Essential Documents for Importing and Exporting Goods in Vietnam

Master Trade Documentation for Seamless International Commerce

Business person reviewing international trade documents and paperwork for export compliance

Documentation mistakes are the leading cause of customs delays, added costs, and failed shipments in international trade. A missing signature, incorrect HS code, or expired certificate can halt your cargo at the port, generate storage fees, and frustrate customers. Yet most documentation problems are entirely preventable with proper knowledge and systems.

This guide covers the essential documents every Vietnamese exporter and importer needs to understand—what they are, why they matter, how to prepare them correctly, and how to avoid common mistakes that cost time and money. Whether you’re shipping your first container or managing regular international shipments, this reference will help you get documentation right.

Note:Documentation requirements vary significantly by product type, destination country, trade agreement, and transaction terms. Regulations change frequently, and specific products may require additional permits, certificates, or compliance documentation not covered in this general guide. Always verify current requirements with customs authorities, your freight forwarder, or trade compliance specialists before shipping. Last updated: January 2025

Why Accurate Documentation Is Critical

Documentation serves multiple critical functions in international trade. Customs authorities use documents to verify product classification, assess duties and taxes, and ensure regulatory compliance. Banks require documents to process payments, especially for letters of credit. Carriers need documents to transport cargo legally and release it to the correct party. Insurance companies rely on documentation to process claims.

The cost of documentation errors:Beyond the obvious delays and storage fees, documentation problems damage your professional reputation with customers and partners. Repeated errors may trigger increased customs scrutiny, audits, or even loss of preferential tariff treatment under free trade agreements. Serious violations can result in penalties, cargo seizures, or legal liability.

The competitive advantage of documentation excellence:Exporters known for clean, accurate documentation enjoy faster customs clearance, fewer inspections, stronger banking relationships, and higher customer confidence. This translates directly to competitive advantage—you can promise and deliver faster, more reliable service than competitors struggling with documentation issues.

Core Commercial Documents

Commercial invoice and trade documents with stamps and signatures

Commercial Invoice: Your Primary Trade Document

The commercial invoice is the foundation of your export documentation. Customs authorities use it to classify goods, calculate duties, and verify declared values. Banks use it to process payments. Buyers use it for accounting and inventory. Every other document must align with what’s stated on the commercial invoice.

Required information on every commercial invoice:

  • Complete party details:Seller’s company name, address, tax code, and contact information; buyer’s complete information
  • Invoice number and date:Unique sequential invoice number and transaction date
  • Product details:Clear description including brand, model, specifications, and materials—avoid vague descriptions like “goods” or “samples”
  • HS code:6-digit minimum Harmonized System code for each product line
  • Quantity and unit price:Clear units (pieces, kilograms, sets) and price per unit in agreed currency
  • Total value:Line item totals and overall invoice total
  • Terms:Payment terms, Incoterms (FOB, CIF, DDP), currency, and shipping details

Best practice:Use company letterhead, sign and stamp with your company seal, and ensure every detail matches exactly with your packing list, certificate of origin, and other documents. Inconsistencies between documents are a primary cause of customs holds.

Packing List: The Detailed Cargo Inventory

Your packing list provides the physical details customs officers, freight handlers, and consignees need to identify, verify, and handle your cargo. It must show every package, its contents, dimensions, and weight.

Element Details Required Why It Matters
Package count Total packages and sequential numbering (1 of 10, 2 of 10…) Verify complete shipment received
Dimensions Length × width × height per package (cm) Calculate freight charges and space requirements
Weight Gross and net weight per package (kg) Customs verification, freight calculation
Contents Detailed description of package contents Customs inspection, cargo handling
Marks Package identification marks, container numbers Identify and track specific packages

Critical rule:Quantities on the packing list must match exactly with the commercial invoice. Any discrepancy will trigger customs questions and delay clearance.

Pro Forma Invoice: The Preliminary Quotation

A pro forma invoice serves as an initial quotation before the actual sale. Buyers use it to obtain import licenses, arrange financing, or open letters of credit. It looks similar to a commercial invoice but must be clearly marked “Pro Forma Invoice” or “For Reference Only—Not for Customs Clearance.”

Include all the same details as a commercial invoice plus a validity period (e.g., “Valid for 30 days”) and payment terms. Once the actual sale occurs, issue a formal commercial invoice—never submit a pro forma invoice for customs clearance.

Transportation Documents

Bill of Lading (B/L): Your Sea Freight Contract

The Bill of Lading is both a contract of carriage and a document of title for sea freight. For most export transactions, it’s one of the most important documents you’ll handle.

B/L Type Characteristics Best Used For
Original B/L Negotiable, requires presentation for cargo release Letter of credit transactions, security needed
Sea Waybill Non-negotiable, cargo released without original Trusted partners, speed important
To Order B/L Negotiable, endorsable, maximum security Payment before release required
House B/L Issued by freight forwarder LCL shipments, forwarder consolidations

Clean vs. claused B/L:A “clean” Bill of Lading indicates cargo was received in apparent good condition with no damage or discrepancies noted. A “claused” or “dirty” B/L notes damage, shortages, or defects. Banks typically refuse claused B/Ls for letter of credit payments, so inspect cargo carefully before it’s loaded and only accept a clean B/L if cargo condition warrants it.

Airway Bill (AWB): Air Freight Receipt

Unlike the Bill of Lading, an Air Waybill is non-negotiable—it’s a receipt and contract but not a document of title. Cargo can be released at destination without presenting the original AWB, making it faster but offering less payment security than an original B/L.

The AWB includes flight details, airport codes, weight (actual and chargeable), freight charges, and cargo description. For dangerous goods shipments by air, a dangerous goods declaration must accompany the AWB with specific hazard classifications and handling instructions.

Certificates and Permits

Official certificate of origin document with official stamps for international trade

Certificate of Origin (C/O): Unlocking Tariff Benefits

A Certificate of Origin declares where your products were manufactured or substantially transformed. This matters because many countries offer reduced or zero tariffs on imports from Vietnam under free trade agreements—but only if you provide the correct certificate proving Vietnamese origin.

Common certificate types for Vietnamese exports:

  • Form E (ACFTA):For exports to China under ASEAN-China FTA
  • Form AK (AANZFTA):For Australia and New Zealand
  • Form EUR.1:For European Union under EVFTA
  • Form VK:For South Korea under Vietnam-Korea FTA
  • CPTPP Certificate:For CPTPP member countries (Canada, Mexico, Japan, etc.)
  • Form D (ATIGA):For other ASEAN countries
  • Form A (GSP):For GSP beneficiary countries (various developed nations)

How to obtain:Register as an exporter with the Vietnam Chamber of Commerce and Industry (VCCI) or provincial Department of Industry and Trade. Submit your commercial invoice, packing list, and evidence of Vietnamese origin (production records, material sourcing documentation). Processing typically takes 1-3 business days, with rush service available for urgent shipments.

Origin rules compliance:Your products must meet the FTA’s rules of origin—typically requiring 40%+ Vietnamese content or substantial transformation in Vietnam. If you use imported materials, maintain detailed records showing how your product qualifies. Incorrect origin claims can result in penalties, duty recovery, and loss of FTA benefits.

Phytosanitary Certificate: For Plant Products

Required for fresh fruits, vegetables, flowers, seeds, coffee, tea, spices, wood products, and many plant-derived materials. The certificate proves your products have been inspected and meet the importing country’s plant health requirements—protecting against pests and diseases.

Apply through Vietnam’s Plant Protection Department (PPD). They’ll inspect your cargo, verify packaging materials (wood pallets must be heat-treated and marked ISPM-15), and may require fumigation or laboratory testing. Certificates are typically valid for 14-21 days, so timing matters—apply close to your shipment date.

Veterinary/Health Certificate: For Animal Products

Meat, seafood, dairy, eggs, and other animal products require health certificates from Vietnam’s Department of Animal Health (DAH). Your production facility must be registered and approved, and products undergo inspection and testing before certification. This ensures products are safe for human consumption and meet destination country veterinary requirements.

Customs and Regulatory Documents

Customs Declaration: Your Official Filing

Every export and import requires a customs declaration filed electronically through Vietnam’s customs system. For exports, you must file before cargo leaves Vietnam. For imports, file upon arrival.

The declaration includes your tax code, consignee details, country of origin/destination, HS code classification, quantity, customs value (including freight and insurance for imports), Incoterms, and transport details. Supporting documents (invoice, packing list, certificates) are attached electronically.

Common filing mistakes:Incorrect HS codes (leading to wrong duty calculations), inconsistent values across documents, missing certificates, and incomplete product descriptions. Any discrepancy triggers customs queries and delays clearance.

Import/Export Licenses and Permits

Certain products require special licenses or permits beyond standard customs clearance. These include:

  • Pharmaceuticals and medical devices:Ministry of Health approval
  • Chemicals and hazardous materials:MOIT licensing
  • Telecommunications equipment:Ministry of Information and Communications approval
  • Fertilizers and plant protection products:Ministry of Agriculture permits
  • Quota items:Various ministries depending on product

Apply well in advance—permit processing can take weeks or months depending on the product and required testing. Shipping without required permits results in cargo seizures, penalties, and potential criminal liability for serious violations.

Important:Product licensing and permit requirements change frequently as regulations evolve. Always verify current requirements for your specific products with the relevant ministry or a qualified trade compliance consultant before planning shipments.

Financial and Payment Documents

Letter of Credit (L/C): Secure Payment Guarantee

A Letter of Credit is a bank guarantee ensuring you’ll receive payment if you present compliant documents proving you shipped what was agreed. It’s the most secure payment method for international trade, especially when dealing with new customers or high-value transactions.

How L/C works:

  1. Buyer arranges L/C issuance from their bank in your favor
  2. You receive L/C and review terms carefully—can you meet all requirements?
  3. You ship goods and prepare documents exactly matching L/C requirements
  4. You present documents to your bank within the L/C validity period
  5. Your bank reviews documents and forwards to buyer’s bank
  6. Buyer’s bank pays if documents are compliant (or notes discrepancies)

Critical L/C compliance:Every detail must match—if the L/C says “100 pieces,” your invoice must say exactly “100 pieces,” not “100 pcs” or “one hundred pieces.” Shipment must occur within the specified date range. All required documents must be presented within the validity period. Even minor discrepancies can delay payment or result in rejection.

Best practice:Review the L/C immediately upon receipt. If any terms are impossible to meet, request an amendment before shipping. Never assume “close enough” will work—banks are strict about compliance.

Certificate of Insurance

Cargo insurance protects against loss or damage during transport. It’s mandatory if you’re selling on CIF or CIP Incoterms (where seller arranges insurance) and typically required by letters of credit. Even when not mandatory, insurance is strongly recommended—ocean and air transport involve significant risks.

The insurance certificate states the insured value (typically 110% of CIF value), coverage type (All Risks is most comprehensive), voyage details, and claims procedure. Ensure the insurance covers the complete journey, not just the ocean voyage—many losses occur during inland transport or port handling.

Documentation Best Practices and Error Prevention

The Golden Rules of Trade Documentation

1. Consistency is everything:Every document must align perfectly—same company names, addresses, product descriptions, quantities, values, and specifications. Use standardized templates and terminology to maintain consistency.

2. Complete before you ship:Never ship hoping to “fix documentation later.” Prepare and review all documents before cargo leaves your facility. Incomplete documentation causes delays, storage fees, and frustrated customers.

3. Double-check HS codes:Wrong product classification leads to incorrect duties, potential penalties, and lost FTA benefits. If unsure, consult customs brokers or use official HS code databases with product descriptions.

4. Verify certificate validity:Phytosanitary certificates, health certificates, and some commercial certificates have short validity periods. Apply close to shipment date and verify certificates are still valid when cargo arrives at destination.

5. Keep complete records:Vietnamese law requires 5-year retention of customs documents. Maintain both electronic and physical copies organized by shipment or fiscal year for easy retrieval during audits or disputes.

Common Documentation Errors and How to Avoid Them

Common Error Consequence Prevention
Inconsistent values across documents Customs holds, valuation queries Use single master data source for all documents
Missing signatures or company seals Document rejection, payment delays Implement document review checklist
Incorrect HS code classification Wrong duties, penalties, lost FTA benefits Verify codes with customs broker or official database
Expired certificates Rejected shipments, re-inspection costs Track validity periods, apply close to ship date
Vague product descriptions Customs queries, classification issues Use detailed, specific descriptions with materials and specifications

Building a Documentation System

Successful exporters use standardized systems, not ad-hoc document preparation. Create templates for all common documents with your company details pre-populated. Develop checklists for each shipment type showing which documents are required. Implement review procedures where a second person checks documents before submission.

Consider document management software that stores electronic copies, tracks document status, and sends reminders for certificate renewals. Many freight forwarders and customs brokers offer online portals where you can upload documents, track submissions, and receive feedback—use these tools to improve efficiency and reduce errors.

Key Destination-Specific Requirements

United States

Import Security Filing (ISF/10+2):Required 24 hours before cargo loads on vessel. Failure results in penalties and cargo holds. Your freight forwarder typically handles this but needs your information promptly.

FDA Prior Notice:Food, drugs, cosmetics, and dietary supplements require advance notification to FDA. Products may be detained without proper prior notice.

European Union

EORI Number:Economic Operators Registration and Identification number required for customs clearance in EU. Your consignee must have this.

EUR.1 Certificate:Form EUR.1 certificate of origin required to claim EVFTA tariff benefits. Can also use origin declaration on invoice for shipments under €6,000.

REACH Compliance:Chemicals must comply with EU REACH regulations. Documentation proving compliance required.

Australia

Biosecurity Requirements:Strict phytosanitary requirements. Wood packaging must meet ISPM-15 standards. Many agricultural products require import permits and specific certificate formats meeting Australian conditions.

Japan

Food Import Notification:All food products require import notification to Ministry of Health, Labour and Welfare. Your consignee or broker handles this but needs complete documentation.

Certificate Formats:Japan often requires specific certificate formats—generic certificates may be rejected. Verify required format before applying.

Working with Customs Brokers and Freight Forwarders

Even with excellent documentation knowledge, most exporters work with freight forwarders and customs brokers who specialize in documentation and clearance. Your role is to provide complete, accurate information and documents to these partners, who then handle the technical filing and coordination.

What to provide your service providers:

  • Complete commercial documents at least 3-5 days before shipment
  • Product specifications and technical data for classification
  • All relevant certificates and permits
  • Special handling instructions or requirements
  • Contact information for questions and clarifications

What to expect from quality partners:They should review your documents for completeness and flag potential issues before submission. They’ll prepare transport documents and customs declarations, calculate duties and taxes, coordinate inspections if required, and obtain release authorizations. They should communicate proactively about delays, issues, or additional requirements.

Red flags:If your forwarder or broker frequently asks for the same information you’ve already provided, makes repeated errors, or doesn’t flag obvious problems in your documentation, consider finding a more competent partner. Quality service providers prevent problems rather than just reacting to them.

Master Documentation for Trade Success

Documentation excellence separates professional exporters from amateurs. By understanding what documents are required, how to prepare them correctly, and how to maintain consistency and compliance, you eliminate a major source of delays, costs, and customer frustration. The investment in proper documentation systems pays dividends in faster clearance, fewer inspections, and stronger business relationships.

At Everbest Logistics, we help Vietnamese exporters and importers establish robust documentation processes, ensure compliance with destination country requirements, and coordinate smoothly with customs authorities and service providers. Our specialists understand Vietnam’s documentation requirements and can guide you through even complex, specialized documentation needs.