The import entrustment fee in the current market typically ranges from around 1% to 3% of the shipment value, or a fixed fee may be applied per shipment or customs declaration. However, this is only a service pricing range agreed upon by the parties and is not a legally mandatory rate.
More importantly, the import entrustment fee is only one part of the total import cost. Businesses also need to account for the purchase price, import duty, import VAT, international freight, port charges, warehousing costs, and specialized inspection expenses, if applicable. So, how is the import entrustment fee calculated, and what costs should be included in a quotation?
What Is an Import Entrustment Fee?
In essence, import entrustment is a form of service in which a business or individual (the entrusting party) hires another company (the entrusted party) to carry out the necessary procedures to bring goods from overseas into Vietnam.
Depending on the scope of services, the entrusted party may handle transactions and contracts with foreign suppliers, make international payments, arrange transportation, prepare customs declarations and complete customs procedures, process relevant licenses or documents, clear the goods through customs, and hand them over to the entrusting party.
Therefore, the import entrustment fee is the service remuneration paid by the entrusting party to the entrusted party for carrying out activities related to importing goods from overseas into Vietnam, based on the agreement between both parties.
How Much Is the Import Entrustment Fee in 2026?
There is currently no fixed import entrustment fee imposed uniformly by the Vietnamese government. The fee is negotiated between the parties based on the shipment value and the scope of services provided.
Typical market reference rates include:
| Pricing Method | Reference Fee | Suitable For |
| Percentage-based | Around 1%–3% of the shipment value | Medium-sized and high-value shipments |
| Fixed fee | Several million to tens of millions of VND per shipment | Small and straightforward shipments |
Some service providers may apply tiered pricing based on shipment value: the higher the shipment value, the lower the percentage may be. Conversely, low-value shipments that require extensive procedures may be subject to a minimum service fee instead of a percentage-based fee.
Businesses should also clarify what the 1% – 3% rate is calculated against: the FOB price, CIF value, Commercial Invoice value (commercial invoice), or the total entrusted transaction value. This is one reason why two quotations may both state a “2% fee” but result in different total payable amounts.
How to Calculate the Import Entrustment Fee
The import entrustment fee is generally calculated as a percentage of the shipment value or as a fixed fee agreed upon by both parties.
For example, suppose a business has a shipment worth VND 500 million, and both parties agree on an import entrustment fee of 1.5% of the applicable value.
Calculation:
Import entrustment fee = VND 500,000,000 × 1.5% = VND 7,500,000
In this example, VND 7.5 million is the import entrustment service fee and does not include import duty, import VAT, international freight, port charges, specialized inspection costs, or domestic transportation.
If the service fee is subject to VAT, VAT on the service fee should be reflected in accordance with the tax policy applicable when the invoice is issued.
Factors Affecting the Import Entrustment Fee
Each shipment may have a different import entrustment fee, depending on the value and type of goods as well as the procedures involved. Key factors include:
Shipment Value and Import Frequency
Shipment value is one of the factors used by the entrusted party to determine the service fee. For high-value shipments, businesses may be able to negotiate a more suitable rate.
Type of Goods
Ordinary goods generally involve simpler procedures than products that require import licenses, specific import conditions, or specialized inspections.
For these types of goods, businesses should review the applicable import regulations under Decree No. 292/2026/ND-CP, which took effect on September 5, 2026, replacing Decree No. 69/2018/ND-CP.
Documents and Supporting Records
If a shipment requires additional documents such as preferential C/O, quarantine certificates, quality inspection, a fumigation certificate, or other specialized documents, the service fee may be higher due to the additional procedures involved.
Additional Services
The fee also depends on the tasks the business asks the entrusted party to handle. Customs clearance alone will have a different fee from a package that also includes international payment, specialized inspection, transportation, and delivery to the warehouse.
What Costs Are Included in an Entrusted Import Shipment?
To avoid misunderstanding the import entrustment fee as the total import cost, businesses should separate each expense:
| Cost Item | Description |
| Purchase price | Commercial Invoice value paid to the overseas supplier |
| Import entrustment fee | Service remuneration paid to the entrusted party |
| Import duty | Depends on the HS code, origin, customs value, and applicable tariff schedule |
| Import VAT | Based on the product category and tax policies applicable when the customs declaration is registered |
| Freight & insurance | International transportation, surcharges, and insurance, if applicable |
| Port/warehouse charges | Handling, D/O, storage, demurrage/detention, scanning, customs inspection, etc. |
| Specialized inspection | Quarantine, quality inspection, conformity assessment, licenses, etc. |
| Domestic transportation | Transportation from the port/airport to the warehouse |
In simple terms:
Total import cost = Purchase price + Freight/insurance + Taxes + Import entrustment fee + Port/warehouse charges + Specialized costs + Domestic transportation.
Note: Not all of the above costs will arise for every shipment.
Tax and Invoicing Regulations for Import Entrustment
Import Duty Is Based on the Goods, Not the Import Entrustment Fee
Under Consolidated Document No. 96/VBHN-VPQH dated March 31, 2026, regarding the Law on Export and Import Duties, the amount of tax payable depends on factors such as the HS code, origin, customs value, and the corresponding tariff schedule.
Therefore, the 1%–3% import entrustment fee cannot be used to determine the amount of import duty payable.
Invoices and Supporting Documents Should Be Clearly Separated
From July 1, 2026, Decree No. 254/2026/ND-CP provides the new regulations on electronic invoices and supporting documents.
In entrusted import activities, businesses should clearly agree on how documents are issued when the entrusted party delivers the goods to the entrusting party, as well as the documentation related to the import entrustment service fee.
In principle, the service fee is a separate expense and should be reflected on the service invoice in accordance with applicable regulations. Both parties should retain complete settlement records, including the import entrustment agreement, foreign trade contract, Commercial Invoice, Packing List, bill of lading, customs declaration, and tax payment documents.
VAT Deduction Considerations
Under Decree No. 181/2025/ND-CP, effective from July 1, 2025, purchased goods and services valued at VND 5 million or more, including VAT, generally require non-cash payment documentation to qualify for input VAT deduction, except in specific cases.
For entrusted imports, businesses should agree on the payment flow from the outset and retain complete tax payment and payment records to avoid issues during tax declaration.
Import Entrustment Services with Trường Thành Logistics
For businesses without a dedicated import team or those looking to reduce the administrative workload, Trường Thành Logistics provides professional import entrustment services, tailored to different types of goods and specific business requirements.
Businesses only need to provide information about the products, shipment value, origin, transportation method, and port of entry. Trường Thành will advise on the required procedures, estimate the relevant costs, and provide a transparent quotation by cost category.
Frequently Asked Questions About Import Entrustment Fees
Is the Import Entrustment Fee Fixed by the Government?
No. This is a commercial fee negotiated between the parties. The law does not prescribe a specific minimum or maximum rate.
Does the Import Entrustment Fee Include Import Duty?
Normally, no. Import duty and import VAT are calculated separately according to the regulations applicable to the goods.
Who Pays the Import Duty Under an Import Entrustment Arrangement?
The entrusting party, as the actual owner of the goods, ultimately bears the financial cost and tax obligations related to import duty.
Is the Import Entrustment Fee Calculated Based on FOB or CIF?
There is no mandatory formula. The basis for calculating the fee must be agreed upon by both parties and clearly stated in the quotation or contract.
The import entrustment fee in 2026 generally ranges from around 1% to 3% of the shipment value, but this is only a market reference and is not a legally mandatory rate.
Businesses should compare the total import cost and carefully check which expenses are included, excluded, or potentially incurred before signing an agreement.
If your business needs support with import procedures and import cost control, Trường Thành Logistics can advise on an appropriate import entrustment solution based on the specific products and shipment requirements. Contact Trường Thành Logistics using the information below:
Trường Thành Logistics – Professional and Dedicated
Hotline: 0915 36 38 39
Head Office: 5th Floor, Tower A, Song Da Building, Pham Hung Street, Tu Liem Ward, Hanoi, Vietnam.
Email: sale@truongthanhjsc.com / info@truongthanhlogistics.com
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