Raw Material Import Procedures for Manufacturers

For manufacturers, imported raw materials are a vital part of the supply chain, especially in sectors such as electronics, mechanical engineering, textiles, footwear, plastics, food, furniture, and supporting industries.

However, to bring raw materials from abroad into Vietnam for production, businesses must correctly follow the regulations on customs, tax, product policy, and post-import material management.

Raw material import procedures for manufacturers do not stop at opening a customs declaration. Businesses need to determine the import type, HS code, and management policy for the goods, prepare documents, complete the declaration, and fulfill the related obligations.

In particular, when a business imports materials to produce goods for export, it must also pay attention to managing materials, norms, usage volume, and finalization reporting under the regulations applicable to the corresponding type.

What Is Raw Material Import for Manufacturers?

Raw material import for production is when a domestic business buys raw materials, supplies, semi-finished products, or other necessary goods from abroad to serve production, processing, or the creation of products. Imported raw materials can be used to:

• Produce goods consumed in Vietnam.
• Produce goods for export.
• Process goods for foreign traders.
• Produce components and semi-finished products.
• Serve other production stages.
• Supply raw materials to the business's production chain.

Determining the intended use of the materials from the outset is very important, as it can affect the customs type, tax policy, dossier, and post-import material management method.

For materials and supplies imported to produce goods for export, the system of regulations on customs procedures and management of the export production type has its own requirements. Businesses need to clearly distinguish this from ordinary commercial import or processing activities.

Key Steps in Raw Material Import Procedures

Depending on the type and characteristics of the goods, the process may differ in some respects. However, businesses can picture the basic process through the following steps:

Step 1: Determine the Import Policy for the Materials

Before signing a contract or bringing goods into Vietnam, businesses should determine whether the materials to be imported fall under: normally imported goods, goods requiring a license, goods subject to specialized inspection, goods with import conditions, goods that must meet technical regulations or standards, and more.

If the product policy check is skipped, businesses may face a situation where goods have arrived at the port but cannot complete procedures due to a missing license, documents, or a specialized inspection requirement.

Step 2: Determine the HS Code of the Materials

The HS code is one of the most important pieces of information in an import dossier. Determining the HS code must be based on the actual characteristics of the goods, such as: product name, composition, structure, function, nature, specifications, technical specifications, and the manufacturer's technical documents.

The HS code can relate to import duty rates, management policy, and other requirements for the goods. So businesses should not rely solely on the commercial name of the materials to determine the HS code.

Step 3: Prepare the Raw Material Import Dossier

Depending on each shipment and import type, the dossier may include related documents such as: goods sales contract, Commercial Invoice, Packing List, bill of lading, origin documents if any and if eligibility conditions are met, product technical documents when necessary, and an import license if the item is subject to licensing.

Businesses must ensure the information on the documents is consistent with the actual goods, especially regarding product name, quantity, weight, specifications, origin, and related information.

Step 4: Declare the Customs Declaration

Once the dossier is prepared and all shipment information is available, the business makes an electronic customs declaration by type. The information on the declaration must be checked carefully: type code, HS code, product name, quantity, unit of measure, value, origin, duty rate, contract and invoice information, and any specialized management information.

For export-production businesses or export-processing enterprises, correctly determining the type and material management method is especially important.

The regulations and guidance on customs procedures for processing, export production, and export-processing enterprises have been updated, with Circular 121/2025/TT-BTC effective from 01/02/2026. So businesses need to check the regulations in force at the time of each shipment rather than mechanically applying the old process.

Step 5: Fulfill Tax Obligations

Depending on the type and applicable policy, businesses may incur taxes related to imported goods. Determining tax obligations must be based on: HS code, dutiable value, origin of goods, preferential or special preferential duty rates if eligible, import type, and the tax policy for each specific case.

In particular, businesses need to distinguish importing materials to produce goods for domestic consumption from importing materials to produce goods for export or materials serving processing activities.

The tax policy for each type can differ, so businesses should not assume every imported material follows the same tax mechanism.

Step 6: Customs Inspection and Clearance

After registering the declaration, the shipment is processed according to the channeling result and related management requirements. Depending on the case, businesses may carry out:

• Document inspection.
• Physical inspection of the goods.
• Supplementing or explaining information.
• Specialized inspection if applicable.
• Fulfilling tax obligations as required.

Once all requirements are met, businesses carry out the necessary steps to remove the materials from the supervision area and transport them to the warehouse.

What Does a Raw Material Import Dossier Include?

One issue businesses often care about is what to prepare in a raw material import dossier. Basically, businesses should prepare and check the following document groups:

• Foreign Trade Contract: The contract sets out the transaction details between seller and buyer, including goods information, quantity, price, and commercial terms.
• Commercial Invoice: The invoice shows the transaction value and is an important basis for declaring the value of imported goods.
• Packing List: The packing list provides information on the number of packages, weight, packing specifications, and how the goods are allocated.
• Bill of Lading or Transport Document: This document evidences the transport of goods from the exporting country to Vietnam.
• Origin Documents: Where the conditions for preferential tariff treatment under an agreement or applicable regulation are met, businesses may need origin documents.
• Specialized Documents: If the materials are subject to specialized management, businesses need to fulfill the corresponding requirements before or during the procedure.

How Is Importing Materials for Export Production Different?

When importing materials to produce goods for export, businesses care not only about clearing the material shipment but also about managing the use of materials during production. Points businesses need to note may include:

• Managing imported materials.
• Tracking the volume of materials put into production.
• Building and managing appropriate norms.
• Tracking exported products.
• Managing remaining material stock.
• Tracking scrap and defective products in cases within the scope of management.
• Preparing finalization reports under the applicable regulations.

The Customs Department has issued updated guidance in 2026 relating to processing, export production, and export-processing enterprises. This shows that businesses need to pay particular attention to updating regulations rather than relying on the process applied in previous years.

How Is Raw Material Import Different for Export-Processing Enterprises?

Export-processing enterprises have their own customs and tax management mechanism compared with domestic businesses. Goods imported by export-processing enterprises from abroad to serve production are handled under separate customs procedure regulations.

Transactions between an export-processing enterprise and the domestic area, or between export-processing enterprises, also need to be correctly identified by the nature of the transaction and the type. So when carrying out raw material import procedures for an export-processing enterprise, businesses should accurately check:

• The status of the enterprise.
• The intended use of the goods.
• The source of the goods.
• The transaction party.
• The declaration type.
• The tax policy.
• The regulations on managing goods in the export-processing zone.

This is a group of procedures with many special features that need to be checked case by case.

Common Mistakes When Importing Raw Materials

In practice, some mistakes can prolong the clearance process or create additional costs.

• Incorrect HS Code: The business determines the HS code based on the commercial name without checking the actual composition, structure, or function.
• Incomplete Description of Goods: The product name on the declaration does not show enough of the necessary characteristics to accurately identify the nature of the goods.
• Inconsistent Documents: The information on the invoice, packing list, bill of lading, and declaration differs in quantity, weight, product name, or specifications.
• Not Checking Product Policy: The business focuses only on price and shipping schedule without first checking whether the goods are subject to specialized management.
• Poor Post-Import Material Management: For export-production businesses or those under a type requiring material management, failing to track import-export-inventory and material usage creates difficulties in later management.

What to Note When Carrying Out Raw Material Import Procedures?

To reduce risk, businesses should carry out checks right from before signing the import contract.

• First, accurately determine the purpose of import.
• Second, check product policy and specialized management requirements.
• Third, determine the HS code based on actual characteristics and technical records.
• Fourth, check origin and the possibility of applying tariff preferences, if any.
• Fifth, prepare a complete dossier before the goods arrive.
• Sixth, check the consistency between commercial documents and the goods.
• Seventh, for materials serving export production, build a material management process from the outset.
• Eighth, regularly update customs and tax regulations. This is especially important in 2026 as many regulations and guidance on customs procedures have been updated.

Customs Service for Raw Material Import for Manufacturers

For businesses importing raw materials, handling the entire process themselves can consume time and resources, especially when dealing with many product codes or import types. A raw material import customs service can support businesses with tasks such as:

• Advising on the import process.
• Checking cargo information.
• Advising on the HS code based on the goods records.
• Checking product policy.
• Checking the document set.
• Declaring the customs declaration.
• Helping handle issues arising during clearance.
• Coordinating the delivery of goods.
• Advising on matters related to export production within the scope of the service.

Using a professional service gives businesses additional resources to handle shipments while limiting avoidable errors in preparing dossiers and declarations.

Conclusion

In 2026, regulations and guidance on customs procedures continue to be updated. Businesses should check the regulations in force at the time of the shipment and assess specifically by each item and import type rather than applying one common process to every case.

If your business needs to import raw materials for production, requires advice on customs procedures, dossier checking, declaration, or support handling the shipment. Contact Embassy Freight via Hotline: 0936911656 for the earliest possible advice and quote!

Need a shipping quote?

Embassy Freight provides end-to-end ocean freight, air freight, and customs clearance. Get a free quote or explore our services.