   
  
G/TFA/W/57  
 
30 July 2021  
(21-6009) Page: 1/14 
Committee on Trade Facilitation  Original: English  
 
REPORT ON THE TIME RELEASE STUDY OF EXPORTED, IMPORTED GOODS  
CONDUCTED BY VIET NAM CUSTOMS IN 2020  
COMMUNICATION FROM VIET NAM  
The following communication, dated 28 July 2021, is being circulated at the request of the delegation 
of Viet Nam.  
 
_______________  
 
 
PART A - GENERAL INFORMATION  
1  THE PURPOSE OF THE STUDY : 
To measure the working time at each step of customs operations; evaluate and control the 
implementation of customs procedures; measure and determine the time that exports a nd imports 
under the management of Customs throughout the clearance procedure;  
 
To give analysis on the output data in order to (i) evaluate the effectiveness of solutions that was 
applied recently to reduce the time of customs clearance and (ii) identify the causes of the delays 
and (iii) propose the solutions to reduce the time for customs clearance in the future.  
 
2  SUBJECT, SCOPE AND TIME FOR DATA COLLECTION:  
2.1  Subject of the Study:  
For imported goods: from the time goods are transported/delivered to the port/border gate to the 
time goods move out from Customs control areas.  
 
For export goods: from the time enterprises/traders register for customs declaration to the time 
customs administration decide to clear/release the goods.  
 
2.2  Scope of the Study:  
a) Locations for data collection: Data is collected from customs declarations registered at 11 Customs 
sub-Branches which have key ports/border gates, including:  
 
No. Route  Name of Sub -Customs branch  Code number of 
Sub-Customs 
Branch  Customs Branch  
1.  Sea Customs Subbranch  at Sài Gòn 
port Area 1  02CI Ho Chi Minh  
2.  Customs Subbranch  at Hai Phong 
port Area 2  03EE Hai Phong  
3.  Customs Subbranch  at Hai Phong 
port Area 1  03CE Hai Phong  
4.  Hai Phong  Processing and 
Investment Customs Subbranch  03PA Hai Phong  
5.  Customs Subbranch  at Dinh Vu 
port 03TG  Hai Phong  G/TFA/W/57  
 
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  No. Route  Name of Sub -Customs branch  Code number of 
Sub-Customs 
Branch  Customs Branch  
6.  Customs Subbranch  at Cai Mep 
Port 51CI Ba ria Vung Tau  
7.  Road Customs Subbranch  at Huu Nghi 
Border gate  15BB Lang Son  
8.  Customs Subbranch  at Lao Bao 
Border gate  32BB Quang Tri  
9.  Customs Subbranch  at Moc Bai 
Border gate  45B1, B2  Tay Ninh  
10.  Air Customs Subbranch  at Tan Son 
Nhat International Airport  01B1 Ho Chi Minh  
11.  Customs Subbranch  at Noi  Bai 
International Airport  02B1 Ha Noi  
 
b) Type of register for customs declarations: Electronic Customs Declarations;  
 
c) Types of export and import goods: All types of export and import goods are carried out procedures 
at the sub -customs branch (except for types: imported goods for border gate to border gate 
transportation, express  goods, domestically imported - exported g oods, processed goods in transit, 
imported and exported goods for non -commercial purposes);  
 
d) Cargo route: Sea route, air route, road route.  
 
2.3  Time for data collection time:  
In 06 consecutive working days from 19 October 2020 to 24 October 2020.  
2.4  Data collection method:  
Data is extracted from 02 customs systems including E -customs, KTTTT of Customs.  
3  KEY IMPORTANT CRITERIA OF THE STUDY:  
3.1  For imported goods  
(1) The time when the goods arrive at the destination port/border gate until the time when 
enterpris es officially register for the customs declaration (the duration depends on import -export 
enterprises themselves, loading and unloading enterprises, and specialized inspection agencies for 
issuing the license for some special goods) ; 
 
(2) The time when enterprises officially register for a customs declaration until the time customs 
authority issues a decision on customs clearance/release of goods (the duration is under the impact 
of customs authority to execute the customs procedures);  
 
(3) The time when  the customs authority issues the decision on customs clearance/release of goods 
until the time when the goods leave customs supervision areas (the duration is mainly affected by 
the import -export enterprises, the transport enterprises, the port/warehouse management 
companies) ; 
 
(4)=(1)+(2)+(3) The time when the imported goods arrive at the destination port/border gate until 
the time that the goods leave the Customs control area (which is the total amount of time to 
complete the whole import procedures, whi ch is impacted by all relevant stakeholders) ; 
 
(5) Specific time during the implementation of customs procedures:  
 
(5.1) Time of specific document inspection;  
 
(5.2) Time of physical inspection of goods;  
 
(5.3) Time to check the fulfilment  of tax payment obligations.  
  
  G/TFA/W/57  
 
- 3 - Illustration for the necessary outputs of the Study (type of time duration)  
 
Decision to 
Release the 
goods  
Goods is 
moved out 
of the 
Customs 
control 
areas  
Time 
duration  
(2) 
Time 
duration  
(3) 
Register for the 
Declaration  
Goods 
arrival  
 Time 
duration 
5.1 
Time 
duration  
(1) 
Time 
duration 
5.2 
Time 
duration 
5.3 
Time  
duration 
(4) G/TFA/W/57  
 
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  3.2  For exported goods  
(1) The time when enterprises officially register for a declaration until customs authority issues a 
decision on customs clearance/release of goods (the duration depends on the time that cus toms 
authority execute the customs procedures);  
 
(2) Specific time during the implementation of customs procedures:  
 
(2.1) Time to specific document inspection;  
 
(2.2) Time of physical inspection of goods;  
 
(2.3) Time to check the fulfilment of tax payment  obligations.  
  
  G/TFA/W/57  
 
- 5 - PART B – RESULTS, ANALYSIS AND EVALUATION  
1  CUSTOMS OPERATION TIME FOR EXPORT/IMPORT GOODS:  
1.1  Based on channelling results:  
Table 1: Time for customs authorities execute each step in the custom clearance operation based on channelling results:  
(Unit: hour: minutes: seconds)  
Criteria  Imported goods  Exported goods  
Green channel 
(with tax 
obligation)  Yellow 
Channel  Red Channel  Average Time  Green channel  
(with tax 
obligation)  Yellow 
Channel  Red 
Channel  Average 
Time  
Time of specific 
document 
inspection   0:15:39  0:15:59  0:15:42   0:10:09  0:08:25  0:09:58  
Time of physical 
inspection of 
goods  at the 
warehouse    0:42:00  0:42:00    0:27:34  0:27:34  
Time to check 
the fulfilment of 
tax payment 
obligations  0:00:26  0:01:02  0:01:06  0:01:00  0:00:34  0:00:52  0:00:34  0:00:49  
 
1.2  Based on the modality of transport:  
Table 2: Time for customs authorities execute each step in the custom clearance operation based on modality of tran sport:  
(Unit: hour: minutes: seconds)  
Criteria  Imported goods  Exported goods  
Sea Road  Air Average Time  Sea Road  Air Average Time  
Time of specific 
document 
inspection  0:16:12  0:20:27  0:12:20  0:15:42  0:11:19  0:06:41  0:05:26  0:09:58  
Time of physical 
inspection of 
goods at the 
warehouse  0:42:47  1:01:39  0:28:01  0:42:00  0:24:27  0:39:52  0:31:39  0:27:34  
Time to check 
the fulfilment of 
tax payment 
obligations  0:00:52  0:03:38  0:00:56  0:01:00  0:00:35  0:04:07   0:00:49  G/TFA/W/57  
 
- 6 - 
 
  Figure 1: Time of customs authority for import goods specified according to route  
 
Figure 2: Time of customs authority for export goods specified according to route  
 
 
2  MAIN PERIOD OF TIME:  
2.1  Import goods:  
a) Detailed results based on channel selection:  
Table 3: Average time periods for detailed imports based on channel selection  
(Unit: hour: minutes: seconds)  
Criteria  Green  Yellow  Red Average  
The quantity of declaration forms  2,706  12,755  2,300  17,761  
Rate of channel selection  15% 72% 13%  
(1) Time since the arrival of goods at 
the port/border gate until the official 
registration on declaration form of 
enterprise  37:31:40  57:20:01  68:38:01  55:46:28  
2) Time since the official registration of 
the declaration to the time of a decision 
on customs clearance/release of goods 
issued by the customs authority  6:58:56  42:48:07  77:43:03  41:51:58  
G/TFA/W/57  
 
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  Criteria  Green  Yellow  Red Average  
(3) Time since the decision on customs 
clearance/release of goods issued by 
the customs authority until the leaving 
of the goods out of the customs 
supervision area  31:21:31  32:45:17  16:44:16  30:31:04  
(4) Time from the arrival of the goods 
at the destination port/border gate until 
the leaving of the goods out of the 
customs supervision area  
(4=1+2+3)  75:52:07  132:53:25  163:05:20  128:09:30  
Figure  3: Average time period for import specified according to channel selection  
 
 
Figure 4: Rate of channel selection for import goods  
 
G/TFA/W/57  
 
- 8 - 
 
  Table 4: Detailed average time period for imports which are selected in green channel  
(Unit: hour: minutes: seconds)  
Criteria  Green without 
taxation  Green with taxation  Average green  
The quantity of 
declaration forms  1,701  1,005  2,706  
(1) Time since the arrival 
of goods at the 
port/border gate until the 
official registration on 
declaration form of 
enterprise  33:25:53  44:28:55  37:31:40  
2) Time since the 
official registration of 
the declaration to the 
time of a decision on 
customs 
clearance/release of 
goods issued by the 
customs authority  0:00:00  18:48:00  6:58:56  
(3) Time since the 
decision on customs 
clearance/release of 
goods issued by the 
customs authority until 
the leaving of the goods 
out of the customs 
supervision area  23:14:54  45:32:58  31:21:31  
(4) Time from the arrival 
of the goods at the 
destination port/border 
gate until the leaving of 
the goods out of the 
customs supervision area  
(4=1+2+3)  56:40:47  108:49:53  75:52:07  
 
b) Detailed results on each route:  
Table 5: Average time periods for imports according to 03 transportation routes  
(Unit: hour: minutes: seconds)  
Criteria  Seaway  Roadway  Airway  Average  
The quantity of 
declaration forms  13,557  845 3,359  17,761  
Rate 76% 5% 19%  
(1) Time since the 
arrival of goods at 
the port/border gate 
until the official 
registration on 
declaration form of 
enterprise  60:48:09  14:37:58  45:51:58  55:46:28  
2) Time since the 
official 
registration of the 
declaration to the 
time of a decision 
on customs 
clearance/release 
of goods issued 
by the customs 
authority  45:30:16  24:01:50  31:40:06  41:51:58  G/TFA/W/57  
 
- 9 - 
 
  Criteria  Seaway  Roadway  Airway  Average  
(3) Time since the 
decision on customs 
clearance/release of 
goods issued by the 
customs authority 
until the leaving of 
the goods out of the 
customs supervision 
area 36:12:48  11:10:42  13:16:59  30:31:04  
(4) Time from the 
arrival of the goods 
at the destination 
port/border gate 
until the leaving of 
the goods out of the 
customs supervision 
area (4=1+2+3)  142:31:13  49:50:30  90:49:03  128:09:30   
  G/TFA/W/57  
 
- 10 - Figure 5: Average time period for imports specified according to transportation route  
 
 
c) According to impacts of technical management during clearance:  
Table 6: Average time period for imports based on technical inspection declaration during clearance  
(Unit: hour: minutes: seconds)  
Criteria  Goods under technical inspection  Goods without technical inspection  
Seaway  Roadway  Airway  Average  Seaway  Roadway  Airway Average  
The quantity of 
declaration 
forms  4,727  378 1,785  6,890  8,830  467 1,574  10,871  
(1) Time since 
the arrival of 
goods at the 
port/border 
gate until the 
official 
registration on 
declaration form 
of enterprise  76:39:09  11:00:14  48:13:56  65:40:13  52:18:57  17:34:36  43:10:53  49:29:56  
 
  G/TFA/W/57  
 
- 11 - Criteria  Goods under technical inspection  Goods without technical inspection  
Seaway  Roadway  Airway  Average  Seaway  Roadway  Airway Average  
2) Time since 
the official 
registration of 
the 
declaration to 
the time of a 
decision on 
customs 
clearance/rele
ase of goods 
issued by the 
customs 
authority  54:15:04  29:49:18  35:28:17  48:02:44  40:49:19  19:20:34  27:21:18  37:56:58  
(3) Time since 
the decision on 
customs 
clearance/releas
e of goods 
issued by the 
customs 
authority until 
the leaving of 
the goods out of 
the customs 
supervision area  39:24:38  7:03:22  14:43:37  30:59:01  34:31:16  14:30:54  11:39:08  30:13:26  
(4) Time from 
the arrival of the 
goods at the 
destination 
port/border 
gate until the 
leaving of the 
goods out of the 
customs 
supervision area 
(4=1+2+3)  170:18:51  47:52:54  98:25:50  144:41:58  127:39:32  51:26:04  82:11:19  117:40:20  
 G/TFA/W/57  
 
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  Figure 6: Average time period  for import goods with/without technical inspection during 
clearance  
 
2.2  Export goods:  
a) Details in results of channel selection:  
Table 7: Average time period  for export goods according to results of channel selection  
(Unit: hour: minute: second)  
Criteria  Green  Yellow  Red Average  
The quantity of 
declaration forms  7417 3302 456 11175  
Channel selection 
rate 66.4%  29.5%  4.1%   
2) Time since the 
official 
registration of the 
declaration to the 
time of a decision 
on customs 
clearance/release 
of goods issued 
by the customs 
authority  0:00:11  11:27:27  31:19:11  4:39:56  
 
Figure 7: Release time for export goods according to channel selection  
 
 
G/TFA/W/57  
 
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  b) Details in route  
Table 8: Average time period for export goods according to transportation route  
(Unit: hour: minute: second)  
Criteria  Seaway  Road  Airway  
The quantity of 
declaration forms  9,316  595 1,264  
Rate 83.4%  5.3%  11.3%  
2) Time since the 
official registration 
of the declaration to 
the time of a 
decision on customs 
clearance/release 
of goods issued by 
the customs 
authority  4:39:08  3:28:42  5:19:19  
 
Figure 8: Release time for export goods according to transportation route  
 
3  SUMMARY AND ANALYSIS:  
3.1  Processing time duration according to selectivity results:  
As data in the Tables no.1, 3, 4 and 7, it is illustrated as follows:  
 
a) For imported goods:  
− Non-dutiable imported goods in green channel: Clearance time is 0 second which means the 
system shall automatically issue clearance decision after traders register official declaration; 
customs officials shall not affect importation process.  
− Dutiable imported goods in green channel: Total processing time by the customs 
administration is only 0.5 minutes which is done by the system to automatically check 
completion of traders'  duty payment before issuing clearance decision;  
− Imported goods in yellow channel: Total processing time by the customs administration is 
16.5 minutes which is accounted for 0.64% of total time duration since traders officially 
register declarations till t he customs administration issue clearance decisions for shipments;  
− Imported goods in red channel: Total processing time by the customs administration is 59  
minutes which is accounted for 1.3% of total time duration since traders officially register 
declara tions till the customs administration issue clearance decisions for shipments. The 
remaining time is for traders to prepare customs files and specialized inspection documents; 
to present the documents and the goods for inspection by the customs authority; and to 
accomplish duty payment before customs clearance. The remaining time is in charge of the 
following agencies: Traders (preparing and presenting documents for customs inspection; 
paying duty); Specialized inspection agencies (performing inspection act ivities, issuing 
G/TFA/W/57  
 
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  certificates/notifications of specialized inspection results for imported goods); Carriers and 
forwarders, warehouses/port/deport operators (performing procedures of loading and 
unloading goods at warehouses/ports/depots/border gates befor e physical inspection).  
 
b) For exported goods:  
− Non-dutiable exported goods in green channel: Time duration since officially submitting 
declaration till the customs administration makes decision of goods clearance/release 
(clearance time) is 0 second, the system shall immediately and automatically issue clearance 
decision after traders register official declaration; customs officials shall not affect exportation 
process.  
− Dutiable exported goods in green channel: Total processing time by the customs 
administ ration is only 0.5 minutes which is done by the system to automatically check 
completion of traders’ duty payment before issuing clearance decision;  
− Exported goods in yellow channel: Total processing time by the customs administration is 11 
minutes which i s only accounted for 1.6 % of total time duration since traders officially register 
declarations till the customs administration issue clearance decisions for shipments. The 
remaining time is traders' responsibility to prepare customs files for export and submit to the 
customs authority; and to accomplish duty payment before customs clearance;  
− Exported goods in red channel: Total processing time by the customs administration is 36.5 
minutes which is accounted for 1.9% of total time duration since traders of ficially register 
declarations till the customs administration issue clearance decisions for shipments. The 
remaining time is traders’ responsibility to prepare customs files; to present the documents 
and the goods for inspection done by the customs author ity; and to accomplish duty payment 
before customs clearance.  
 
3.2  Processing time duration according to types of routes:  
As data in the Tables no.2, 5 and 8, it is illustrated as follows:  
− For imported goods: The average clearance time for goods transported via sea route is longer 
than through the other 2 types of routes, while the average clearance time of the land route 
is the shortest. The reason is that the goods transported via sea rout es has large quantity, 
complicated types of goods and under control of management policies of specialized 
management agencies; while goods transported by road are mainly agricultural products with 
low rate of goods subject to specialized inspection;  
− For ex ported goods: The average time duration since submitting official declaration until the 
customs administration issues decisions of clearance/release of goods (The average clearance 
time) for goods transported via air -way is longer than through the remainin g 2 types of routes, 
while the average clearance time for goods transported by road is the shortest.  
 
3.3  Processing time duration according to duty and goods category management policies:  
− The data in Tables 1 and 4 shows that for dutiable imported goods in gr een channel: The 
average clearance time is up to nearly 19 hours, due to waiting time for traders to pay taxes 
and fees for the shipment before issuing clearance decision. Time duration to check the 
fulfilment of tax obligations by the customs authority is  short because the customs authority 
has applied automatic system of 24/7 electronic duty payment and checking. In addition, 
duration from the time when goods arrive at the ports/border gates to the time when traders 
officially register customs declaration s is also longer than that of goods not subject to duty 
payment, because it significantly depends on how proactive the traders are and how their 
financial capacity is;  
− Data in Table 6 shows that: The average clearance time for imported goods subject to 
specialized inspection procedures during clearance process is 10 hours longer than that of 
goods not subject to specialized inspection procedures. The total average time duration from 
the arrival of the goods to the ports/border gates till moving out of custo ms-controlled area 
is 27 hours longer than that of goods not subject to specialized inspection. This shows that 
the impact of specialized inspection activities by specialized management agencies clearly has 
impact on the time duration of clearance/release of goods.  
__________  