Tiếng Việt
中文Quick answer: Yes. The current trend in customs procedures is digitalization: import-export enterprises declare and submit documents as electronic copies (scans with digital signatures) via the VNACCS/VCIS automated customs clearance system and the National Single Window portal, instead of submitting paper copies directly as before. The legal framework is the Customs Law 2014, Decree 08/2015/ND-CP (as amended by Decree 59/2018/ND-CP) and guiding documents of the Ministry of Finance/General Department of Customs.
Current legal framework
- Customs Law 2014 — principles of electronic customs procedures;
- Decree 08/2015/ND-CP (as amended by Decree 59/2018/ND-CP) — customs procedures, inspection, supervision and control;
- Guiding circulars of the Ministry of Finance on electronic customs procedures and the National Single Window mechanism.
How do enterprises submit documents?
- Electronic declaration: customs declarations are declared and transmitted via the VNACCS/VCIS system;
- Electronic documents: contracts, commercial invoices, packing lists, bills of lading… are submitted as scans/electronic copies with the enterprise’s digital signature, attached to the electronic declaration;
- National Single Window: licenses and specialized inspection certificates are processed electronically across ministries and sectors;
- Paper copies: only presented/submitted when the customs authority requests comparison during dossier inspection or physical inspection of goods.
Key notes
- Enterprises need to register a digital signature and an account on the electronic customs system before proceeding;
- Scanned documents must be clear, complete and consistent with declared information; forged or inconsistent documents may result in administrative penalties;
- COVID-19-era support policies (such as Resolution 105/NQ-CP of 2021) are no longer applicable — current procedures follow the regular legal framework above.
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