A consignment held at port because the declaration lacks supporting documents, or channelled into the red lane because of an incorrect HS code, can leave an enterprise with storage and container demurrage costs many times higher than the shipment's expected profit. Getting the customs clearance procedure right — from preparing the dossier and lodging the declaration through to clearance — is essential for import-export goods to move on schedule and to avoid unplanned costs. This article sets out the current six-step process together with the errors enterprises most often make in practice.
What the customs dossier must contain
Under the 2014 Customs Law and Circular 38/2015/TT-BTC (as amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC, issued on 18 December 2025 and effective from 1 February 2026), the customs dossier for ordinary commercial import-export goods comprises:
- The electronic customs declaration, lodged through the VNACCS/VCIS automated clearance system.
- The commercial invoice.
- The bill of lading (for sea freight) or airway bill (for air freight), or an equivalent transport document.
- The packing list, for shipments comprising multiple types or specifications of goods.
- The sales contract or an equivalent document.
- Import licence, quarantine certificate, conformity certificate or other specialised-management documents — where the goods fall under specialised-management requirements.
- The certificate of origin (C/O) — submitted where the enterprise wishes to apply the special preferential tariff rate under a free trade agreement.
- Documents relating to the customs value, provided on request when the customs authority conducts a value consultation or inspection.
The specific set of documents can vary depending on the type of import-export activity (trading, processing, manufacturing for export, investment, and so on) and on whether the goods are subject to specialised management. Checking the specialised-management list before lodging the declaration helps avoid missing a licence once the goods have already reached port.
The six-step process from declaration to clearance
Step 1 – Preparing the dossier and determining the HS code and dutiable value
The enterprise determines the HS code that matches the nature of the goods, applies the current import-export tariff schedule, and determines the customs value as the basis for calculating duty. This step determines the accuracy of the entire declaration — an incorrect HS code or the wrong customs valuation method is the most common cause of a subsequent assessed-tax decision or penalty.
Step 2 – Lodging the electronic customs declaration via VNACCS/VCIS
Shipment information is declared on the VNACCS/VCIS automated clearance system. The system receives the declaration, carries out a preliminary check on the completeness and validity of the information, and issues a declaration number.
Step 3 – Automatic channelling by the system (green, yellow, red)
Based on risk-management criteria, the system automatically channels the declaration into one of three inspection lanes, which determines the level of documentary and physical inspection at the next step.
Step 4 – Documentary review and/or physical inspection of the goods
Depending on the lane assigned, the customs officer reviews the paper dossier in detail (yellow lane) or physically inspects the goods at the port, warehouse or yard (red lane). The enterprise must produce the original documents in full and cooperate during the inspection.
Step 5 – Paying duty and other amounts payable to the state budget
The enterprise pays export/import duty, import-stage VAT (where applicable) and any other statutory taxes and fees, calculated on the basis of the declared HS code and value. Paying on time has a direct effect on how quickly the goods clear.
Step 6 – Clearance and release of the goods
Once the dossier is accepted and the tax obligation has been settled (or secured by a guarantee or grace period under the regulations), the system confirms clearance and the goods are released from the customs-supervised area.
Green, yellow and red channelling
Channelling is based on the customs authority's risk-management system, which assesses the enterprise's compliance record and the characteristics of the shipment:
- Green lane: exempt from detailed documentary review and from physical inspection. The system accepts the declared information; once the enterprise has met its tax obligation, the goods can clear immediately afterwards.
- Yellow lane: the customs authority reviews the paper dossier in detail before deciding on clearance, without physically inspecting the goods unless the documentary review reveals grounds for suspicion.
- Red lane: detailed documentary review together with physical inspection of the goods. This is the most time-consuming and costly lane, and typically applies to new enterprises, high-risk goods, or declarations showing unusual signs.
An enterprise's compliance track record (good observance of customs law, no violations) is a factor that reduces the frequency of being channelled into the yellow or red lane on subsequent declarations.
Clearance costs and timing
Clearance costs are not limited to export/import duty; they can also include port-infrastructure fees in certain localities, storage, yard and container demurrage charges when goods are held for inspection, specialised inspection fees, and statutory customs fees. On timing, a green-lane declaration typically clears within the same working day; yellow- and red-lane declarations take longer depending on the extent of the physical inspection. Enterprises should build in a time buffer for first-time declarations or for goods that are prone to a higher inspection lane.
Common mistakes
- Declaring the wrong HS code, leading to the wrong tax rate, an assessed-tax decision or an administrative penalty.
- Missing or inconsistent certificate of origin (C/O) where the enterprise seeks to claim the special preferential rate.
- Declaring the customs value using the wrong method, and being unable to produce supporting documents when the customs authority conducts a consultation.
- Being late to supplement the dossier or documents within the statutory time limit, leaving the declaration pending or causing it to be moved into a higher inspection lane.
- Failing to keep up to date with the specialised-management goods list, resulting in a missing licence once the goods have already reached port.
- Confusing the different types of import-export activity (trading, processing, manufacturing for export), which distorts the dossier and the accompanying tax obligations.
Frequently asked questions
How long does customs clearance take for a shipment? The time depends on the inspection lane assigned: the green lane is usually fastest, while the yellow and red lanes take longer because of the documentary or physical inspection involved. Enterprises should prepare a complete dossier from the outset to reduce the risk of delay.
Can a newly established enterprise handle customs procedures itself? Yes. The enterprise can lodge its own declaration through the VNACCS/VCIS system or engage a customs broker. For an enterprise without prior experience, working with an advisory firm helps reduce the risk of errors at the outset.
Does being channelled into the red lane mean the enterprise has committed a violation? Not necessarily. Channelling is based on overall risk-management criteria, not on evidence of a violation. Even so, the enterprise should cooperate fully with the inspection to avoid further complications.
Can a customs declaration be amended after it has been lodged? The enterprise can supplement the customs dossier in the cases and within the time limits set out under current customs law. Supplementing the dossier outside the time limit or in breach of the procedure can result in an administrative penalty.
Book a consultation with TLA Consulting to review your customs declaration process and reduce the risk of delayed clearance for your shipments.
