Consolidated Document No. 12/VBHN-BCT stipulates the import of tobacco products and cigars.

DECREE

Regulations on the Import of Cigarettes and Cubes

Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade regulating the import of cigarettes and cubes, effective as of February 20, 2014, amended and supplemented by:

1. Decree No. 42/2019/TT-BCT dated December 18, 2019 by the Minister of Industry and Trade amending and supplementing certain provisions on periodic reporting systems in the Decrees issued or jointly issued by the Minister of Industry and Trade, effective as of February 5, 2020.

2. Decree No. 38/2025/TT-BCT dated June 19, 2025 by the Minister of Industry and Trade amending and supplementing certain provisions on delegation of administrative procedures in fields under the management scope of the Ministry of Industry and Trade, effective as of July 1, 2025.

3. Decree No. 07/2026/TT-BCT dated February 24, 2026 by the Minister of Industry and Trade amending and supplementing certain provisions of Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade regulating the import of cigarettes and cubes, effective as of April 10, 2026.

Based on Decree No. 95/2012/NĐ-CP dated November 12, 2012 by the Government detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Based on Decree No. 67/2013/NĐ-CP dated June 27, 2013 by the Government detailing certain provisions and enforcement measures of the Law on Preventing and Combating the Harmful Effects of Tobacco in tobacco retail activities;

Based on Decree No. 187/2013/NĐ-CP dated November 20, 2013 by the Government detailing the implementation of the Commercial Law regarding international trade activities and foreign consignment, agency purchase and sale, processing, and transit operations with foreign countries;

In accordance with the request of the Director of the General Department of Customs and Excise,

The Minister of Industry and Trade promulgates Decree No. 47/VBHN-BCT dated April 3, 2020 by the Minister of Industry and Trade regulating the import of cigarettes and cubes.^[1]

Article 1. Scope of Application

1. This Decree regulates the import activities of cigarettes and cubes.

2. This Decree does not apply to:

a) The import of cigarettes and cubes for retail sale in duty-free shops;

b) The import of cigarettes and cubes as samples for research, experimental production, temporary importation, re-exportation for sample purposes at trade fairs or exhibitions; cigarettes and cubes imported by individuals within the standards prescribed by the Government;

c) Temporary importation, re-exportation; temporary exportation, re-importation; re-exportation through Vietnamese territory; and cross-border sales.

Article 2. Applicability

This Decree applies to cigarette importers, tobacco importers, organizations, and individuals involved in the import of cigarettes and cubes.

Article 3. Interpretation of Terms

“"Cigarettes and cubes" refers to tobacco products manufactured from all or part of tobacco leaves and used for smoking.

Article 4. List of Imported Cigarettes and Cigars

The list of imported cigarettes and cigars is specified in Appendix I attached to this Circular.

Article 5. Management Principles

1. Tobacco products, including cigarettes and cigars, are goods that the Socialist Republic of Vietnam, as a member of the World Health Organization (WHO), discourages consumption according to the Framework Convention on Tobacco Control (FCTC) of the WHO. The State uniformly manages the importation of cigarettes and cigars in accordance with Vietnam's commitments under the World Trade Organization (WTO).

2. In line with Vietnam's WTO commitments regarding state trading mechanisms, only traders designated by the Ministry of Commerce as provided for in Article 6 of this Circular are permitted to import cigarettes and cigars.

Article 6. Designation of Import Traders^[2]

1. The Ministry of Commerce designates traders holding a production license for tobacco products and where the State holds 100% equity as import traders of cigarettes and cigars under the state trading mechanism.

2. Traders holding a production license for tobacco products must directly carry out the importation of cigarettes and cigars, and may not delegate or entrust such tasks to other traders.

Article 7. Requirements for Imported Cigarettes and Cigars

1. Imported cigarettes and cigars that circulate in the market must be registered with the trademark protection authority in Vietnam; they must also bear the imported tobacco stamp as prescribed by the Ministry of Finance.

2. Imported cigarettes and cigars intended for sale in the domestic market must comply with current laws and regulations governing the sale of tobacco products.

3.^[3] Traders importing cigarettes must conduct conformity assessment according to national standards; traders importing cigars must declare applicable standards that conform to current regulations.

4.^[4] (Abolished)

5. Imported cigarettes and cigars must comply with current laws and regulations regarding labeling, labeling of tobacco products consumed in Vietnam, and printing health warnings on packaging.

Article 8. Import Procedures

1.^[5] When processing import procedures, apart from the customs import documents as prescribed by the customs authority, traders must present to the customs authority one original copy of the Automatic Import Registration Application for Cigarettes and Cigars confirmed by the issuing agency or submit an application for automatic import registration of cigarettes and cigars confirmed by the issuing agency through the electronic data processing system of customs; traders are responsible for the legality and completeness of the documents submitted to the customs authority.

2. Cigarettes and cigars may only be imported into Vietnam through international border crossings.

Article 9. Automatic Import Registration

1a.^[6] The Minister of Commerce delegates the authority for receiving, reviewing, and confirming or rejecting automatic import registration applications for cigarettes and cigars to the People's Committees of provinces where the principal trading entity is located.

1.^[7] Prior to processing the import procedures, traders submit one set of application documents directly at the provincial people's committee office where their principal trading entity is based or through the postal service or online services provided by the issuing agency, including:

a) Automatic Import Registration Application for Cigarettes and Cigars: two copies in the format specified in Appendix II attached to this Circular;

b) Purchase Contract: 01 (one) copy with seal of authenticity from the trader.Import Contract: One (1) copy (with seal of the merchant's certification stamp);

c) Commercial Invoice: One (1) copy (with seal of the merchant's certification stamp);

d) Bill of Lading or transportation document for the consignment: One (1) copy (with seal of the merchant's certification stamp) (if applicable);

d) Tobacco Cigarette Production License: One (1) copy (with seal of the merchant's certification stamp).

2. Within five (5) working days from the date of receipt of a complete and valid application submitted by the merchant in accordance with Clause 1, Article 9 of this Circular, the Licensing Authority shall proceed to confirm the Automatic Import Registration Application for Cigarettes.^[8] In case the application is incomplete or not confirmed, the Licensing Authority shall issue a written notification to the merchant requesting additional documentation or specifying the reasons.^[9] 3. The validity period of the confirmed Automatic Import Registration Application issued by the Licensing Authority is thirty (30) days from the date of confirmation.

[email protected]^[10] Circular No. 42/2019/TT-BCT amending and supplementing certain provisions on periodic reporting systems at various Circulars promulgated or jointly promulgated by the Minister of Industry and Trade based on the following:

Article 10. Reporting System

1. Within the first fifteen (15) days of the next quarter, tobacco importers of cigarettes and cigars shall submit to the Licensing Authority a written report on the automatic import of cigarettes and cigars for the previous quarter, specifying: type, quantity, value of import, selling price, and future import plans (in accordance with the format prescribed in Appendix III attached hereto).^[11] 2. Prior to October 15th each year, tobacco importers of cigarettes and cigars shall report to the Licensing Authority

(instead of the third quarter report) on the import situation for three (3) quarters and projected imports for the following year.^[12] The regular reporting system on the import situation of cigarettes and cigars is submitted directly or through postal services.

3.^[13] Article 11.

(Abolished)^[14] Article 12. Effective Date

1. This Decree shall take effect from February 20, 2014.^[15]

2. This Decree replaces the Joint Circular No. 01/2007/TTLT-BTM-BCN dated January 10, 2007 of the Ministry of Industry and Trade - Ministry of Industry (now the Ministry of Commerce) guiding the importation of cigarettes and cigars as stipulated in Decree No. 12/2006/NĐ-CP dated January 23, 2006 by the Government on detailed implementation rules for the Law on Trade regarding international trade activities and related activities of agency buying, selling, processing, and transit with foreign countries./.

Ministry of Commerce

LIST OF TOBACCO CIGARETTES AND CIGARS FOR IMPORT^[16]

(Issued with Decree No. 07/2026/TT-BCT dated February 24, 2026 by the Minister of Commerce)

Code

FORM OF APPLICATION FOR AUTOMATIC IMPORT^[17]

OF TOBACCO CIGARETTES AND CIGARS
(Issued with Decree No. 07/2026/TT-BCT dated February 24, 2026 by the Minister of Commerce)

NAME OF TRADING ENTITY

RE: Application for Confirmation of Automatic Import Registration Form for Cigarettes and Cigars
…, day ... month ... year ...

To:

(Address:…)¹:

Based on Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Ministry of Commerce governing the importation of cigarettes and cigars and Decree No. 07/2026/TT-BCT dated February 24, 2026 amending and supplementing Decree No. 37/2013/TT-BCT, (Name of trading entity ...), hereby requests

confirmation of the application for automatic import registration form for cigarettes and cigars as follows:¹ Product name and brand: …

HS Code: …

Import contract number:…

Quantity:…

Value (USD)…

Country of origin:…

Transport document number…(if applicable)

Production license for tobacco products number:…

Annual production and import quota for domestic consumption:

Domestic consumption from the beginning of the year to the date of application for confirmation:

Imports into the country from the beginning of the year to the date of application for confirmation:

The trading entity hereby submits with this application a copy of the contract, transport document (if applicable), production license for tobacco products and commercial invoice stamped as a true copy.

Requesting

confirmation of the automatic import registration form for the above-mentioned batch.¹ Note:

This application is in duplicate: one copy retained by the People's Committee of the province/city, and one copy submitted to the customs authority when processing the import procedures.

Registered at

___________________________

¹ Appendix III

QUARTERLY/ANNUAL REPORT ON AUTOMATIC IMPORT OF TOBACCO CIGARETTES AND CIGARS

(Issued with Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Ministry of Commerce governing the importation of cigarettes and cigars)

NAME OF TRADING ENTITY

To: Department of Import and Export - Ministry of Commerce

(Address: 54 Hai Ba Trung - Hoan Kiem - Hanoi)
Based on Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Ministry of Commerce governing the importation of cigarettes and cigars, the trading entity hereby reports on the situation of automatic imports of cigarettes and cigars (up to the reporting date) as follows:

Product name

(Signed and sealed)

* Note:

Ministry of Commerce via email addresses:

[email protected]

[email protected] - Decree No. 42/2019/TT-BCT amends and supplements certain provisions on the regular reporting system established in Circulars issued or jointly issued by the Minister of Commerce, based on the following: Based on Decree No. 98/2017/NĐ-CP dated August 18, 2017 by the Government on the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;; Based on Decree No. 98/2017/NĐ-CP dated August 18, 2017, of the Government, which stipulates the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

^{__________________________________}

^[1] p) Clauses 2 of Article 5, Clause 3 of Article 6, Clause 4 of Article 7, and Clause 2 of Article 8 of Circular No. 12/2018/TT-BCT dated June 15, 2018, by the Minister of Industry and Trade, which detail certain provisions of the Law on Foreign Trade Management and Decree No. 69/2018/NĐ-CP dated May 15, 2018, of the Government, which details certain provisions of the Law on Foreign Trade Management.

“Based on Decree No. 98/2017/NĐ-CP dated August 18, 2017 of the Government concerning the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Based on Decree No. 09/2019/NĐ-CP of the Government dated January 24, 2019, which stipulates the reporting system for state administrative agencies;

In accordance with the proposal from the Director of the Office of the Ministry;

The Minister of Industry and Trade promulgates this Circular amending and supplementing certain provisions on regular reporting systems at various Circulars issued by or jointly issued with the Minister of Industry and Trade.”

Circular No. 38/2025/TT-BCT amends and supplements certain provisions on the delegation of administrative procedures in fields under the management scope of the Ministry of Industry and Trade, based on the following:

“Based on Law No. 63/2025/QH15 on Organization of the Government;

Based on Law No. 64/2025/QH15 on Issuance of Normative Legal Documents;

Based on Resolution No. 190/2025/QH15 of the National Assembly dated February 19, 2025, which stipulates measures to address certain issues related to the restructuring of state administrative bodies;

Based on Decree No. 40/2025/NĐ-CP of the Government, dated February 26, 2025, which specifies functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Based on Decree No. 78/2025/NĐ-CP of the Government, dated April 1, 2025, which details certain provisions and measures to organize and guide implementation of the Law on Issuance of Normative Legal Documents;

Based on Decree No. 146/2025/NĐ-CP of the Government, dated June 12, 2025, which specifies delegation and hierarchical distribution in the field of industry and trade;

Based on Decree No. 139/2025/NĐ-CP of the Government, dated June 12, 2025, which defines jurisdictional authority between two levels of local government in the management fields of the Ministry of Industry and Trade;

In accordance with the proposal from the Director of the Office of the Ministry,

The Minister of Industry and Trade promulgates this Circular amending and supplementing certain provisions on the delegation of administrative procedures within provinces under the management scope of the Ministry of Industry and Trade.”

Circular No. 07/2026/TT-BCT amends and supplements certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, based on the following:

“Based on Decree No. 40/2025/NĐ-CP of the Government, which specifies functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Based on Decree No. 67/2013/NĐ-CP of the Government, which details certain provisions and measures to implement the Law on Prevention and Control of Harmful Effects of Tobacco in tobacco retail business;

Based on Decree No. 69/2018/NĐ-CP of the Government, which details certain provisions of the Law on Foreign Trade Management;

Based on Decree No. 94/2017/NĐ-CP of the Government concerning goods, services, and areas subject to state monopoly in commercial activities;

In accordance with the proposal from the Director of the Department of Import and Export,

The Minister of Industry and Trade promulgates this Circular amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars.”

^[2] This is amended and supplemented in accordance with Article 1 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[3] This is amended and supplemented in accordance with paragraph 1 of Article 2 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[4] This is repealed in accordance with paragraph 2 of Article 2 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[5] This is amended and supplemented in accordance with Article 3 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[6] This is amended and supplemented in accordance with paragraph 1 of Article 23 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on the delegation of administrative procedures in fields under the management scope of the Ministry of Industry and Trade, which becomes effective from July 1, 2025.

^[7] This is amended and supplemented in accordance with Article 4 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[8] The phrase “Department of Import and Export - Ministry of Industry and Trade” is replaced with the phrase “Permitting Authority” in accordance with paragraph 2 of Article 23 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on the delegation of administrative procedures in fields under the management scope of the Ministry of Industry and Trade, which becomes effective from July 1, 2025, and paragraph 2 of Article 4 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[9] The phrase “Department of Import and Export - Ministry of Industry and Trade” is replaced with the phrase “Permitting Authority” in accordance with paragraph 2 of Article 23 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on the delegation of administrative procedures in fields under the management scope of the Ministry of Industry and Trade, which becomes effective from July 1, 2025, and paragraph 2 of Article 4 of Circular No. 07/2026/TT-BCT amending and supplementing certain provisions of Circular No. 37/2013/TT-BCT dated December 30, 2013, issued by the Minister of Industry and Trade on the importation of cigarettes and cigars, which becomes effective from April 10, 2026.

^[10] The phrase "General Department of Customs and Trade - Ministry of Industry and Trade" is replaced by the phrase "Authorizing Agency" in accordance with paragraph 2 of Article 23 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on delegation of administrative procedures implementation in fields under the management scope of the Ministry of Industry and Trade, effective from July 1, 2025, and paragraph 3 of Article 4 of Circular No. 07/2026/TT-BCT amending and supplementing certain articles of Circular No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on tobacco products importation, effective from April 10, 2026.

^[11] The phrase "General Department of Customs and Trade - Ministry of Industry and Trade" is replaced by the phrase "Authorizing Agency" in accordance with paragraph 2 of Article 23 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on delegation of administrative procedures implementation in fields under the management scope of the Ministry of Industry and Trade, effective from July 1, 2025, and paragraph 1 of Article 5 of Circular No. 07/2026/TT-BCT amending and supplementing certain articles of Circular No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on tobacco products importation, effective from April 10, 2026.

^[12] The phrase "General Department of Customs and Trade - Ministry of Industry and Trade" is replaced by the phrase "Authorizing Agency" in accordance with paragraph 2 of Article 23 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on delegation of administrative procedures implementation in fields under the management scope of the Ministry of Industry and Trade, effective from July 1, 2025, and paragraph 2 of Article 5 of Circular No. 07/2026/TT-BCT amending and supplementing certain articles of Circular No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on tobacco products importation, effective from April 10, 2026.

^[13] This provision is amended and supplemented in accordance with Article 22 of Circular No. 42/2019/TT-BCT amending and supplementing certain provisions on regular reporting system at the circulars issued or jointly issued by the Minister of Industry and Trade, effective from February 5, 2020.

^[14] This provision is repealed in accordance with Article 6 of Circular No. 07/2026/TT-BCT amending and supplementing certain articles of Circular No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on tobacco products importation, effective from April 10, 2026.

^[15] Article 37 of Circular No. 42/2019/TT-BCT amending and supplementing certain provisions on regular reporting system at the circulars issued or jointly issued by the Minister of Industry and Trade, effective from February 5, 2020, is as follows:

“Article 37. Effective Date

1. This Circular shall take effect from February 5, 2020.

2. The following provisions are repealed:

a) Paragraph 6 of Article 1 of Circular No. 33/2016/TT-BCT dated December 23, 2016 by the Minister of Industry and Trade amending and supplementing certain articles of Circular No. 36/2015/TT-BCT dated October 28, 2015 on national technical regulations for paper products and sanitary paper.

b) Article 4 of Circular No. 51/2018/TT-BCT dated December 19, 2018 by the Minister of Industry and Trade amending and supplementing certain articles of Joint Circular No. 47/2011/TTLT-BCT-BTNMT dated December 30, 2011 by the Ministers of Industry and Trade and Natural Resources and Environment on importation, exportation, and temporary importation - re-exportation of ozone-depleting substances in accordance with the Montreal Protocol on Substances that Deplete the Ozone Layer.

c) Paragraph 20 of Article 1 of Circular No. 31/2018/TT-BCT dated October 5, 2018 by the Minister of Industry and Trade amending and supplementing certain articles of Circular No. 27/2013/TT-BCT dated October 31, 2013 on inspection of power operation and electricity use, resolution of disputes in electricity purchase and sale contracts.

Article 37 of Circular No. 38/2025/TT-BCT amending and supplementing certain provisions on the delegation of administrative procedures in fields under the management scope of the Ministry of Industry and Trade, effective from July 1, 2025, is as follows:

“Article 37. Implementation Clause

1. This Circular takes effect from July 1, 2025.

2. Annexed to this Circular are the new forms for administrative procedures in Appendix I and the newly prescribed forms in Appendix II.

3. Transitional Provisions

Any Licenses, Certificates, Certifications, approval documents, or authorization letters issued by a competent authority before July 1, 2025, for administrative procedures in fields already managed shall remain valid until the expiration date as specified in such documents.

4. This Circular abolishes:

a) Paragraph (2), Point d of Article 4 and Paragraph (3) of Article 18 of Circular No. 23/2024/TT-BCT dated November 7, 2024 by the Minister of Industry and Trade concerning the management and use of industrial explosives and precursor chemicals under the authority of the Ministry of Industry and Trade;

b) The phrase "Department of Science and Technology" in Point (a), Paragraph (4) of Article 11; the phrase “Trade Department” in Notes (5) of Form 01, Note (7) of Form 02 in Appendix IV of Circular No. 23/2024/TT-BCT dated November 7, 2024 by the Minister of Industry and Trade concerning the management and use of industrial explosives and precursor chemicals under the authority of the Ministry of Industry and Trade;

c) Appendix I annexed to Circular No. 40/2018/TT-BCT dated October 30, 2018 by the Minister of Industry and Trade concerning construction and content of safety documents in oil and gas operations; d) Article 17 of Circular No. 36/2019/TT-BCT dated November 29, 2019 by the Minister of Industry and Trade concerning quality management of products and goods under the responsibility of the Ministry of Industry and Trade;

e) Paragraph (2) of Article 21 of Circular No. 57/2018/TT-BCT dated December 26, 2018 by the Minister of Industry and Trade concerning detailed provisions of certain Decrees related to tobacco retail business;

f) The phrase "by post" in the content of Circular No. 11/2015/TT-BCT dated June 4, 2015 by the Minister of Industry and Trade concerning transit of goods through the People's Republic of China.

g) Article 2 of Circular No. 43/2023/TT-BCT amending and supplementing certain provisions of Circular No. 57/2018/TT-BCT dated December 26, 2018 by the Minister of Industry and Trade concerning detailed provisions of certain Decrees related to tobacco retail business.

h) Appendices 11, 12, 13, 14, and 15 annexed to Circular No. 43/2023/TT-BCT amending and supplementing certain provisions of Circular No. 57/2018/TT-BCT dated December 26, 2018 by the Minister of Industry and Trade concerning detailed provisions of certain Decrees related to tobacco retail business.

i) Paragraph (1), Paragraph (2) of Article 18 of Circular No. 02/2025/TT-BCT dated February 1, 2025 by the Minister of Industry and Trade concerning

protection of power engineering facilities and safety in the field of electricity; j) Paragraph (2) of Article 12 of Circular No. 47/2014/TT-BCT dated December 5, 2014 by the Minister of Industry and Trade concerning management of e-commerce websites; k) Paragraph (2) of Article 11 of Circular No. 59/2015/TT-BCT dated December 31, 2015 by the Minister of Industry and Trade concerning management of electronic commerce activities through applications on mobile devices;

l

Paragraph (2) of Article 11 of Circular No. 59/2015/TT-BCT dated December 31, 2015 by the Minister of Industry and Trade concerning management of electronic commerce activities through applications on mobile devices;) m) Appendix V annexed to Circular No. 07/2019/TT-BCT dated June 20, 2019 by the Minister of Industry and Trade concerning export of textile products to Mexico under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP);

n) Paragraph (2) of Article 5, Paragraph (3) of Article 6, Paragraph (4) of Article 7, and Paragraph (2) of Article 8 of Circular No. 12/2018/TT-BCT dated June 15, 2018 by the Minister of Industry and Trade concerning detailed provisions of the Law on Foreign Trade Management and Decree No. 69/2018/NĐ-CP dated May 15, 2018 by the Government concerning detailed provisions of the Law on Foreign Trade Management;

o) Article 15 of Circular No. 36/2019/TT-BCT dated November 29, 2019 by the Minister of Industry and Trade concerning quality management of products and goods under the responsibility of the Ministry of Industry and Trade;

p) Paragraph (2) of Article 5, Paragraph (3) of Article 6, Paragraph (4) of Article 7, and Paragraph (2) of Article 8 of Circular No. 12/2018/TT-BCT dated June 15, 2018 by the Minister of Industry and Trade concerning detailed provisions of the Law on Foreign Trade Management and Decree No. 69/2018/NĐ-CP dated May 15, 2018 by the Government concerning detailed provisions of the Law on Foreign Trade Management.

Clause 2 of Article 5, Clause 3 of Article 6, Clause 4 of Article 7, and Clause 2 of Article 8 of Circular No. 12/2018/TT-BCT dated June 15, 2018 by the Minister of Industry and Trade, providing detailed provisions for certain articles of the Law on Management of Foreign Trade and Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government, providing detailed provisions for certain articles of the Law on Management of Foreign Trade.

Article 8 and Article 9 of Decree No. 07/2026/TT-BCT amending and supplementing certain provisions of Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on the importation of cigarettes, cigars, are as follows:

“Article 8. Implementation Responsibility

The licensing authority shall organize inspections or cooperate with relevant authorities to inspect the implementation of cigarette and cigar import activities in accordance with the provisions of Decree No. 37/2013/TT-BCT and this Decree.

In the event that competent authorities conclude that a trader has not complied with the regulations related to the importation of cigarettes, cigars under current regulations and the violation is at the level of administrative penalty, the licensing authority shall consider not confirming the automatic import registration application for cigarettes, cigars submitted by the trader until the trader rectifies the violation.

In the event that competent authorities conclude that a trader has not complied with the regulations related to the importation of cigarettes, cigars under current regulations and the violation is at the level of criminal penalty consideration, the trader shall not act as an intermediary for the importation of cigarettes, cigars under the national trade mechanism specified in Clause 1 of Article 1 of this Decree until the trader is exempted from punishment or expunged of criminal record by a competent state authority in accordance with the provisions of law.

Article 9. Implementation Provisions

1. This Decree shall come into force on April 10, 2026.

2. In the event that difficulties arise during implementation, organizations and individuals shall be responsible for reporting to the Ministry of Industry and Trade for supplementation or amendment as appropriate.

3. The Director of the Department of Customs and Trade, heads of units under the Ministry of Industry and Trade, and relevant organizations and individuals are responsible for implementing this Decree./.”

^[16] Appendix I attached to Decree No. 37/2013/TT-BCT is replaced by Appendix I attached to Decree No. 07/2026/TT-BCT in accordance with Article 7 of Decree No. 07/2026/TT-BCT amending and supplementing certain provisions of Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on the importation of cigarettes, cigars, which shall come into force from April 10, 2026.

^[17] Appendix II attached to Decree No. 37/2013/TT-BCT is replaced by Appendix II attached to Decree No. 07/2026/TT-BCT in accordance with Article 7 of Decree No. 07/2026/TT-BCT amending and supplementing certain provisions of Decree No. 37/2013/TT-BCT dated December 30, 2013 by the Minister of Industry and Trade on the importation of cigarettes, cigars, which shall come into force from April 10, 2026.