Decision No. 0807/1998/QĐ-BTM On the issuance of the Regulations on the organization and management of Vietnam-Laos border markets

This Decision issues the Regulations on the organization and management of Vietnam-Laos border markets, applicable to markets within the territory of Vietnam located in the border areas with Laos that have been established by the Chairman of the Provincial People's Committee. The Regulations stipulate the subjects of business, conditions for doing business, exchange and sale of goods, taxes and fees, and market management organizations.

文号0807/1998/QĐ-BTM
文件类型Decision
发布机关Ministry of Industry and Trade
签署人Trương Đình Tuyển — Bộ trưởng
更新01/07/2026
行业Industry and Trade
领域Uncategorized
发布日期15/07/1998
生效日期15/07/1998
失效日期07/03/2006
状态Expired
✦ 智能摘要

This Decision issues the Regulations on the organization and management of Vietnam-Laos border markets, applicable to markets within the territory of Vietnam located in the border areas with Laos that have been established by the Chairman of the Provincial People's Committee. The Regulations stipulate the subjects of business, conditions for doing business, exchange and sale of goods, taxes and fees, and market management organizations.

适用范围

Vietnamese and Lao residents living in border areas, traders holding business registration certificates or licenses at border markets, Market Management Boards, Commerce Departments of border provinces.

要点

  • Vietnamese and Lao residents are permitted to enter the market to buy and sell goods serving production and consumption needs.
  • Traders holding a business registration certificate or license in accordance with the law, complying with the regulations of the border area, approved by the Market Management Board for location allocation are permitted to conduct business at the market.
  • Lao traders wishing to open a permanent store at the market in the Vietnamese border area must complete procedures such as submitting an application, obtaining approval from the Market Management Board, and receiving a business permit from the Commerce Department.
  • Goods exchanged and sold at the market must be those allowed to circulate in the market according to Vietnamese law. The State encourages the exchange of goods produced locally in Vietnam and Laos.
  • For Vietnamese and Lao residents: Goods produced in Vietnam and Laos traded at border markets passing through land border gates with a value not exceeding 500,000 VND per person/day are exempt from tax; if this amount is exceeded, export and import duties must be paid on the excess.

🌐 本文件的社会影响

  • Creating favorable conditions for Vietnamese and Lao residents and traders to engage in economic exchanges, promoting border economic development.
  • Reducing tax costs for small goods of residents, creating a friendly business environment.
  • Strengthening the management of border markets, ensuring order, safety, and environmental sanitation.

❓ 常见问题

What goods can Vietnamese and Lao residents buy and sell at border markets?

Vietnamese and Lao residents are permitted to buy and sell, exchange goods serving production and consumption needs.

What must Lao traders do to open a permanent store at a border market?

Lao traders need to submit an application for business, confirmation from the local authority in Laos, obtain approval from the Market Management Board, and receive a business permit from the Commerce Department.

What conditions must goods exchanged at border markets meet?

Goods exchanged at the market must be those allowed to circulate in the market according to Vietnamese law. The State encourages the exchange of goods produced locally in Vietnam and Laos.

What goods are exempt from tax when bought and sold by Vietnamese and Lao residents?

Goods produced in Vietnam and Laos traded at border markets passing through land border gates with a value not exceeding 500,000 VND per person/day are exempt from tax; if this amount is exceeded, export and import duties must be paid on the excess.

What obligations do Vietnamese and Lao traders have when conducting business at border markets?

Vietnamese and Lao traders have the obligation to register and pay taxes in accordance with Vietnamese tax laws, comply with relevant Vietnamese laws related to trading at the market.

全文

Pursuant to …;

Regarding the issuance of the Rules on the organization and management of Vietnam-Laos border markets

THE MINISTER OF TRADE

 

Pursuant to Decree 95/CP dated December 4, 1993 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Trade;

Pursuant to Document No. 951/VPCP-KTTH dated March 19, 1998 of the Office of the Government regarding the Prime Minister's authorization for the Minister of Trade to issue the Rules on the organization and management of Vietnam-Laos border markets; To unify the organization and management of goods circulation activities in the Vietnam-Laos border area in accordance with the requirements of national economic development and the special friendly relations between the two countries of Vietnam and Laos;

DECISION:

Article 1. The Rules on the organization and management of Vietnam-Laos border markets are hereby promulgated together with this Decision.

Article 2. Chairmen of Provincial People's Committees, Directors of Commerce Departments of provinces along the Vietnam-Laos border, Heads of functional agencies under the Ministry of Trade shall be responsible for implementing this Decision.

This Decision shall take effect from the date of signing.

 

REGULATIONS
ORGANIZATION AND MANAGEMENT OF VIETNAM-LAO BORDER MARKETS

(Issued together with Decision No. 0807/1998/QĐ-BTM
dated July 15, 1998 of the Minister of Trade)

PART I
GENERAL PROVISIONS

Article 1. These Rules apply to markets located within the territory of Vietnam in the Vietnam-Laos border area (communes or administrative units equivalent having boundaries adjacent to the national land border) which have been established by the Chairman of the People's Committee of the province bordering Laos pursuant to the provisions of the Prime Minister.

 

PART II
OBJECTS AND CONDITIONS FOR BUSINESS SUPPORT

Article 2. Vietnamese citizens and Lao citizens residing in the Vietnam-Laos border area are permitted to enter border markets to buy and sell, exchange goods serving production and consumption needs.

Article 3. Vietnamese traders holding a business registration certificate or a business license in accordance with the law, complying with the border area rules, and approved by the Market Management Board for location allocation are permitted to conduct business at the market.

Article 4. Lao traders wishing to open shops (shops, stalls...) for regular trading at the market in the Vietnam border area must complete the following procedures:

1. Submit an application for permission to operate, including a commitment to comply with the regulations in the border area rules and other relevant laws of Vietnam, confirmed by the local authority of Laos (Annex 2).

2. Be approved by the Market Management Board for location allocation.

3. Obtain a business record book from the Commerce Department of the province where the market is located.

 

CHAPTER III
EXCHANGE AND SALE OF GOODS AT THE MARKET.

Article 5. Goods exchanged and sold at the market must be those allowed to circulate on the market according to the provisions of Vietnamese law.

The State encourages the exchange and sale at the market of goods produced in the localities of Vietnam and Laos.

Article 6. The application of tax policies in trading goods at border markets is regulated as follows:

1. For Vietnamese and Lao residents:

Goods produced in Vietnam and Laos exchanged at border markets passing through land border checkpoints with a value not exceeding 500,000 Vietnamese Dong per person per day are exempt from taxes; if the value of goods exceeds the above limit, the person carrying the goods must pay export tax, import tax on the excess amount and comply with the customs regulations of each country. In cases where the goods are agricultural, forestry, aquatic products, or handicrafts that cannot be separated (whole items), if the value of a single product exceeds the specified limit, they are still exempt from taxes when passing through the checkpoint.

Goods produced in third countries traded at border markets passing through land border checkpoints, the person carrying the goods must pay export tax, import tax according to the regulations.

2. For Vietnamese and Lao traders:

Vietnamese and Lao traders holding a business license or a business registration certificate in the market must register to pay taxes in accordance with Vietnamese tax laws. Goods crossing the border must be subject to export tax, import tax according to the current regulations of the governments of Vietnam and Laos.

Article 7. The currency used for transactions at markets in the Vietnam border area is Vietnamese Dong and Laotian Kip.

PART IV
ORGANIZATION AND MANAGEMENT OF THE MARKET.

Article 8. Border markets are established or dissolved by the Chairman of the Provincial People's Committee based on the provisions of the Government and the specific circumstances of the locality upon the proposal of the Director of the Commerce Department.

Article 9. At each border market, a Market Management Board is established and has duties consistent with Circular No. 15 - TM/CSTTTN dated October 16, 1996 of the Ministry of Trade.

The Finance and Commerce Office assists the District People's Committee in organizing and managing border markets.

Article 10. Traders operating in the market have the following rights and obligations:

1. Protection of their lawful business rights in accordance with the law.

2. Assistance and guidance in conducting business at the market.

3. The right to request the Market Management Board and state management agencies to resolve disputes regarding quantity, quality of goods, and order and safety during trading at the market.

4. Pay taxes fully and on time as prescribed. Comply with all relevant Vietnamese laws concerning trading at the market.

5. Maintain hygiene, ensure order, and environmental conditions at the sales location.

Article 11. The financial affairs of the market and other management requirements not mentioned in these Rules shall be implemented in accordance with the guidelines set forth in Circular No. 15-TM/CSTTTN dated October 16, 1996 of the Ministry of Trade.

 

CHAPTER V
IMPLEMENTATION

Article 12. The Provincial People's Committee along the border shall determine the border markets to be opened during each period and notify the provincial authorities of Laos to coordinate management; based on the specific characteristics of the area, direct the Commerce Department and functional sectors, and the People's Committees of districts with markets to formulate specific regulations on market management in their localities in accordance with these Rules and Circular No. 15-TM/CSTTTN dated October 16, 1996 of the Ministry of Trade. Contents related to the implementation of the rights and obligations of traders operating in the market must be publicly posted in both Vietnamese and Lao languages so that everyone can know and comply.

Article 13. The Commerce Department of the border province shall take the lead in coordinating with the Financial and Customs departments of the locality to unify measures to implement these Rules; guide the Finance and Commerce Offices of districts with markets to establish files for applying for business record books at border markets (according to the model in Annex 3) for the objects mentioned in Article 4 above.

Article 14. The suspension period is three months. The Department of Commerce shall report to the Ministry of Commerce on market conditions and business data at the market according to the prescribed form (Annex 4).

(ANNEX NUMBER 1)

 

LIST OF 11 PAIRS OF MARKETS AGREED TO BE OPEN BY THE TWO GOVERNMENTS
VIETNAM-LAO

Vietnam Side Lao Side

1. Tay Trang Xop Hun

2. Pa Hang Xop Bau

3. Chien Khang Ban Dan

4. Na Meo Ban Loi

5. Nam Can Nam Can

6. Cau Treo Na Pe

7. Cha Lo Thong Kham

8. Lao Bao Den Xavan

9. Bo Y Giang Don

10. A Luoi Phu Nhang

11. Dak Cheung Dak Cheung

 

(ANNEX NUMBER 2)

APPLICATION FOR REGULAR BUSINESS AT BORDER MARKET: (Name of market)

Respected Sir Chairman of the People's Committee of the district...

1. Name:

2. Ethnicity: Nationality:

3. Address:

Main office address:

Place of permanent registration

Telephone, TELEX, FAX:...

4. Bank Account:

Vietnamese Currency At Bank:

Foreign Currency At Bank:

5. Account Holder:

6. Capital:

Of which: Fixed capital: Working capital:

7. Request for permission to conduct business at the market: (Name of market)

8. Industry and products requested for permission to conduct business at border market:

Goods from abroad brought in for sale:

Estimated annual turnover

Goods purchased from Vietnamese markets taken out to foreign countries:

Estimated annual turnover

9. Border gate requested for goods import/export (Vietnamese side)

10. Commitment: I hereby certify that the contents recorded in this application are true. If there are any inaccuracies, I will bear full responsibility under Vietnamese law. Upon approval, I commit to comply with Vietnamese laws and other regulations of the Vietnamese government.

Confirmation by local authority Issued at... Date... / ... year

Lao base Person making application.

  

(ANNEX NUMBER 3)

 

PROVINCE PEOPLE'S COMMITTEE, CITY... SOCIALIST REPUBLIC OF VIETNAM

DEPARTMENT OF COMMERCE Independence - Freedom - Happiness

Number...XNKBG

BUSINESS LICENSE FOR GOODS AT THE BORDER

Market name:...

Full name:

Ethnicity: Nationality:

Place of residence address:

Capital:

Permitted industry:

Business at market:

Goods taken through border gate:

Valid until:...

Day... month... year 199...

Director of the Department of Commerce

(Signature, stamp)

MONITORING OF GOODS FOR SALE

 

The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee.

Purchased from Laos (Import) or sold from Vietnam (Export)

Goods Name

Quantity

Value (1000 VND)

Taxes paid (1000 VND)

Customs officer collecting tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Notes: Columns 1, 2, 3, 4, 5, and 6 are to be filled by the trader.

 

(ANNEX NUMBER 4)

DEPARTMENT OF COMMERCE SOCIALIST REPUBLIC OF VIETNAM

Province, City... Independence - Freedom - Happiness

 

Date... month... year... 199...

Respectfully submitted to: Ministry of Trade

QUARTERLY REPORT...

Data on goods trading by entities granted business licenses at border markets
I. Number of traders:

II. Goods transported through border gates into Vietnamese markets for sale (Imports):

1. Total value

Goods Name

Unit of Measurement

Quantity

Value

Border Gate

Remarks

2. Main products

 

 

 

 

 

III. Goods purchased from Vietnamese markets sold across the border (Exports)

 

 

 

 

 

........

 

 

 

 

 

IV. Taxes collected at border gates during the months: (Million VND)

Goods Name

Unit of Measurement

Quantity

Value

Border Gate

Remarks

2. Main products

 

 

 

 

 

III. Goods purchased from Vietnamese markets sold across the border (Exports)

 

 

 

 

 

........

 

 

 

 

 

V. Difficulties and recommendations of the locality:

TM/DIRECTOR DEPARTMENT OF COMMERCE

Requirement to compile accurately according to the model and within the time frame of every three months.

(Signature and Seal)

Note: Require consolidation in the correct format and within the correct time frame of every three months.

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0807/1998/QĐ-BTM
Decision No. 0807/1998/QĐ-BTM On the issuance of the Regulations on the organization and management of Vietnam-Laos border markets
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