirety and Article 2 of Decree 102/2021/ND-CP.
Green – yellow – red channeling in customs inspection
Customs inspection is conducted on the basis of risk management (Article 3.18 and Article 16.2 of the Customs Law). Article 19 of Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC) provides 3 channeling forms:
- Channel 1 (green channel): the information declared on the declaration is accepted — exempt from detailed dossier examination and from physical inspection of goods.
- Channel 2 (yellow channel): examination of the documents in the customs dossier — no physical inspection of goods.
- Channel 3 (red channel): examination of the dossier documents and physical inspection of goods.
A note on precise terminology: the legal text uses channels 1/2/3; the names “green/yellow/red” are operational terms on the VNACCS/VCIS system. A green channel does not mean freedom from responsibility — green-channel declarations remain subject to post-clearance audit.
Clearance vs. release of goods: what is the difference?
Clearance (Article 37): goods are cleared after customs procedures have been completed. Where duty has not been paid or has been underpaid within the deadline, goods may still be cleared when there is a guarantee from a credit institution or where the tax-payment time limit under tax law applies. Goods subject to specialized inspection may only be cleared after the inspection conclusion or notice of inspection exemption.
Release of goods (Article 36): applies where goods qualify for import but the official duty payable has not yet been determined, while the declarant has paid the duty or obtained a credit-institution guarantee based on self-declaration and self-assessment. The deadline for determining the official duty amount is no more than 30 days from the date of release.
Another status to distinguish: bringing goods to storage (Article 35) — goods subject to specialized inspection are brought to a storage location under customs supervision pending the inspection results. Bringing goods to storage is not clearance.
Authorized economic operators: “sustainable green channel”
Businesses recognized as authorized economic operators (AEO) under Articles 42–43 of the Customs Law (amended by Law 90/2025/QH15, effective 01/7/2025) are exempt from document examination and physical inspection, except where there are signs of legal violations. The conditions and procedures for recognition are set out in Articles 10–11 of Decree 08/2015/ND-CP (amended by Decree 167/2025/ND-CP). This is the path for compliant businesses to achieve a consistently smooth clearance status.
Compliance tips for smooth declarations
- Declare the HS code, value, and origin accurately from the outset — errors in value or classification are a common reason declarations get moved to inspection channels.
- Lodge the declaration early; do not wait until the 30-day mark, to avoid storage risks and inspection in your absence under Article 34.
- For goods subject to specialized inspection: proactively register for inspection and track results via the National Single Window (Decree 336/2026/ND-CP); permits and inspection results already on the electronic system do not need to be submitted in paper.
- Note that the customs authority is now the Department of Customs under the Ministry of Finance (following the 2025 organizational streamlining), no longer the General Department of Customs.
If your business needs to review its import process or resolve issues arising during procedures, the lawyers of FLAT Law Firm can assist with compliance assessments and representation before customs authorities. Contact us via our contact page for advice tailored to each consignment.
Frequently asked questions
What is the latest I can lodge an import declaration?
Within 30 days from the date the goods arrive at the border gate (Article 25.1.b of the Customs Law). Beyond this deadline, the customs authority may physically inspect the goods even in the declarant’s absence (Article 34).
Does a green channel mean never being inspected?
No. Green-channel (channel 1) declarations are exempt from dossier examination and physical inspection at the time of clearance, but the declaration may still be subject to post-clearance audit with a 05-year statute of limitations.
What is the difference between release and clearance?
Clearance (Article 37) means completion of customs procedures. Release (Article 36) applies where the goods qualify for import but the official duty amount has not yet been determined — the deadline for determining the official duty amount is no more than 30 days from the date of release.
Which regulation currently governs customs violations penalties?
Decree 169/2026/ND-CP (effective 01/7/2026). Decree 128/2020/ND-CP has expired — all old penalty bases under Decree 128 no longer apply.
The above information is for reference only and does not constitute legal advice.
Information is for reference only, not legal advice. Content pending QA Council review; not yet reviewed by a human lawyer.