What is the customs clearance procedure ? It is a mandatory process in import and export activities, involving the inspection and processing of documents to ensure that goods comply with legal regulations. This article will help you clearly understand each step of the procedure in a simple and effective way.
1. What is Customs Clearance? Its Role in Import-Export Activities
a. Definition
Customs clearance is the completion of customs procedures allowing goods to be imported, exported, or placed under other customs management regimes.
(According to Clause 21, Article 4 of the 2014 Customs Law)
b. Role of Customs Clearance in Import-Export Activities
Customs clearance is a mandatory process in international trade related to the export and import of goods and vehicles.
The clearance process helps customs authorities control the type, quantity, value, and origin of goods, while:
- Ensuring legal compliance
- Preventing smuggling and trade fraud
- Collecting taxes and increasing budget revenue
- Facilitating business import-export activities
2. Entities Required to Complete Customs Clearance Procedures
Subjects required to undergo customs clearance:
- Goods, currency, metals, precious stones, cultural products, postal items, luggage, and other items subject to import, export, transit, or within customs management areas
- Transportation vehicles (road, rail, air, sea, inland waterway) entering, exiting, or transiting through borders
(According to Clause 4, Article 1 of Decree 59/2018/ND-CP)
3. Detailed Import-Export Customs Clearance Process
a. Import Goods Customs Clearance Process includes:
Step 1: Prepare import documentation Required documents:
- Commercial Contract
- Commercial Invoice
- Packing List
- Bill of Lading/Air Waybill
- Certificate of Origin (C/O – if needed)
- Import License (for conditional goods)
- Specialized inspection results (if applicable)
- Import customs declaration (on VNACCS system)
Step 2: Declaration submission
- Businesses submit declarations on the VNACCS system
- System categorizes declarations (green – yellow – red lanes)
Step 3: Pay taxes and fees
- Businesses check payable taxes (import tax, VAT, special consumption tax if applicable)
- Pay taxes via electronic banking system or State Treasury
Step 4: Physical goods inspection (if red lane)
- Customs inspects actual quantity, type, and quality of goods
- Businesses must supervise and support during this process
Step 5: Clearance and receiving goods
- Once procedures are completed and taxes fully paid, the system confirms clearance status
- Businesses can transport goods to warehouse for storage or use in production/business
b. Export Goods Customs Clearance Process includes:
Step 1: Document preparation
Required documents:
- Sales Contract
- Commercial Invoice
- Packing List
- Bill of Lading/Air Waybill
- Certificate of Origin (C/O – if applicable)
- Export License (for conditional goods)
- Electronic customs declaration (filed through VNACCS/VCIS system)
Step 2: Customs declaration
- Businesses file electronically through customs software or logistics/customs service providers
- System automatically categorizes declarations:
- Green lane: immediate clearance, no inspection
- Yellow lane: document inspection
- Red lane: both document and physical goods inspection
Step 3: Goods inspection (if applicable)
- For red channel declarations, businesses coordinate with customs for physical inspection at ports, ICDs, or airports
Read more: Taxes on Imported Goods: Definition and Categories
Step 4: Clearance and delivery
- After completing inspection and procedures, goods are cleared
- Businesses deliver goods to buyers via seaport, airport, or land routes
4. Documentation for Export Goods
Required documents for export customs clearance:
- Customs declaration
- Commercial invoice or equivalent document (1 copy)
- Forest product list for exported timber raw materials (1 original)
- Export permit or authorization document from competent authorities
- For one-time export: 1 original
- For multiple exports: 1 original for first export
- Specialized inspection exemption notice, inspection results, or other documents per specialized inspection regulations
- Documents proving organization/individual eligibility to export goods
- Authorization contract
Declarants are not required to submit documents mentioned in items 4, 5, and 6 if these documents are sent electronically by government agencies through the National Single Window Portal.
(According to Clause 5, Article 1 of Circular 39/2018/TT-BTC)
5. Documentation for Import Goods
Required documents for import customs clearance:
- Customs declaration
- Commercial invoice or payment document if buyer must pay seller (1 copy)
- Bill of lading or equivalent transport documents (1 copy)
- Forest product list for imported timber raw materials (1 original)
- Import permit or import authorization document (for goods requiring permits)
- Specialized inspection certificate (1 original)
- Certificate of origin
- Machinery and equipment list (for combined machines or machine assemblies under Chapters 84, 85, 90)
- Authorization contract
- Sales contract to schools or research institutes (1 copy)
(According to Clause 5, Article 1 of Circular 39/2018/TT-BTC)
6. Important Notes for Customs Clearance Procedures
- Accurately determine HS codes
- Prepare complete documentation
- Pay attention to prohibited import-export items or special requirements
- Fulfill all tax obligations
- For goods imported from countries with trade agreements with Vietnam, provide valid Certificate of Origin (C/O) to qualify for preferential tax rates
Comparison Table of Customs Clearance Considerations
| Content | Import | Export |
|---|---|---|
| Required Documents | Invoice, Packing List, Bill of Lading, Import Declaration, C/O, Specialized Permits | Invoice, Packing List, Export Declaration, C/O (if needed), Contract, Permits depending on market |
| Specialized Inspection | More stringent: quarantine, quality control, food safety, etc. | Less inspection, mainly based on importing country requirements |
| Taxes – Fees | Import tax + VAT | Usually tax-exempt, potential VAT refund if eligible |
| HS Code & Valuation | Important to determine correctly to avoid additional collection and penalties | Also important for tax preferences and avoiding errors |
| Common Risks | Missing documents, incorrect HS code, extended inspection → container detention fees | Rejected goods if not meeting importing country standards |
| Processing Time | May be extended due to thorough inspection | Usually faster with proper documentation |
| Special Notes | Strongly recommended to prepare permits and verify HS codes before goods arrival | Need to carefully research destination market requirements, especially EU/US |
7. Customs Clearance Costs
Specific customs fees for goods clearance procedures:
| Fee Description | Amount |
|---|---|
| Customs fee for exported, imported goods and vehicles | 20,000 VND/declaration |
| Customs fee for inspecting goods suspected of intellectual property infringement | 200,000 VND/application |
| Customs fee for ATA Carnet issuance | 1,000,000 VND/carnet |
| Customs fee for ATA Carnet reissuance | 500,000 VND/carnet |
| Fee for transit goods | 200,000 VND/declaration |
| Fee for road transit vehicles | 200,000 VND/vehicle |
| Fee for waterway transit vehicles | 500,000 VND/vehicle |
(According to the Schedule of customs fees and charges accompanying Circular 14/2021/TT-BTC)
Cases exempt from customs fees:
- Aid goods, gifts, personal luggage, postal items exempt from tax
- Express delivery items: Value ≤ 1,000,000 VND or tax ≤ 100,000 VND
- Small import-export shipments: Value < 500,000 VND or tax < 50,000 VND
- Border residents’ goods: Within stipulated limits
- Frequent cross-border vehicles: Managed by tracking logbook, no customs declaration
- Transit goods and vehicles: Fee exemption per international commitments
(According to Clause 4, Article 1 of Circular 14/2021/TT-BTC)
8. Timeframes for Customs Declaration Submission
For export goods:
- Must declare after goods are assembled at designated location and no later than 4 hours before vehicle departure
- For express delivery: declaration no later than 2 hours before vehicle departure
For import goods:
- Declare before goods arrive at border gate or within 30 days from arrival date
- If transport unit notifies on General Department of Customs system, arrival date is when vehicle arrives at border gate according to notification
- For manual clearance, receipt date is when customs stamps the declaration or records in import journal, depending on transport mode (sea, air, rail)
9. Legal Basis
- Customs Law 2014
- Law on Product and Goods Quality 2007
- Decree 59/2018/ND-CP amending Decree 08/2015/ND-CP on detailed regulations and implementation measures for Customs Law
- Circular 39/2018/TT-BTC amending Circular 38/2015/TT-BTC on customs procedures; customs inspection and supervision; export/import taxes and tax management for exported/imported goods
- Circular 14/2021/TT-BTC regulating collection, payment, management, and use of customs fees and transit fees for goods and vehicles
Conclusion
Customs clearance procedures play an important role in import-export activities. Businesses need to regularly update relevant regulations on customs clearance procedures and leverage preferential policies from trade agreements to optimize their processes.
We hope this article will help businesses optimize effective and sustainable import-export operations.
Related Services: Customs Clearance Service
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