Decree No. 14/2018/ND-CP provides detailed regulations on cross-border trade activities.

Pursuant to the Law on Competition and Rewards dated December 26,118/2025/NĐ-CP dated June 09, 2025 of the Government on implementing administrative procedures under the one-stop shop mechanism at the One-Stop Service Center and the National Public Service Portal;issued by the Government on June 19, 2015;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

At the proposal of the Minister of Industry and Trade;

The Government promulgates this Decree to provide detailed regulations on border trade activities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree provides detailed regulations on border trade activities stipulated in Article 53 and Article 54 of the Law on Management of Foreign Trade regarding the purchase and sale, exchange of goods by traders and residents at the border; activities of purchasing and selling, exchanging goods and related activities to the purchase and sale, exchange of goods as prescribed in international treaties between the Socialist Republic of Vietnam and neighboring countries.

2. Temporary import for re-export, temporary export for re-import, transshipment, and transit activities are not within the scope of regulation of this Decree.

Article 2. Applicability

1. Traders, organizations, and individuals participating in border trade activities.

2. Agencies and organizations managing and overseeing cross-border trade activities.

3. Other agencies, organizations, and individuals related to cross-border trade activities.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. Neighboring country means a country sharing a land border with the Socialist Republic of Vietnam, including: the People's Republic of China, the Lao People's Democratic Republic, and the Kingdom of Cambodia.

2. Other border gates and places opened for crossing the border are secondary border gates and border openings as prescribed by laws on border gate management.

a) Vietnamese citizens registered as permanent residents in communes, wards, towns, or equivalent administrative areas where part of the administrative boundaries coincide with the national border on land.

b) Persons holding permits issued by authorized public security agencies allowing residence in border areas.

4. Border markets include border markets or market zones, border trading points, border gate markets, and markets within border economic zones located in communes, wards, towns, or equivalent administrative areas where part of the administrative boundaries coincide with the national border on land, and which have export, import, purchase, and sale, exchange of goods activities by traders and border residents.

5. Trading and exchange of goods across borders by traders are activities of export and import as prescribed by law.

1. Border trade activities shall be settled in freely convertible foreign currencies, Vietnamese dong, or the currency of neighboring countries.

a) Bank transfer.

b) Cash payment.

c) Netting settlement between exported goods and services against imported goods and services (the difference settled through banks).

Chapter II

BORDER TRADE ACTIVITIES OF TRADERS

Article 5. Traders purchasing and exchanging goods across borders

1. Traders conducting cross-border purchase and sale, exchange of goods activities are Vietnamese traders, including enterprises, cooperatives, individual businesses, and individuals registered for business operations in accordance with the law.

2. Foreign-invested enterprises, branches of foreign companies in Vietnam may conduct cross-border purchase and sale, exchange of goods activities in accordance with the commitments of international treaties to which the Socialist Republic of Vietnam is a party.

Article 6. Border gates implementing cross-border purchase and sale, exchange of goods activities by traders

1. Border gates implementing cross-border purchase and sale, exchange of goods activities by traders shall comply with the provisions of Clause 1, Article 54 of the Law on Management of Foreign Trade.

2. In cases where cross-border purchase and sale, exchange of goods activities are conducted through secondary border gates and border openings, the People's Committee of the border province shall decide and announce the list of secondary border gates and border openings permitted to conduct such activities after consultation and agreement with relevant ministries and sectors on ensuring sufficient specialized inspection and control forces and technical infrastructure conditions for state management.

3. The Ministry of Industry and Trade shall take the lead and coordinate with relevant agencies to report to the Prime Minister for consideration and permission to implement cross-border purchase and sale, exchange of goods activities at other locations that are not secondary border gates or border openings as prescribed in Clauses 1 and 2 of this Article. Based on the Prime Minister's approval, the People's Committee of the border province shall consult and agree with relevant ministries and sectors on ensuring sufficient specialized inspection and control forces and technical infrastructure conditions for state management.

Article 7. Goods for sale and exchange across borders by traders

1. Goods for sale and exchange across borders by traders must comply with the provisions of the Law on Foreign Trade Management and detailed guiding documents regarding international goods trading activities.

2. The Ministry of Industry and Trade shall take the lead and coordinate with relevant ministries, agencies, and People's Committees of border provinces to issue a list of goods permitted for sale and exchange through secondary border gates and informal border crossings by traders during specific periods.

Article 8. Quarantine, food safety inspection, and quality inspection for goods for sale and exchange across borders by traders

Goods for sale and exchange across borders by traders must comply with legal regulations and international treaties concerning health quarantine; animal and plant quarantine, aquatic product quarantine; product quality inspection; and food safety inspection.

Article 9. Forms of agreement in cross-border goods trading activities by traders

1. Cross-border goods trading activities by traders shall be conducted based on agreements between Vietnamese traders and traders or individuals from neighboring countries in one of the following forms:

a) A written contract.

b) In cases where a written contract is not established, the trader must prepare a list of goods for sale and exchange across borders. The Vietnamese trader must sign and stamp the list, bear full responsibility under the law for its authenticity, and it shall have the same legal effect as a contract.

2. The list of goods for sale and exchange across borders by traders as stipulated in point b, Clause 1 of this Article shall be implemented according to the model prescribed in the Appendix accompanying this Decree.

Article 10. Tax, fee, and charge policies

1. Traders engaged in cross-border goods trading activities must fully perform their tax, fee, and charge obligations as prescribed by law.

2. Goods for sale and exchange across borders shall enjoy preferential treatment as provided by law and international treaties to which the Socialist Republic of Vietnam is a member.

3. Exported goods under the form of cross-border goods trading activities by traders as prescribed in this Decree shall be eligible for value-added tax refunds as stipulated by law.

4. Taxes, fees, and charges in cross-border goods trading activities by traders shall be implemented in accordance with the provisions of the law.

Chapter III

CROSS-BORDER GOODS TRADING ACTIVITIESOF BY BORDER RESIDENTS

Article 11. Border gates implementing cross-border goods trading activities by border residents

Cross-border goods trading activities by border residents shall be carried out through border gates and informal border crossings as prescribed in Article 6 of this Decree.

Article 12. Goods for sale and exchange by border residents

1. Goods of border residents are goods produced in Vietnam or neighboring countries purchased and exchanged by border residents in the border areas of both countries to meet production and consumption needs of border residents.

2. The Ministry of Industry and Trade shall issue a list of goods for sale and exchange by border residents as stipulated in Clause 1 of this Article.

Article 13. Tax on goods bought and sold, exchanged by border residents

1. Border residents buying and selling, exchanging goods listed in the Catalogue of Goods for Purchase and Exchange by Border Residents issued by the Ministry of Industry and Trade pursuant to Clause 2, Article 12 of this Decree shall enjoy tax exemption quotas as stipulated in Appendix V of Government Decree No. 134/2016/NĐ-CP dated September 1, 2016 detailing certain provisions and implementing measures of the Law on Export Duties and Import Duties.

2. The value of goods exceeding the quota prescribed in Clause 1 of this Article must be subject to import duties and other taxes and fees (if applicable) as provided by law.

Article 14. Management of bulk purchasing of goods bought and sold, exchanged by border residents

1. Goods within the quota prescribed in Clause 1 of Article 13 of this Decree but not used by border residents for production or consumption must be taxed according to the provisions of the law.

2. Merchants may carry out bulk purchases of goods specified in Clause 1 of this Article at border markets and must prepare a list of bulk purchased goods.

3. Goods bought and sold, exchanged by border residents as specified in Clause 1 of this Article when being bulk purchased must undergo quarantine, food safety inspection, and quality control as stipulated in Article 8 of this Decree.

4. The Ministry of Finance shall provide guidance and regulations on the collection of taxes on goods within the quota but not used for production or consumption by border residents as prescribed in Clause 1 of this Article.

Article 15. Quarantine, Quality Inspection, and Food Safety Control in the Activities of Buying and Selling, Exchanging Goods by Border Residents

1. Goods bought and sold, exchanged by border residents do not need to undergo medical quarantine except in cases where the competent state agency announces the occurrence of infectious diseases or the risk of infectious diseases, in which case medical quarantine must be conducted.

2. Goods that fall under the category of animal, plant quarantine, and aquatic product quarantine announced by the competent state agency during each period must be quarantined in accordance with the provisions of the law.

3. Goods bought and sold, exchanged by border residents do not require quality and food safety inspection and control except as provided in Clause 3 of Article 14 of this Decree.

Chapter IV

BORDER MARKETS

Article 16. Subjects Engaged in Buying and Selling, Exchanging Goods at Border Markets

3. Merchants, households, and individuals registered for business in neighboring countries are only permitted to buy and sell, exchange goods at border markets and must comply with the relevant Vietnamese laws.

Article 17. Business Activities at Border Markets

Business activities at border markets shall be carried out in accordance with the following regulations:

1. Decree No. 02/2003/ND-CP dated January 14, 2003 of the Government on the development and management of markets, Decree No. 114/2009/ND-CP dated December 23, 2009 of the Government amending and supplementing certain articles of Decree No. 02/2003/ND-CP dated January 14, 2003 of the Government on the development and management of markets, and other relevant legal normative documents.

2. International treaties between the Socialist Republic of Vietnam and neighboring countries.

Article 18. Goods for Sale and Exchange at Border Markets

1. Goods for sale and exchange at border markets must be goods permitted to circulate in the Vietnamese market according to the provisions of the law.

2. Goods sold and exchanged across the border for business purposes at border markets must comply with the provisions of this Decree.

Article 19. Inspection of Goods for Sale and Exchange at Border Markets

1. Goods for sale and exchange at border markets that fall under the objects subject to medical inspection, animal inspection, plant inspection, and aquatic product inspection shall be inspected in accordance with the provisions of the law on medical inspection, animal inspection, plant inspection, and aquatic product inspection.

2. Goods for sale and exchange at border markets must be inspected and controlled for quality and food safety.

3. When goods are imported from neighboring countries into border markets, they must undergo inspection with the quarantine authority at the border gate where the goods are imported. Goods exported from border markets to neighboring countries must be inspected in accordance with the provisions of the law.

Article 20. Tax, Fee, and Stamp Duty Regulations for Goods for Sale and Exchange at Border Markets

Merchants, organizations, individual businesses, and individuals registered for business in border markets must comply with the provisions of Vietnamese law on tax, fee, and stamp duty: Value-added tax, corporate income tax, special consumption tax, business registration fee, and other types of taxes and fees (if applicable).

Chapter V

CROSSING BORDERS OF PERSONS AND MEANS OF TRANSPORTATIONIN BORDER TRADE ACTIVITIES

Article 21. Crossing Borders of Persons and Means of Transportation of Vietnam

In addition to the aforementioned documents, the driver of the means of transportation must also have a driving permit appropriate to the type of means of transportation being driven.

2. The owner of the means of transportation and the driver of the means of transportation carrying goods when entering locations within the border area must present or submit the required documents as stipulated by current laws.

4. Management of Vietnamese means of transportation crossing the border to deliver goods directly at border gates and designated border crossings and returning on the same day, and means of transportation of individuals and organizations frequently crossing the border in border areas shall be carried out in accordance with the provisions of the law.

5. Persons and means of transportation carrying goods specified in this Article who wish to enter cargo transfer points defined in the Transport Agreements between the Government of Vietnam and neighboring countries to deliver goods must comply with the provisions of the Agreement, Protocol, and other agreements signed between the Socialist Republic of Vietnam and neighboring countries regarding entry and exit and cargo transport.

Article 22. Entry and Exit of Persons and Means of Transport from Neighboring Countries

2. Means of transport for goods of neighboring countries shall pass through border gates according to the provisions of this Decree to deliver and receive goods at locations designated by Vietnamese competent authorities within the border area.

4. Means of transport of neighboring countries entering the border gate area, border crossing points of Vietnam to deliver and receive goods and then immediately return to their country on the same day, and means of transport of individuals and organizations in the border area frequently crossing the border during the day do not need to declare customs declarations and submit vehicle documents but must be subject to inspection, control, and quarantine by specialized state management agencies at border gates.

5. The management of means of transport of neighboring countries entering the border gate area, border crossing points of Vietnam to deliver and receive goods immediately at the border gate area and then return on the same day, and means of transport of individuals and organizations in the border area frequently crossing the border shall be carried out in accordance with Vietnamese laws.

6. In cases where persons and means of transport of neighboring countries have the need to enter areas outside the border gate, border crossing points to deliver and receive goods, they must comply with the provisions of agreements, protocols, and other agreed documents signed between the Socialist Republic of Vietnam and neighboring countries regarding entry and exit and transportation of goods.

Chapter VI.

IMPLEMENTATION AND EFFECTIVE DATE OF ENFORCEMENT

Article 23. Responsibilities of the Ministry of Industry and Trade

1. To take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees along the border to guide the implementation of this Decree.

2. To take the lead and coordinate with relevant ministries, sectors to advise the Government,

3. To coordinate with relevant ministries, sectors, and provincial People's Committees along the border in directing, managing, and guiding cross-border trade activities according to assigned functions and tasks.

4. To take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees along the border to specify the implementation of cross-border trade activities for secondary border gates and border crossing points.

5. To take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees along the border to regulate the buying and selling, exchange of goods across the border by traders in cases of congestion or potential congestion of goods at border gates and border crossing points of border provinces, environmental pollution risks, natural disasters, epidemics, and other necessary situations.

6. To cooperate, exchange, and agree with competent authorities of neighboring countries on mechanisms for coordinating in the management of cross-border trade activities.

7. To compile and report periodically or urgently to competent authorities about cross-border trade activities.

Article 24. Responsibilities of Relevant Ministries and Sectors

1. The Ministry of National Defense shall take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees bordering to be responsible for state management at border gates within their assigned functions and tasks as prescribed by law.

3. The Ministry of Health shall take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees bordering to manage and guide the implementation of border health quarantine work, food safety inspections according to laws on food safety in border trade activities.

4. The Ministry of Agriculture and Rural Development shall take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees bordering to manage and guide the implementation of animal and plant quarantine work, aquatic product quarantine, and food safety according to laws on food safety in border trade activities.

5. The Ministry of Science and Technology shall take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees bordering to manage and guide the implementation of quality inspection work for goods in border trade activities.

6. The Ministry of Transport shall take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees related to create favorable conditions for infrastructure development serving border trade activities; guide the implementation of international treaties and related regulations concerning means of transportation crossing the border.

7. The State Bank of Vietnam shall take the lead and coordinate with relevant ministries, sectors, and provincial People's Committees bordering to manage and guide payment activities in border trade.

8. The Ministry of Public Security shall, within its functions and tasks, coordinate with relevant ministries, sectors, and provincial People's Committees bordering to implement residence management in border areas; coordinate with relevant ministries, sectors, and provincial People's Committees bordering to protect border security, maintain public order and social safety in border areas, manage exit and entry of persons and means of transportation in border trade activities; strengthen international cooperation with competent agencies of other countries in combating and preventing crimes and violations of law in border trade activities.

9. Relevant ministries and sectors shall coordinate with the Ministry of Industry and Trade to unify guidance and direction on managing and operating border trade activities within their respective responsibilities.

Article 25. Responsibilities of Provincial People's Committees Bordering

1. Organize management and operation of trade activities at border gates within their jurisdiction according to the provisions of law and directives of the Prime Minister at each period.

2. Implement directives on managing and operating border trade activities from the Ministry of Industry and Trade and relevant ministries and sectors.

3. Proactively establish mechanisms and policies to encourage traders from all economic sectors to invest and develop supporting trade activities in border areas.

4. Direct provincial departments and related agencies to closely monitor the situation of border trade activities; report periodically every month or at any time to the Ministry of Industry and Trade on the situation of border trade activities in their province.

5. Issue a list of sub-border gates and open border crossings according to Clause 2, Article 6 of this Decree.

6. Apply measures to address cargo congestion within their province according to Clause 2, Article 54 of the Law on Management of Foreign Trade.

Article 26. Effective date

1. This Decree takes effect from January 23, 2018.

2. Repeal Decision No. 52/2015/QĐ-TTg dated October 20, 2015.

3. Documents announcing sub-border gates and open border crossings permitted to conduct border trade activities issued by provincial People's Committees bordering under Decision No. 52/2015/QĐ-TTg and Circulars issued under Decision No. 52/2015/QĐ-TTg before the effectiveness of this Decree shall continue to be implemented until their expiration date as stated in those documents.

4. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, and Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.