Tiếng Việt
中文 (中国)
LEGAL ENTITY
IMPORTING ENTITY
Importer · Tax ID · Type · ResponsibilityCompany name, tax ID, import type and the role of the named entity should match the actual transaction structure.
CUSTOMS CONTROL DESK · DECLARATION · DUTY · VAT
CUSTOMS CLEARANCE VAT & DECLARATION
An import shipment does not end at the status “cleared through the border”. Declaration data, HS classification, customs value, origin, tax obligations, VAT and the post-clearance document set should be locked within one consistent data structure so the business can receive the goods, account for the shipment and reconcile the file.
01DECLARATIONParties · goods · HS
02DUTY & VATDuty · VAT · preferences
03CUSTOMS CLEARANCEDocuments · customs channel
04OUTPUTDeclaration · Tax · File
PRE-CLEARANCE CHECKHS · VALUE · ORIGIN · POLICY · TAX · FILE
CUSTOMS FILE CONTROL
DECLARATION STRUCTURELOCK THE DATA
BEFORE REGISTERING THE DECLARATION
BEFORE REGISTERING THE DECLARATION
01 INPUTTRANSACTION FILE
02 CONTROLHS · POLICY · VALUE
03 DUTYIMPORT DUTY · VAT · C/O
04 OUTPUTDECLARATION · FILE
PRE-DECLARATION AUDIT
05 POINTS THAT MUST MATCH BEFORE DECLARATION
Before registering the declaration, five data groups should be cross-checked together to prevent mismatches between the transaction, the actual goods and the declaration file.
PRE-CHECK WORKSPACEGOODS → HS → POLICY → FILEOperations visual · focused on product and catalogue review
PRODUCTMODELHSPOLICY
!
CONTROL PRINCIPLETHE DECLARATION IS THE OUTPUT OF THE DATA — NOT THE STARTING POINT FOR PRODUCT REVIEW.
CLASSIFICATION
GOODS & HS
Product · Model · Function · HS basisProduct name, model, function, construction, material and technical documents should provide sufficient basis for classification review.
CUSTOMS VALUE
CUSTOMS VALUE & TRANSACTION
Invoice · Currency · Incoterms · ValueInvoice, currency, trade terms and value-related data should be reconciled before declaration registration.
ORIGIN
ORIGIN & C/O
Origin · Form · HS · Preferential ruleIf preferential treatment is claimed, origin and C/O should be reviewed together with HS, product description, commercial documents and the applicable origin rules.
IMPORT POLICY
POLICY & SPECIALIZED CONTROL
Policy · Permit · Inspection · Technical filePermits, specialized inspections and technical documents should be determined from the actual product category, not merely the trade name.
DECLARATION CORE
07 DATA GROUPS AROUND THE DECLARATION
A declaration is reliable only when commercial, technical, origin, valuation and tax data are locked to the same source information set.
01
PARTIESImporter · Exporter · Consignee · Tax ID
02
GOODSProduct · Model · Specification · Function
03
HS & POLICYHS Code · Import policy · Specialized control
CUSTOMS DECLARATION CORE01 DATA SET → 01 DECLARATION STRUCTURE
Commercial, technical, origin and tax data must be reconcilable before entering the declaration.
HSVALUEORIGINTAXPOLICYFILE
DECLARATION PREVIEWDECLARATION / DATA MATCHOperations visual · declaration screen or declaration dossier
HSVALUEORIGINTAX
04
QUANTITY & WEIGHTQuantity · Unit · Net/Gross weight
05
CUSTOMS VALUEInvoice value · Currency · Incoterms
06
ORIGINOrigin · C/O · Preferential treatment
07
TAX & OUTPUTImport duty · VAT · Declaration · Tax evidence · File
IMPORT VAT CONTROL
IMPORT VAT AS A CONTROL FORMULA
Import VAT should be read across the full chain HS → customs value → import duty → VAT → documents, rather than treated as an isolated rate.
TAX LOGIC · NOT A SINGLE RATE
HS / PRODUCT GROUP→TAXABLE VALUE→IMPORT DUTY→VAT→DOCUMENTS
01TAXPAYERTAXPAYER / SCOPE
Importer and the VAT status of the imported goods.
02TAXABLE VALUETAX BASE
Customs taxable value and relevant taxes, where applicable.
03VAT RATEVAT RATE
Determined by product group and the policy in effect at the time of import.
04ACCOUNTING FILEACCOUNTING FILE
Declaration · tax evidence · invoice · file.
The current VAT framework includes Law 48/2024/QH15, Law 149/2025/QH15, Decree 181/2025/ND-CP and amendments/supplements effective in 2026.
VAT CONTROL
HS → VALUE → DUTY → VAT
Operations visual · tax evidence, calculation tools or VAT file
DUTYVATC/OFILE
VAT CONTROL OUTPUT04 DATA POINTS TO RECONCILE
01HS BASIS
02CUSTOMS VALUE
03TAX EVIDENCE
04DECLARATION
CUSTOMS E2E
06 STEPS THROUGH ONE CONTROL FLOW
Each step is a data handoff point. Move to the next step only after the previous step’s input file has been checked and recorded.
01 · PRE-CHECK
REVIEW GOODS & POLICY
Product name · model · function · reference HS · taxes · specialized control.
02 · DOCUMENT LOCK
LOCK THE DOCUMENT SET
Invoice · Packing List · Contract · transport document · C/O · catalogue.
03 · DECLARATION
REGISTER DECLARATION
Submit reconciled data into the customs declaration system under the appropriate import type.
04 · CUSTOMS CONTROL
HANDLE CUSTOMS CHECKS
Handle document review, physical goods inspection or supplementary requests based on the actual customs result.
05 · TAX & VAT
COMPLETE TAX OBLIGATIONS
Import duty · VAT · other obligations depending on the goods.
06 · CLOSE-OUT
CLEARANCE & FILE CLOSE-OUT
Confirm status, deliver the goods and close the shipment output file.
CLEARANCE OPERATIONPRE-CHECK → DECLARATION → RELEASEOperations visual · inspection and declaration handling at warehouse or border point
DOCLANETAXRELEASE
PRE-CHECKCLEARANCECLOSE-OUT
DOCUMENT CHECKLIST
DOCUMENT CHECKLIST BEFORE DECLARATION
The checklist is divided into two groups: transaction/transport documents and goods/compliance documents, helping identify missing items before declaration.
TRANSACTION & TRANSPORT FILE
- ✓Commercial InvoiceValue · currency · seller/buyer
- ✓Packing ListPackages · weight · packing specification
- ✓Contract / Purchase AgreementWhere required for transaction reconciliation
- ✓Bill of Lading / transport documentReconcile transport route and shipment
- ✓Importer / ConsigneeEntity information and relevant addresses
- ✓Incoterms & delivery locationLock responsibilities and cost structure
DOCUMENT SETCOMMERCIAL + TECHNICAL + COMPLIANCEOperations visual · actual dossier and document reconciliation
INVPLC/OCATALOGUE
GOODS & COMPLIANCE FILE
- ✓Catalogue / Datasheet / imagesBasis for product identification and classification
- ✓Model / SpecificationTechnical specifications and function
- ✓C/OWhen claiming preferential origin treatment
- ✓Permit / registration / inspection resultWhen the goods are subject to specialized control
- ✓Label / CAS / SDS / TDS / Test reportDepending on product group and specialized requirements
- ✓Additional documents by import typeDetermined by shipment and applicable policy
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NOTE: Not every document in this checklist is mandatory for every customs file. The actual list must be determined by import type, goods and the specialized policy applicable to the specific shipment.
GOODS-SPECIFIC CONTROL
CONTROL POINTS BY PRODUCT GROUP
Each product group requires a different data layer. Model, composition, function, labeling or technical documents determine how HS and applicable policy should be reviewed.
MACHINERY
MACHINERY & EQUIPMENT
Model · function · year of manufacture · new/used · serial · catalogue.
ELECTRONICS
ELECTRONICS & COMPONENTS
Model · function · specifications · component or complete equipment.
RAW MATERIALS
PRODUCTION RAW MATERIALS
Composition · CAS · SDS/TDS · intended use · physical form.
COSMETICS
COSMETICS & CONSUMER GOODS
Finished product/raw material · use · label · specialized file where applicable.
FOOD & F&B
FOOD & F&B
Ingredients · packing format · label · food-safety/inspection requirements if applicable.
PROJECT CARGO
PROJECT / FACTORY CARGO
Equipment list · shipment split · model/serial · system configuration · timeline.
POST-CLEARANCE DOSSIER
POST-CLEARANCE OUTPUT CLOSE BY “FILE”, NOT JUST BY “STATUS”
POST-CLEARANCE FILEDECLARATION · TAX · C/O · HANDOVEROperations visual · handover of goods and post-clearance file
DECLARATIONTAXC/OFILE
CONTROL PRINCIPLEDECLARATION DATA MUST BE RECONCILABLE WITH THE TRANSACTION FILE AND THE ACTUAL GOODS.
DECLARATIONCUSTOMS DECLARATION
Declaration data and final processing status.
IMPORT DUTYIMPORT DUTY
Calculation basis and obligations arising from the shipment.
IMPORT VATIMPORT VAT
Tax amount and supporting evidence based on the actual shipment.
ORIGINC/O / ORIGIN
Origin documents used in the file, if any.
SPECIALIZED FILESPECIALIZED CONTROL FILE
Permits, inspection results or other arising documents.
HANDOVER FILEHANDOVER FILE
Invoice · PL · transport document · declaration · tax · documents within scope.
LEGAL FRAMEWORK
LEGAL FRAMEWORK CURRENT CUSTOMS & VAT FRAMEWORK
Legal sources cross-checked through 14/08/2026; click each row to open the official document on the Government Portal. Application must still be reviewed against the actual goods and the date of the specific shipment.
DOCUMENTRELEVANT SCOPEEFFECTIVE / UPDATE
Law 54/2014/QH13Customs LawEffective 01/01/2015VIEW DOCUMENT ↗
Law 90/2025/QH15Amends the Customs Law, VAT, import-export duties and certain related lawsEffective 01/07/2025VIEW DOCUMENT ↗
Decree 167/2025/ND-CPAmends Decree 08/2015/ND-CP on customs procedures, inspection and supervisionEffective 15/08/2025VIEW DOCUMENT ↗
Circular 121/2025/TT-BTCAmends circulars on customs procedures, import-export duties and tax administration for imports/exportsEffective 01/02/2026VIEW DOCUMENT ↗
Law 48/2024/QH15Value Added Tax LawEffective 01/07/2025VIEW DOCUMENT ↗
Law 149/2025/QH15Amends and supplements certain provisions of the Value Added Tax LawEffective 01/01/2026VIEW DOCUMENT ↗
Decree 181/2025/ND-CPProvides detailed implementation of certain provisions of the VAT LawEffective 01/07/2025VIEW DOCUMENT ↗
Decree 144/2026/ND-CPAmends Decree 181/2025/ND-CP as previously amended by Decree 359/2025/ND-CPEffective 20/06/2026VIEW DOCUMENT ↗
FAQ
FREQUENTLY ASKED QUESTIONS ABOUT DECLARATION · DUTY · VAT
01CLOSE-OUTDoes customs clearance mean the file is fully complete?+
No. Clearance and file completion are not the same. After clearance, the handover documents, tax data and specialized-control file should still be checked against the shipment scope.
02ORIGINDoes having a Form E C/O automatically guarantee preferential duty?+
No. A C/O alone is not sufficient. HS, origin, product description, documents and the preferential conditions of the specific shipment must be reconciled.
03IMPORT VATIs import VAT simply the invoice value multiplied by the VAT rate?+
No. The VAT base for imported goods must be determined under the VAT law and the relevant tax components of the actual shipment.
04HS CODEShould the declaration be registered before HS is finalized?+
Tax obligations, C/O treatment and policy should not be locked before there is sufficient classification basis. The scope may be prepared in advance, but declaration data should be fully reviewed before registration.
05POLICYCan specialized import policy be reviewed only after the goods arrive?+
It may be necessary in some cases, but operational risk is higher. Review should preferably be completed beforehand to allow time for document corrections and file preparation.
06DOCUMENTSIs the checklist mandatory for every shipment?+
No. The actual file depends on the import type, goods, specialized policy and shipment-specific requirements.
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APPLICATION NOTEHS · CUSTOMS VALUE · C/O · VAT · POLICY MUST BE REVIEWED FOR EACH ACTUAL SHIPMENT
This page structures data and control workflow only; it does not replace an official classification conclusion, tax determination or the opinion of the competent authority for a specific file.
CUSTOMS FILE REVIEW
REVIEW CLEARANCE FILE→GOODS READY, BUT DECLARATION · DUTY · VAT NOT YET LOCKED?
Product name · Model · Catalogue · Invoice · Packing List · C/O · Customs value · Incoterms · Packages · Kg/CBM · Delivery point