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Customs, MOIT, STAMEQ, DAV, MIC
Vietnamese
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Yes. One Union Solutions provides Importer of Record services in Vietnam through its own Vietnam operating setup. The first decision is not only who will deliver the cargo. You must also decide which eligible party will be named as importer and customs declarant, which system and authorizations will be used, and whether the exact models need product approvals. Vietnam uses VNACCS/VCIS for customs declarations. The National Single Window supports related ministry procedures. Duty, import VAT and any better origin-based tariff treatment depend on the eight-digit HS code, origin, customs value and shipment date. Wireless/ICT, medical, used equipment, batteries, controlled goods and some high-risk products need extra review before you ship. Ask for an assessment before you book cargo, so the importer path, documents and regulator path can be agreed. Consolidated Customs Law 54/VBHN-VPQH, VNACCS/VCIS overview, Vietnam National Single Window, Vietnam HS Code Classification, Vietnam IT & Telecom Product Safety Regulations, Medical Device Risk Management Rules, Vietnam Dual-Use Goods List & Controls
Why you must decide before you ship: Vietnam’s path depends on the named importer/declarant, the exact product model, the eight-digit HS code and the shipment date. In 2026, several customs, medical, risk-list, border-gate and dual-use changes start on different dates.
Any quote depends on the final SKU, value, origin, parties and path. Before shipment, these points must be clear, and each one connects to current official sources.
Importer path – Choose an eligible importer/customs declarant: One Union’s Solutions checked direct path, the customer’s eligible Vietnam company, or a formally registered foreign-trader path when it applies. Vietnam Customs Law – 2026 Consolidated Version, Foreign Traders Without Presence in Vietnam, Consolidated guidance 28/VBHN-BCT, Vietnam FIE Trading Rights, Vietnam Customs Procedure Agents
Electronic filing – Customs declarations use VNACCS/VCIS. Permits and product steps across agencies may use the National Single Window. Vietnam VNACCS/VCIS Overview, Vietnam National Single Window
Classification – Confirm the eight-digit Vietnam HS code from the technical specs. Do not rely only on a supplier’s six-digit code. Vietnam Trade Repository (VNTR)
Duty and origin – Work out duty from the HS code, customs value, origin, tariff schedule and proof for any lower preference rate. Vietnam National Trade Repository, Vietnam Import & Export Tariffs, Vietnam Customs Duty & Tariff Rules, ASEAN Trade Repository (ATR)
Import VAT – Apply the current VAT law and any temporary reduction rules only after checking the exact goods, taxpayer, and deal scope. Vietnam VAT Law 2024, Vietnam Temporary VAT Reduction
Product approvals – Check the exact model for ICT/telecom, conformity, medical-device, MOIT risk-list, environmental and other controls. Vietnam ICT & Telecom Product Safety Rules, Vietnam Conformity Assessment Rules, Vietnam Medical Device Management, Vietnam Medical Device Management Updates, Vietnam EPR for Products & Packaging, Vietnam MOIT Risk-Based Goods Controls
Labels and market release – Plan Vietnamese label or add-on label information and any product-specific marking before the goods go to market. Vietnam Goods Labeling Rules
Used and controlled goods – Say clearly if goods are used, and share technical details, end user, and end use before acceptance. Special lists and 2026 rules that start later may apply. Vietnam Used IT Product Controls, Vietnam Import Border Clearance Requirements, Vietnam Scrap & Used Goods Trade Controls, Vietnam Dual-Use Goods List
Start from the technical function and composition, then confirm Vietnam’s national eight-digit HS code. Do not stop at a supplier’s six-digit code. Vietnam National Trade Repository, Vietnam HS Code Classification. Use the correct tariff schedule and check any trade-agreement lower rate against qualifying origin and proof. The dispatch country alone is not origin. Vietnam Import & Export Tariffs, Vietnam Customs Duty & Tariff Rules, ASEAN Trade Repository (ATR)
Build the declared customs value from the deal and any required additions or adjustments. Related-party pricing, assists, royalties, freight/insurance and discounts can need review. Consolidated Customs Law No. 54/VBHN-VPQH. Calculate import duty by SKU using HS, customs value, origin, effective date and any lawful preference. One Union Solutions does not publish one blanket Vietnam duty rate. There is no reliable single duty or VAT answer for all goods.
Check the current VAT law, how it is applied, and the exact deal. A temporary reduction through 31 December 2026 applies only where the category qualifies and is not excluded. VAT Law 48/2024/QH15 , VAT Reduction — Resolution 204/2025/QH15 Do not assume automatic VAT recovery. Taxpayer status, invoices, payment, accounting proof, use of goods and the contracting/importer setup must be reviewed separately. A shipment-level assessment is required.
These rules can change the path based on shipment date:
Choose the importer path before you choose the freight path. The business label “IOR Services” must match Vietnam’s importer, customs-declarant, and agent roles. These three paths are not the same and cannot be swapped freely. The decision flow is: exact SKU, new/used status and function → importer/declarant eligibility → HS, origin, value, tax and approvals → conditional accept, revise or decline.
Companies usually need Vietnam IOR Services support when there is no eligible importer in the sales chain (for example a foreign seller, OEM, VAR, cloud provider or project owner has a Vietnam customer or end user, but no checked importer who can carry the customs and product duties); when servers, storage, switches, security appliances, racks, power equipment and spares come from many origins or vendors and need one clear compliance plan before shipping; when a DDP quote has promised delivery but the contract has not named an eligible Vietnam importer or aligned customs, tax, recordkeeping and broker authorization; when radio, medical or other regulated models look normal but built-in wireless, medical intended use, batteries, high-risk listings or conformity rules change the import path; when the shipment is demo, RMA, spare or replacement equipment and needs a path that matches ownership, value, temporary or re-import facts, warranty status and what happens to the goods later; or when used or controlled technology involves refurbished status, prior use, encryption, surveillance, dual-use capability or a sensitive end use that needs early acceptability and authority screening.
DDP does not make the overseas seller the Vietnam importer. DDP sets delivery duties between seller and buyer, but importer and customs-declarant eligibility comes from Vietnam’s customs and trading-rights rules. The importer path, tax/document duties and broker authority must be aligned before shipping. A customs broker also cannot automatically act as the importer of record. A customs-procedure agent can do regulated filing work under authorization, but that role does not automatically make it the importer or owner. The declaration must name the correct parties and duties for the chosen path.
Business names such as “server,” “router” or “medical computer” are not enough. The exact model, functions, status and intended use decide the path. Many standard servers may follow a customs-led path, but the answer changes when the product includes radio, telecom, encryption, batteries, medical functions, used status or a listed high-risk function, so every model should be screened before shipping. For new servers, storage and non-radio network equipment, check HS, value, origin, importer path and labels, and also check built-in wireless, encryption, batteries and MOIT lists; evidence needed includes datasheet, BOM/model list, interfaces, country of origin and end use. For wireless, telecom and radio-enabled equipment, check the Circular 29/2025 list, applicable QCVN, conformity path, radio functions/frequency bands, and National Single Window procedure when it applies; evidence needed includes exact model, radio modules, bands/power, test reports, antennas and firmware/function description. For medical devices and medical IT, check device status, intended medical purpose, classification/risk, and current filing/authorization status; evidence needed includes intended use, classification proof, manufacturer/authorization data, model and technical file. For UPS, batteries, electrical and packaged products, check product-safety/conformity, hazardous/chemical facts, transport data, labels and EPR duty when covered; evidence needed includes battery chemistry/capacity, SDS/UN test data, electrical specs, packaging and importer/manufacturer role. For used or refurbished IT or machinery, check the prohibited used-IT list, special paths, used-machinery rules, condition/age/technology proof and purpose; evidence needed includes used/refurbished status, year, serials, condition report, purpose and manufacturer specs. For encryption, surveillance, dual-use or controlled functions, check trade-control and MOIT list screening, end user/end use and Circular 42/2026 when it starts; evidence needed includes technical functions, encryption details, end-user/end-use statement, parties and destination. For wireless/ICT, check against the current product list and conformity method before relying on an overseas certificate. Circular 29/2025/TT-BKHCN — ICT/Telecom Safety, Circular 14/2026/TT-BKHCN — Conformity Assessment. For medical products, confirm intended use, risk/classification and current management path. Decree 98/2021/ND-CP — Medical Devices, Circular 24/2026/TT-BYT — Medical Devices. For EPR, confirm whether the importer/manufacturer role and covered product or packaging create duties. Decree 110/2026/ND-CP — EPR
The assessment helps stop avoidable path changes after cargo has already been booked. It also sets who supplies, files, pays, keeps records and responds. The responsibility map below is indicative and is finalized during onboarding.
For the public first step, send: full name, company and business email; destination Vietnam; broad product category and short shipment description; approximate target date; and confirmation that the deal is lawful and the information is accurate. Do not attach sensitive documents to the public form.
After qualification, the secure second stage covers: model/SKU list, datasheets, functions and new/used status; values, origin, Incoterm and commercial documents; end user and end use; existing certificates, test reports and permits; radio, battery, medical, encryption or controlled-goods details; and party screening plus any RMA/demo/temporary-path facts. Start with the exporter and customer companies, shipment origin and destination, product category, model/SKU list, new or used status, technical datasheets, intended end user and end use, estimated value, Incoterm and target date.
For product truth, the client or seller provides complete model, function, status, origin, value, end-use and party data; One Union Solutions checks gaps and screens against the agreed path; and the regulator may ask for proof or decide classification or approval. For the importer path, the client or seller shares the sales chain and contracting needs; One Union Solutions assesses and, if accepted, performs the IOR services role through One Union Solutions Vietnam setup; and customs, tax and regulators keep their legal powers. For the customs declaration, the client or seller approves accurate commercial and technical data; One Union Solutions coordinates declaration inputs and the authorized filing path; a customs agent may file; and customs decides examination, valuation, classification and release. For duties and taxes, the client or seller funds amounts as agreed and provides needed accounting facts; One Union Solutions models and coordinates who pays under the agreed scope; authorities decide assessed amounts; and recovery or deduction depends on the taxpayer. For product approvals, the client or seller provides the technical file and manufacturer proof; One Union Solutions maps and coordinates applicable pre-shipment actions within accepted scope; and the regulator or certification body controls approval, testing, or acceptance. For records and post-entry, the client or seller keeps client-controlled commercial and supporting records; One Union Solutions keeps records within the contracted IOR Services scope and responds to agreed queries; and authorities may audit, reassess or ask for extra documents.
Research checked 5 August 2026. National customs, tax and regulator sources control the Vietnam-specific statements. The full registry and claim ledger are supplied separately.
V06 Vietnam HS Code Classification
V12 Vietnam Import & Export Tariffs
V13 Vietnam Customs Duty & Tariff Rules
V32 ASEAN Trade Repository (ATR)
Prepared by: One Union Solutions Trade Compliance Editorial Team
Designated reviewer: Wahid Azeem, Trade Compliance Manager. Recorded approval is required before publication. No public profile URL was found during this research; add a profile link only after One Union Solutions publishes and verifies one.
Corrections:info@oneunionsolutions.com
Update policy: importer eligibility, operating path, tax responsibility, sanctions/controlled goods and liability are watched for events and reviewed at least every quarter. Product approvals, permits, tariffs and portal procedures are reviewed every quarter or every six months based on how often they change.
Operational-information disclaimer: This page gives shipment-planning information, not legal, tax or customs advice. Rules and authority practice can change, and the correct path depends on the exact goods, parties, end user, end use, destination, value, origin and shipment date.
Some of your burning questions answered.
An IOR is the legally registered party responsible for importing goods, handling customs clearance, documentation, taxes, and compliance with local laws.
IOR services simplify import processes, ensure compliance with customs rules, reduce delays, and allow companies to focus on growth.
IOR services are commonly used for importing IT equipment, medical devices, electronics, aviation components, and other regulated products that require proper customs documentation and compliance management.
Yes. IOR services allow companies without a physical office in Vietnam to legally import goods and manage customs obligations.
Not every shipment requires an Importer of Record. However, businesses without a local legal entity or those importing regulated products frequently use IOR services to manage customs requirements and complete the import process efficiently.
