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.
2 Getting HS Codes Right
The HS code determines the duty rate and the regulatory treatment of a product. Applying the wrong code can lead to duty reassessment, penalties or delayed clearance. Businesses should consult customs specialists whenever a product is difficult to classify.
3 Going Further with Electronic Customs Declaration
The VNACCS/VCIS system remains the primary declaration platform. Standardising electronic files, managing clearance channels (green/yellow/red) and coordinating specialised inspections effectively will all shorten clearance times.
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.
