Category Archives: CUSTOMS PROCEDURES

A collection of guidance on customs procedures, declaration processes, dossiers, channel classification, issue handling, and practical notes for import-export procedures.

When a Certificate of Origin May Be Rejected During Import Customs Clearance

Ten operational risk groups that may lead to rejection of origin documents, acceptable minor discrepancies...

What Is an AEO Priority Enterprise? Conditions and Customs-Clearance Benefits

AEO recognition grants qualified enterprises reduced controls and priority Customs handling, subject to strict eligibility...

Advance Determination of HS Code, Customs Value and Origin: Procedure and Legal Use

A practical guide to advance HS classification, customs valuation and origin determinations in Vietnam, including...

How to Handle Cargo Surplus, Shortage or Mismatch with Customs Documents

A practical guide to handling surplus, short, wrong-model or mis-shipped cargo by declaration status, evidence,...

Electronic tax payment and tax guarantees in customs procedures

A practical comparison of customs e-payment, authorised debit and tax guarantees, including conditions, workflows and...

Removal of Goods for Storage: Conditions and Business Responsibilities

Removal for storage is not customs clearance. Review location conditions, Forms 18–19, the 30-day result...

When can goods be released before the final tax amount is determined?

Goods may be released only when they are eligible for export/import, final tax is not...

Customs procedures for EPEs, toll processing and export production in Viet Nam

A practical comparison of EPE, toll-processing and export-production customs procedures, including facilities, inputs, norms, inventory...

Duty Exemption, Duty Refund and Duty Non-collection: What Is the Difference?

Compare exemption, refund and non-collection by payment status, legal basis, filing documents and the formal...

Temporary Export and Re-import Procedure for Repair and Warranty Goods

Dossier, procedure codes, registered period, customs value and risks for machinery sent abroad for repair...