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Essential Customs Clearance Documentation: A Complete Guide for New Businesses

Customs/5 min read/October, 2026

Comprehensive summary of mandatory import/export customs documents and key compliance notes in Vietnam.

Essential Customs Clearance Documentation: A Complete Guide for New Businesses

Key Takeaways for Businesses

  • Standard document set: Sales Contract, Commercial Invoice, Packing List, Bill of Lading (B/L or AWB).
  • Pre-classify HS codes to ascertain applicable tariffs and specialized ministerial inspection requirements.
  • Use valid digital signatures and verified VNACCS/VCIS accounts for electronic declaration.

To ensure smooth customs clearance for imports or exports in Vietnam, meticulous document preparation accounts for 80% of clearance speed and success. Below are the mandatory requirements pursuant to the Vietnam Customs Law and Circular 38/2015/TT-BTC (as amended by Circular 39/2018/TT-BTC).

1. Customs Declaration (Tờ khai hải quan): Submitted electronically through the VNACCS/VCIS network. Upon routing assignment (Green, Yellow, or Red channel), the declarant prints the declaration accompanied by its official barcode for verification.

2. Commercial Invoice: Clearly states the buyer, seller, itemized goods description, unit price, total value, currency, and Incoterms condition.

3. Packing List: Specifies detailed packaging breakdown, container/package numbers, Net Weight, and Gross Weight.

4. Transport Document (Bill of Lading / Airway Bill): Legal evidence proving that the cargo has been officially loaded aboard the carrier.

5. Certificate of Origin (C/O): Critical when claiming preferential tariff treatment under bilateral and multilateral Free Trade Agreements (FTAs).

Expert Advice from TDDT: Businesses should thoroughly reconcile data consistency across Invoice, Packing List, and B/L before submitting the electronic declaration to prevent costly post-submission amendments.

Need help with this procedure?

TDDT is ready to advise and handle the full process on your behalf.