For any business sourcing goods from abroad, mastering the goods import procedure is the key factor that determines whether a shipment clears customs on time, avoids storage and demurrage costs, and is not subject to retroactive tax collection later on.
With more than a decade of directly handling thousands of import shipments at 3W Logistics, we have found that most issues do not stem from a lack of legal knowledge, but from businesses failing to see the full picture of the import procedure – resulting in incomplete documentation, incorrect HS code declarations, or missed mandatory specialized inspection steps.
This article systematizes the entire goods import procedure, from the concept and required documentation to detailed implementation steps and the hands-on experience our team has gathered over many years of operation.
1. What Is the Goods Import Procedure?
The goods import procedure is a set of business operations, legal formalities, and logistics tasks that a business must carry out sequentially to bring goods from abroad into Vietnam legally, in compliance with customs regulations, and while safeguarding the commercial interests of all parties involved.
In essence, the import procedure is not simply about “receiving goods and paying tax.” It comprises three parallel groups of work: (1) negotiating and signing a commercial contract with the supplier, (2) preparing and finalizing the import documentation set, and (3) carrying out customs procedures alongside domestic transportation. A well-structured goods import procedure helps a business control the time needed to receive goods and logistics costs, and minimizes the risk of cargo holds or penalties due to documentation errors.
“Many businesses importing for the first time tend to think the import procedure only revolves around paying tax and picking up goods from the port. In reality, the biggest mistake we see is failing to determine the HS code and check whether the goods fall under specialized management requirements right from the time the contract is signed — because this directly affects the tax rate and customs clearance time.” — Ms. Apple, Chief Commercial Officer (CCO), 3W Logistics
2. Required Import Documentation
The import documentation set is the “backbone” of the entire goods import procedure. Missing or inconsistent documents in this set can cause a shipment to be delayed in customs clearance, incur storage fees, or even result in retroactive tax collection. Below is the basic list of documents every business needs to prepare as part of the import procedure:
| Document | Role | Issuing Party |
|---|---|---|
| Sales Contract | Legal basis establishing the transaction between the two parties | Importer and exporter |
| Commercial Invoice | Basis for tax calculation and determining shipment value | Supplier/exporter |
| Packing List | Detailed description of packaging method, weight, and number of packages | Supplier/exporter |
| Bill of Lading / Airway Bill | Document of title to the goods, confirming transportation | Shipping line / airline / forwarder |
| Import Customs Declaration | Declares shipment information to the customs authority | Business / customs agent |
| Certificate of Origin (C/O) | Proves the origin of goods to enjoy preferential import tax rates | Competent authority in the exporting country |
| Quarantine/Conformity/CFS Certificate (if applicable) | Applies to food, cosmetics, medical devices, etc. | Specialized inspection authority in Vietnam |
| Insurance Certificate | Protects the value of the goods during transportation | Insurance company |
3. Steps in the Goods Import Procedure
The standard goods import procedure typically consists of 7 main steps. Depending on the product category and country of origin, some steps may be adjusted or supplemented, but the framework below applies to the vast majority of shipments imported by sea and air.
Step 1: Negotiate and Sign the Foreign Trade Contract
The business needs to agree with the supplier on delivery terms (Incoterms), payment method (T/T, L/C, etc.), delivery time, and terms regarding quality and packaging. This is the foundational step, as all subsequent documents must match the contract’s content.
Step 2: Determine the HS Code and Check Import Conditions
The business needs to accurately determine the HS code of the product to know the applicable tax rate, and check whether the goods fall under prohibited or restricted import categories, or require a license/specialized inspection (quarantine, conformity certification, food safety).
Step 3: Place the Order and Track Delivery Progress from the Supplier
The business confirms the order and monitors the supplier’s production and packing schedule to ensure the goods are delivered with the correct quality and within the agreed timeframe in the contract.
Step 4: Book Cargo Space and Track International Shipping
The business works with a forwarder or shipping line/airline to track the schedule, loading/unloading ports, and vessel arrival time. Closely monitoring shipping progress helps the business proactively prepare documents and financial resources for tax payment before the goods arrive.
Step 5: Declare and Complete Import Customs Procedures
The business submits the electronic customs declaration through the VNACCS/VCIS system, attaching the relevant documents. After the declaration is classified into a processing channel (green, yellow, or red), the business carries out the corresponding steps such as paying tax, submitting documentation, or undergoing physical inspection to clear the shipment.
Step 6: Pay Import Tax and Related Taxes
The business pays import tax, VAT, special consumption tax, or environmental protection tax (if applicable) as notified by the customs authority before the goods are released.
Step 7: Receive the Goods and Transport Them to the Warehouse
After customs clearance, the business coordinates with the transport provider to collect the goods from the port/airport, checking and cross-referencing the actual quantity and condition of the goods against the documentation before warehousing.
4. Practical Experience in Implementing the Import Procedure
Through handling numerous import shipments for clients at our three offices in Ho Chi Minh City, Hanoi, and Hai Phong, the 3W Logistics team has drawn several important lessons that businesses should keep in mind when carrying out the goods import procedure:
- Accurately determine the HS code before signing the contract – an incorrect HS code can lead to the wrong tax rate being applied, retroactive tax collection, or penalties after customs clearance.
- Check early whether the goods are subject to specialized inspection, as certain products such as food, cosmetics, and medical devices require time to obtain licenses or conformity certificates before the goods arrive at the port.
- Prepare sufficient funds for tax payment in advance – to avoid a situation where the goods reach the port but there is not enough money to pay taxes, leading to storage and demurrage fees.
- Cross-check information across all documents – the product name, quantity, and weight must match exactly across the contract, invoice, packing list, and bill of lading to avoid customs requiring an explanation.
- Work with a forwarder experienced in handling procedures at Vietnamese ports to shorten clearance time and quickly resolve issues such as container demurrage or physical inspection.
“One of the most common mistakes we see is businesses not checking in advance whether the goods require an import license or specialized inspection. In the import procedure, obtaining these documents usually takes 5-10 working days, and if a business only starts once the goods have arrived at the port, the resulting storage and demurrage costs can be substantial.” — Ms. Apple, Chief Commercial Officer (CCO), 3W Logistics
5. Transportation Methods in the Import Procedure
| Method | Advantages | Suitable For |
|---|---|---|
| Sea freight (FCL/LCL) | Low cost, suitable for large-volume goods | Raw materials, machinery, large-volume industrial goods |
| Air freight | Fast transit time | High-value goods, urgent components, perishable goods |
| Road transport | Flexible, suitable for neighboring markets | Imports from China, Laos, Cambodia |
| Intermodal rail | Moderate cost, stable schedule | Goods from China and Europe via the Asia-Europe route |
6. Common Risks in the Import Procedure and How to Avoid Them
| Risk | Common Cause | How to Avoid It |
|---|---|---|
| Shipment held at customs | Inconsistent information across documents, incorrect HS code declaration | Carefully cross-check documents and verify the correct HS code before declaring |
| Storage and demurrage fees incurred | Specialized licenses not yet prepared, or insufficient funds for tax payment | Obtain licenses and prepare funds in advance before the goods arrive at the port |
| Retroactive tax collection after clearance | Incorrect declared customs value or HS code | Consult an experienced customs broker before declaring |
| Goods refused customs clearance | Failure to meet quarantine/conformity standards in Vietnam | Carefully check the import requirements for the product before ordering |
7. Frequently Asked Questions About the Goods Import Procedure
Question 1: How long does the goods import procedure take?
Depending on the mode of transport and country of origin, the import procedure typically takes 7-15 days for intra-Asia sea freight, and 20-40 days for distant markets such as Europe and the Americas, not including the time needed to complete customs clearance after the goods arrive at the port.
Question 2: Can a newly established business handle the import procedure itself?
Yes, as long as the business has a valid tax code and business registration. However, for businesses without experience, it is advisable to work with a forwarder/customs broker to avoid errors in HS code classification, documentation, and customs procedures.
Question 3: Is a C/O mandatory in every import procedure?
It is not mandatory for every shipment, but if a business wants to benefit from preferential import tax rates under Free Trade Agreements (FTAs), it needs to request the appropriate C/O (form D, E, AK, EUR.1, etc.) from the supplier right from the time the contract is signed.
Question 4: What costs are included in the import procedure?
These include international freight charges, local charges at the port, import tax, VAT, customs clearance fees, specialized inspection fees (if applicable), and storage/demurrage fees if incurred.
Question 5: What should be done if a shipment is classified into the red channel during the import procedure?
The business needs to prepare the complete set of original documents to present for physical inspection of the goods at the port/warehouse. Close coordination with the customs agent will help shorten the inspection time and minimize any demurrage fees incurred.
8. 3W Logistics: A Partner for Businesses Throughout the Import Procedure
As an OTI-NVOCC bonded with the FMC in the United States and holding a SCAC Code for direct AMS/ISF filing, 3W Logistics provides a comprehensive service covering the entire goods import procedure – from HS code consulting and import condition checks, to documentation preparation, customs declaration, domestic transportation, and handling any issues that arise at the port.
With three offices in Ho Chi Minh City, Hanoi, and Hai Phong, we ensure consistent support for businesses from north to south, helping your import shipments clear customs quickly, in full compliance, and at optimized cost.
Head Office – 3W Logistics Ho Chi Minh City Branch
Address: 34 Bach Dang, Tan Son Hoa Ward, Ho Chi Minh City
Hotline: +84 28 3535 0087
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3W Logistics Hanoi Branch
Address: 81A Tran Quoc Toan, Cua Nam Ward, Hanoi
Hotline: +84 24 3202 0482
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3W Logistics Hai Phong Branch
Address: 8A Lo 28 Le Hong Phong, Gia Vien Ward, Hai Phong
Hotline: +84 225 355 5939
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3W LOGISTICS CO., LTD – We here serve you there!
Email: quote@3w-logistics.com
Website: www.3w-logistics.com
Ms. Apple is the CCO (Chief Commercial Officer) at 3W Logistics, with over 10 years of experience in sales and business operations management.
At 3W Logistics, Ms. Apple is responsible for commercial strategy, corporate customer development, managing a team of more than 50 sales professionals, and improving business performance in the logistics sector.
With practical experience in sales management and market development, Ms. Apple shares professional insights on business logistics solutions, international transportation, freight forwarding, customer management, trade lane development, and growth strategies in the logistics industry.
