Joint Circular No. 01/2008/TTLT/BCT-BTC-BGTVT-BNN-BYT-NHNN guiding the implementation of Decision No. 254/2006/QĐ-TTg dated November 7, 2006 of the Prime Minister on the management of border trade activities with neighboring countries sharing borders.

JOINT CIRCULAR

Guidelines for implementing Decision No. 254/2006/QD-TTg dated November 7, 2006, of the Government on managing border trade activities with neighboring countries

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Pursuant to Decision No. 254/2006/QD-TTg dated November 7, 2006, of the Government on managing border trade activities with neighboring countries;

The Ministry of Industry and Trade, the Ministry of Finance, the Ministry of Transport, the Ministry of Agriculture and Rural Development, the Ministry of Health, and the State Bank of Vietnam jointly issue guidelines for implementing Decision No. 254/2006/QD-TTg dated November 7, 2006, of the Government on managing border trade activities with neighboring countries as follows:

I. GENERAL PROVISIONS

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

1.1. The terms in this Circular shall be understood as follows:

a) "Non-international practice method" means that the buyer and seller do not agree on any provision regarding the application of international practices in the contract. International practices in international trade are understood as customs, repeated practices in international trade and recognized by relevant international organizations, such as the General Rules for the Interpretation of Trade Terms (INCOTERMS).

b) "Goods produced by residents of neighboring countries" refers to goods of origin from neighboring countries land-bordering with Vietnam.

c) "Border adjacent area with neighboring countries" refers to the border area comprising communes, wards, towns where part of the administrative boundary coincides with the national border on land.

d) "Border region" includes provinces where part of the administrative boundary coincides with the national border on land.

đ) "Other points of entry within the border economic zone established by permission of the Government of Vietnam" refers to border points listed in the Prime Minister's Decision on the issuance of the Regulation on the operation of the border economic zone or authorized agencies allowing the clearance of goods.

1.2. Border trade activities stipulated in this Circular include:

a) Purchase and exchange activities of border residents' goods are those activities exclusively for border residents in accordance with the provisions of Article 2, Clause 2, Article 5 and Article 6 of Decision No. 254/2006/QD-TTg dated November 7, 2006, of the Government on managing border trade activities with neighboring countries.

b) Trading at border markets, gate markets, and markets within border economic zones.

c) Purchase and exchange activities of goods across borders conducted by subjects specified in Clause 1, Section II and Clause 1, Section III of this Circular according to non-international practice methods.

2. Border trade goods

Goods purchased, exchanged, exported, and imported under the form of border trade shall be carried out in accordance with the provisions of Decree No. 12/2006/NĐ-CP dated January 23, 2006, of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries.

3. Quality of border trade goods

a) Regarding border health quarantine:

- All goods traded and transported across the border must declare to the Border Health Quarantine Authority (The actual inspection and health quarantine handling will only be implemented for goods carrying vectors, infectious pathogens, and factors posing risks to public health as notified and designated by the Ministry of Health).

- The National Center for Hygiene and Environment under the Ministry of Health is responsible for implementing border health quarantine activities nationwide in accordance with current laws on health quarantine. The organization system of the Vietnamese border health quarantine authority operates according to the Prime Minister's regulations.

- Procedures for actual inspections and health quarantine handling follow the current border health quarantine procedures of the Socialist Republic of Vietnam.

- When an infectious disease outbreak occurs in the border area of neighboring countries as reported by the Ministry of Health, the Provincial Department of Health directs the health quarantine authority to implement health quarantine activities in the crossing area to inspect, monitor, and promptly take health measures to ensure that the disease does not spread.

b) Animal quarantine, plant quarantine, aquatic animal quarantine:

- Only goods listed in the catalog of export and import goods subject to animal quarantine, plant quarantine, and aquatic animal quarantine announced by the Minister of Agriculture and Rural Development need to go through quarantine procedures.

- The catalog of goods subject to animal and plant quarantine for export and import is announced by the Minister of Agriculture and Rural Development during each period.

c) Regarding food safety control:

Food products exported and imported across the border must comply with the Sanitation and Safety Law.

d) Regarding quality control:

Goods of the following entities do not require state quality inspection:

Goods purchased and exchanged by border residents; goods brought into border markets, gate markets, and markets within border economic zones. Except for health quarantine, when there is an epidemic and goods that may transmit diseases as notified by authorized agencies.

đ) Regarding forest rangers' work: Implemented in accordance with Decree No. 82/2006/NĐ-CP dated August 10, 2006, of the Government on managing export, import, re-export, import from sea, transit, breeding, growing, and artificial planting of endangered wild animals and plants; Decree No. 32/2006/NĐ-CP dated March 30, 2006, of the Government on managing wild plants and endangered, precious, rare animals; and Decision No. 54/2006/QĐ-BNN dated July 5, 2006, of the Ministry of Agriculture and Rural Development on announcing the list of wild animals and plants specified in the Appendices of the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

e) For medicines: Implemented in accordance with the Drug Law No. 34/2005/QH11 dated June 14, 2005, and guiding documents for implementing this Law.

f) For cosmetics: implement Decision No. 35/2006/QĐ-BYT dated November 10, 2006, issued by the Minister of Health on the promulgation of the Regulations on cosmetic management.

4. Payment for goods

a) Payment in border trade transactions between residents, payment in trade at border markets, border gate markets, and markets within border economic zones shall be made in Vietnamese Dong (VND) or the currency of neighboring countries. In cases where foreign currencies freely convertible are used for payment, such payments may only be made to entities that collect foreign currencies in accordance with the regulations of the State Bank of Vietnam.

Export and import payments through the border using methods not following international practices shall be made in freely convertible foreign currencies, Vietnamese Dong, or the currency of neighboring countries.

b) The method of payment in cash or non-cash shall be agreed upon by the parties involved in the transaction in compliance with the foreign exchange management regulations of Vietnam and neighboring countries.

c) Carrying Vietnamese Dong and cash from neighboring countries across border gates for payment purposes as stipulated in point a, Clause 4 above must comply with the current regulations of the State Bank of Vietnam regarding carrying foreign currency cash and Vietnamese Dong when entering and exiting the country.

d) Parties engaged in border trade transactions may choose payment methods in accordance with the current regulations of the State Bank of Vietnam.

5. Tax and fee policies

a) For goods traded across the border: Taxes and fees (if applicable) must be paid according to the provisions of the law.

b) The quota for duty-free imports not exceeding 2,000,000 VND/person/day shall be applied to individuals meeting the following criteria:

- Being a resident of the border area of Vietnam or a resident of the three neighboring countries (China, Laos, Cambodia) crossing the border and presenting a border identity card or border pass issued by the competent authority of both countries.

- Goods produced in neighboring countries. Goods produced in third countries do not qualify for this duty-free quota.

c) The tax policy for goods purchased by border residents in special economic zones shall be implemented according to the regulations of those zones.

d) If the value of a single product exceeds the quota, taxes on the excess value (including whole animals, whole items, whole sets) must be paid.

đ) Goods listed under tariff quotas produced in neighboring countries, if exchanged or sold by border residents, shall also be eligible for the aforementioned duty-free quota.

e) Other related tax policies shall be implemented according to the current regulations of the Ministry of Finance.

II. Trade and Exchange of Goods by Border Residents

1. Subjects Engaged in Trade and Exchange of Goods Across the Border

Citizens residing permanently in border areas of Vietnam and China, Laos, and Cambodia may engage in trade and exchange of goods in accordance with the regulations on cross-border trade goods stipulated in Clause 2, Section I of this Circular and enjoy the duty-free quota specified in Point b, Clause 5, Section I above.

2. Border Gates and Locations for Trade and Exchange of Goods Across the Border

Implement Decision No. 254/2006/QĐ-TTg dated November 7, 2006, issued by the Prime Minister on the management of border trade activities with neighboring countries.

3. Customs Procedures for Goods Traded and Exchanged by Border Residents: Implement the provisions of the Customs Law.

a) Customs Documents:

- The consignor presents a border identity card or border pass issued by the competent authority of neighboring countries to enjoy the duty-free quota.

- Goods traded and exchanged by border residents within the quota specified in Point b, Clause 5, Section I of this Circular do not require declaration on the customs declaration form; however, goods exceeding the quota must be declared on the non-trade customs declaration form for the excess amount.

- For goods traded and exchanged by border residents exceeding the quota specified, the Customs Authority will directly levy taxes on the non-trade export/import customs declaration form for the excess amount.

- Goods traded and exchanged by border residents do not need to submit a Certificate of Origin (C/O). The determination of origin for these goods is based on the actual inspection by customs officers.

b) Actual Inspection of Goods:

- Inspection is only conducted if there is a possibility of exceeding the duty-free quota or smuggling detected through supervision. The basis for determining the value of goods is the market price in the border region at that time.

- For shipments requiring a non-trade export/import declaration, the actual inspection of goods must be carried out in accordance with current laws.

c) Where there is no Customs presence, the Border Guard shall implement the provisions of Clause 3 above.

III. Export and Import of Goods Across the Border

1. Vietnamese Subjects Engaged in Export and Import of Goods Across the Border

a) Vietnamese traders.

b) Business households established and registered in border provinces in accordance with Decree No. 88/2006/NĐ-CP dated August 29, 2006, of the Government on business registration.

2. Border Gates for Export and Import of Goods

a) International border gates open for people, means of transport, and goods of Vietnam, neighboring countries, and third countries to enter and exit the national border.

b) Main border gates open for people, means of transport, and goods of Vietnam and neighboring countries to enter and exit the national border.

c) Border gates and other points of entry within border economic zones established with permission from the Government of Vietnam.

d) Auxiliary border gates open for people, means of transport, and goods of Vietnam and neighboring countries in border areas and border regions to cross the national border.

d) In the case where goods under commercial and non-commercial contracts of a third country or a neighboring country wish to export or import through a secondary border gate or a customs clearance point outside the border economic zone, the consignor or their representative must submit a written request to the Chairman of the People's Committee of the border province for a decision permitting such clearance if it meets the following criteria:

- There must be specialized functional forces of Customs, Border Guard, and Quarantine.

- This decision shall only apply to each consignment and each contract and shall have a specified term.

- The decision shall be sent to the Ministry of Industry and Trade, the Ministry of Finance, and relevant ministries and sectors.

3. Customs procedures for goods exported and imported across the border: Shall be implemented in accordance with the provisions of the Customs Law.

a) For imported goods:

- Customs declaration form: Use the import goods declaration form according to the Customs Declaration Form prescribed by the Ministry of Finance.

- Other documents regarding the customs file and customs procedure for exported and imported goods under purchase and sale contracts as prescribed by the Ministry of Finance, except for the bill of lading and commercial contract.

- Must have a Health Quarantine Certificate issued by the health quarantine authority (for goods subject to health quarantine); and a State Quality Inspection Registration Certificate for goods required to undergo quality inspection.

- Imported goods crossing the border may enjoy preferential import duties if they meet the conditions stipulated in the bilateral agreement between the Government of Vietnam and the Government of the neighboring country; the customs declaration and submission of the Certificate of Origin (C/O) for goods enjoying preferential import duties shall be carried out in accordance with Circular No. 59/2007/TT-BTC dated June 14, 2007, guiding the implementation of export and import taxes issued by the Ministry of Finance, and Circular No. 45/2007/TT-BTC dated May 7, 2007, guiding the implementation of special preferential import tax rates. In cases where the special preferential rate applies, the importer must present the Certificate of Origin (C/O) (except in cases where the total value of the consignment (FOB) does not exceed 200 USD).

- Physical inspection of goods shall be conducted in accordance with current customs laws.

b) For exported goods:

- Customs declaration form:

+ In the case of goods exported under a purchase and sale contract: Use the Customs Declaration Form prescribed by the Ministry of Finance.

+ In the case of goods exported without a purchase and sale contract: Use the Border Export Goods Declaration Form prescribed by the Ministry of Finance.

- Other documents regarding the customs file and customs procedure for exported and imported goods under purchase and sale contracts shall be carried out in accordance with current customs laws.

- Must have a Health Quarantine Certificate issued by the health quarantine authority for goods that require health quarantine according to the importing country's requirements or the consignor's requirements.

- Goods exported across the border may enjoy preferential export duties according to the bilateral agreement between the Government of Vietnam and the Government of the neighboring country.

IV. PURCHASE AND SALE OF GOODS AT BORDER MARKETS, CUSTOMS GATE MARKETS, AND MARKETS IN BORDER ECONOMIC ZONES

1. Border markets, customs gate markets, and markets in border economic zones

a) A border market is a market established within the land border area of Vietnam but not included in the markets mentioned in points b and c below.

b) A customs gate market is a market established within the land border area of Vietnam attached to customs gates for exporting and importing goods but not within a border economic zone.

c) A market in a border economic zone is a market established within a border economic zone pursuant to Decision No. 53/2001/QĐ-TTg dated April 19, 2001, of the Prime Minister on policies for border economic zones.

2. Business subjects at border markets, customs gate markets, and markets in border economic zones

a) Vietnamese enterprises and business households with a business registration certificate issued by competent state authorities are permitted to organize business activities at border markets, customs gate markets, and markets in border economic zones.

b) Enterprises and business households from neighboring countries must comply with the regulations set forth in Decree No. 34/2000/NĐ-CP dated August 18, 2000, of the Government on the Regulations of the Land Border of the Socialist Republic of Vietnam and related regulations concerning travel, residence, and business activities in border areas:

- Are permitted to conduct business at customs gate markets and border markets when granted a business license by the provincial trade management department.

- Are permitted to organize and conduct business at markets in border economic zones when granted a business license by the border economic zone management board.

c) Citizens of neighboring countries who are permitted to conduct business at border markets, customs gate markets, and markets in border economic zones and hold valid business licenses at these markets, if they need temporary residence in Vietnam, will be considered for issuance of a temporary residence certificate or a temporary residence card by the competent Vietnamese authority in accordance with the guidelines of the Ministry of Public Security.

3. Management of border markets, customs gate markets, and markets in border economic zones

a) The decision to establish (or dissolve) and define the functions, tasks, and powers of the market management agency (or various types of market business organizations) for border markets and customs gate markets shall be implemented according to the分级授权规定在第02/2003/NĐ-CP号2003年1月14日政府关于发展和管理市场的法令以及相关部委关于市场管理委员会（或各种类型市场商业组织）职能、任务、权力和组织的决定和通知的规定。

b) Markets in border economic zones shall be established (or dissolved) and the functions, tasks, and powers of the market management agency (or various types of market business organizations) defined by the Head of the Border Economic Zone Management Board in accordance with the provisions of Decree No. 02/2003/NĐ-CP dated January 14, 2003, of the Government on the development and management of markets, and the circulars and decisions of relevant ministries and sectors regarding the functions, tasks, powers, and organization of the market management board (or various types of market business organizations).

c) Other contents related to border markets, customs clearance markets, and markets within economic zones at border gates not mentioned in this Circular shall be implemented in accordance with the provisions of Government Decree No. 02/2003/NĐ-CP dated January 14, 2003 on the development and management of markets, and the Circulars and Decisions of relevant ministries and sectors regarding the functions, tasks, powers, and organizational structure of market management boards (or other types of market business organizations).

d) Provisions concerning border markets, customs clearance markets, and markets within economic zones at border gates set forth in this Circular, if they differ from bilateral agreements between the Government of the Socialist Republic of Vietnam and the Government of neighboring countries, shall be implemented according to such bilateral agreements that have been signed between the two Governments.

4. Customs procedures for goods bought and sold, exchanged at border markets, customs clearance markets, and markets within economic zones at border gates.

Customs procedures for imported goods brought into border markets, customs clearance markets, and markets within economic zones at border gates shall be carried out in accordance with the customs procedures for goods imported through the border as stipulated in Clause 3, Section III of this Circular.

V. ENTRY AND EXIT OF PERSONS AND MEANS RELATED TO THE EXPORT AND IMPORT OF GOODS THROUGH THE BORDER

1. Persons and means of Vietnam

a) The consignor, person in charge of the transport vehicle carrying goods, and service personnel on the vehicle, ship, or boat must possess one of the following valid documents: passport, border identity card, border pass, (crew list or crew book for ships or boats), or other border crossing documents as prescribed by law. In addition to these documents, the person in charge of the transport vehicle must also hold a driving license appropriate to the type of vehicle being operated.

b) The owner of the transport vehicle and the person in charge of the transport vehicle carrying goods must present or submit the required documents when entering designated locations in the border area.

c) The person in charge of the transport vehicle entering and exiting border markets, customs clearance markets, and markets within economic zones at border gates shall be subject to inspection and control by specialized state management agencies at the border gate; if entering deeper inland areas, they must complete entry and exit formalities.

d) Health quarantine upon entry and exit: persons and means of transport entering and exiting must undergo health quarantine at the border as prescribed by the current regulations of the Ministry of Health on health quarantine at the border.

đ) For Vietnamese motor vehicles passing through the border to deliver export goods, receive import goods immediately at the border area, then return to Vietnam on the same day, and foreign motor vehicles entering the Vietnamese border area to deliver import goods or receive export goods and then return to their country on the same day, there is no requirement to declare and submit the aforementioned documents.

e) Customs procedures for transport vehicles for export, import, and transit through land border gates:

- For motor vehicles transporting goods for departure, arrival, or transit: shall be carried out in accordance with the regulations of the Ministry of Finance.

- For transport vehicles temporarily imported for re-export, temporarily exported for re-import with a time limit: shall be carried out in accordance with the guidance of the Ministry of Finance.

f) Transport vehicles carrying goods and the subjects specified in point a of this clause who wish to enter cargo transfer points defined in the Transport Agreement between the Government of Vietnam and neighboring countries or other points outside the border area and economic zones at border gates to deliver or receive goods must comply with the provisions of the Agreement, Protocol, and other agreed documents signed between the Socialist Republic of Vietnam and neighboring countries regarding entry and exit and transportation of goods.

2. Persons and means of neighboring foreign countries

a) Permitting transport vehicles of neighboring foreign countries to pass through the border gates specified in points a, b, c, d, đ of Clause 2, Section III of this Circular to enter designated locations for delivering and receiving goods in the border area as prescribed by competent Vietnamese authorities.

b) Only allowing transport vehicles carrying animals and animal products that require quarantine to pass through border gates after undergoing disinfection and sterilization as prescribed.

Citizens of neighboring foreign countries who are consignors or authorized by the consignor, the person in charge of the transport vehicle, and service personnel on the transport vehicle of neighboring countries may travel through the border gates specified in points a, b, c, d, đ of Clause 2, Section II of this Circular to deliver and receive goods using passports, crew books, border identity cards, or border passes issued by the competent authority of the neighboring country.

Transport vehicles and citizens of neighboring foreign countries who are the person in charge of the transport vehicle carrying goods of business entities of neighboring countries when entering and exiting border markets, customs clearance markets, and markets within economic zones at border gates to transport goods are exempted from visa requirements for entry and exit to Vietnam and are subject to inspection and control by specialized state management agencies at the border gate; if they need to go beyond the scope of border markets, customs clearance markets, and markets within economic zones at border gates to enter deeper inland areas of Vietnam, they must follow the entry and exit formalities for persons and means as prescribed by Vietnamese law. The Exit and Entry Management Authority (Ministry of Public Security) will issue visas immediately at the economic zone at the border gate.

đ) In cases where transport vehicles carrying goods and the subjects specified in points a and c of this clause wish to enter other locations outside the border area and economic zones at border gates to deliver or receive goods, they must comply with the provisions of the Agreement, Protocol, and other agreed documents signed between the Socialist Republic of Vietnam and neighboring countries regarding entry and exit and transportation of goods.

e) Quarantine for foreigners:

- Persons entering Vietnam from epidemic areas must declare their health status to the Border Health Quarantine Agency. The Ministry of Health will specify the content and procedures for declaring health status.

- When there is a quarantine disease or a dangerous infectious disease spreading at a Vietnamese border gate, the Border Health Quarantine Authority must vaccinate foreign individuals upon their request.

VI. IMPLEMENTATION

1. Handling Violations

Violations in cross-border trade activities shall be handled based on the provisions of the Government's Decree on administrative penalties in the field of commerce and other relevant legal regulations of Vietnamese law.

2. Responsibilities of the Ministry of Industry and Trade

The Ministry of Industry and Trade shall take the lead and coordinate with relevant ministries, sectors, and People's Committees of border provinces based on Decision No. 254/2006/QĐ-TTg dated November 7, 2006, issued by the Prime Minister, this Circular, and other relevant legal regulations of Vietnam to guide and direct the management and operation of cross-border trade activities.

3. Responsibilities of Relevant Ministries and Sectors

a) Strictly implement Decision No. 254/2006/QĐ-TTg dated November 7, 2006, issued by the Prime Minister and the guiding provisions of this Circular.

b) Appoint representatives to participate in the Cross-Border Trade Steering Committee under the Ministry of Industry and Trade.

c) Regularly inspect and urge the implementation of Decision No. 254/2006/QĐ-TTg dated November 7, 2006, issued by the Prime Minister, and this guiding Circular, and cooperate in handling issues arising during the implementation process.

4. Responsibilities of People's Committees of Border Provinces

a) Be responsible for organizing and managing all cross-border trade activities within the border area under their jurisdiction; strictly enforce inter-sectoral coordination mechanisms for the management and operation of cross-border trade activities.

b) Entrust the specialized department in charge of trade activities in the province to serve as the main agency assisting the provincial People's Committee in border trade management.

c) Be subject to guidance on border trade management from the Cross-Border Trade Steering Committee and relevant ministries and sectors.

VII. EFFECTIVE DATE OF IMPLEMENTATION

This Circular shall take effect fifteen days from the date of publication in the Official Gazette.

Repeal Circular Joint No. 05/2004/TTLT-BTM-BTC-BGTVT-BNN&PTNT-BYT-BTS-NHNN dated August 17, 2004, and any provisions issued by ministries/sectors and localities that contradict Decision No. 254/2006/QĐ-TTg dated November 7, 2006, issued by the Prime Minister and the provisions of this Circular./.