Tariff
A customs declaration must be lodged at the local office of the General Department of Customs for each permitted consignment of imported goods within 30 days of the goods entering Vietnam and duty must be paid within 30 days of receiving notice of the amount.
In addition to the common tariffs, Vietnam also reserves the right to impose surtaxes, such as anti-dumping and countervailing duties.
Since Vietnam pursues a policy of export promotion, duties are only imposed on a small number of exports, which are mostly processed from natural resources and agricultural products.
Import restrictions
Imports that include some restrictions include the following: firearms, ammunition, explosives and military equipment, drugs and toxic chemicals, dangerous and unhealthy cultural products, firecrackers, children's toys with the potential for harmful influences, cigarettes, second-hand consumer goods, certain automobiles and other vehicles, used equipment.
Prohibited imports include: antiques of high value, logs, timber, weapons, drugs, toxic materials.
Product certification, labelling and packaging
Import of plant and animal products requires health certificates. And all pharmaceutical products must be registered and approved by the Ministry of Health.
For importing food and beverages it is required to have Certificates of Analysis. All imported foodstuff for consumption in Vietnam (with the exception of products substituting mother milk and some particular items) must declare their content and obtain a Receipt of Quality Statement issued by the Food Administration. Moreover, the content must include details of perceptibility, physical and chemical criteria, microbiology, heavy metal content, food-sun ingredients, expiry date, and instructions for usage and preservation and production process.
Plants and parts of plants must be covered by a certificate of inspection issued by the appropriate authority in the country of origin attesting that the plants and/or parts of plants, as well as the packing material and accompanying soil, are free from diseases and pests.
Carrying live animals, it is required to obtain certificates attesting that the animals are free of brucellosis, tuberculosis and communicable diseases, the certificates are to be issued by the appropriate authority in the country of origin.
Documentary Requirements
The importer handles the preparation of the documentation and licenses. Needed shipping documents include commercial invoices, pro forma invoices, bills of lading, packing lists, certificate of origin, insurance certificate, and import licenses. | 
