DECREE

Detailed regulations on international trade activities under the Commercial Law

involving the import and export of goods and related agency purchasing, selling, processing activities

and the transit of goods with foreign countries

_________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Commercial Law dated June 14, 2005;

At the proposal of the Minister of Trade,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree provides detailed regulations on international trade activities under the Commercial Law, including export, import, temporary import for re-export, temporary export for re-import, transshipment; agency and entrusted agency export and import activities, agency purchasing, selling, processing, and transit of goods.

2. Goods are movable assets, goods serving the needs of individuals with diplomatic status and personal luggage as prescribed by law, implemented according to separate regulations of the Prime Minister.

Article 2. Applicability

Vietnamese traders; other organizations and individuals engaged in commercial activities as prescribed by the Commercial Law.

Chapter II

EXPORT AND IMPORT OF GOODS

Article 3. Right to engage in export and import business

1. For Vietnamese traders without foreign direct investment (hereinafter referred to as traders):

Except for goods listed in the Prohibited Export List, temporarily suspended export list, prohibited import list, and temporarily suspended import list, traders may export and import goods regardless of their registered business scope.

Branches of traders may export and import goods upon authorization from the trader.

2. For traders with foreign investment, foreign companies, and branches of foreign companies in Vietnam:

When conducting trade activities within the scope regulated by this Decree, in addition to complying with the provisions of this Decree, they must also comply with other relevant laws and Vietnam's commitments in international treaties to which Vietnam is a party.

Based on current laws and international treaties, the Minister of Commerce shall announce the business operation procedures and scope for traders as stipulated in Clause 2 of this Article.

Article 4. Export and Import Procedures

1. For goods exported and imported under permits, traders wishing to export and import must obtain permits from the Ministry of Commerce or relevant specialized ministries.

2. Goods exported and imported must comply with relevant regulations concerning animal and plant quarantine, food safety, and quality standards, and must undergo inspection by specialized state management agencies before clearance.

3. Other goods not listed in the Prohibited Export List, temporarily suspended export list, prohibited import list, temporarily suspended import list, and goods not subject to the provisions of Clauses 1 and 2 of this Article, only need to complete customs clearance procedures at border gates.

Article 5. Prohibited Export and Import Goods

1. The List of Prohibited Export and Import Goods (Annex No. 01) is attached to this Decree.

2. Adjustments to the List of Prohibited Export and Import Goods shall be decided by the Government based on the proposal of the Minister of Commerce.

3. In cases of necessity, the export and import of goods listed in Annex No. 01 shall be decided by the Prime Minister.

Article 6. Goods Exported and Imported Under Permits Issued by the Ministry of Commerce

1. The List of Goods Exported and Imported Under Permits Issued by the Ministry of Commerce (Annex No. 02) is attached to this Decree.

2. For goods exported under quotas specified by foreign countries, the Ministry of Commerce will coordinate with relevant production ministries and industry associations to determine quota allocation methods ensuring transparency, fairness, and reasonableness.

3. For goods subject to import quota management, the Ministry of Commerce will publish the import quota volume and management methods for each product category after consulting the Ministry of Finance and relevant production ministries; the determination of import duty rates within and outside the quota for each product category shall be decided and published by the Ministry of Finance in coordination with relevant production ministries and the Ministry of Commerce as required by law.

4. For goods subject to automatic permit export and import, the Ministry of Commerce will announce and implement them during each period.

Article 7. Goods for export and import under permits issued by specialized ministries

1. The List of goods for export and import subject to specialized management and the principles for managing this List in each specialized field shall be promulgated together with this Decree (Annex No. 03).

2. Permit-granting authorities must publicly announce standards and conditions for obtaining permits; permit-granting procedures shall be carried out in accordance with the Regulation on Import Permit Procedures issued by the Prime Minister.

Article 8. Goods for export and import must undergo animal and plant quarantine, food safety inspection, and quality control according to standards before clearance.

1. The Ministry of Agriculture and Rural Development shall announce the List of goods that must undergo animal and plant quarantine before clearance and specify specific standards for goods listed in this List.

2. The Ministry of Health shall announce the List of goods that must undergo food safety inspection before clearance and specify specific standards for goods listed in this List.

3. The Ministry of Science and Technology shall announce the List of goods for export and import that must undergo quality control according to mandatory standards before clearance and specify specific standards for goods listed in this List.

Article 9. Announcing the List of goods by HS code and adjusting the List of goods in Annexes 01, 02, 03

1. The Ministry of Trade, in coordination with specialized ministries, shall unify with the Ministry of Finance to announce the HS code of goods in the Import-Export Tariff for the List of goods specified in Annexes No. 01, 02, 03 of this Decree.

2. Adjustments to the List of goods specified in Annexes No. 02, 03 shall be decided by the Government based on proposals from the Ministry of Trade and specialized ministries.

Article 10. Certain goods for export and import regulated separately

1. Export of various types of rice and commercial paddy.

All economic sectors are permitted to export rice and commercial paddy.

The Ministry of Trade shall coordinate with the Ministry of Agriculture and Rural Development, provincial People's Committees with large commercial paddy production volumes, and the Vietnam Food Association to manage annual rice exports according to the principle of ensuring food security, selling all commercial paddy, and ensuring favorable prices for farmers while aligning with domestic commodity price levels, and recommending solutions to the Prime Minister when these principles are not harmoniously met.

For export contracts agreed upon by the Government of Vietnam with foreign governments (government contracts), the Ministry of Trade shall consult with the Vietnam Food Association to ensure unified organization of transactions, contract signing, and delivery.

The Ministry of Trade shall develop a Regulation to gradually organize bidding for the implementation of these contracts.

2. Import of gasoline and fuel.

The import of gasoline and fuel shall be carried out in accordance with the current regulations of the Prime Minister.

3. Import of used cars of various types.

Used cars for import must meet the condition of being less than five years old, calculated from the year of manufacture to the year of import.

4. Re-export of major imported materials for which the State ensures foreign exchange balance for import.

Materials imported for which the State ensures foreign exchange balance for import needs can only be re-exported for payment in freely convertible foreign currency.

The Ministry of Trade shall specifically announce this List during each period and organize its implementation.

5. Import of cigarette sticks and cigars.

Based on current laws regarding the production, business, and use of cigarettes and related international commitments, the Ministry of Trade, in collaboration with the Ministry of Industry, shall specify the details of importing this item.

6. Export and import of goods for security and defense.

The export and import of goods for security and defense shall be carried out according to the decision of the Prime Minister.

Based on the Prime Minister's decision, the Ministers of Public Security and Defense shall stipulate the issuance of permits for implementation.

7. Import of various types of wood from neighboring countries.

The Ministry of Trade shall provide detailed guidance on importing in compliance with Vietnamese and relevant countries' laws, as well as related agreements between Vietnam and those countries.

Article 11. Suspension of Export and Import of Goods

In cases of necessity, the Prime Minister decides to temporarily suspend export and import with specific markets or certain goods to protect national security and interests, in accordance with Vietnamese laws and international treaties to which Vietnam is a party. The Prime Minister's decision shall be publicly announced for domestic and foreign organizations and individuals to be aware.

The Ministry of Trade shall notify international economic organizations and relevant countries according to agreed procedures when the Prime Minister makes a decision on the temporary suspension of export and import of goods as stipulated in this Article.

Chapter III

TEMPORARY IMPORT FOR REEXPORT, TEMPORARY EXPORT FOR REIMPORT,

TRANSFER OF GOODS

Article 12. Temporary Import for Reexport of Goods

1. Merchants have the right to conduct temporary import for reexport of goods in accordance with the following provisions:

a) For goods listed in the Prohibition on Export List, temporarily suspended from export, goods listed in the Prohibition on Import List, temporarily suspended from import, and goods in Appendix No. 02, No. 03 attached to this Decree (if there are licensing requirements), merchants must obtain a permit from the Ministry of Trade.

b) For other types of goods not covered under point a of Clause 1 of this Article, merchants only need to complete temporary import for reexport procedures at the customs office.

2. Goods temporarily imported for reexport may remain in Vietnam for no more than one hundred twenty days, starting from the date of completion of temporary import customs procedures. If an extension is required, the merchant must submit a written request to the Customs Department of the province or city where the procedures were conducted to extend the period; each extension shall not exceed thirty days and shall not exceed two extensions for each consignment of temporarily imported goods for reexport.

3. Temporarily imported goods for reexport must undergo customs procedures upon importation into Vietnam and be subject to customs supervision until they are exported out of Vietnam.

4. Payment for goods under the temporary import for reexport method must comply with regulations on foreign exchange management and guidelines issued by the State Bank of Vietnam.

5. Temporary import for reexport shall be based on two separate contracts: an export contract and an import contract signed by a Vietnamese merchant with a foreign merchant. The export contract may be signed before or after the import contract.

Article 13. Other Forms of Temporary Import for Reexport

1. Equipment, machinery, construction equipment, molds, samples that are not listed in the Prohibition on Export List, temporarily suspended from export, Prohibition on Import List, temporarily suspended from import, are permitted to be temporarily imported for reexport under lease or loan contracts signed by Vietnamese merchants with foreign parties for production and construction purposes. Temporary import for reexport procedures shall be handled at the customs office. Temporary import for reexport of goods requiring permits for export and import shall be carried out in accordance with point a of Clause 1 of Article 12.

2. The duration of temporary import for reexport shall be implemented according to the agreement between the merchant and the partner and registered with the customs office.

3. Merchants have the right to temporarily import goods that they have exported for recycling, warranty services as requested by foreign merchants, and reexport them back to the foreign merchant. Temporary import for reexport procedures shall be handled at the customs office.

Article 14. Temporary Exportation for Re-importation of Goods

1. Merchants may temporarily export for re-importation machinery, equipment, and transport means for repair, warranty, production, construction, leasing, pursuant to contracts for repair, warranty, production, construction, and leasing with foreign countries. The procedures for temporary exportation for re-importation shall be as follows:

a) Goods listed in the Prohibited Export List, suspended from export, prohibited import list, suspended from import, and goods in Appendix No. 02, No. 03 attached hereto (if there are licensing requirements) must have a permit from the Ministry of Trade.

b) Other types of goods not falling under point a, Clause 1 of this Article, merchants only need to handle the temporary exportation for re-importation procedures at the customs office at the border gate.

2. The period of temporary exportation for re-importation shall be carried out according to the agreement between the merchant and the partner and registered with the customs office at the border gate.

3. Goods temporarily exported as stipulated in this Article are permitted to be sold, given as gifts, returned to foreign customers, or used as assets to contribute capital to joint ventures abroad, in accordance with the agreement in the contract between the merchant and the foreign party, except for goods temporarily exported for re-importation under point a, Clause 1 of this Article which must have a permit from the Ministry of Trade before implementing the agreement with the foreign party. The settlement procedure for the batch of temporarily exported goods shall be handled at the customs office where the temporary export procedures were processed.

4. Payment for machinery, equipment, and transport means sold or used as assets to contribute capital to joint ventures abroad must comply with regulations on foreign exchange management and guidelines of the State Bank of Vietnam or current regulations on foreign investment of Vietnamese merchants.

Article 15. Transshipment of Goods

Merchants have the right to engage in transshipment of goods as follows:

1. Except for goods specified in Clause 2 of this Article, other types of goods are allowed to be traded through transshipment; transshipment procedures through Vietnamese border gates shall be handled at the customs office at the border gate.

2. For goods listed in the Prohibited Export List, suspended from export, goods listed in the Prohibited Import List, suspended from import, and goods exported and imported under permits, merchants may carry out transshipment through Vietnamese border gates after obtaining a permit from the Ministry of Trade. In cases where transshipment does not go through Vietnamese border gates, merchants do not need to apply for a permit from the Ministry of Trade.

3. Goods subject to transshipment through Vietnamese border gates are subject to customs supervision until they are actually exported out of Vietnam.

4. Payment for goods under the transshipment trading method must comply with regulations on foreign exchange management and guidelines of the State Bank of Vietnam.

5. Transshipment of goods is based on two separate contracts: the purchase contract signed by the Vietnamese merchant with the exporting merchant and the sales contract signed by the Vietnamese merchant with the importing merchant. The purchase contract can be signed before or after the sales contract.

Article 16. Prevention of Illegal Transshipment

To prevent illegal transshipment, combat commercial fraud, and protect the reputation of Vietnamese export goods, in necessary cases, the Minister of Trade shall report to the Prime Minister before announcing a list of goods suspended from trade under the temporary import for re-exportation and transshipment methods; stipulate conditions for certain goods or issue a list of goods that must have a permit from the Ministry of Trade to engage in these trading methods.

Chapter IV

AUTHORIZATION AND ACCEPTANCE OF AUTHORIZATION FOR EXPORT,

IMPORT OF GOODS

Article 17. Entrusting and Accepting Entrustment for Exporting and Importing Goods

A trader may entrust another trader to export or import goods, or accept entrustment from another trader to export or import goods, except for goods listed in the Prohibited Export List, Temporary Suspension of Export List, Prohibited Import List, and Temporary Suspension of Import List.

Article 18. Entrusting and Accepting Entrustment for Exporting and Importing Goods under Permits

For goods subject to permits as prescribed in this Decree, the entrusting party or the accepting party must have the export or import permit before signing the entrustment contract.

Article 19. Entrusting Non-Traders to Export and Import Goods

Vietnamese organizations and individuals who are not traders, based on contracts concluded in accordance with the provisions of the law, may be entrusted to export or import goods to meet their needs, except for goods listed in the Prohibited Export List, Temporary Suspension of Export List, Prohibited Import List, and Temporary Suspension of Import List.

Article 20. The rights and obligations of the Entrusting Party and the Accepting Party in exporting and importing goods shall be agreed upon by the parties in the entrustment contract.

Chapter V

AGENT PURCHASE AND SALE OF GOODS WITH FOREIGN COUNTRIES

Section 1

AGENT PURCHASE AND SALE OF GOODS FOR FOREIGN TRADERS

Article 21. Traders Acting as Agents for Purchasing and Selling Goods for Foreign Traders

1. Traders may act as agents for purchasing and selling various types of goods for foreign traders, except for goods listed in the Prohibited Export List, Temporary Suspension of Export List, Prohibited Import List, and Temporary Suspension of Import List. For goods listed in the Permit Required Export and Import Goods List, traders can only sign agency contracts after obtaining permission from the Ministry of Trade.

2. In cases where the law specifically stipulates that the agent can only conclude agency contracts with one principal for a specific type of goods or service, the trader must comply with such legal provisions.

3. Traders may settle the proceeds from sales through agency transactions with foreign traders in Vietnamese dong or foreign currency according to the regulations on foreign exchange management and guidelines issued by the State Bank of Vietnam, or by goods not listed in the Prohibited Export List and Temporary Suspension of Export List; in the case of settlement by goods listed in the Permit Required Export Goods List, it must be approved by the competent authority.

4. Traders acting as agents for purchasing goods must require foreign traders to transfer funds in freely convertible foreign currencies through banks to purchase goods according to the agency contract.

Article 22. Tax Obligations

1. Goods under agency contracts for purchasing and selling shall be subject to taxes and other financial obligations as prescribed by Vietnamese law.

2. Vietnamese traders are responsible for registering, declaring, and paying various taxes and other financial obligations related to goods under agency purchasing and selling contracts and their business activities in accordance with the provisions of the law.

Article 23. Export and Import Procedures

Goods under agency purchasing and selling contracts with foreign traders when being exported or imported must follow the procedures as prescribed for goods subject to export and import as stipulated in Clauses 1, 2, and 3 of Article 4 of this Decree.

Article 24. Return of Goods

Goods under agency contracts for selling goods in Vietnam to foreign traders may be re-exported if they are not consumed in Vietnam. The refund of taxes shall be carried out in accordance with the regulations of the Ministry of Finance.

Section 2

ENGAGING FOREIGN TRADERS AS AGENTS FOR SELLING GOODS ABROAD

SELLING GOODS ABROAD THROUGH FOREIGN AGENTS

Article 25. Engaging foreign traders as agents for selling goods abroad

1. A trader may engage a foreign trader as an agent to sell goods abroad, except for goods listed in the Prohibited Export List and the Temporarily Suspended Export List. For goods listed in the Export Goods List regulated by this Decree, the trader may only enter into an agency contract for selling goods abroad after obtaining permission from the Ministry of Trade.

2. A trader engaging a foreign agent to sell goods abroad must enter into an agency contract with the foreign trader and must transfer the proceeds from the sales contract back to the country in accordance with the foreign exchange management regulations and guidelines issued by the State Bank of Vietnam.

3. In cases where payment for goods sold is made in kind, the trader must comply with the current laws on imported goods.

Article 26. Tax Obligations

1. Goods under agency contracts for selling goods abroad must bear taxes and other financial obligations as prescribed by Vietnamese law.

2. The trader has the responsibility to register, declare, pay various types of taxes, and fulfill other financial obligations related to engaging foreign traders as agents for selling goods abroad according to the guidance of the Ministry of Finance.

Article 27. Receiving Goods Back

1. Goods exported under agency contracts for selling goods abroad may be re-imported into Vietnam in cases where they are not consumed abroad.

2. Goods re-imported into Vietnam as stipulated in Clause 1 of this Article shall not be subject to import duties and shall be refunded export duties (if applicable) according to the guidance of the Ministry of Finance.

Article 28. Export and Import Procedures

Goods exported under agency contracts for selling goods abroad when being re-exported or re-imported into Vietnam as provided for in Article 27 of this Decree must follow the procedures for exporting and importing goods as stipulated in Clauses 1, 2, and 3 of Article 4 of this Decree.

Chapter VI

PROCESSING GOODS WITH FOREIGN ELEMENTS

Section 1

ACCEPTING COMMISSION WORK FOR FOREIGN TRADERS

Article 29. Accepting Commission Work for Foreign Traders

A trader, including a trader with foreign investment capital, may accept commission work for foreign traders, except for goods listed in the Prohibited Export List and the Temporarily Suspended Export List, and goods listed in the Prohibited Import List and the Temporarily Suspended Import List. For goods exported or imported under permit, the trader may only enter into a contract after obtaining permission from the Ministry of Trade.

Article 30. Processing Contracts

Processing contracts must be established in writing or in another form having equivalent legal validity and may include the following terms:

a) Name and address of the parties entering into the contract and the direct processor;

b) Name and quantity of processed products;

c) Processing fee;

d) Payment period and payment method;

đ) List, quantity, value of imported raw materials, auxiliary materials, and supplies, and domestic raw materials, auxiliary materials, and supplies (if any) for processing; usage quota for raw materials, auxiliary materials, and supplies; quota for supplies consumed and raw material loss rate during processing;

e) List and value of machinery and equipment leased, lent, or gifted for processing purposes (if any);

g) Measures for handling waste and scrap and principles for handling leased or lent machinery and equipment, surplus raw materials, auxiliary materials, and supplies after the completion of the processing contract;

h) Delivery location and time;

i) Product trademark and origin name;

k) Duration of the contract's effectiveness.

Article 31. Usage norms, consumption norms, and loss rates for raw materials, auxiliary materials, and supplies

Usage norms, consumption norms, and loss rates for raw materials, auxiliary materials, and supplies shall be agreed upon in the processing contract, taking into account the norms and loss rates established in relevant Vietnamese production and processing industries at the time of signing the contract. The head of the contractor directly accepting the processing work shall bear legal responsibility for using imported raw materials, auxiliary materials, and supplies for their intended purpose and for the accuracy of the usage norms, consumption norms, and loss rates of the processed auxiliary materials.

Article 32. Leasing, borrowing, importing machinery and equipment from the party placing the processing work to execute the processing contract

The contractor may lease, borrow machinery and equipment from the party placing the processing work to execute the processing contract. The leasing, borrowing, or gifting of machinery and equipment must be agreed upon in the processing contract.

Article 33. Rights and obligations of the parties placing and receiving the processing work

1. For the party placing the processing work:

a) Deliver all or part of the raw materials and supplies for processing according to the agreement in the processing contract;

b) Receive back the entire processed product; machinery and equipment leased or borrowed by the contractor; raw materials, auxiliary materials, supplies, and waste after the processing contract has been settled, except where permitted to export on-site, destroy, give away, or gift according to this Decree;

c) Send experts to Vietnam to provide technical guidance on production and inspect the quality of the processed products according to the agreement in the processing contract;

d) Be responsible for the right to use trademarks and origin names of goods;

e) Comply with Vietnamese laws related to processing activities and the terms of the signed processing contract;

f) Export on-site the processed products; machinery and equipment leased or borrowed; surplus raw materials, auxiliary materials, and supplies; by-products and waste according to the agreement of the relevant parties, in compliance with current regulations on managing exports and imports of goods and fulfill tax and other financial obligations as prescribed by law.

2. For the party receiving the processing work:

a) Be exempted from import duties on machinery and equipment, raw materials, auxiliary materials, and supplies temporarily imported within the usage norms to execute the processing contract; be exempted from export duties on processed products;

b) Be allowed to subcontract the processing work to another trader;

c) Supply part or all of the raw materials, auxiliary materials, and supplies for processing according to the agreement in the processing contract and pay export duties as prescribed by the Law on Export Tax and Import Tax for domestically purchased raw and auxiliary materials and supplies;

d) Be paid by the party placing the processing work in processed products, except for products listed in the Prohibited Imports and Temporary Suspension of Imports List. For products listed in the Imported Goods Permit List, permission must be obtained from the Ministry of Trade or an organization authorized by the Ministry of Trade;

e) Comply with Vietnamese laws regarding export processing, import, domestic production, and the terms of the signed processing contract;

f) Process the export on-site of processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, and supplies; by-products and waste according to the authorization of the party placing the processing work.

3. Conditions for exporting and importing on-site processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, and supplies; by-products and waste:

a) Must comply with regulations on imported goods, taxes, and other financial obligations as prescribed by law;

b) Must have a sales contract signed between a foreign trader or a legally authorized representative of a foreign trader and the importer.

Article 34. Subcontracting

Businesses have the right to subcontract. Accordingly:

1. The products processed under this processing contract shall be used as raw materials for another processing contract in Vietnam.

2. The products processed under the previous processing stage shall be handed over to the business designated by the party commissioning the processing for the subsequent processing stage.

Article 35. Liquidation and Settlement of Processing Contracts

1. When the processing contract ends or becomes ineffective, the parties to the processing contract must liquidate the contract and complete the settlement procedures with the Customs Authority.

For processing contracts lasting more than one year, the party receiving the processing must settle the contract annually with the Customs Authority.

2. The basis for liquidating and settling the processing contract is the quantity of imported raw materials, auxiliary materials, and supplies, the quantity of exported products according to the usage quota of raw materials, auxiliary materials, and supplies, the consumption quota of supplies, and the loss rate agreed upon in the processing contract.

3. After the processing contract ends, machinery and equipment leased or borrowed under the contract, surplus raw materials, auxiliary materials, and supplies, waste products, and scrap must be handled in accordance with the agreement in the processing contract but must comply with Vietnamese law.

4. The destruction of scrap and waste products (if any) may only be carried out after obtaining a permit from the Department of Natural Resources and Environment and must be supervised by the Customs Authority. If not permitted to be destroyed in Vietnam, they must be re-exported at the direction of the party commissioning the processing.

5. The provisions on donating machinery and equipment, raw materials, auxiliary materials, supplies, scrap, and waste products are as follows:

a) The party commissioning the processing must issue a donation letter;

b) The recipient must complete import procedures in accordance with current regulations on import and export; must pay import duties and other taxes (if applicable) and register assets according to current regulations.

Article 36. Customs Procedures

The Ministry of Finance shall guide customs procedures and financial obligations for exported processed goods and monitor the export and import related to processing contracts.

Section 2

PROCESSING GOODS ABROAD

Article 37. General Provisions

1. Businesses may commission the processing abroad of types of goods that are allowed to circulate in the Vietnamese market for business purposes as prescribed by law.

2. Exporting machines, equipment, raw materials, auxiliary materials, and supplies for processing and importing processed products must comply with regulations on export and import management.

3. The contract for processing goods abroad and customs procedures for exporting and importing goods commissioned for processing are governed by Articles 30 and 36 of this Decree.

Article 38. Rights and Obligations of Businesses Commissioning Goods for Processing Abroad

1. Have the right to temporarily export machines, equipment, raw materials, auxiliary materials, and supplies or transfer them from a third country to the party receiving the processing to fulfill the processing contract.

2. Have the right to re-import processed products. Upon completion of the processing contract, have the right to re-import surplus machines, equipment, raw materials, auxiliary materials, and supplies.

3. Have the right to sell processed products and machines, equipment, raw materials, auxiliary materials, and supplies that were exported to fulfill the processing contract in the market of the processing receiving country or another market and must pay taxes according to current regulations.

4. Be exempt from export tax and import tax on machines, equipment, raw materials, auxiliary materials, and supplies temporarily exported and re-imported; if not re-imported, export tax must be paid according to the Law on Export Tax and Import Tax.

5. Have the right to send experts and technical workers abroad to inspect and accept processed products.

6. The Ministry of Finance shall guide the fulfillment of tax obligations for imported processed goods serving domestic consumption.

Chapter VII

THROUGH TRANSIT OF GOODS THROUGH VIETNAMESE TERRITORY

Article 39. Business entities providing transit cargo transportation services

Business entities with a business registration certificate for freight forwarding and transportation activities may provide cargo transportation services for foreign consignors whose goods transit through Vietnam's territory.

Article 40. Transit of goods through Vietnam's territory

1. Goods owned by organizations and individuals from foreign countries, except weapons, ammunition, explosives, and high-risk goods, and goods prohibited from trade, export, temporary suspension of export, import prohibition, and temporary suspension of import, may transit through Vietnam's territory. The transit procedures shall be handled at border customs offices, unless international treaties to which Vietnam is a party provide otherwise.

The Ministry of Trade shall publish the list of high-risk goods after consulting relevant ministries and sectors.

2. Weapons, ammunition, explosives, and high-risk goods may only transit through Vietnam's territory after obtaining permission from the Prime Minister.

3. Goods listed in the prohibited trade, export, temporary suspension of export, import prohibition, and temporary suspension of import lists, and goods exported and imported under permits may transit through Vietnam's territory after obtaining permission from the Ministry of Trade, except where international treaties to which Vietnam is a party provide otherwise, in which case such treaties' provisions shall apply.

4. Goods transiting through Vietnam's territory shall be subject to supervision by Vietnamese Customs throughout their movement within Vietnam, entering and exiting Vietnam via designated border gates and routes; the quantity of goods exported must match the quantity imported, intact and in original packages.

5. Consignors of transiting goods must pay customs fees and other fees applicable to transiting goods according to current Vietnamese regulations.

6. Transiting goods may not be consumed on Vietnam's territory. In cases where consumption is necessary, permission from the Ministry of Trade must be obtained.

7. The Ministry of Trade shall guide procedures for implementing the transit of goods through Vietnam's territory for transit agreements that differ from the provisions of Clause 1, 2, and 3 of this Article.

8. The Ministry of Finance shall guide procedures for warehousing and storage of transiting goods, procedures for transferring goods to different vessels or changing means of transport, and extension of transiting goods.

9. The Ministry of Transport shall guide transit routes.

Chapter VIII

HANDLING VIOLATIONS

Article 41. Handling violations by business entities

Business entities violating the provisions of this Decree shall be administratively sanctioned or criminally prosecuted, depending on the severity of the violation, in accordance with the law.

Article 42. Handling violations by state officials and civil servants

State officials and civil servants who abuse their positions or powers to violate the provisions of this Decree shall be disciplined or criminally prosecuted, depending on the severity of the violation, in accordance with the law.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 43. Implementation Provisions

1. This Decree takes effect from May 1, 2006, replacing Government Decree No. 57/1998/NĐ-CP dated July 31, 1998, detailing the implementation of the Law on Commerce regarding export, import, processing, and agency sales of goods with foreign countries, and Government Decree No. 44/2001/NĐ-CP dated August 2, 2001, amending and supplementing Government Decree No. 57/1998/NĐ-CP dated July 31, 1998.

All previous regulations on export and import management that conflict with the provisions of this Decree are hereby abolished.

Regulatory legal documents stipulating and guiding the implementation of this Decree by relevant ministries, sectors, and agencies must be issued to take effect from May 1, 2006.

2. The Ministry of Finance shall direct the Customs sector to develop plans to provide the Ministry of Trade and relevant ministries and sectors involved in export-import management and operations with periodic and ad hoc data on businesses engaged in export-import activities and business forms as prescribed by this Decree, export and import value data by commodity categories and markets, and related export and import data for the Ministry of Trade.

3. The Ministry of Trade shall lead and coordinate with relevant ministries, sectors, and provincial People's Committees under the central government to inspect the implementation of the provisions of this Decree; identify and notify relevant ministries and sectors to adjust any provisions contrary to this Decree if they appear in regulatory legal documents issued by these ministries and sectors to guide the implementation of this Decree.

4. Ministers, heads of ministerial-level agencies, heads of agencies under the Government, and Chairpersons of provincial and centrally-administered city People's Committees are responsible for guiding and enforcing this Decree./.