Customs procedures under centralized customs clearance model

Đọc bản Tiếng Việt

Decision No. 702/QD-CHQ dated 6 May 2026 (“Decision 702”) issued by the Vietnamese Customs Department on the customs procedures applicable to export and import goods under the Centralized Customs Clearance Model (“CCM”) at Regional Customs Sub-Department III (managing Hai Phong City)

General provision

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Effective date: From 1 June 2026

Scope of application: Clearance Teams and Border Gate Customs under the Regional Customs Sub-Department III

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Do not apply the CCM (still carried out at Border Gate Customs) for the following cases:

Goods transported independently
Goods moved into and out of bonded warehouses
Goods declared under paper-based customs declarations
Low-value goods sent via service providers

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Customs officers shall not require submission of hard-copy documents that are already available on the following systems:

Customs e-Data Processing System
The National Single Window Portal
The Online Public Service Portal
The ASEAN Single Window Portal
Information exchange portals with other countries in accordance with regulations

Centralized Customs Clearance Model at CDR3

Step 1

Receipt, check, registration and channel classification of customs declarations (“CD”)

The system automatically receives, verify the conditions for CD registration, and classify channels of CD

Green channel: Proceed to Step 4
Yellow channel and Red channel: Proceed to Step 2

Step 2

Inspection of customs dossier

To be carried out by Clearance Teams

Content of inspection

• Completeness of the electronic customs dossier;

• Compliance with customs declaration deadlines; and

• Detailed examination of the customs dossier

Step 3

Physical inspection of goods

To be carried out by Border Gate Customs (if the goods are located outside its area, the customs unit managing the goods storage location may carry out on its behalf per request)

• Inspection method: through scanners/weighing devices/other equipment or physical inspection conducted directly by customs officers (manual inspection);

• Scope of inspection: partial inspection by percentage of goods or full inspection of the entire shipment.

Step 4

Verification of fulfillment of tax/duty, fee, and charge obligations

The VNACCS/VCIS system shall automatically verify the tax/duty payment status based on available payment data.

In cases where the tax/duty payment has been completed but has not yet been updated in the system, if the enterprise is able to provide documentary evidence of the tax payment through a bank, the customs officer will manually confirm the fulfillment of the tax/duty obligation.

Step 5

Finalization of the customs dossier

To be carried out by Customs officers of the Clearance Team/ Border-Gate Customs Unit/ the customs unit conducting inspection on behalf

Step 1 Step 2 Step 3 Step 4 Step 5

Step 1

Receipt, check, registration and channel classification of customs declarations (“CD”)

The system automatically receives, verify the conditions for CD registration, and classify channels of CD

Green channel: Proceed to Step 4
Yellow channel and Red channel: Proceed to Step 2

Step 2

Inspection of customs dossier

To be carried out by Clearance Teams

Content of inspection

• Completeness of the electronic customs dossier;

• Compliance with customs declaration deadlines; and

• Detailed examination of the customs dossier

Step 3

Physical inspection of goods

To be carried out by Border Gate Customs (if the goods are located outside its area, the customs unit managing the goods storage location may carry out on its behalf per request)

• Inspection method: through scanners/weighing devices/other equipment or physical inspection conducted directly by customs officers (manual inspection);

• Scope of inspection: partial inspection by percentage of goods or full inspection of the entire shipment.

Step 4

Verification of fulfillment of tax/duty, fee, and charge obligations

The VNACCS/VCIS system shall automatically verify the tax/duty payment status based on available payment data.

In cases where the tax/duty payment has been completed but has not yet been updated in the system, if the enterprise is able to provide documentary evidence of the tax payment through a bank, the customs officer will manually confirm the fulfillment of the tax/duty obligation.

Step 5

Finalization of the customs dossier

To be carried out by Customs officers of the Clearance Team/ Border-Gate Customs Unit/ the customs unit conducting inspection on behalf

Our Comments

The Centralized Customs Clearance Model under Decision 702 will be implemented at the Regional Customs Sub-Department III from 1 June 2026. Accordingly, to be proactive during the customs processes and ensure the smooth clearance under the Centralized Customs Clearance Model, enterprises involved in import and export activities should:

Review whether their customs declarations are managed by the Regional Customs Sub-Department III
Familiarize with the detailed procedures provided under Decision 702 to proactively manage the implementation of relevant customs procedures

In addition, enterprises operating in other locations/ areas should also closely monitor the practical implementation at the Regional Customs Sub-Department III and the subsequent rollout roadmap, to be better prepared when this model is implemented at the customs authorities managing their operations in the future.

KPMG will continue to monitor developments and provide updates on relevant regulations and the nationwide implementation roadmap once further official guidance is issued by the customs authorities. Please contact KPMG if you require further advice or assistance regarding customs procedures and import and export activities.

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