How to prepare a commercial invoice for Vietnam customs

Missing or incorrect invoice details are one of the most common reasons shipments get held at Vietnamese ports. A properly prepared commercial invoice for Vietnam customs tells authorities exactly what's being imported, its value, and where it came from, which lets clearance move forward without unnecessary delays. This guide covers every required field and the most common errors to fix before the package leaves.

Steps at a glance:

1. Gather your business and buyer details

2. Assign a unique invoice number and date

3. Describe each item with its HS code

4. Declare the correct unit price and total value in USD

5. State the country of origin for each line item

6. Specify the Incoterms and freight charges

7. Add the shipper's signature and company stamp

8. Attach supporting documents

9. Verify the invoice against your packing list

Table of contents

1. What you need before you start

2. Step-by-step: completing the commercial invoice

- Step 1: Enter seller and buyer information

- Step 2: Assign invoice number and date

- Step 3: Write a precise goods description with HS codes

- Step 4: Declare unit price and total value in USD

- Step 5: State the country of origin

- Step 6: Specify Incoterms and freight charges

- Step 7: Sign and stamp the document

- Step 8: Attach supporting documents

3. How to verify the invoice is complete

4. Common mistakes and how to fix them

5. Commercial invoice vs. proforma invoice

6. FAQ

What you need before you start

Before filling in the invoice, confirm you have the following ready:

• Your company's full legal name, address, tax ID, and contact details

• The Vietnamese importer's full name, address, and tax code (Ma So Thue)

• The agreed Incoterms (FOB, CIF, EXW, etc.) from your sales contract

• Harmonized System (HS) codes for every product line

• The commercial value in USD, which Vietnam customs uses as the basis for duty calculation

Vietnam's General Department of Customs requires invoices in English or Vietnamese. English is widely accepted for international shipments.

Step-by-step: completing the commercial invoice

Step 1: Enter seller and buyer information

Start with the exporter's full legal business name, street address, city, country, phone number, and tax identification number. Directly below that, add the Vietnamese consignee's details: their registered company name, address, and their 10-digit or 13-digit tax code. If the notify party differs from the consignee, list both separately. Incomplete addresses are one of the top reasons Vietnamese customs requests document corrections.

Step 2: Assign invoice number and date

Every commercial invoice needs a unique reference number and the date it was issued. Use a consistent internal numbering system, such as year-month-sequence (for example, 2026-06-001). The invoice date must fall before or on the shipment date shown on the bill of lading or airway bill. Mismatched dates between documents trigger manual inspection.

> Tip: Keep a log of invoice numbers so you can reference any shipment quickly if customs asks for clarification.

Step 3: Write a precise goods description with HS codes

This step carries the most weight for customs classification. For each product line, write the full commercial name, material composition, intended use, and the 6-digit HS code at minimum. Vietnam uses an 8-digit national tariff schedule, so include those extra digits when you have them. Vague descriptions like "machine parts" or "general merchandise" will slow clearance and may result in goods being seized for inspection.

List quantity, unit of measure (pieces, kilograms, sets), unit price, and line-item total for each product. Never group unlike items into a single line.

Step 4: Declare unit price and total value in USD

Vietnam customs calculates import duties based on the customs value, which follows the WTO Customs Valuation Agreement. Declare the actual transaction price in USD for each line. If payment is in another currency, convert using the exchange rate on the invoice date and note the rate on the document. The total invoice value must match the amount on your bank transfer or letter of credit exactly.

> Warning: Undervaluing goods is a serious offense under Vietnamese law. Customs officers cross-check declared values against reference price databases, and penalties can include fines, shipment confiscation, or import bans.

Step 5: State the country of origin

Write the country of origin for every line item. This determines which tariff rate applies, since Vietnam has preferential trade agreements with ASEAN members, the EU (under the EVFTA since 2020), and several other trading partners. If goods qualify for a preferential rate, attach the relevant certificate of origin (Form D for ASEAN, EUR.1 for the EU) as a separate document. Without the certificate, goods default to the most-favored-nation (MFN) rate.

Step 6: Specify Incoterms and freight charges

State the agreed Incoterms clearly, such as FOB Ho Chi Minh City or CIF Hai Phong. This tells customs which costs are included in the declared value. Under CIF terms, the dutiable value includes the cost of goods, insurance, and freight to the Vietnamese port. Under FOB terms, freight and insurance are added separately by customs. List the freight charge and insurance amount as separate line items on the invoice so there's no ambiguity.

Step 7: Sign and stamp the document

An authorized representative of the exporting company must sign the invoice. Vietnamese customs generally expects a company stamp alongside the signature, particularly for shipments from Asian exporters. Electronic signatures are accepted for digital submissions via Vietnam's VNACCS/VCIS customs clearance system, but confirm with your freight forwarder whether a wet signature copy is also needed for the specific port of entry.

Step 8: Attach supporting documents

The commercial invoice doesn't travel alone. Attach these documents to complete the customs package:

• Packing list (must match invoice quantities exactly)

• Bill of lading or airway bill

• Certificate of origin (if claiming preferential tariffs)

• Import permit or license (for restricted goods such as cosmetics, food supplements, or electronics)

• Phytosanitary or health certificate (for agricultural or food products)

How to verify the invoice is complete

Before submission, run a line-by-line check against the packing list. Every SKU, quantity, and unit price must match across both documents. Confirm the HS codes appear on every product line, the total invoice value equals the sum of all line items, and the Incoterms match the sales contract. A mismatch between the invoice and any accompanying document is the single fastest way to get a shipment held.

Common mistakes and how to fix them

• Missing HS codes: add the 8-digit Vietnamese tariff code for each product line before filing

• Declared value below market price: update the value to reflect the actual transaction amount; customs databases flag anomalies

• Currency not specified: always state USD or the agreed currency and include the conversion rate if it isn't USD

• No importer tax code: obtain the Vietnamese buyer's Ma So Thue before preparing the invoice; clearance cannot proceed without it

• Grouped product lines: split every distinct item into its own line with individual quantity, price, and HS code

• Invoice date after shipment date: reissue the invoice with the correct date before the goods arrive

Commercial invoice vs. proforma invoice

A proforma invoice is a preliminary quote sent before shipment to confirm the sale terms. It's not a customs document. A commercial invoice is the final, legally binding document presented to customs at the destination. Vietnam customs will not accept a proforma invoice as the basis for duty calculation. If a buyer requests a proforma for import license purposes, issue it separately and always follow up with a full commercial invoice once the shipment is confirmed.

| Document | Purpose | Accepted by Vietnam customs |

|---|---|---|

| Commercial invoice | Declares actual sale and value | Yes |

| Proforma invoice | Preliminary price quote | No |

| Consular invoice | Required by some countries | Not required for Vietnam |

FAQ

How many copies of the commercial invoice does Vietnam customs require?

Vietnam customs typically requires three copies: one original and two duplicates. For digital submissions through VNACCS/VCIS, the scanned original suffices, but keep physical copies available in case the port requests them during physical inspection.

Does the invoice need to be notarized or legalized for Vietnam?

Notarization is not a standard requirement for commercial invoices entering Vietnam. Some restricted goods categories, such as pharmaceuticals or certain machinery, may need additional certifications, but the invoice itself does not need apostille or consular legalization for routine imports.

What happens if the declared value on the invoice is too low?

Customs officers compare declared values against the General Department of Customs reference price list. If the declared value is suspiciously low, they can reassess the dutiable value unilaterally, charge duties on the higher assessed amount, and apply penalties ranging from fines to temporary import suspension for repeat violations.

Can the commercial invoice be in a currency other than USD?

Yes. Vietnam customs accepts invoices in major currencies including EUR, GBP, and JPY. The declared value gets converted to Vietnamese Dong using the exchange rate published weekly by the State Bank of Vietnam. Write the original currency and the applicable exchange rate on the invoice to avoid back-and-forth with the clearing agent.

Is a separate packing list always required, or can it be combined with the invoice?

A combined invoice and packing list is acceptable for small shipments with a single product line. For multi-line or multi-carton shipments, Vietnamese customs agents strongly prefer separate documents so inspectors can check physical cargo against the packing list without recalculating invoice totals. Keeping them separate reduces the chance of a documentation query.

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