Tax policy and customs procedures are always decisive factors in the cost and timing of import-export operations. In 2026, businesses need a firm grasp of several key points in order to stay in control of their declarations and make the most of available preferences.
1 Making the Most of FTA Preferences
Vietnam is party to numerous free trade agreements (EVFTA, CPTPP, RCEP and others). To qualify for preferential duty rates, goods must satisfy the rules of origin and carry the appropriate certificate of origin (C/O). Correct classification and complete documentation can save a business a substantial amount in import duty. See CARIMEX's C/O documentation and customs clearance service for what each form requires.
2 Getting HS Codes Right
The HS code determines both the duty rate and the regulatory regime applied to the goods. Applying the wrong code can lead to back-assessed duty, penalties or delayed clearance. Businesses should consult a customs specialist for hard-to-classify items — and the time to settle the code is before signing the contract and placing the order, not once the container has already arrived at the port.
3 Going Further with Electronic Customs Declaration
The VNACCS/VCIS system remains the primary declaration platform. Standardising electronic files, managing the channel assignment (green, yellow, red) and coordinating specialised inspections efficiently all shorten clearance time. The three channels and how each is handled are set out in the declaration channel table.
4 Notes on Compliance & Post-Clearance Audit
- Keep complete records as required, ready for post-clearance audit.
- Stay current with new circulars and documents issued by the customs authorities.
- Review periodically to avoid risks around customs valuation and origin.
The CARIMEX team advises on HS codes and import-export duties free of charge. Send us your question now.
