
Entrustment
Import and export entrustment means handing the whole export or import job to a company with the legal standing to act as the named party: the sales contract, international payment, customs, specialised permits, quarantine and the C/O.
New companies, household businesses and companies whose commodity needs a special permit can all use it. We are the named party on the paperwork, and you get on with your cargo and your customers.
Scope of work
Drafting and reviewing the contract terms, the Incoterms delivery term, the payment method and each side’s obligations before signature.
Opening the letter of credit (L/C), telegraphic transfer (T/T) and bank collection, with the document set followed through to settlement.
Every export and import customs formality carried out under the company’s licensed customs broker status.
Permits for chemicals, pharmaceuticals, medical devices and other conditional commodities, together with quarantine and specialised inspection.
Preferential form certificates of origin (C/O) so your buyer at destination gets the reduced import duty under the agreement.
Carried on by Morning Logistics’ own ocean, air or road services, with nothing handed to a third party.
We take the shipment file, advise on the commodity policy, obtain the permits, file the import declaration, pay the duty and deliver to your warehouse.
Your contract terms, buying and selling prices and counterparty identities stay confidential and go to no third party without written consent.
Importing to resell or to produce, but with no legal entity and therefore no standing to be the declarant. Entrustment is the only lawful route to clearance.
No dedicated import export function yet, or no firm grip on the process. Entrustment lets the company sell abroad straight away and keep its resources on the product and the market.
Supplements, cosmetics, medical devices, chemicals and machinery with control boards all need permits and specialised inspection, where the process is involved and risk is easy to run into.
Language and legal barriers, international payment, or an unproven supplier. The entrusted party acts as the middle party that verifies, negotiates and makes sure delivery matches what was agreed.
We establish the commodity, the market, the likely HS code and the permits needed.
Scope of work, the entrustment fee and each side’s obligations agreed.
The international sales contract, invoice, packing list and the specialised file drawn up.
The L/C or T/T carried out on the terms agreed.
Customs declaration filed, the cargo loaded and followed through to destination.
Cargo delivered, the document set handed over and the costs settled.
Specifications
| Document | Relevant content |
|---|---|
| Commercial Law 2005, Articles 155 to 165 | Entrustment for the sale and purchase of goods, and the rights and obligations of each party |
| Law on Foreign Trade Management 2017, Article 50 | The right to conduct export and import business and to act on entrustment |
| Decree 69/2018/ND-CP | Guidance on the Law on Foreign Trade Management, and conditional import and export goods |
| Decree 08/2015/ND-CP, amended by 59/2018/ND-CP | Customs procedures, customs inspection and customs supervision |
| Circular 38/2015/TT-BTC and 39/2018/TT-BTC | Customs procedures, import and export duty, and tax administration |
| Circular 39/2014/TT-BTC | Invoicing for the sale of goods and the supply of services |
| Circular 200/2014/TT-BTC and 133/2016/TT-BTC | Corporate accounting rules, and accounting for entrusted goods |
| Official Letter 1332/TCT-NV2 of the General Department of Taxation | Guidance on invoicing for entrusted imports |
We work to the legislation in force at the time the contract is performed. Before signature, a coordinator rechecks the commodity policy to establish whether the shipment falls under specialised management.
| What it covers | The principal (your company) | Morning Logistics |
|---|---|---|
| Information and file | Provides complete cargo information and the original documents | Reviews and advises on anything missing |
| Legal work | Cooperates by providing paperwork on request | Files the customs declaration, obtains specialised permits, arranges quarantine and the C/O |
| Payment | Pays import duty, VAT, freight, storage charges and the service fee | Issues valid documents and invoices for each line |
| Transport | Confirms the time and place of collection and delivery | Arranges the equipment, tracks the cargo and delivers on schedule |
| Confidentiality | Not required | Keeps your contract terms, prices and counterparties confidential |
| Problem solving | Responds within the agreed time | Reports and proposes a course of action as soon as anything comes up |
The table above is the standard framework. The precise scope is written into the entrustment contract for each shipment or each period of cooperation.

The company sells abroad straight away, with no wait for a legal entity and no extra specialist staff to hire. The scope of work, the entrustment fee and each side’s obligations are written down before anything moves.
Get in touch for a review of your commodity policy and a free entrustment quote.
Leave a phone number and your coordinator comes back with a quote within 24 hours. To send documents or ask something more detailed, use the full form.