1. Modernize the customs clearance system. The current customs clearance process is a hybrid of two methods: electronic (completing documentation and apply- ing for a Vietnam Customs entry number via the Vietnam Customs portal) and manual (physical documents hand-delivered to Vietnam Customs officials for signature). It is subject to unpredictable interpretation of regulations by Vietnam Customs officials, resulting in (1) extended delays in clearing cus- toms, especially for imports and (2) the incidence of facilitation payments to prevent more lengthy delays. Currently, only one multinational BCO in Vietnam enjoys the “gold standard” of having a completely paperless operation with Vietnam Customs, granted to it as a means to attract significant foreign direct investment to Southern Vietnam