Learn about customs procedures and required documentation for On-the-spot import and export in Vietnam, including guidelines and necessary paperwork for businesses.
1. What Is On-the-spot Export and Import?
On-the-spot Export and Import is a special type of transaction in which goods are produced in Vietnam but do not cross the border. Instead, goods are delivered and received within the Vietnamese territory between domestic enterprises and export processing enterprises, foreign-invested enterprises (FDI), or as designated by foreign traders.
This form helps businesses both comply with trade contracts and save on international transportation costs.
2. Benefits of On-the-spot Export and Import
🚛 Save logistics costs by avoiding international border transportation.
⏱ Shorten delivery time, improving supply chain efficiency.
📑 Transparent customs procedures, easier for businesses to manage.
💰 Eligible for tax incentives under current regulations.
3. Goods in On-the-spot Export and Import
Types of goods eligible for On-the-spot Export and Import include:
– Goods produced in Vietnam, sold to foreign traders but delivered to another enterprise in Vietnam as designated.
– Goods sold by foreign traders to enterprises in Vietnam and delivered domestically.
– Raw materials and components serving production in export processing zones, export processing enterprises, or FDI enterprises.
4. Customs Procedures for On-the-spot Export and Import
Legal Basis
On-the-spot Export and Import procedures are regulated by:
Customs Law No. 54/2014/QH13.
Decree No. 08/2015/ND-CP and Decree No. 59/2018/ND-CP (amending and supplementing).
Circular No. 38/2015/TT-BTC dated March 25, 2015 (still in effect).
Circular No. 39/2018/TT-BTC dated April 20, 2018 (amending and supplementing Circular 38, currently partially effective).
4.1 Customs Declaration Locations
Enterprises may declare and process customs procedures at:
– The Customs Sub-department managing the enterprise.
– Or the Customs Sub-department where the production facility or warehouse is located.
4.2 Time Limit for Customs Procedures
According to Article 86 of Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC), enterprises must declare and complete customs procedures within 15 days from the clearance date of the partner’s domestic import/export declaration.
4.3 Customs Documentation
The customs documentation set for On-the-spot Export and Import typically includes:
– Electronic customs declaration form.
– Sales contract or written designation from the foreign trader.
– Commercial invoice.
– Domestic delivery note or transport document (if applicable).
– Certificate of Origin (C/O) (if applicable).
– Licenses/permits for goods under specialized management (if applicable).
5. Conclusion
On-the-spot Export and Import bring practical benefits for businesses, especially in cooperation with FDI enterprises and export processing zones. However, customs procedures must strictly follow current Vietnamese regulations to avoid legal risks and maximize business efficiency.
👉 With extensive experience in customs clearance and end-to-end logistics services, SAS Logistics is committed to supporting businesses in every step—from document preparation, electronic declaration, to goods supervision and delivery—ensuring compliance with Vietnamese law while optimizing operating costs.