How long does the import-export process take?

The green channel can clear in a matter of hours; the red channel can take 2-3 working days or longer depending on the goods.

Who is allowed to file the customs declaration?

The goods owner can self-declare, or authorize a licensed customs broker to handle the procedure.

Can you export/import without a C/O?

Yes, but the goods will be subject to the normal (MFN) tariff rate instead of the preferential FTA rate.

Vietnam's Import-Export Process: 5 Steps Every Business Should Know

For a business handling import-export for the first time, the hardest part isn't finding customers or suppliers — it's correctly understanding the sequence of working with customs authorities. One missing document, one wrongly declared HS code, or one late-filed permit can get a shipment held at port, incurring storage fees that were entirely avoidable. This article rounds up the standard process under the Customs Law 54/2014/QH13 (amended by Law No. 90/2025/QH15, effective from July 1, 2025), Decree 08/2015/NĐ-CP, Decree 59/2018/NĐ-CP and Circular 38/2015/TT-BTC (amended and supplemented by Circular 39/2018/TT-BTC).

Step 1: Prepare documents and determine the HS code

The minimum document set includes: the Sales Contract, Commercial Invoice, Packing List, Bill of Lading/Airway Bill, and a Certificate of Origin (C/O) if claiming a tariff preference. For certain goods, businesses also need a specialized permit (quarantine, conformity certification, standard compliance...) per the management list of the relevant ministry/sector.

Alongside this, businesses must determine the 8-digit HS code under Circular 31/2022/TT-BTC — this step determines the applicable tariff rate, whether a permit is required, and whether an FTA preference applies.

Step 2: Electronic customs declaration via VNACCS

The business (or an authorized customs agent) enters the declaration on the General Department of Customs' VNACCS/VCIS automated clearance system, fully declaring information on the exporter/importer, goods, value, HS code, and tariff rate. A digital signature registered with the customs authority is required.

Step 3: Automatic declaration channel classification

Immediately after the declaration is transmitted successfully, VNACCS automatically assigns it to one of three channels, based on risk level (type of goods, the business's compliance history, its partners...). Businesses cannot choose their own channel.

Green channel: immediate clearance, with no check of paper documents or physical goods.
Yellow channel: customs checks the paper documents in detail, without a physical goods inspection.
Red channel: both the documents and the physical goods are inspected at the port/warehouse — the most time-consuming channel.

Step 4: Presenting documents and goods per the assigned channel

For the yellow/red channel, the business submits additional paper documents or cooperates so customs can conduct a physical inspection. This is the stage most prone to issues if the documents don't match between the declaration, the invoice, and the actual goods.

Step 5: Paying duties and clearance

Once the documents/goods meet requirements, the business pays the applicable duties (import duty, VAT, special consumption tax if any...), and the system then confirms clearance. The goods are released from the port/bonded warehouse.

Common causes of real-world delays

Mismatched figures between the Invoice, Packing List and Bill of Lading; a wrongly declared HS code leading to red-channel assignment or a tax reassessment; a specialized permit discovered missing too late; and an invalid C/O (wrong form, expired, missing signature) causing the loss of a tariff preference even after the goods have cleared.