Questions and answers
Frequently asked questions
The questions I receive most often, answered at the level of general information. The answer for your specific situation may be different.
What is the minimum document set for a commercial import shipment?
Normally the sale contract, the commercial invoice, the packing list, the bill of lading or an equivalent transport document, and the customs declaration. Depending on the goods you may also need a certificate of origin if you want preferential tariff treatment, a specialised licence, or the results of specialised inspection. What usually gets missed is not a missing document, but documents that do not match each other on goods description, quantity, unit price and delivery terms.
Why does the same product end up with a different duty amount each time it is declared?
Three common causes. First, the commodity code is applied differently from one declaration to the next. Second, the dutiable value is adjusted after consultation. Third, this shipment has a valid certificate of origin qualifying for the special preferential rate and the other one does not. To keep it stable you have to standardise the goods description and the code from the contract onwards, instead of doing it differently for every shipment.
If the goods are held at the border gate, what is the first thing to do?
Establish which ground the goods are being held on: routine physical inspection, doubt about value, doubt about origin, or an indication of a violation. The first three are normal procedure, resolved by supplementing the file. The fourth has entirely different legal consequences. In parallel, record the timeline and keep every document you receive, because most appeal deadlines run from the date you receive the document, not the date the goods were held.
Do the delivery terms in the contract affect customs procedures?
Yes, and more than most buyers think. The delivery terms decide who bears freight and insurance costs, and those costs are elements added to the dutiable value. Declaring one set of terms in the contract while actually paying on different terms is one of the most common reasons a declared value is rejected.
Can a certificate of origin issued after the sailing date still be used?
It depends on the rules of each agreement. Many agreements allow retrospective issue provided the certificate is marked as issued retroactively and is submitted within the prescribed time limit. The practical problem is not the retrospective issue itself, but content on the certificate that does not match the invoice or the bill of lading, for example a different invoice number, a different goods description, a different quantity.
Can a foreign-invested company import and sell goods in Vietnam on its own?
Import rights and distribution rights are two different rights and each must be recorded separately on the licence. Holding import rights does not automatically bring the right to sell retail domestically. This is where many newly established companies are mistaken, and they usually find out only after the goods have arrived at the warehouse.
Do you advise on specific cases?
No. I do not yet hold a lawyer's practising certificate, so the content here is professional information shared with citations to the governing legal documents, not legal advice on any specific case. When a problem goes beyond that, I say so plainly so you can find a lawyer or a licensed tax agent.
Is the content updated when the rules change?
Yes. Every article shows its last updated date. If you spot a detail that is out of date, email me with the basis for it, I will correct it and credit the contribution.
Do not see your question?
Send it to me. If the same question comes up often enough, I will add it to this page.