Decree 292/2026/NĐ-CP of the Ministry of Industry and Trade

 

 

DECREE

Detailed regulations on certain provisions and measures to organize and guide the implementation of the Law on Foreign Trade Management

 

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

At the proposal of the Minister of Industry and Trade;

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14;

BASED ON THE INVESTMENT LAW NO. 143/2025/QH15;

Pursuant to the Law amending and supplementing certain articles of the Bidding Law; the Investment Law; the Customs Law; the Value Added Tax Law; the Export and Import Tax Law; the Investment Law; the Public Investment Law; the Law on State Asset Management and Use No. 90/2025/QH15;

Pursuant to the Enterprise Law No. 59/2020/QH14; the Law amending and supplementing certain articles of the Enterprise Law No. 76/2025/QH15;

At the proposal of the Minister of Industry and Trade;

The Government promulgates this Decree detailing certain provisions and measures to organize and guide the implementation of the Law on Foreign Trade Management.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Decree details Clause 1 Article 10, Clause 1 Article 28, Clause 1 Article 31, Article 38, Article 39, Clause 2 Article 40, Article 41, Article 42, Article 43, Clause 4 Article 44, Clause 3 Article 110, Clause 4 Article 111 of the Law on Foreign Trade Management and provides measures to organize and guide the implementation of the Law on Foreign Trade Management regarding:

a) International trade activities carried out in the forms of export, import; temporary import for re-export; temporary export for re-import; transshipment; transit and other related activities under the provisions of laws and international treaties to which the Socialist Republic of Vietnam is a member.

b) Resolution of disputes concerning the application of foreign trade management measures.

2. The importation of goods that are movable property of organizations and individuals; baggage of outbound and inbound passengers; goods of foreign organizations and individuals enjoying privileges and immunities; gifts, presents, samples shall comply with relevant legal provisions or specific provisions of the Prime Minister.

3. This Decree applies to:

a) State administrative agencies.

b) Business entities participating in foreign trade activities.

c) Other domestic and foreign organizations and individuals related thereto.

Article 2. Principles for Administrative Procedures

For administrative procedures prescribed in this Decree, the principles for filing and submitting documents are as follows:

1. Documents shall be submitted in one of the following ways:

a) Submitted online through the National Public Service Portal, the Single Window Portal, or the service portal of the licensing authority.

b) Submitted directly at the One-Stop Shop of the licensing authority as prescribed.

c) Sending through postal services.

2. Legal representatives or authorized representatives must sign all documents and papers in the application dossier. In case of signing by an authorized representative, the application dossier must include an authorization letter in compliance with legal provisions.

3. The application dossier shall be prepared in one set in Vietnamese. Documents and papers in languages other than Vietnamese must be translated into Vietnamese and verified by the legal representative or authorized representative.

4. When submitting documents online, electronic documents must use digital signatures in accordance with legal provisions on administrative procedures in the electronic environment. Documents in the electronic dossier are electronic copies.

5. The licensing authority shall deliver the results of administrative procedures to business entities in paper form via direct delivery, postal service, or electronically (if applicable).

 

Chapter II

MANAGEMENT OF EXPORT AND IMPORT ACTIVITIES

Article 3. Freedom to Engage in Export and Import Business

1. Vietnamese traders who are not economic organizations with foreign investment capital shall engage in export and import business and carry out other related activities without being subject to the industry and profession registration requirements stipulated in Article 4 of this Decree, except for goods listed in the Prohibited Export and Import List as prescribed in this Decree; other prohibited export and import goods as prescribed by law; goods temporarily suspended from export and import.

Branches of Vietnamese traders may conduct foreign trade activities under the authorization of the trader.

2. Economic organizations with foreign investment capital and branches of foreign traders in Vietnam when conducting export and import activities within the scope regulated by this Decree must implement Vietnam's commitments in international treaties to which the Socialist Republic of Vietnam is a member, the list of goods and timelines announced by the Ministry of Industry and Trade.

Economic organizations with foreign investment capital may directly export or entrust the export of products produced by such organization; directly import or entrust the import of machinery, equipment, raw materials, supplies, spare parts, components, and other goods necessary for implementing investment activities in accordance with the objectives specified in the Investment Registration Certificate.

3. Foreign traders without a presence in Vietnam engaging in business in Vietnam may only operate within the scope of export and import rights as currently prescribed by the Government.

Foreign traders without a presence in Vietnam may purchase goods to deliver to domestic traders or lease or borrow goods from domestic traders to serve processing contracts for themselves; they may purchase goods or accept processed products, raw materials, auxiliary materials, supplies, components, and excess semi-finished products from processing contracts and sell them to domestic traders to serve the production of export goods.

Article 4. Management of Export and Import Goods

1. For goods exported and imported under permits, traders exporting and importing must have permits as prescribed by law.

2. For goods exported and imported under conditions, traders exporting and importing must meet the conditions as prescribed by law.

3. Goods exported and imported must comply with and meet the management policies for specific commodities as prescribed. For goods listed in the Export and Import Goods List, traders exporting and importing such goods must be subject to inspection according to Article 65 of the Law on Foreign Trade Management, and must be inspected by competent authorities as prescribed by law.

Article 5. Prohibited Export and Import Goods

1. Prohibited export and import goods shall be implemented according to current legal documents and the Prohibited Export and Import Goods List prescribed in Appendix I of this Decree.

2. Based on Appendix I of this Decree and current legal documents, the Minister, Head of a Government Agency at the ministerial level shall be responsible for announcing detailed prohibited export and import goods along with the commodity code (HS code), except where current laws already provide detailed HS codes for these goods. 3. The permission to export and import prohibited export and import goods as prescribed in Clause 2, Article 10 of the Law on Foreign Trade Management and Clause 1, Article 28 of Government Decree No. 146/2025/NĐ-CP on decentralization in the industrial and commercial sectors shall be carried out according to the provisions of Clause 4 and Clause 5 of this Article. In cases of necessity, the Minister, Head of a Government Agency at the ministerial level may issue regulatory legal documents detailing the issuance of permits for goods exported and imported as prescribed in this clause.

Prohibited export and import goods as prescribed in Appendix I of this Decree are goods with HS codes and detailed descriptions of goods in the detailed list announced by the Minister, Head of a Government Agency at the ministerial level.

4. The documents for permission to export and import prohibited export and import goods as prescribed in Clause 3 of this Article include:

a) Application form for exporting and importing prohibited export and import goods according to Form No. 01 prescribed in Appendix VII of this Decree or according to the form prescribed by the Minister, Head of a Government Agency at the ministerial level with authority to manage (if applicable): one original copy.

b) Documentation explaining the plan for using and managing exported and imported goods during the usage period; plans for handling exported and imported goods after usage: one original copy.

c) Report on the implementation of previously issued permits (if applicable): one original copy.

d) Other documents and papers as prescribed by the Minister, Head of a Government Agency at the ministerial level with authority to manage (if applicable).

5. The process for issuing permits to export and import prohibited export and import goods as prescribed in Clause 3 of this Article

a) Traders submit application documents for permits to export and import prohibited export and import goods as prescribed in Clause 4 of this Article to the issuing authority.

b) If the documents are incomplete or do not comply with regulations, within three working days from the date of receiving the documents, the issuing authority will notify the trader to complete the documents.

c) Within five working days from the date of receiving complete and compliant documents, the issuing authority will issue an Export and Import Permit to the trader. If the permit is not issued, the issuing authority will provide a written response stating the reasons.

d) The issuing authority specifies the validity period of the permit for the trader to export and import goods in each case.

6. The retention and usage period in Vietnam for prohibited import goods as prescribed in Clause 3 of this Article shall be registered by the trader with the issuing authority but shall not exceed two years.

7. Traders granted permits to export and import as prescribed in Clause 3 of this Article shall be responsible for submitting reports according to Form BC01 prescribed in Appendix VII of this Decree to the issuing authority no later than December 31 each year regarding the situation of exports, imports, use of goods, and disposal of goods after use.

7. The trader who is granted permission to export and import in accordance with Clause 3 of this Article shall be responsible for submitting report BC01 as prescribed in Appendix VII of this Decree to the granting authority no later than December 31 each year regarding the situation of exports, imports, use of goods, and disposal of goods after use.

Article 6. Issuance of Export and Import Permits for Goods Subject to Temporary Suspension of Export or Import Measures

1. The application dossier for issuing Export and Import Permits for goods subject to temporary suspension of export or import measures as prescribed in Clause 1, Article 14 of the Law on Foreign Trade Management and Point B.I.1, Section 1, Appendix I.2 of Resolution No. 66.18/2026/NQ-CP of the Government on decentralization, reduction, and simplification of administrative procedures and business conditions includes:

a) An application form for Export and Import Permit for goods subject to temporary suspension of export or import measures, according to Form No. 01 stipulated in Appendix VII of this Decree: one original copy.

c) Report on the implementation of previously issued permits (if applicable): one original copy.

d) Other documents and papers as prescribed by the Minister, Head of a Government Agency at the ministerial level with authority to manage (if applicable).

2. Procedure for issuing Export and Import Permits for goods subject to temporary suspension of export or import measures:

a) The trader submits the application dossier as prescribed in Clause 1 of this Article to the issuing authority.

b) In cases where the dossier is incomplete, non-compliant with regulations, or requires additional explanatory documents, within three working days from the date of receiving the dossier, the issuing authority will notify the trader to complete the dossier.

c) Within two working days from the date of receiving a complete and compliant dossier, the issuing authority forwards the dossier to relevant ministries or ministerial-level agencies for their comments.

Within five working days from the date of receiving the request for comments from the issuing authority, the relevant ministries or ministerial-level agencies shall issue a response to the issuing authority regarding agreement or disagreement with granting the import permit. If the permit is not granted, the relevant ministries or ministerial-level agencies must clearly state the reasons.

d) Within three working days from the date of receiving the response from the relevant ministries or ministerial-level agencies, the issuing authority issues the Export and Import Permit to the trader. If the permit is not issued, the issuing authority shall provide a written response stating the reasons.

3. The issuing authority specifies the validity period of the Permit in each case.

4. The retention and usage period in Vietnam for goods subject to temporary suspension of export or import measures as stipulated in this Article shall be registered by the trader with the issuing authority but shall not exceed two years.

5. Traders granted permits under this Article are responsible for submitting reports according to Form BC01 stipulated in Appendix VII of this Decree to the issuing authority by December 31 each year regarding the situation of exports, imports, use of goods, and disposal of goods after use.

Article 7. Designation of Traders for Export and Import

1. List of goods for export and import through designated traders as prescribed in Appendix II attached to this Decree.

2. The designation of traders for export and import shall be carried out in accordance with the provisions of competent authorities as stipulated in Appendix II of this Decree.

Article 8. Goods for Export and Import Based on Permits and Conditions

1. Goods for export and import based on permits and conditions shall be implemented in accordance with current laws and the List of Goods for Export and Import Based on Permits and Conditions as prescribed in Appendix III of this Decree.

2. Based on Appendix III of this Decree and current laws, the Minister or Head of a ministerial-level agency shall be responsible for announcing detailed information on goods accompanied by HS codes, except where current laws have already provided detailed HS codes for these goods.

3. The Minister or Head of a ministerial-level agency shall promulgate or submit to the competent authority for promulgation detailed regulations on the procedures and formalities for issuing export and import permits and implementing permit issuance as prescribed.

4. Based on the management objectives in each period, the Minister of Industry and Trade shall specify the application of automatic export permits and automatic import permits for certain types of goods.

Article 9. Goods for export and import under specific regulations

1. The Minister of National Defense and the Minister of Public Security shall decide on the list of goods for export and import to serve national defense and security and stipulate the procedures for issuing export and import permits.

2. The Minister of Science and Technology shall stipulate the procedures for importing used machinery, equipment, and production lines.

Article 10. List of goods and authority to manage Free Circulation Certificates (CFS)

The list of goods and the authority to manage CFS is specified in Appendix IV issued together with this Decree.

Article 11. Provisions on CFS for imported goods

1. In cases where necessary to ensure management requirements, ministries and ministerial-level agencies, based on the management authority stipulated in Appendix IV of this Decree, shall submit to the Government for issuance of documents specifying that imported goods must submit CFS to the competent authorities and publish in detail the list of goods along with the HS code of the goods.

2. Ministries and ministerial-level agencies with management authority shall specify or report to the competent authority to specify the minimum information required on the CFS for imported goods, or prescribe a model CFS for imported goods.

3. Ministries and ministerial-level agencies with management authority shall specify in detail the cases where CFS applies to multiple consignments; specify in detail the validity period of the CFS for imported goods when the CFS does not specify the validity period.

4. CFS for imported goods shall be expressed in English. In cases where the CFS is expressed in a language other than English, it must be translated into Vietnamese and verified by the importer.

5. Where there is a requirement from ministries and ministerial-level agencies with management authority, the CFS must be legalized according to the provisions of the law on consular certification and legalization, except in cases exempted from consular legalization according to the law on consular certification and legalization.

6. In cases where there is doubt about the authenticity of the CFS or the imported goods do not match the contents of the CFS, the competent authority shall send a request for inspection and verification to the agency or organization issuing the CFS.

Article 12. Provisions on CFS for exported goods

1. The People's Committee of the province is the competent authority to issue CFS for exported goods according to the following provisions:

a) At the request of the exporter for issuing CFS for goods.

b) Goods have announced standards or product announcement certificates or registration certificates for circulation according to current laws.

2. The application dossier for issuing CFS for exported goods includes:

a) Application form for CFS according to Form No. 02 stipulated in Appendix VII of this Decree: 01 original copy, expressed in Vietnamese and English.

b) List of production facilities (if any), including the name and address of the facility, products produced for export: 01 original copy.

c) Copy of the announced standard applicable to the product or goods or product announcement certificate or registration certificate for the product or goods accompanied by the expression (on the product label or packaging or accompanying documents of the product or goods): 01 copy stamped by the trader.

3. Procedure for issuing CFS for exported goods

a) The trader submits the dossier prescribed in Clause 2 of this Article to the issuing authority.

b) In cases where the dossier is incomplete or incorrect, within 02 working days from the date of receiving the dossier, the issuing authority shall notify the trader to complete the dossier.

c) Within 02 working days from the date of receiving a complete and correct dossier, the issuing authority issues CFS to the trader. In case of refusal to issue CFS, the issuing authority shall provide a written response stating the reasons.

d) The issuing authority may conduct inspections at the place of production if it deems that the inspection on the dossier is insufficient basis for issuing CFS or detects signs of violation of the regulations on previously issued CFS.

đ) The quantity of CFS issued for goods according to the request of the trader.

4. CFS for exported goods shall be expressed in English according to Form No. 02A stipulated in Appendix VII of this Decree.

In addition to the information in Form No. 02A, ministries and ministerial-level agencies with management authority and the issuing authority may stipulate additional specific information on the CFS for exported goods according to management requirements but must ensure the following minimum information:

a) Name of the issuing authority or organization.

b) Number and date of issuance of CFS.

c) Name of the product or goods granted CFS.

d) HS code of the goods granted CFS.

đ) Name and address of the manufacturer or exporter of the goods.

e) On the CFS, it must clearly state that the product or goods are produced and permitted to be sold freely in the Vietnamese market.

g) Name, signature of the person signing the CFS and stamp of the issuing authority or organization.

In cases where the importing country requires the trader to submit CFS according to the model prescribed by that country, the issuing authority shall issue CFS based on the requested model.

5. The CFS issued for exported goods has a validity period of 05 years from the date of issuance, unless otherwise provided by current laws.

6. The issuing authority shall revoke the CFS already issued in the following cases:

a) Exporters forge certificates or documents.

b) CFS issued for goods that do not meet the announced standards.

 

Chapter III

TEMPORARY IMPORTATION AND RE-EXPORTATION; TEMPORARY EXPORTATION AND RE-IMPORTATION; TRANSFER OF GOODS

Section 1

GENERAL PROVISIONS

Article 13. Prohibition on Temporary Import for Re-export, Transshipment; Suspension of Temporary Import for Re-export, Transshipment Business

Clause 1. The list of goods prohibited from temporary import for re-export, transshipment business is specified in Appendix V attached to this Decree.

Clause 2. The list of goods specified in Clause 1 of this Article does not apply to cases where goods are transshipped directly from the exporting country to the importing country without passing through Vietnamese border gates.

Clause 3. In cases where it is necessary to prevent environmental pollution, disease outbreaks, health and life impacts, illegal transportation, trade fraud risks, the Minister of Industry and Trade shall decide specifically on goods to be suspended from temporary import for re-export, transshipment business and publicly announce the accompanying HS code list.

Article 14. Temporary Import for Re-export Business

Clause 1. The People's Committee of the province is the competent authority to issue the Permit for Temporary Import for Re-export for goods specified in point a, Clause 1, Article 39 of the Law on Foreign Trade Management, except for cases stipulated in Clauses 2 and 3 of this Article. The application procedures and issuance process shall be carried out in accordance with Articles 20 and 21 of this Decree.

Clause 2. For economic organizations with foreign investment capital, they may only carry out temporary import for re-export of goods in accordance with the provisions of Article 16 of this Decree, but shall not engage in temporary import for re-export business activities.

Clause 3. Where current laws have already provided that goods must be licensed when temporarily imported for re-export, traders shall comply with such provisions and do not need to obtain a Permit for Temporary Import for Re-export as prescribed in this Decree.

Clause 4. Goods involved in temporary import for re-export business are subject to customs inspection and supervision from the time of temporary import until the goods are actually re-exported out of Vietnam. Goods transported in containers shall not be divided during the entire transportation process from the temporary import border gate to the area under customs supervision and the re-export border gate as prescribed.

In case transportation requirements necessitate changing or dividing goods transported in containers for re-export, such actions shall be carried out in accordance with the regulations of the customs authorities.

Clause 5. Goods involved in temporary import for re-export business may remain in Vietnam for no more than 60 days from the date of completion of temporary import customs procedures. If an extension is required, the trader must submit a request for extension in writing to the customs authority handling the temporary import procedures; each extension period shall not exceed 30 days and there shall be no more than two extensions for each consignment of temporarily imported and re-exported goods. Beyond the aforementioned period, the trader must re-export the goods out of Vietnam or destroy them.

In case goods involved in temporary import for re-export business are destroyed due to exceeding the storage period in Vietnam, the trader must organize the destruction themselves and bear responsibility for implementing the destruction in accordance with environmental protection laws and customs laws.

In case of importation into Vietnam, the trader must comply with regulations on import management and taxes.

Clause 6. Temporary import for re-export business shall be conducted based on two separate contracts: Export Contract and Import Contract. The Export Contract may be signed before or after the Import Contract.

Clause 7. Payment for goods under the temporary import for re-export method must comply with foreign exchange management regulations and guidelines issued by the State Bank of Vietnam.

Article 15. Regulation of Goods for Temporary Import and Re-export

1. In case goods are obstructed within the administrative area, the People's Committee of the province shall implement the following measures to regulate:

a) Direct relevant agencies to take measures to clear and regulate within the administrative area.

b) Coordinate with customs authorities at temporary import ports to take measures to regulate the quantity of temporarily imported goods from temporary import ports to re-export ports.

c) If necessary, issue a document requesting traders engaged in temporary import and re-export to temporarily suspend the importation and re-export of goods to Vietnam.

2. After applying the clearance and regulation measures for goods as stipulated in Clause 1 of this Article but the obstruction of temporarily imported and re-exported goods has not been resolved at ports or border gates, or if necessary, based on the proposal of the People's Committee of the province where the obstruction occurs, the Ministry of Industry and Trade shall notify the People's Committees of the provinces to temporarily suspend the issuance of permits for temporary import and re-export of goods.

Article 16. Other Forms of Temporary Import and Re-export

1. Traders may temporarily import and re-export goods from abroad that are not subject to export prohibition, import prohibition, suspension of export, or suspension of import regulations for purposes such as warranty, maintenance, lease, loan, or other uses for a certain period of time before re-exporting them out of Vietnam. Traders shall handle temporary import and re-export procedures at customs authorities except for cases specified in Clause 2 and Clause 9 of this Article.

2. The People's Committee of the province is the competent authority to issue permits for temporary import and re-export under other forms for goods that are not allowed to circulate or be used in Vietnam as stipulated in Point a, Clause 2, Article 41 of the Law on Foreign Trade Management, based on the written approval of the Ministry or agency equivalent to a ministry having jurisdiction over such goods, except for cases specified in Clause 3, Clause 4, and Clause 9 of this Article. The file and process for issuing permits shall be carried out according to the provisions of Articles 20 and 21 of this Decree.

3. For goods produced and exported by traders, traders may temporarily import and re-export for warranty, maintenance, repair, replacement upon request of foreign traders and re-export back to foreign traders. The temporary import and re-export procedures shall be handled at customs authorities without the need for a permit for temporary import and re-export.

In the case of goods temporarily imported under this Clause which are subject to import prohibition or suspension of import, when handling temporary import and re-export procedures, in addition to the customs declaration documents as required, traders must submit additional documents as follows:

a) Documents proving that the trader produced and exported the goods and the export declaration has completed customs formalities.

b) A commitment letter from the trader stating that the goods are only temporarily imported for the purpose of warranty, maintenance, repair, or replacement upon request of foreign traders, and will be re-exported back to foreign traders, and will not be used or sold in the Vietnamese market.

4. For temporary import and re-export of machinery, equipment, devices, and tools serving diplomatic events, cultural programs, artistic delegations, sports teams, performances, humanitarian medical programs, the temporary import and re-export procedures shall be handled at customs authorities without the need for a permit for temporary import and re-export.

In the case of machinery, equipment, devices, and tools temporarily imported under this Clause which are subject to import prohibition or suspension of import, when handling temporary import and re-export procedures, in addition to the customs declaration documents as required, traders must submit additional documents as follows:

a) A document from the authorized agency or organization regarding permission to receive the medical delegation or organize the event.

b) A commitment letter from the trader to use the items for the intended purpose and in accordance with the laws of the authorized agency or organization receiving the medical delegation or organizing the event.

5. In cases where current laws have already provided for the issuance of permits when temporarily importing and re-exporting goods, traders shall follow those provisions, and there is no need to obtain a permit for temporary import and re-export as stipulated in this Decree.

6. Other forms of temporary import and re-export as stipulated in this Article must ensure that the shape, function, and basic characteristics of the goods are not altered and that they do not create new goods.

7. The duration of temporary import and re-export of goods shall be implemented according to the provisions of Clause 3, Article 41 of the Law on Foreign Trade Management. If an extension is needed, the trader must submit a request for extension to the customs authority handling the temporary import procedure. Each batch of temporarily imported and re-exported goods can be extended no more than two times.

8. In the case of goods temporarily imported under a lease or loan contract designated by a foreign partner to be delivered to the trader for temporary import and re-export under the lease or loan contract signed with that foreign partner, the trader must comply with the regulations on temporary import and re-export as stipulated in this Article. Customs procedures shall be carried out according to the guidelines of the Ministry of Finance.

9. The Ministry of National Defense and the Ministry of Public Security shall consider and approve temporary import and re-export of goods for defense and security purposes. The file and process for issuing permits shall be carried out according to the regulations of the Ministry of National Defense and the Ministry of Public Security.

Article 17. Temporary Exportation and Re-importation

1. Merchants may temporarily export and re-import goods abroad to serve production purposes, construction, leasing, lending, testing, inspection, participating in trade fairs or exhibitions, repair, warranty, maintenance, or for other purposes within a specified period, followed by the re-importation of such goods back to Vietnam.

Specifically, for temporary exportation and re-importation for warranty, maintenance, or repair when the warranty period under the import contract or the warranty agreement has expired, merchants may only carry out this procedure with goods not included in the List of Used Consumer Goods Prohibited from Import.

Merchants shall handle temporary exportation and re-importation procedures at customs authorities except for cases stipulated in Clause 2, Clause 3, and Clause 4 of this Article.

2. The People's Committee of the province is the competent authority to issue Temporary Exportation and Re-importation Permits for goods subject to prohibition on export measures; temporary suspension of exportation as provided for in Point a, Clause 2, Article 42 of the Law on Foreign Trade Management, except for cases stipulated in Clause 3 and Clause 4 of this Article. The application dossier and permit issuance process shall be carried out in accordance with Articles 20 and 21 of this Decree.

3. The Ministry of National Defense and the Ministry of Public Security shall examine and approve temporary exportation and re-importation of goods for defense and security purposes. The application dossier and permit issuance process shall be carried out in accordance with regulations of the Ministry of National Defense and the Ministry of Public Security.

4. The exportation of cultural relics, antiques, and national treasures for exhibition, research, or preservation shall be conducted in accordance with the provisions of the Cultural Heritage Law.

5. In cases where current laws have already stipulated that goods must obtain permits when temporarily exported and re-imported, merchants shall comply with those provisions and are not required to obtain Temporary Exportation and Re-importation Permits as prescribed in this Decree.

6. The duration of temporary exportation and re-importation shall be carried out in accordance with the provisions of Clause 3, Article 42 of the Law on Foreign Trade Management. In cases requiring an extension of the duration, merchants shall submit a written request for extension to the customs authority handling the temporary exportation procedures. Each consignment of temporarily exported and re-imported goods may be extended no more than twice.

7. Forms of temporary exportation and re-importation prescribed in this Article must ensure that the shape, function, and basic characteristics of the goods remain unchanged and do not create new goods.

Article 18. Temporary Importation and Re-exportation; Temporary Exportation and Re-importation of Goods

1. Goods subject to temporary importation and re-exportation; temporary exportation and re-importation shall be temporarily imported and re-exported; temporarily exported and re-imported through international border gates and main border gates.

2. In cases where foreign goods are sent to bonded warehouses for exportation and re-exportation through border provinces, the temporary importation gate for sending to bonded warehouses and the exportation and re-exportation gate through border provinces shall be implemented in accordance with the provisions of this Article.

Article 19. Transit Trade Business

1. The People's Committee of the province is the competent authority to issue Transit Trade Business Permits for goods as provided for in Clause 1, Article 43 of the Law on Foreign Trade Management, except for cases stipulated in Clause 2 of this Article. The application dossier and permit issuance process shall be carried out in accordance with Articles 20 and 21 of this Decree.

2. For economic organizations with foreign investment capital, they may only conduct transit trade business in the form of goods being transported directly from the exporting country to the importing country without passing through Vietnamese border gates. Goods for transit trade must be consistent with the registered business sectors or the content of the Investment Registration Certificate for economic organizations with foreign investment capital that require investment registration procedures.

3. Transit trade of goods shall be based on two separate contracts: the purchase contract and the sales contract signed by the merchant with a foreign merchant. The purchase contract may be signed before or after the sales contract.

4. For the form of transit trade of goods passing through Vietnamese border gates, goods for transit trade must enter and exit Vietnam at the same border area and be subject to customs inspection and supervision from the time of entry until exit from Vietnam.

5. Payment for transit trade goods must comply with foreign exchange management regulations and guidelines issued by the State Bank of Vietnam.

Article 20. Documents for Application for Licenses: Temporary Importation and Re-exportation; Temporary Importation and Re-exportation in Other Forms; Temporary Exportation and Re-importation; Transshipment Trade

1. Documents for Application for License for Temporary Importation and Re-exportation include:

a) An application form for License for Temporary Importation and Re-exportation according to Form No. 03 prescribed in Appendix VII of this Decree: 01 original copy.

b) Import contract and export contract: Each type 01 certified copy.

c) A report according to Form BC02 prescribed in Appendix VII of this Decree on the implementation of previously issued License for Temporary Importation and Re-exportation (if any), specifying the quantity of goods temporarily imported and the quantity of goods actually exported: 01 original copy.

2. Documents for Application for License for Temporary Importation and Re-exportation in Other Forms include:

a) An application form for License for Temporary Importation and Re-exportation in Other Forms according to Form No. 04 prescribed in Appendix VII of this Decree: 01 original copy.

b) Contract, lease agreement, loan agreement: 01 certified copy.

3. Documents for Application for License for Temporary Exportation and Re-importation include:

a) An application form for License for Temporary Exportation and Re-importation according to Form No. 05 prescribed in Appendix VII of this Decree: 01 original copy.

b) Contract, repair agreement, warranty agreement, or lease agreement, loan agreement for goods: 01 certified copy.

4. Documents for Application for License for Transshipment Trade include:

a) An application form for License for Transshipment Trade according to Form No. 06 prescribed in Appendix VII of this Decree: 01 original copy.

b) Purchase contract and sale contract signed by the trader with foreign traders: Each type 01 certified copy.

c) A report according to Form BC02 prescribed in Appendix VII of this Decree on the implementation of previously issued License for Transshipment Trade (if any), specifying the quantity of goods brought into and out of Vietnam: 01 original copy.

5. Documents for Application for Amendment, Supplement, Reissue of Licenses specified in this Article due to loss, damage, or deterioration include:

a) An application form for Amendment, Supplement, Reissue of License according to Form No. 12 prescribed in Appendix VII of this Decree: 01 original copy.

b) Relevant documents related to the amendment, supplement of the License or relevant documents related to the loss, damage, or deterioration of the License (if any): 01 certified copy.

Article 21. Procedures for Issuing Licenses: Temporary Importation and Re-exportation; Temporary Importation and Re-exportation in Other Forms; Temporary Exportation and Re-importation; Transshipment Trade

1. Procedure for Issuing License

a) The trader submits the application documents for License as stipulated in Article 20 of this Decree to the issuing authority.

b) In case the submitted documents are incomplete or not in compliance with regulations, within three working days from the date of receipt of the trader's documents, the issuing authority shall issue a written request for the trader to complete the documents.

c) In case of issuing a License for Temporary Importation and Re-exportation as prescribed in Clause 2, Article 16 of this Decree, within three working days from the date of receiving complete and compliant documents, the issuing authority shall send a written document along with the company's registration dossier for license issuance to the Ministry or equivalent ministry for comments. Within five working days from the date of receipt of the request for comments, the Ministry or equivalent ministry shall issue a written response to the issuing authority. d) Within five working days from the date of receipt of complete and compliant documents or from the date of receipt of the response from the Ministry or equivalent ministry as stipulated in point c of this clause, the issuing authority shall issue the License to the trader. In case the License is not issued, the issuing authority shall provide a written response stating the reasons.

2. Procedure for Issuing Amendment, Supplement, Reissue of License due to Loss, Damage, or Deterioration

a) The trader submits the application documents for Amendment, Supplement, Reissue of License as stipulated in Clause 5, Article 20 of this Decree to the issuing authority.

c) Within three working days from the date of receipt of complete and compliant documents, the issuing authority shall amend, supplement, or reissue the License for the trader.

b) In case the submitted documents are incomplete or not in compliance with regulations, within three working days from the date of receipt of the trader's documents, the issuing authority shall issue a written request for the trader to complete the documents.

In case the License is not amended, supplemented, or reissued, the issuing authority shall provide a written response stating the reasons.

RESPONSIBILITIES FOR MANAGEMENT AND REGULATION OF TEMPORARY IMPORTATION AND RE-EXPORTATION; TEMPORARY EXPORTATION AND RE-IMPORTATION; TRANS-SHIPMENT TRADE

 

Section 2

ASSIGNMENT OF MANAGEMENT AND REGULATION OF TEMPORARY IMPORT FOR RE-EXPORT; TEMPORARY EXPORT FOR RE-IMPORT AND TRANSFER EXPORT

 

Article 22. Ministry of Industry and Trade

1. Urging, guiding relevant ministries, sectors, and localities to implement; organizing inspections and coordinating with related agencies, organizations, and traders to inspect the implementation of regulations on temporary importation for re-exportation; temporary exportation for re-importation; transshipment under this Decree.

2. Implementing measures to regulate goods as stipulated in Clause 2, Article 15 of this Decree.

Article 23. People's Committees of provinces

1. Organizing planning, investment in building transportation infrastructure, warehouse systems, loading and unloading facilities, cargo concentration sites, re-exportation sites, power sources, and other conditions to ensure the operation of temporary importation for re-exportation, transshipment, and storage and preservation of goods at re-exportation areas.

2. Based on current regulations, taking the lead and coordinating with relevant ministries and sectors to manage and direct the business of temporary importation for re-exportation, transshipment of goods within their jurisdiction and being responsible before the Government and Prime Minister for such business activities.

3. Coordinating with relevant ministries and sectors to ensure sufficient specialized inspection forces and adequate material resources for these forces to conduct inspections and supervision of temporarily imported, re-exported, and transshipped goods circulating within their jurisdiction, ensuring requirements for national security, defense, public order, safety, preventing commercial fraud, smuggling, tax evasion, environmental pollution.

4. Taking the lead and coordinating with relevant ministries and sectors to take measures to regulate goods involved in temporary importation, re-exportation, and transshipment in cases of congestion within their jurisdiction; promptly informing the Ministry of Industry and Trade about the situation of cargo receipt and delivery within their jurisdiction and proposing management measures to avoid congestion at ports and border gates.

5. Implementing fees for goods involved in temporary importation and re-exportation according to the guidance of the Ministry of Finance to strengthen revenue for investment in upgrading transportation systems, terminals, environmental protection, and maintaining public order at border gates.

6. Promptly notifying changes in neighboring countries' border trade policies to the Ministry of Industry and Trade and traders to plan the regulation of temporarily imported and re-exported goods and avoid congestion at ports and border gates.

Article 24. Customs Departments

1. Based on the functions and tasks assigned by law, organizing the implementation, inspection, control, and strict supervision of temporarily imported and re-exported goods from when they enter Vietnam until they are exported out of Vietnam or consumed domestically or destroyed if they are to be consumed domestically or destroyed according to current laws.

2. Regularly providing information and statistical data on the business of temporary importation and re-exportation of the previous quarter on the 15th day of the first month of each quarter (or the next working day if the 15th falls on a holiday or weekend) to the Ministry of Industry and Trade, and providing ad hoc information and data upon request of the Ministry of Industry and Trade to support directive and operational work.

3. Notifying the Ministry of Industry and Trade and relevant People's Committees in the following cases for coordinated management and handling:

a) Enterprises violating regulations on temporary importation for re-exportation and transshipment business.

b) Congestion of temporarily imported, re-exported, and transshipped goods at ports and border gates.

 

Chapter IV

OVERSEAS GOODS

 

Article 25. General Provisions on Transit of Goods

1. For transit agreements for goods through the territory of Vietnam signed between Vietnam and neighboring countries, implementation shall be carried out in accordance with the guidelines of the Ministry of Industry and Trade.

2. The transportation of goods listed in the Catalogue of High Hazardous Goods prescribed by the Government when transiting through the territory of Vietnam must comply with Vietnamese laws on hazardous material transportation and relevant international treaties to which the Socialist Republic of Vietnam is a party.

3. The consignor of transit goods or the person providing transit services must pay customs fees and other fees applicable to transit goods according to current Vietnamese regulations.

Article 26. Issuance of Transit Permit for Goods

1. The Ministry of Industry and Trade is the competent authority to issue Transit Permits for weapons, explosives, explosive precursors, and support tools as stipulated in Clause 1, Article 44 of the Law on Foreign Trade Management and Clause 2, Article 28 of Decree No. 146/2025/NĐ-CP of the Government. The application dossier includes:

a) A request for transit of goods from the consignor, in Form No. 07 prescribed in Appendix VII of this Decree: 01 original copy.

b) Transportation Contract: 01 certified copy.

c) Diplomatic note requesting transit of goods from the competent authority of the requesting country sent to the Minister of Industry and Trade: 01 original copy.

2. The application dossier for issuing Transit Permits for goods prohibited from export and import, temporarily suspended from export and import, and goods prohibited from trade under the provisions of Clause 2, Article 44 of the Law on Foreign Trade Management and Clause 4, Article 28 of Decree No. 146/2025/NĐ-CP of the Government includes:

a) A request for transit of goods from the consignor, in Form No. 07 prescribed in Appendix VII of this Decree: 01 original copy.

b) Transportation Contract: 01 original copy.

3. The application dossier for amending, supplementing, or reissuing the Transit Permit due to loss, damage, or deterioration includes:

a) An application for amending, supplementing, or reissuing the Transit Permit from the consignor, in Form No. 12 prescribed in Appendix VII of this Decree: 01 original copy.

b) Relevant documents related to the amendment or supplementation of the Transit Permit or documents related to its loss, damage, or deterioration (if any): 01 certified copy.

4. Procedure for Issuing Transit Permit

a) The consignor or the person providing transit services submits the application dossier for transit of goods as prescribed in Clause 1 or Clause 2 of this Article to the issuing authority.

b) In case the dossier is incomplete or does not comply with regulations, within three working days from the date of receipt of the dossier, the issuing authority will notify the applicant to supplement and complete the dossier.

c) For goods that are weapons, explosives, explosive precursors, and support tools, within seven working days from the date of receiving a complete and compliant dossier from the consignor, the issuing authority will exchange opinions with the Ministry of National Defense and the Ministry of Public Security along with the consignor's transit application dossier. Within five working days from the date of receiving the opinion exchange document from the issuing authority, the Ministry of National Defense and the Ministry of Public Security will provide a response.

d) Within five working days from the date of receiving a complete and compliant dossier or from the date of receiving the opinion of the Ministry of National Defense and the Ministry of Public Security as prescribed in point c of this clause, the issuing authority will issue the Transit Permit to the consignor. If the permit is denied, the issuing authority will provide a written response stating the reasons.

5. Procedure for Amending, Supplementing, or Reissuing the Transit Permit

a) The consignor or the person providing transit services submits the application dossier for amending, supplementing, or reissuing the Transit Permit as prescribed in Clause 3 of this Article to the issuing authority.

b) In case the dossier is incomplete or does not comply with regulations, within three working days from the date of receipt of the dossier, the issuing authority will notify the applicant to supplement and complete it.

c) Within three working days from the date of receiving a complete dossier as prescribed, the issuing authority will review and amend, supplement, or reissue the Transit Permit or provide a written notification refusing to amend, supplement, or reissue, stating the reasons.

6. Where current laws have provisions regarding the issuance of permits for transit goods, such provisions shall be followed, and there is no need to apply for a Transit Permit as prescribed in this clause.

7. In cases where goods are transported by sea from abroad into a transshipment area at a seaport, then exported out of the same transshipment area or moved to another transshipment area at a different port to be exported out, the transshipment procedures shall be carried out in accordance with the guidelines of the Ministry of Finance, without the need for a Transit Permit.

Article 27. Extension of Transit Time for Goods

1. The application dossier for extending the transit time for goods, as prescribed in Clause 2 of Article 47 of the Law on Foreign Trade Management and Clause 5 of Article 28 of Decree No. 146/2025/NĐ-CP of the Government, includes:

a) A request form for extending the transit time for goods by the consignor, according to Form No. 08 stipulated in Appendix VII of this Decree: 01 original copy.

b) A confirmation document from the Customs authority regarding the status of the transit consignment: 01 original copy.

c) The Customs declaration for the transit consignment: 01 certified copy by the consignor.

2. The process for handling applications to extend the transit time shall be carried out as follows:

a) The consignor or the service provider for transit sends the application dossier for extending the transit time for goods to the licensing authority.

b) In cases where the dossier is incomplete or does not comply with regulations, within three working days from the date of receiving the dossier, the licensing authority will notify the applicant to supplement and complete the dossier.

c) Within seven working days from the date of receiving a complete and compliant dossier, the licensing authority will issue a written response approving or rejecting the extension of the transit time for goods. In cases of rejection, the licensing authority will provide a written response stating the reasons.

Article 28. Merchants Providing Transit Transport Services for Goods

Merchants registered to operate in the business of freight forwarding and transportation may provide transit transport services for foreign consignors transiting through the territory of Vietnam.

Chapter V

CONTRACTING OUT GOODS WITH FOREIGN FACTORS

 

Section 1

ACCEPTING CONTRACTING OUT OF GOODS FOR FOREIGN MERCHANDISERS

 

Article 29. Contracting Out Goods for Foreign Merchandisers

Vietnamese merchants are permitted to accept contracting out of goods legally for foreign merchandisers and must comply with the following provisions:

1. In cases where goods contracted out for foreign merchandisers fall under the list of conditional business investments, only merchants meeting the conditions set forth in the regulations governing the production and trading of such goods may contract out for export to foreign countries.

2. In cases where goods contracted out for foreign merchandisers are subject to importation under the designated trader system managed by the State Bank of Vietnam, the contracting out of goods shall be carried out in accordance with the regulations of the State Bank of Vietnam.

3. In cases where goods contracted out are prohibited from export or import; goods temporarily suspended from export or import, the issuance of permits for contracting out for consumption abroad, as stipulated in Clause 3 of Article 51 of the Law on Foreign Trade Management and Point B.II.1 of Section 1 of Appendix I.2 of Resolution No. 66.18/2026/NQ-CP of the Government, shall be implemented in accordance with Article 30 of this Decree.

Article 30. Dossier and Process for Issuing a Permit for Contracting Out Goods

1. The application dossier for issuing a permit for contracting out goods, as prescribed in Clause 3 of Article 29 of this Decree, includes:

a) An application form for issuing a permit for contracting out goods, according to Form No. 09 stipulated in Appendix VII of this Decree: 01 original copy.

b) A certificate of eligibility for production and trading or documentation confirming eligibility for production and trading (if available): 01 certified copy by the merchant.

2. The process for issuing a permit for contracting out goods

a) The merchant submits the dossier as prescribed in Clause 1 of this Article to the licensing authority.

b) In cases where the dossier is incomplete or does not comply with regulations, within three working days from the date of receipt of the merchant's dossier, the licensing authority will issue a written notice requesting the merchant to complete the dossier.

c) Within five working days from the date of receipt of a complete and compliant dossier, the licensing authority will issue a permit for contracting out goods to the merchant. In cases where a permit is not issued, the licensing authority will provide a written response stating the reasons.

3. The application dossier for amending, supplementing, or reissuing a lost, missing, or damaged permit for contracting out includes:

a) An application form for amending, supplementing, or reissuing a permit, according to Form No. 12 stipulated in Appendix VII of this Decree: 01 original copy.

b) Documentation related to the amendment or supplementation of the permit or documentation related to the loss, missing, or damage of the permit (if available): 01 certified copy by the merchant.

4. The process for amending, supplementing, or reissuing a permit for contracting out goods

a) The merchant submits the application dossier for amending, supplementing, or reissuing a permit for contracting out goods as prescribed in Clause 3 of this Article to the licensing authority.

b) In case the dossier is incomplete or does not comply with regulations, within three working days from the date of receipt of the dossier, the issuing authority will notify the applicant to supplement and complete it.

c) Within three working days from the date of receiving a complete dossier as prescribed, the issuing authority will review and amend, supplement, or reissue the Transit Permit or provide a written notification refusing to amend, supplement, or reissue, stating the reasons.

Article 31. Processing Contract

The processing contract must be established in writing or in another form having equivalent legal value as prescribed by the Commercial Law and must include at least the following terms:

1. Name and address of the parties to the contract and the direct processor.

2. Name and quantity of processed products.

3. Processing fee.

4. Payment deadline and payment method.

5. List, quantity, value of raw materials, auxiliary materials, supplies, spare parts, semi-finished products imported and raw materials, auxiliary materials, supplies, spare parts, semi-finished products produced domestically (if any) for processing; usage quota of raw materials, auxiliary materials, supplies, spare parts, semi-finished products; consumption quota of supplies and loss rate of raw materials in processing.

6. List and value of machinery and equipment leased, lent, or donated for processing purposes (if any).

7. Measures for handling waste, scrap, and by-products and principles for handling leased, lent machinery and equipment, surplus raw materials, auxiliary materials, supplies, spare parts, semi-finished products during the implementation of the processing contract and after its completion.

8. Delivery location and time.

9. Product trademark and country of origin name.

10. Duration of validity of the contract.

Article 32. Usage Quota, Consumption Quota, and Loss Rate of Raw Materials, Auxiliary Materials, Supplies, Spare Parts, Semi-Finished Products

1. Usage quota, consumption quota, and loss rate of raw materials, auxiliary materials, supplies, spare parts, semi-finished products agreed upon in the processing contract, taking into account the quotas and loss rates formed in relevant production and processing industries in Vietnam at the time of signing the contract.

2. The legal representative of the direct recipient of the processing contract shall bear legal responsibility for using imported raw materials, auxiliary materials, supplies, spare parts, semi-finished products for their intended processing purpose and for the accuracy of the usage quota, consumption quota, and loss rate of raw materials, auxiliary materials, supplies, spare parts, semi-finished products.

3. In case there is a change in the usage quota, consumption quota, and loss rate of raw materials, auxiliary materials, supplies, spare parts, semi-finished products during the implementation of the processing contract, the parties shall agree on these changes in the annex of the processing contract before implementation.

Article 33. Leasing, Borrowing, Importing Machinery and Equipment from the Party Placing the Processing Order to Fulfill the Processing Contract

The party receiving the processing order may lease, borrow machinery and equipment from the party placing the processing order to fulfill the processing contract. The leasing, borrowing, or donation of machinery and equipment must be agreed upon in the processing contract.

Article 34. Rights and Obligations of the Party Placing the Processing Order

1. Deliver or designate a domestic manufacturer to deliver all or part of the raw materials, supplies, spare parts, semi-finished products for processing according to the agreement in the processing contract.

2. Receive back all processed products; machinery and equipment leased or borrowed by the party receiving the processing order; raw materials, auxiliary materials, supplies, spare parts, semi-finished products, and waste after settling the processing contract or designate the party receiving the processing order to deliver processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, supplies, spare parts, semi-finished products; by-products, waste to domestic traders.

3. Be entitled to send experts to Vietnam to guide production techniques and inspect the quality of processed products according to the agreement in the processing contract.

4. Bear responsibility for the right to use product trademarks and country of origin names. In cases where the country of origin is marked as Vietnam, current regulations must be followed.

5. Comply with the provisions of Vietnamese laws related to processing activities and the terms of the signed processing contract.

6. In cases where it designates the delivery of raw materials, auxiliary materials, supplies, spare parts, semi-finished products for processing and processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, supplies, spare parts, semi-finished products; by-products, waste as stipulated in Clause 1 and Clause 2 of this Article, the following requirements must be met:

a) Must comply with regulations on the management of export and import goods, taxes, and other financial obligations as prescribed by law.

b) Must have contracts or agreements between foreign traders or their legally authorized representatives and designated domestic traders for delivery and receipt of goods.

Article 35. Rights and Obligations of the Party Receiving Processing Services

1. Has the right to supply part or all of the raw materials, auxiliary materials, supplies, spare parts, semi-finished products for processing according to the agreement in the processing contract.

2. Has the right to subcontract part or all of the processing contract to another merchant.

3. Has the right to receive payment from the party commissioning the processing in the form of processed products, except for products listed in the Prohibited Import Goods Catalogue or temporarily suspended import goods catalogue. For products listed in the Import Goods Catalogue subject to permits or conditions, such permits and conditions must be complied with.

4. Must comply with the provisions of Vietnamese law regarding export processing activities, import and domestic production of goods, and the terms of the signed processing contract.

5. Has the right to accept raw materials, auxiliary materials, supplies, spare parts, semi-finished products for processing from domestic merchants and deliver processed products; lease or borrow machinery and equipment; surplus raw materials, auxiliary materials, supplies, spare parts, semi-finished products; waste products, scrap materials to domestic merchants as designated by the party commissioning the processing according to the following regulations:

a) Must comply with regulations on the management of export and import goods, taxes, and other financial obligations as prescribed by law.

b) There must be a contract or agreement between the foreign merchant or their legally authorized representative and the importing merchant.

Article 36. Subsequent Processing

Merchants have the right to engage in subsequent processing, specifically as follows:

1. The processed product of this processing contract can be used as raw material for another processing contract within Vietnam.

2. The processed product of the previous processing stage is handed over to the merchant designated by the party commissioning the processing for the next processing stage.

Article 37. Liquidation and Settlement of Processing Contracts

1. Upon completion of the processing contract or when the contract ceases to be effective, the parties to the processing contract must liquidate the contract and submit periodic reports on the use of raw materials, supplies, exported products to the Customs Authority.

The Ministry of Finance shall guide the procedures for settling processing activities with the Customs Authority.

2. The basis for liquidating the processing contract is the quantity of imported raw materials, auxiliary materials, supplies, spare parts, semi-finished products; the quantity of exported products according to the usage quota of raw materials, auxiliary materials, supplies, spare parts, semi-finished products, consumption quota, and loss rate agreed upon in the processing contract or its annex.

The basis for settling the processing contract is the quantity of imported raw materials, auxiliary materials, supplies, spare parts, semi-finished products; re-exported raw materials, auxiliary materials, supplies, spare parts, semi-finished products; the quantity of exported products according to the usage quota of raw materials, auxiliary materials, supplies, spare parts, semi-finished products, consumption quota, and loss rate consistent with the actual implementation of the contract or its annex.

3. Machinery and equipment leased or borrowed under the contract; surplus raw materials, auxiliary materials, supplies, spare parts, semi-finished products, waste products, scrap materials, waste must be handled according to the agreement in the processing contract but must comply with Vietnamese law.

4. The destruction of scrap materials, waste products, waste, machinery and equipment leased or borrowed under the contract; surplus raw materials, auxiliary materials, supplies, spare parts, semi-finished products generated (if any) must comply with customs laws and environmental protection laws. In cases where environmental protection laws prohibit destruction in Vietnam, they must be re-exported as designated by the party commissioning the processing.

5. The donation of machinery and equipment, raw materials, auxiliary materials, supplies, spare parts, semi-finished products, scrap materials, waste products is regulated as follows:

a) The party commissioning the processing must provide a donation or gift letter.

b) The recipient of the donation or gift must complete import procedures according to import regulations; pay import duties and other taxes (if applicable) and register assets according to current regulations.

c) Scrap materials, waste products within the usage quota and loss rate, if listed in the permitted import scrap materials catalogue, do not need to go through customs procedures. Tax policies are implemented according to tax laws.

Article 38. Customs Procedures

The Ministry of Finance shall guide customs procedures and related management work concerning the implementation of processing contracts.

Article 39. Processing Military Uniforms

1. The People's Committee of the province is the competent authority to issue a Processing Permit for military uniforms based on the opinions of the Ministry of National Defense and the Ministry of Public Security.

2. Military uniforms referred to in this Article mean the uniforms of foreign military personnel, produced according to standardized models, and worn according to regulations of foreign military forces. The list of products of military uniforms equipped for foreign military forces is specified in Appendix VI of this Decree.

Textile products listed in this Catalogue but not being military uniforms for foreign military forces are not subject to the provisions of this Article.

3. Processed military uniforms exported for foreign military forces shall not be sold in Vietnam.

4. Raw materials and auxiliary materials used for processing military uniforms for export to foreign military forces shall be under the supervision of the Customs authorities from the time of import until the military uniforms are actually exported out of Vietnam.

5. Processing military uniforms, in addition to complying with the provisions of this Article, must also comply with the regulations on processing goods with foreign elements stipulated in Chapter V of this Decree.

6. Documents for issuing a Processing Permit for military uniforms for export to foreign military forces:

a) A request form for issuing a Processing Permit for military uniforms for export to foreign military forces according to Form No. 10 specified in Appendix VII of this Decree: 01 original copy.

b) Order form or document requesting conclusion of a contract accompanied by 02 color photos/01 sample product to be manufactured: 01 certified copy by the trader.

The order form or document requesting conclusion of a contract must include at least the following contents: Name, address, and telephone number of the ordering party and the receiving party, name of the goods, quantity, payment value or processing fee, payment deadline and method, delivery location and time.

c) Contract or agreement for purchasing military uniforms signed between the ordering party and the agency directly responsible for supplying military uniforms to foreign military forces, or a document from the agency directly responsible for supplying military uniforms to foreign military forces, or a document from the authorized agency of the country placing the order for production and processing, or a document from the diplomatic representative office of the country placing the order for production and processing in Vietnam confirming that the order has been placed to supply to foreign military forces.

The documents specified in this point must include at least the following contents: Importing country, name of the foreign military unit using the final product; name of the ordering party and the receiving party; name of the Vietnamese trader accepting production and processing and legalized by consular certification.

7. Procedure for Issuing a Processing Permit for military uniforms for export to foreign military forces:

a) The trader submits the documents as prescribed in Clause 6 of this Article to the issuing authority.

b) In case the submitted documents are incomplete or incorrect, within three working days from the date of receipt of the documents, the issuing authority will notify the trader to complete the documents.

c) Within seven working days from the date of receipt of complete and correct documents, the issuing authority sends a document seeking opinions along with the complete set of documents to the Ministry of National Defense or the Ministry of Public Security, depending on which military force the processed goods serve.

d) Within seven working days from the date of receipt of the document requesting opinions from the issuing authority, the Ministry of National Defense or the Ministry of Public Security will reply to the issuing authority.

đ) Within five working days from the date of receipt of the reply from the Ministry of National Defense or the Ministry of Public Security, the issuing authority issues the Processing Permit to the trader. If the permit is refused, the issuing authority will provide a written response stating the reasons.

8. Importing Military Uniforms for Sample Purposes

a) Traders who have obtained a Processing Permit for military uniforms for export to foreign military forces as prescribed in this Article can import military uniforms for sample purposes to serve processing activities.

b) In case the trader has not yet obtained a Processing Permit for military uniforms, the importation of military uniforms for sample purposes to serve processing activities shall be carried out as follows:

- The trader submits one original application form for importing military uniforms for sample purposes according to Form No. 11 specified in Appendix VII of this Decree, accompanied by two color photos or one sample product to the issuing authority.

- In case the submitted documents are incomplete or incorrect, within three working days from the date of receipt of the documents, the issuing authority will notify the trader to complete the documents.

- Within seven working days from the date of receipt of complete and correct documents, the issuing authority sends a document seeking opinions along with the complete set of documents to the Ministry of National Defense or the Ministry of Public Security, depending on which military force the processed goods serve.

- Within seven working days from the date of receipt of the document requesting opinions from the issuing authority, the Ministry of National Defense or the Ministry of Public Security will reply to the issuing authority.

- Within five working days from the date of receipt of the reply from the Ministry of National Defense or the Ministry of Public Security, the issuing authority issues the Processing Permit to the trader. If the permit is refused, the issuing authority will provide a written response stating the reasons.

c) The maximum number of military uniforms imported for sample purposes as prescribed in this Article is five samples per product code.

9. Documents for Requesting Modification, Supplement, Reissue Due to Loss, Misplacement, Damage of the Processing Permit for Military Uniforms and the Permit for Importing Military Uniforms for Sample Purposes:

a) Application form for modifying or supplementing the Permit according to Form No. 12 specified in Appendix VII of this Decree: 01 original copy.

b) Relevant documents proving the need for modification or supplementation or documents related to loss, misplacement, damage of the Permit (if any): 01 certified copy by the trader.

10. Procedure for Modifying, Supplementing, Reissuing Due to Loss, Misplacement, Damage of the Processing Permit for Military Uniforms and the Permit for Importing Military Uniforms for Sample Purposes:

a) The trader submits the documents for requesting modification, supplementation, reissuance of the Permit as prescribed in Clause 9 of this Article to the issuing authority.

b) In case the file is incomplete or does not comply with regulations, within three working days from the date of receipt of the file, the licensing authority shall notify the trader to supplement and complete it.

c) Within three working days from the date of receipt of a complete file in accordance with the regulations, the licensing authority shall issue an amended, supplemented, or renewed License to the trader, or issue a notification in writing refusing such amendment, supplementation, stating the reasons.

11. The licensing authority shall revoke the issued License in cases where it is discovered that the trader has made false or inaccurate declarations regarding information related to the application for the License, or has failed to comply with the License.

12. Responsibilities of the trader processing military uniforms

a) Exporting all processed military uniforms produced in Vietnam, without using them or consuming them in Vietnam.

b) Re-exporting or destroying all imported military uniforms used as samples, surplus raw materials, surplus supplies, waste, and by-products in accordance with current regulations; not using or consuming imported military uniforms used as samples in Vietnam.

c) Organizing work and providing files and documents upon request of the licensing authority and relevant authorities when they conduct on-site inspections of the production facility after the trader has been issued the License.

d) Bearing legal responsibility for the accuracy and truthfulness of declarations related to the application for the License.

Section 2

PROCESSING GOODS ABROAD

 

Article 40. Processing Contracts and Customs Procedures

Processing contracts for goods abroad and customs procedures for the export and import of goods under processing contracts as stipulated in Articles 31 and 38 of this Decree.

Article 41. Rights and Obligations of Foreign Goods Processing Contractors

1. Comply with regulations governing foreign goods processing activities as stipulated in Article 52 of the Law on Management of Foreign Trade.

2. Bear responsibility for the right to use trademarks and origin names of goods. In cases where the origin of goods is declared as Vietnam, compliance with current regulations must be observed.

3. Be entitled to temporarily export machinery, equipment, raw materials, auxiliary materials, supplies, spare parts, semi-finished products, or transfer machinery, equipment, raw materials, auxiliary materials, supplies, spare parts, semi-finished products from a third country to the party receiving processing services to fulfill the processing contract.

4. Be entitled to re-import processed products. Upon completion of the foreign goods processing contract, be entitled to re-import surplus machinery, equipment, raw materials, auxiliary materials, supplies, spare parts, semi-finished products.

5. Be entitled to sell processed products and exported machinery, equipment, raw materials, auxiliary materials, supplies, spare parts, semi-finished products at the market of the receiving country or another market and must pay taxes in accordance with current regulations.

6. Be entitled to enjoy tax incentives and fulfill tax obligations in accordance with tax laws.

7. Be entitled to send experts and technical workers abroad to inspect and accept processed products.

 

Chapter VI

AGENT FOR PURCHASING AND SELLING GOODS WITH FOREIGN COUNTRIES

 

Section 1

AGENT FOR PURCHASING AND SELLING GOODS FOR FOREIGN TRADERS

 

Article 42. Traders Acting as Agents for Purchasing and Selling Goods for Foreign Traders

1. Vietnamese traders may act as agents for purchasing and selling legally imported or exported goods for foreign traders, except for goods prohibited from importation or exportation, or goods temporarily suspended from importation or exportation.

2. Where specific laws provide that the agent can only enter into agency contracts with one principal for a particular type of goods or service, the trader must comply with those legal provisions.

3. Traders acting as agents for purchasing goods must require foreign traders to transfer convertible foreign currency through banks to purchase goods according to the agency contract.

Article 43. Tax Obligations

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

2. Vietnamese traders shall have the responsibility to register, declare, and pay various types of taxes and other financial obligations related to goods under agency contracts for purchasing and selling goods and their business activities in accordance with the provisions of the law.

Article 44. Export and Import Procedures for Goods Under Agency Contracts

Goods under agency contracts for purchasing and selling goods with foreign traders when being exported or imported must go through procedures in accordance with the regulations applicable to export and import goods as stipulated in this Decree.

Article 45. Returning Goods

Goods under agency contracts for selling goods in Vietnam to foreign traders may be re-exported if they cannot be consumed in Vietnam. The refund of tax shall be carried out in accordance with the laws on taxation.

 

Section 2

ENGAGING FOREIGN TRADERS AS AGENTS FOR PURCHASING AND SELLING GOODS ABROAD

 

Article 46. Engaging Foreign Traders as Agents for Purchasing and Selling Goods Abroad

1. Vietnamese traders may engage foreign traders as agents for purchasing and selling various types of goods abroad, except for goods prohibited from export and import, and goods temporarily suspended from export and import.

2. Goods under agency contracts when being exported or imported must go through procedures in accordance with the regulations applicable to export and import goods as stipulated in this Decree.

3. Traders engaging agents for purchasing and selling goods abroad must enter into agency contracts with foreign traders and transfer the proceeds from sales contracts back to the country in accordance with the regulations on foreign exchange management and guidelines issued by the State Bank of Vietnam.

4. In cases where payment for sales is made in kind, traders must comply with the current regulations of Vietnamese law regarding the importation of goods.

Article 47. Tax Obligations

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

2. Traders shall have the responsibility to register, declare, and pay various types of taxes and fulfill other financial obligations related to the activity of engaging foreign traders as agents for purchasing and selling goods abroad in accordance with the guidance of the Ministry of Finance.

Article 48. 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 mentioned in Clause 1 of this Article shall not be subject to import duties and shall be refunded export duties (if any) in accordance with the laws on taxation.

 

Chapter VII

MECHANISMS FOR COOPERATION IN RESOLVING DISPUTES

REGARDING THE APPLICATION OF FOREIGN TRADE MANAGEMENT MEASURES

 

Section 1

GENERAL PROVISIONS

Article 49. Principles of Cooperation

1. The leading authority and relevant agencies, organizations, and individuals shall have the responsibility to cooperate actively, comprehensively, accurately, promptly, and effectively in resolving disputes concerning the application of foreign trade management measures in accordance with the provisions of this Decree and Vietnamese law to maximize the protection of Vietnam's legitimate rights and interests.

2. The cooperation between the leading authority and relevant agencies, organizations, and individuals in resolving disputes concerning the application of foreign trade management measures must be conducted in compliance with the provisions on dispute resolution in international treaties to which the Socialist Republic of Vietnam is a party, including provisions on dispute resolution concerning the application of foreign trade management measures as the subject matter of the dispute (hereinafter referred to as international treaties on dispute resolution).

3. The leading authority and relevant agencies, organizations, and individuals shall bear legal responsibility for the consequences arising from non-cooperation or cooperation that does not meet the requirements stipulated in Clause 1 of this Article.

4. The leading authority and relevant agencies, organizations, and individuals shall have the obligation to protect state secrets in accordance with the law and keep confidential information related to the process of resolving disputes in accordance with the provisions of international treaties on dispute resolution.

Article 50. Content of Coordination

The coordination between the Leading Agency and other agencies, organizations, and individuals related to resolving disputes on the application of foreign trade management measures includes the following contents:

1. Resolving complaints, negotiating, mediating, consulting regarding disagreements and conflicts between the Government of Vietnam and the Government of another country related to the application of foreign trade management measures that are inconsistent with the provisions of international treaties concerning the application of foreign trade management measures.

2. Developing and implementing plans to resolve disputes on the application of foreign trade management measures.

3. Providing information, files, evidence, and relevant documents to serve the resolution of disputes on the application of foreign trade management measures.

4. Appointing persons with sufficient capacity from their own agency or organization to participate in resolving disputes on the application of foreign trade management measures when requested by the Leading Agency.

5. Performing tasks related to resolving disputes on the application of foreign trade management measures during the litigation phase of arbitral institutions or international judicial bodies established and operating based on the provisions of international treaties on dispute resolution (hereinafter referred to as arbitral institutions or international judicial bodies with jurisdiction).

6. Implementing, coordinating, and handling matters related to enforcing decisions, reviewing compliance with decisions of arbitral institutions or international judicial bodies with jurisdiction.

Article 51. Leading Agency

1. The Leading Agency for disputes on the application of foreign trade management measures is the state agency assigned by the Government to manage and monitor such foreign trade management measures, except where international treaties on dispute resolution applicable to such foreign trade management measures provide otherwise.

2. In cases where there are two or more state agencies assigned to manage and monitor the foreign trade management measures that are the subject of a specific dispute, these agencies must agree on one of them to be the Leading Agency, report to the Prime Minister, and notify the Ministry of Industry and Trade in writing.

3. For cases where the Government of Vietnam is being sued, within three working days from the date of receipt of the request for consultation and failure to agree on the Leading Agency, these agencies must report to the Prime Minister and notify the Ministry of Industry and Trade.

4. At the request of the Minister of Industry and Trade, the Prime Minister may decide to assign or change the Leading Agency if necessary.

5. The Leading Agency has the following duties and powers:

a) Receiving and processing information and documents related to resolving disputes on the application of foreign trade management measures.

b) Serving as the point of contact and exchanging information with the foreign government involved in the dispute and with arbitral institutions or international judicial bodies with jurisdiction.

c) Chairing and coordinating with the Central Agency and other related agencies, organizations, and individuals in the process of resolving disputes on the application of foreign trade management measures at arbitral institutions or international judicial bodies with jurisdiction.

d) Coordinating with the Central Agency and other related agencies, organizations, and individuals in developing plans to resolve disputes on the application of foreign trade management measures.

đ) Chairing and coordinating with the Central Agency and other related agencies, organizations, and individuals in designating arbitrators in the case of establishing an arbitral institution to resolve disputes on the application of foreign trade management measures.

e) Chairing and coordinating with the Central Agency in selecting, hiring, and supervising the operation of law firms (collectively referred to as lawyers) providing advice on resolving disputes on the application of foreign trade management measures. The Leading Agency determines the criteria for selecting lawyers and law firms. The state budget for using lawyers shall be implemented according to current laws.

g) Chairing and coordinating with related agencies, organizations, and individuals in handling issues related to disputes on the application of foreign trade management measures, including hiring technical experts and summoning witnesses to assist in the dispute resolution process.

h) Participating in hearings of arbitral institutions or international judicial bodies with jurisdiction.

i) Reporting to the Prime Minister, the Central Agency, and competent state agencies about issues related to disputes on the application of foreign trade management measures under this Decree and relevant laws.

Article 52. Lead Agency

1. The Ministry of Industry and Trade shall be the Lead Agency to assist the Government in participating in resolving disputes regarding the application of foreign trade management measures.

2. The Lead Agency in resolving disputes regarding the application of foreign trade management measures shall have the following duties and powers:

a) Serve as the lead agency to assist the Government and the Prime Minister in uniformly directing the work of resolving disputes regarding the application of foreign trade management measures to protect Vietnam's rights and legitimate interests.

b) Coordinate with relevant agencies, organizations, individuals, and lawyers hired according to this Decree to provide legal advice to the Principal Agency on issues related to resolving disputes regarding the application of foreign trade management measures when requested by the Principal Agency.

c) Coordinate with the Principal Agency to hire lawyers to resolve specific disputes regarding the application of foreign trade management measures.

d) Coordinate with the Principal Agency in appointing arbitrators in cases where an arbitral body is established to resolve disputes regarding the application of foreign trade management measures.

đ) Take the lead and coordinate with the Principal Agency and relevant agencies, organizations, and individuals to develop plans for resolving disputes regarding the application of foreign trade management measures.

e) Represent the Government of Vietnam in attending hearings of dispute resolution cases regarding the application of foreign trade management measures if necessary or at the request of the Principal Agency.

g) Appoint representatives to attend hearings of arbitral bodies or international judicial authorities with jurisdiction.

h) Coordinate with the Principal Agency and relevant agencies, organizations, and individuals to enforce arbitral awards or decisions of arbitral bodies or international judicial authorities with jurisdiction.

i) Develop and update lists of experts who may serve as arbitrators and lists of law firms that may act as lawyers for the Government of Vietnam or Vietnamese state agencies in resolving disputes regarding the application of foreign trade management measures.

Article 53. Relevant Agencies, Organizations, and Individuals

1. Relevant agencies, organizations, and individuals are state agencies, organizations, and individuals related to the resolution of disputes regarding the application of foreign trade management measures, invited or required by the Principal Agency to participate in resolving such disputes.

2. Relevant agencies, organizations, and individuals shall have the following duties and powers:

a) Coordinate with the Principal Agency and the Lead Agency to resolve disputes regarding the application of foreign trade management measures according to the requirements of the Principal Agency and the Lead Agency, in accordance with their professional expertise or specialized management fields.

b) Provide complete, timely, and accurate information, files, evidence, documents, and explanations of relevant contents upon request from the Principal Agency and the Lead Agency.

c) Request the Principal Agency to provide or supplement information about the dispute regarding the application of foreign trade management measures to fulfill their tasks.

 

Section 2

COOPERATION IN RESOLVING DISPUTES INITIATED BY FOREIGN GOVERNMENTS

Article 54. Receiving Information and Documents for Resolving Disputes Regarding the Application of Foreign Trade Management Measures

1. Agencies, organizations, and individuals tasked with implementing state management measures on foreign trade shall be responsible for receiving information about potential lawsuits, notifications from arbitral bodies or international judicial authorities with jurisdiction, or notifications from foreign governments regarding the initiation of disputes concerning the application of foreign trade management measures before arbitral bodies or international judicial authorities with jurisdiction, and immediately report to their direct superior agencies and notify the Lead Agency.

2. State agencies, organizations, and individuals not assigned the task of implementing state management measures on foreign trade under Clause 1 of this Article, if they receive information about potential lawsuits, notifications from arbitral bodies or international judicial authorities with jurisdiction, or notifications from foreign governments regarding the initiation of disputes concerning the application of foreign trade management measures before arbitral bodies or international judicial authorities with jurisdiction, must submit a written notification along with a full copy of all received information and documents within three working days from the date of receipt to one of the following agencies:

a) Agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade under Clause 1 of this Article.

b) Direct superior agencies and the Lead Agency if the agency, organization, or individual assigned the task of implementing state management measures on foreign trade under Clause 1 of this Article cannot be identified.

3. Within three working days from the date of receiving the written notification as stipulated in Clause 2 of this Article or a written notification from another source, the Lead Agency must send a written notification along with a full copy of all received files to one of the following agencies:

a) The Principal Agency as stipulated in Clause 1 of Article 51 of this Decree.

b) The Office of the Government to present to the Prime Minister for decision on the Principal Agency as stipulated in Clauses 2, 3, and 4 of Article 51 of this Decree.

4. Within five working days from the date of receiving the written notification of the Lead Agency as stipulated in Point b of Clause 3 of this Article, the Office of the Government shall present to the Prime Minister for decision on assigning the Principal Agency.

Within three working days after the Prime Minister decides on assigning the Principal Agency, the Office of the Government shall send a notification of the assignment decision to the Principal Agency for implementation.

Article 55. Developing and Implementing Plans for Resolving Disputes Regarding the Application of Foreign Trade Management Measures

1. The Lead Agency shall take the lead and coordinate with the Principal Agency, relevant agencies, organizations, individuals, and lawyers (if any) to develop a Plan for Resolving Disputes Regarding the Application of Foreign Trade Management Measures to be submitted to the Prime Minister for approval within thirty-five days from the date of receiving information about potential lawsuits as stipulated in Clauses 1 and 2 of Article 54 of this Decree.

2. The Plan for Resolving Dispute Cases Regarding the Application of Foreign Trade Management Measures shall include the following contents:

a) Summary of the dispute case.

b) Present the procedural process for disputes concerning the application of foreign trade management measures in accordance with the provisions of international treaties on dispute resolution; the tasks to be carried out to serve the resolution of such disputes and the expected timelines for these tasks based on the aforementioned procedural process.

c) Specific tasks of the Lead Agency, the Principal Agency, relevant agencies, organizations, individuals, and lawyers (if any).

d) Analyze the strengths and weaknesses of Vietnam and the foreign government.

đ) Propose solutions for handling disputes concerning the application of foreign trade management measures, including negotiation and mediation options; issues to be reported and seek opinions from the Prime Minister and other competent state agencies.

e) Estimate the costs and funding sources for resolving disputes concerning the application of foreign trade management measures.

3. The Lead Agency shall coordinate with the Principal Agency, relevant agencies, organizations, individuals, and hired lawyers (if any) to implement the plan for resolving disputes concerning the application of foreign trade management measures. In necessary cases and to suit the actual situation, the Lead Agency shall coordinate with the Principal Agency, relevant agencies, organizations, individuals, and hired lawyers (if any) to adjust the plan for resolving disputes concerning the application of foreign trade management measures.

4. The Lead Agency is responsible for submitting the plan for resolving disputes concerning the application of foreign trade management measures and any amendments and supplements (if any) as stipulated in Clause 2 and Clause 3 of this Article to the Prime Minister and the Principal Agency.

5. The Principal Agency is responsible for regularly (monthly or quarterly depending on the complexity and progress of the dispute concerning the application of foreign trade management measures) informing the Lead Agency about the implementation progress of the plan for resolving disputes concerning the application of foreign trade management measures. The Lead Agency is responsible for monitoring the implementation of the dispute resolution plan concerning the application of foreign trade management measures by the Principal Agency and promptly coordinating to resolve any difficulties during the implementation of the dispute resolution plan concerning the application of foreign trade management measures.

6. The plan for resolving disputes concerning the application of foreign trade management measures shall be kept confidential.

Article 56. Responsibilities for Receiving and Resolving Advisory Requests

1. The receiving and resolving of advisory requests shall be carried out in accordance with the provisions of international treaties on dispute resolution.

2. State agencies, organizations, and individuals entrusted with the task of implementing state management measures on foreign trade shall be responsible for receiving and resolving advisory requests regarding the application of foreign trade management measures based on proposals from foreign governments under international treaties related to the application of foreign trade management measures.

3. In cases where they receive advisory requests from foreign governments as stipulated in Clause 2 of this Article but lack the authority to resolve them, state agencies, organizations, and individuals receiving such requests must guide the foreign government to submit the advisory request to the competent agency and notify this to that competent agency.

Article 57. Handling cases where measures under consultation have signs of violating international commitments related to the application of foreign trade management measures

1. During the consultation process with the foreign government, state agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade must immediately report the consulted matter to their direct superior agency and the Lead Agency if they consider that:

a) The consulted measure has signs of violating the provisions of laws or international treaties related to the application of foreign trade management measures with the foreign government, affecting the rights and legitimate interests of Vietnam or the foreign party; or

b) It is not possible to resolve the foreign government's consultation request conclusively; or

c) There is a possibility of generating disputes related to the application of foreign trade management measures.

2. State agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade during the consultation process with the foreign government must regularly inform the Lead Agency and relevant state agencies about the progress and results of the consultation for coordination in resolving the matter.

3. During the consultation process with the foreign government, if appropriate, state agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade conduct negotiations and mediation with the foreign government according to the plan approved by their direct superior agency after consulting the Lead Agency.

Article 58. Determining the responsibility of agencies, organizations, and individuals who issued or applied measures contrary to Vietnam’s international commitments leading to disputes over the application of foreign trade management measures

The determination of the responsibility of agencies, organizations, and individuals who issued or applied measures contrary to Vietnam’s international commitments leading to disputes over the application of foreign trade management measures shall be carried out in accordance with Vietnamese law.

 

Section 3

COORDINATION IN RESOLVING DISPUTES INITIATED BY THE VIETNAMESE GOVERNMENT

Article 59. Responsibility for proposing and participating in resolving consultation requests

1. Proposing and participating in resolving consultation requests shall be carried out in accordance with the provisions of international treaties on dispute resolution.

2. State agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade have the responsibility to propose and participate in resolving consultation requests regarding the application of foreign trade management measures when they discover or based on the proposal of traders or industry associations that foreign government’s foreign trade management measures may affect or violate Vietnam’s rights and interests according to international treaties related to the application of foreign trade management measures.

Article 60. Handling cases where measures under consultation have signs of violating international commitments related to the application of foreign trade management measures

1. During the consultation process with the foreign government, state agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade must immediately report the consulted matter to their direct superior agency and notify the Lead Agency if they consider that:

a) The consulted measure has signs of violating the foreign country's commitment to Vietnam in international treaties related to the application of foreign trade management measures, affecting Vietnam's rights and legitimate interests; or

b) It is not possible to resolve the Vietnamese government's consultation request conclusively; or

c) There is a possibility of generating disputes related to the application of foreign trade management measures.

2. Within three working days from the date of receiving the written notification pursuant to Clause 1 of this Article or a written notification from another source, the Lead Agency must send a document along with a full copy of the received file to one of the following agencies:

a) The Principal Agency as stipulated in Clause 1 of Article 51 of this Decree.

b) The Office of the Government to present to the Prime Minister for decision on the Principal Agency as stipulated in Clauses 2, 3, and 4 of Article 51 of this Decree.

3. Within five working days from the date of receiving the document from the Lead Agency pursuant to point b of Clause 2 of this Article, the Government Office shall submit to the Prime Minister for a decision on assigning the Lead Agency.

Within three working days after the Prime Minister decides to assign the Lead Agency, the Government Office shall send a notice of the assignment decision to the Lead Agency for implementation.

4. State agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade during the consultation process with the foreign government must regularly inform the Lead Agency and relevant state agencies about the progress and results of the consultation for coordination in resolving the matter.

5. During the consultation process with the foreign government, if appropriate, state agencies, organizations, and individuals assigned the task of implementing state management measures on foreign trade conduct negotiations and mediation with the foreign government according to the plan approved by their direct superior agency after consulting the Lead Agency.

Article 61. Developing and Implementing Plans for Resolving Disputes Regarding the Application of Foreign Trade Management Measures

1. The Lead Agency shall take the lead and coordinate with the Lead Agency, relevant agencies, organizations, individuals, and lawyers (if any) to develop a Dispute Resolution Plan for the application of foreign trade management measures to be submitted to the Prime Minister for approval within twenty days from the end of the consultation process as stipulated in Article 59 of this Decree.

2. The development, adjustment, and implementation of the Dispute Resolution Plan for the application of foreign trade management measures shall be carried out in accordance with Clause 2, Clause 3, Clause 4, and Clause 5 of Article 55 of this Decree.

3. The Dispute Resolution Plan for the application of foreign trade management measures shall be kept confidential.

Chapter VIII

IMPLEMENTATION AND EFFECTIVE PROVISIONS

Article 62. Implementation Organization

1. Based on the provisions of this Decree, the ministries and ministerial-level agencies shall issue or submit to the competent authority for issuance of detailed regulations and guidance for implementing this Decree.

2. Every two years, the Ministry of Industry and Trade shall take the lead and coordinate with other ministries and ministerial-level agencies to review and update the Lists of goods prohibited from export and import, the List of goods designated for traders to export and import, and the List of goods subject to export and import licenses and conditions as specified in the Appendices of this Decree.

3. In cases where the Lists of goods subject to export and import are amended or supplemented, the ministries and ministerial-level agencies shall be responsible for promptly reviewing to update the HS codes and descriptions of goods in the Lists of goods prohibited from export and import, and goods subject to license and condition management within their jurisdiction.

4. Based on the proposal of the Ministry of Industry and Trade, the relevant ministries and ministerial-level agencies participating in the management and operation of foreign trade activities, the Ministry of Finance shall provide data on exporting and importing enterprises, temporary imports for re-exporting; types of business operations; export and import values by commodity and market. The Ministry of Industry and Trade and the relevant ministries and ministerial-level agencies that require data shall be responsible for coordinating with the Ministry of Finance to develop forms, timing, and methods of data provision to ensure compliance with management purposes and requirements.

5. Provincial People's Committees shall organize the implementation of licensing activities as prescribed in this Decree and report quarterly according to the form prescribed by the ministry or ministerial-level agency managing the licensed goods or sector to facilitate coordination in management, operational control, and post-inspection work.

6. Licensing authorities as prescribed in this Decree shall be responsible for organizing the implementation of licensing in accordance with the regulations and ensuring the provision of online public services for all administrative procedures. In cases where administrative procedures are not conducted through the National Single Window Portal, the licensing authority shall be responsible for linking with the National Single Window Portal to connect and share data or update and publish licenses on the National Single Window Portal so that customs authorities have the basis to process clearance of goods in accordance with the regulations.

7. The Ministry of Industry and Trade shall take the lead and coordinate with other ministries, ministerial-level agencies, and provincial people's committees to be responsible for inspecting the implementation of the provisions of this Decree; identifying and notifying related ministries and ministerial-level agencies to adjust any provisions contrary to this Decree (if any) in legal normative documents issued or submitted by them for the purpose of implementing and guiding the implementation of this Decree.

Article 63. Responsibilities of Foreign Trade Operators

1. Shall be responsible under the law for the accuracy and truthfulness of information, documents, and files submitted or presented to the competent authority.

2. Shall comply with the regulations and fully perform responsibilities and obligations as stipulated by the Law on Foreign Trade Management, the Commercial Law, this Decree, and related laws.

3. Shall organize work and provide files and documents upon request of the licensing authority and related agencies when such agencies conduct inspections of the implementation of laws governing foreign trade activities.

Article 64. Transitional Provisions

1. Licenses issued by competent authorities to traders in accordance with Decree No. 69/2018/ND-CP of the Government detailing certain provisions of the Law on Foreign Trade Management and related guiding documents before the effectiveness of this Decree shall continue to be implemented according to the contents and validity periods of these Licenses. In cases where Licenses granted before the effectiveness of this Decree need to be amended or supplemented, such actions must be carried out in accordance with this Decree.

2. Temporary import and re-export business codes for frozen food products, used goods, and goods subject to special consumption tax that have been issued will cease to be effective from July 1, 2026. Businesses that have been issued temporary import and re-export business codes may withdraw the amount deposited at credit institutions where they have made deposits to facilitate the issuance of these business codes. Credit institutions are responsible for refunding the deposited amount to the businesses.

3. Container Freight Station (CFS) permits for exported goods issued by competent authorities to traders before the effectiveness of this Decree shall continue to be implemented according to the validity periods of these CFS permits or shall be valid until December 31, 2027 for cases where the validity period is not indicated on the CFS permit.

4. Legal regulatory documents currently in effect issued by Ministries, agencies equivalent to Ministries guiding the implementation of Decree No. 69/2018/ND-CP of the Government shall continue to be implemented until December 31, 2026.

5. Administrative procedures and documents that are complete and have been accepted by competent authorities before the effectiveness of this Decree shall continue to be processed according to the legal regulatory documents in effect at the time of acceptance of the documents.

Article 65. Implementation Provisions

1. This Decree takes effect from September 5, 2026, and replaces Decree No. 69/2018/ND-CP of the Government detailing certain provisions of the Law on Foreign Trade Management.

2. This Decree abolishes:

a) Article 31 and Appendix X of Decree No. 146/2025/ND-CP of the Government regarding decentralization and delegation of authority in the industry and trade sector.

b) Section B.I of Resolution No. 19/2026/NQ-CP of the Government concerning reduction, decentralization, and simplification of administrative procedures and business conditions within the purview of the Ministry of Industry and Trade.

c) Point B.I, B.II of Section 1; Subsections D.I, D.II, D.III, D.IV of Item 2.2; Forms 03, 04, 05 of Section 4 of Appendix I.2 of Resolution No. 66.18/2026/NQ-CP of the Government concerning decentralization, reduction, and simplification of administrative procedures and business conditions.

d) Decision No. 11/2013/QĐ-TTg dated January 24, 2013 of the Prime Minister prohibiting the export, import, and sale of specimens of certain wild animal species listed in Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

3. Where legal documents referred to in this Decree are replaced or amended, implementation shall be in accordance with the replacing or amended legal documents.

4. Ministers, Heads of agencies equivalent to Ministries, Heads of government agencies, Chairpersons of provincial People's Councils are responsible for guiding and implementing this Decree./.