Vietnam Customs, HS Code & C/O Advisory 2026

Vietnam Customs Advisory

Vietnam customs, HS code and certificate of origin advice for Vietnam China trade

Legal sources checked through 24 September 2026

Vietnam Customs, HS Code and Certificate of Origin Advisory

Import policy, C/O, customs finalization reports, post-clearance audits and manufacturing-site inspections.

Duong Minh supports Vietnamese importers and Chinese suppliers with issue spotting before a declaration is filed. An HS code is not the whole answer: classification, commodity policy, permits, specialized inspection, tax and origin preference must be assessed separately.

Core advisory services

1. HS classification and import policy

Review of composition, construction, function, processing state, catalogues and technical documents under the General Interpretative Rules and relevant Section/Chapter Notes. Tax and regulatory treatment are checked separately for the filing date.

2. C/O and origin compliance

Assessment of the applicable origin rule, material records, production process, appropriate C/O form and competent issuing authority under Decree 31/2018/ND-CP and the relevant trade agreement for the filing date.

3. Customs finalization reports

Reconciliation of declarations, inventory movements, consumption norms, scrap, accounting and warehouse data for processing, export manufacturing and export-processing enterprises.

4. Post-clearance audits

Readiness reviews of customs records, commercial documents, accounting books, electronic data and classification/origin evidence within the scope of Article 77 and related provisions of the Customs Law.

5. Manufacturing-site notification and inspection

Checks on legal status, premises, machinery, personnel, storage, right of use and data traceability. The exact duty depends on the customs regime and operating model.

6. Vietnam–China documentation

Alignment of bilingual goods descriptions, contracts, invoices, packing lists, transport records, C/O and specifications to reduce inconsistencies between Chinese supplier documents and Vietnamese declarations.

Vietnam legal updates relevant after 1 July 2026

Circular 121/2025/TT-BTC, effective 1 February 2026, amended multiple rules on customs procedures, supervision, import/export tax and tax administration. Finalization reporting should be read with the amended Article 60 of Circular 38/2015/TT-BTC.
Decree 169/2026/ND-CP, effective 1 July 2026, governs administrative penalties in customs. Risk assessment must consider the date of conduct, declaration duty and actual records.
Circular 26/2026/TT-BCT, effective 29 May 2026, changed decentralization and administrative procedures under the Ministry of Industry and Trade. C/O applicants must confirm the correct form and issuing authority on the filing date.
Law 11/2026/QH16 was promulgated on 23 August 2026 but takes effect only on 1 March 2027. It is not automatically applicable to earlier transactions without an applicable transitional rule.

Documents required for a reasoned review

Vietnamese and English/Chinese product names and the intended declaration description.
Catalogue, photos, drawings, composition, specifications, function and operating principle; MSDS where relevant.
Contract, invoice, packing list, bill of lading, Incoterms and claimed country of origin.
Production flow, bill of materials, consumption norms, inventory and accounting data for C/O or finalization work.
Prior declarations, classification results and correspondence with customs, if any.

How we work

Confirm the transaction and available evidence.

Separate classification, policy, tax, origin and compliance questions.

Check official rules in force on the intended filing date.

Deliver findings, missing-data list and practical next actions.

Official Vietnamese legal sources

Need a review of a specific shipment?

Send the product description and available documents so we can define the work scope before quoting.

Contact our advisory team HS code advisory Customs finalization reports

Disclaimer: This page provides general information and is not a binding classification decision, an authority decision or legal advice for a specific case. Applicable rules, transitional provisions and the actual characteristics of the goods must be checked on the transaction date.