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Overview of the Customs Declaration and Supplementary Amendment Procedures for Imported Goods Clearance
Prior to registering an import customs declaration, the customs declarant shall declare import information using the IDA function. After completing all required fields on the IDA screen (133 data elements), the declarant submits the information to the VNACCS system. The system automatically assigns a reference number, generates information corresponding to the declared codes (e.g., country name corresponding to the country code, importer name corresponding to the enterprise code), automatically calculates customs value and tax-related indicators, and returns the information to the Import Declaration Registration (IDC) screen.
Once a reference number has been assigned, the Import Information Declaration (IDA) is stored in the VNACCS system.
Upon receiving the Import Declaration Registration (IDC) screen generated by the system, the customs declarant shall review all declared information as well as the information automatically generated and calculated by the system. If all information is confirmed to be accurate, the declarant submits it to the system for declaration registration.
Where inaccuracies are identified during the review process, the declarant must use the IDB function to recall the Import Information Declaration (IDA) screen, amend the relevant information, and subsequently repeat the declaration procedures as prescribed.
Before allowing registration of a customs declaration, the system automatically checks the list of enterprises ineligible for declaration registration, including enterprises with overdue tax debts exceeding 90 days, suspended enterprises, dissolved enterprises, and bankrupt enterprises.
If the enterprise is included in the aforementioned list, the customs declaration cannot be registered and the system will notify the declarant accordingly.
After registration, the system automatically classifies the declaration into one of three inspection channels:
Green Channel
Yellow Channel
Red Channel
The system automatically grants customs clearance (expected processing time: approximately three seconds) and issues the “Import Goods Clearance Decision” to the customs declarant.
Where tax payment has been declared under a credit limit facility or through a general or specific guarantee, the system automatically verifies the relevant declared information. If the available credit limit or guarantee amount is equal to or greater than the payable tax amount, the system issues:
Tax Collection Notice; and
Import Goods Clearance Decision.
If the available credit limit or guarantee amount is lower than the payable tax amount, the system generates an error notification.
Where the declarant chooses immediate tax payment methods (bank transfer, cash payment at the customs authority, etc.), the system issues a Tax Collection Notice.
After the customs declarant has fully paid the applicable taxes, fees, and charges, and the VNACCS system receives confirmation of payment, the system automatically issues the Import Goods Clearance Decision.
At the end of each day, all customs declarations classified under the Green Channel and already cleared are transferred from the VNACCS system to the VCIS system.
The customs declarant shall:
Receive the system notification regarding the channel classification result, inspection location, inspection method, and level of physical inspection of goods;
Submit the required hard-copy documentation for detailed document inspection by the customs authority;
Prepare the necessary conditions for physical inspection of goods;
Fulfil all tax, fee, and charge obligations, where applicable.
The system shall:
The system generates a Customs Declaration form indicating the channel classification result under the inspection classification code field.
For declarations classified under the Red Channel, or where customs officers use the CKO function to change the inspection channel, the system issues a notice requesting physical inspection of goods.
Immediately after customs authorities complete the CEA function, the system automatically performs the following actions:
The system automatically grants customs clearance and issues the Goods Clearance Decision to the customs declarant.
The system automatically verifies the declared credit limit or guarantee information. If the available amount is equal to or greater than the payable tax amount, the system issues:
Tax Collection Notice; and
Goods Clearance Decision.
If the available amount is insufficient, the system generates an error notification.
The system issues a Tax Collection Notice. After the customs declarant completes payment of taxes, fees, and charges and the VNACCS system receives payment confirmation, the system issues the Goods Clearance Decision.
To submit a supplementary amendment, the customs declarant uses the IDD function to access the amendment declaration screen.
For the first amendment, the system displays all information contained in the original Import Information Declaration (IDA).
From the second amendment onwards, the system displays the most recently updated amendment declaration (IDA01).
The system assigns a supplementary declaration number and returns the amended declaration information on the IDE screen. When the declarant clicks the "Submit" button, the registration of the supplementary amendment declaration is completed.
The maximum number of supplementary amendments allowed during customs clearance is nine, corresponding to digits 1 through 9.
If no supplementary amendment is made, the final digit of the declaration number is 0.
However, certain fields cannot be amended because they are either non-modifiable or not subject to amendment.
Each customs declaration may contain a maximum of 50 commodity items.
Where a shipment contains more than 50 items, multiple declarations must be submitted.
Declarations belonging to the same shipment are linked through the declaration branch number.
Data elements relating to Customs Valuation Method 1 are integrated into the import declaration.
For other valuation methods, only specific result indicators are integrated, while detailed calculations must be completed on a separate customs valuation declaration.
For shipments eligible for the Transaction Value Method, the customs declarant enters:
Total invoice value;
Total allocation coefficient;
Invoice value of each commodity line;
Adjustment amounts;
Allocation coefficients for adjustments.
Based on these inputs, the system automatically allocates adjustments and calculates the customs value for each commodity line.
The system does not automatically allocate adjustments or calculate customs value where:
More than five adjustment items exist in addition to insurance and freight costs; or
Adjustments are not allocated proportionally to invoice value.
In such cases, the customs declarant must calculate the customs value manually on a separate valuation declaration and enter the result into the "Customs Value" field for each commodity line.
When the customs declarant performs the IDA procedure, the system applies the exchange rate effective on that date for tax calculation purposes.
Where the IDA declaration and IDC registration occur on the same day or on days with identical exchange rates, the system retains the original exchange rate.
Where the IDC registration date has a different exchange rate from the IDA declaration date, the system generates an error message.
The declarant must then use the IDB function to recall and resubmit the IDA declaration so that the system updates the exchange rate according to the declaration registration date.
When the customs declarant performs the IDA procedure, the system automatically retrieves the tax rate applicable on the anticipated IDC registration date.
If the tax rate applicable on the actual IDC registration date differs from the anticipated tax rate, the system generates an error notification.
The declarant must use the IDB function to recall and resubmit the IDA declaration, allowing the system to update the tax rate automatically.
Where the tax rate is entered manually, the system displays the letter "M" next to the tax rate field.
The determination of tax exemption eligibility must be based on applicable legal regulations rather than the exemption code table.
Only after confirming eligibility may the declarant apply the corresponding exemption code in VNACCS.
The exemption, reduction, or non-taxable code must be entered into the designated field on the IDA screen.
Where import duty exemption requires registration of a Duty-Free Goods List (DMMT) in VNACCS, the exemption code, DMMT number, and item sequence number must all be declared.
VAT liability and applicable VAT rates must be determined according to relevant legal regulations rather than solely based on the VAT code table.
After determining the correct VAT rate, the corresponding VAT code shall be entered into the designated field on the IDA screen.
Where enterprises have overdue debts exceeding 90 days or are dissolved, bankrupt, or suspended, the system automatically rejects declaration registration and provides the reason for rejection.
However, declarations relating to national defence, public security, disaster relief, epidemic prevention, humanitarian aid, or non-refundable aid may still be accepted.
The bill of lading number or invoice number stated in the guarantee document must match the corresponding number declared by the customs declarant.
If the guarantee is registered after declaration number issuance, the declaration number in the guarantee document must correspond to the declaration number assigned by the system.
Where a commodity is subject to different tax payment deadlines for different tax categories, the system automatically issues separate tax collection notices corresponding to each deadline.
Where multiple commodities have different payment deadlines, separate customs declarations must be submitted.
The declaration, receipt, processing, and exchange of customs information between relevant parties are conducted through the Customs Electronic Data Processing System.
Import Customs Declaration;
Supporting documents attached to the declaration (electronic or paper form) in accordance with Article 24 of the Customs Law.
The system responds immediately after receiving the declaration and after customs officers approve the channel classification result or reject the declaration, except in cases of force majeure such as network congestion or transmission failures.
The maximum time limits for physical inspection are:
Eight working hours for export consignments subject to partial physical inspection by sampling;
Two working days for export consignments subject to full physical inspection.
For large or complex consignments requiring full inspection, the inspection period may be extended, but not beyond eight additional working hours.
Organizations and individuals.
Decision-making authority: Customs Sub-Department.
Direct implementing authority: Customs Sub-Department.
Delegated authority: None.
Coordinating authority (if any): As prescribed.
Goods Clearance Decision.
Prior to conducting customs procedures, the customs declarant must:
Possess a registered digital signature;
Register as a user of the VNACCS/VCIS system;
Complete procedures for obtaining a customs inspection location code for imported or exported goods.
Where enterprises are not approved for on-site inspection at construction sites, production facilities, or factories, goods must be transported to centralized inspection locations, particularly for declarations classified under the Red Channel.
(Source: Training Materials of the Vietnam Logistics Institute – VLI, 2017)
