The primary enforcement agency with respect to cross border trade in Vietnam is the General Department of Customs (GDC).
As a member of the World Trade Organization (WTO), the country uses the valuation methods identical to those under the WTO Valuation Agreement. Vietnam is also a member of the World Customs Organization (WCO) and uses the Harmonized System for the tariff classification of its imports and exports.
Non-tariff barriers such as import restrictions, import licensing requirements, labeling, and other administrative requirements also apply.