Import and export is a quite broad field, so it’s difficult to summarize it in the content of one article. To simplify, I will only give a summary of the procedures for importing a shipment, under the condition of import for business.
For other types such as processing import, export production, investment, temporary import for re-export, etc., the import procedures will be more complicated and will be presented separately in other articles.
What types of businesses require import procedures?
First of all, let’s understand what import by business type means. Simply put, import by business type refers to importing goods to Vietnam under a purchase and sale contract for domestic sale or for use as raw materials for production (to produce goods for domestic consumption).
Here are some examples of import by business type for your reference:
- Importing sports equipment, kitchen appliances, electrical wires from China to Vietnam for sale at stores
- Importing plastic beads from Thailand to produce plastic products for domestic consumption in Vietnam
- Importing wood from Laos to produce wooden furniture for domestic use
- Importing beef from Japan to sell at supermarkets
- And so on…
Assuming that you want to import goods under the business type, for example, NKD01 (new code in VNACCS is A11), you should check whether your goods belong to the category…
||Buyer’s responsibility is the most.|
|DDU||Providing documents for buyers to do import clearance|
Specifically, under CIF terms, the seller hires a shipping company (e.g. a shipping line) and purchases insurance for the goods, delivers the goods to the port of discharge (e.g. Hai Phong). You, as the buyer, will handle customs clearance in Hai Phong and arrange your own land transportation to your warehouse.
Under FOB terms, you will arrange the ocean transportation and purchase insurance for the goods yourself. It is also important to note that under both conditions, the seller’s responsibility ends when the goods pass the ship’s rail at the port of loading.
Under other conditions, such as ExWorks, DDU, etc., the responsibilities of both parties will change. By consulting Incoterms, you will know what you need to do.
For imported goods under FOB and CIF terms, you are required to go through customs clearance in Vietnam by yourself or through a customs clearance service provider.
For other terms such as DDU, DDP (or DAP), the seller will handle the customs clearance process for you and deliver the goods to your warehouse. However, as an importer, you must provide the necessary documents for customs declaration.
To complete the customs clearance process, you need to have a set of documents for customs clearance. Usually, after the goods are loaded onto the ship at the foreign port, the seller will send you a set of original documents.
At that time, the customs dossier includes:
Customs declaration & appendices (if there are multiple items): 02 original copies
Declaration of taxable value: 02 original copies
Sales contract: 01 certified copy
Commercial invoice: 01 original copy (replaced by a certified copy according to new regulations in circular 128)
Bill of lading & delivery order: 01 certified copy
Tax payment documents: 01 certified copy & 01 original copy (for comparison purposes)
Other documents: CO, quality inspection certificate, etc.
You bring the dossier to the correct customs office for customs clearance. The next step is to go to the port to change the order and submit the customs clearance at the gate or warehouse. That completes the import procedures related to the customs authority.
Transporting goods to the warehouse
After completing the import customs procedures, you just need to arrange for land transportation to take the goods to your warehouse.
Usually, the shipper can hire a container truck or a small truck (for less than container load – LCL), and give them the delivery order issued by the ocean freight transport unit (shipping line or forwarding company). The carrier will go to the port or CFS warehouse to pick up the goods and transport them to the destination for you.
Many shippers are concerned about the various handling steps and want to find a comprehensive freight forwarding company to handle all the service procedures: ocean freight transport, customs procedures, and land transportation.