Electronic Customs in Vietnam: A Case Study of Electronic Government in a Transitional Developing Economy

Abstract

As part of a public administration reform process, Vietnam has implemented a number of e-government initiatives over the past two decades, but most have failed at a relatively early stage. This naturally raises the question of how greater success can be achieved in future implementations. This study seeks to help address this question, by adopting a case study approach focussing primarily on the country’s customs sector. The study utilises a conceptual framework which combines elements of the Diffusion of Innovation (DOI) theory and the Technology Acceptance Model (TAM). Research methods employed include Analytical Review and Synthesis for collecting, interpreting, reconciling, summarising and synthesising information from diverse and possibly inconsistent sources; questionnaire surveys to obtain primary data regarding stakeholders’ perceptions and intentions; and factor analysis and statistical (mainly nonparametric) techniques to test for relationships between the collected data. E-customs was implemented on a trial basis by Vietnam General Department of Customs (VGDC) during the period 2005-2012. The trial helped to introduce unfamiliar concepts and practices to businesses and officials, and demonstrated that these could feasibly be implemented in Vietnam. In term of turnover value, the proportion of exports and imports being declared electronically (rather than through traditional customs) had reached 88.2% by the end of 2012. At a practical level, e-customs has brought about time and financial savings, as well as greater flexibility and convenience for businesses