Decree No. 114/2015/ND-CP amends and supplements Article 21 of Decree No. 29/2008/NĐ-CP dated March 14, 2008, of the Government on industrial zones, export processing zones, and economic zones.

DECREE

Amending and supplementing Article 21 of Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial zones, export processing zones, and economic zones which have been amended and supplemented by Decree No. 64/2013/NĐ-CP dated November 12, 2013stipulating about industrial zones, export processing zones, and economic zonespolicies

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Căn cứ Luật T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ficer Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."pursuant to the Government's Resolution dated December 25, 2001;

On the basis of the Investment Law dated November 26, 2014;

Based on the Enterprise Law dated November 26, 2014;

In particular, the contract signed between the foreign expert and the non-governmental organization from a foreign country must be supplemented with confirmation from the non-governmental aid provider agency of Vietnam that the foreign expert will directly implement the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."TABLE OF FEES FOR USING NATIONAL HIGHWAYS AT THE TOLL STATION AT KM21

The Government promulgates this Decree amending and supplementing certain Articles of Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Supplementing Article 21 of Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial zones, export processing zones, and economic zones which have been amended and supplemented by Decree No. 164/2013/NĐ-CP dated November 12, 2013:and amended and supplemented by certain articles related to conditions for investment and business and administrative procedures in the field of information and communications on November 7, 201864/2013/NĐ-CP dated November 11 2013.

Article 1. Amending and supplementing Article 21 of Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial zones, export processing zones, and economic zones which have been amended and supplemented by Decree No. 164/2013/NĐ-CP dated November 12, 2013:

"1. Export processing zones and export processing enterprises shall apply the provisions for special economic zones except for specific preferential policies for special economic zones located within border economic zones. Export processing enterprises shall be specified in the Investment Registration Certificate or in the document issued by the competent investment registration authority in cases where there is no need to go through the investment registration certificate issuance process.
2. An export processing zone or an export processing enterprise shall be separated from the outside territory by a fence system with gates and entrances and exits ensuring conditions for customs inspection, supervision, and control by customs authorities and related functional agencies.
3. Export processing enterprises may purchase construction materials, office supplies, foodstuffs, and consumer goods from domestic Vietnam to build projects and serve administrative office operations and the living needs of employees working at the enterprise. Export processing enterprises and sellers selling to export processing enterprises may choose whether or not to perform export and import procedures and customs formalities for construction materials, office supplies, foodstuffs, and consumer goods from domestic Vietnam.
4. Customs procedures, customs inspections, and customs supervision for goods exported and imported by export processing zones and export processing enterprises shall be carried out in accordance with the laws on customs.
5. The exchange of goods between export processing zones and export processing enterprises and other areas on the Vietnamese territory that are not special economic zones shall be treated as export and import transactions, except for the cases provided for in Clause 3 of this Article and cases exempted from customs formalities as prescribed by the Ministry of Finance.

Export processing enterprises may sell assets for liquidation and goods as prescribed by the laws on investment and trade to the domestic market. At the time of sale and liquidation into the domestic market, the management policy for export and import goods shall not be applied, except for goods subject to conditions, standards, and specialized inspections that have not been completed upon import; goods managed by permits must obtain written consent from the issuing authority.
6. Employees working in export processing zones and export processing enterprises who carry foreign currency from domestic Vietnam into export processing zones and export processing enterprises and vice versa are not required to declare to customs.
7. Export processing enterprises that are granted a business license to engage in trading activities and related activities directly linked to trading activities in Vietnam must maintain separate accounting records for revenues and expenses related to trading activities in Vietnam and set up a separate storage area for goods distinct from the storage area for goods serving production activities of the export processing enterprise, or establish a branch outside the export processing enterprise and export processing zone to conduct these activities. The Ministry of Finance shall provide detailed guidance on this matter."

Article 2. Effective Date

1. This Decree takes effect from December 25, 2015.

2. Abolish Clause 9 of Article 1 of Decree No. 164/2013/NĐ-CP dated November 12, 2013 of the Government amending and supplementing certain articles of Decree No. 29/2008/NĐ-CP dated March 14, 2008 of the Government on industrial zones, export processing zones, and economic zones.

Article 3. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of provincial People's Committees under the central government, Directors of Industrial Zones, Export Processing Zones, and Economic Zones Management Boards, and relevant organizations and individuals are responsible for implementing this Decree.