Circular No. 39/2025/TT-BCT stipulates the maximum limit on the value of goods and services used for promotions and the maximum discount rate applicable to promoted goods and services.

CIRCULAR

Regulations on the maximum limit of the value of goods and services used for promotional activities, the maximum discount rate for goods and services subject to promotion that traders may implement in promotional activities

Pursuant to the Trade Law No. 36/2005/QH11 dated June 14, 2005;

Pursuant to the Government Decree No. 40/2025/NĐ-CP dated February 26, 2025, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Government Decree No. 81/2018/NĐ-CP dated May 22, 2018, detailing the Trade Law on trade promotion activities;

Pursuant to the Government Decree No. 128/NĐ-CP dated October 10, 2024, amending and supplementing certain articles of the Government Decree No. 81/2018/NĐ-CP; At the proposal of the Agency for Trade Promotion,

The Minister of Industry and Trade issues this Circular regulating the maximum limit of the value of goods and services used for promotional activities, the maximum discount rate for goods and services subject to promotion that traders may implement in promotional activities.

This Circular specifically regulates the maximum limit of the value of goods and services used for promotional activities, the maximum discount rate for goods and services subject to promotion that traders may implement in promotional activities.

Pursuant to Decree No. 139/2025/NĐ-CP dated June 12, 2025 of the Government on the division of authority of local governments at two levels in the field of state management of the Ministry of Industry and Trade;

1. Traders producing and trading goods and services directly implementing promotional activities or implementing promotions through distributors (wholesale, retail, agency, franchising, and other distributors as provided by law);

2. Traders operating promotional services implementing promotions for goods and services of other traders according to agreements with those traders;

Article 1. Scope of Regulation

3. Organizations and individuals engaged in commercial activities, subjects having the right to engage in trade promotion activities as stipulated in Article 91 of the Trade Law when conducting trade promotion activities must comply with the provisions of this Circular and related laws.

Article 2. Applicability

Article 3. Maximum Limit on the Value of Goods and Services Used for Promotions

1. The material value used for promoting one unit of goods or service subject to promotion shall not exceed 50% of the immediate selling price of that unit of goods or service before the promotion period, except in cases where promotions are conducted through forms specified in Clause 8 and Clause 9 of Article 92 of the Trade Law, Article 8, Clause 2 of Article 9, Articles 12, 13, and 14 of the Government Decree No. 81/2018/NĐ-CP dated May 22, 2018, detailing the Trade Law on trade promotion activities.

2. The total value of goods and services used for promotions in one promotional program shall not exceed 50% of the total value of goods and services subject to promotion, except in cases where promotions are conducted through forms specified in Clause 8 and Clause 9 of Article 92 of the Trade Law, Article 8 and Clause 2 of Article 9 of the Government Decree No. 81/2018/NĐ-CP.

3. The value of goods and services used for promotions includes the following situations:

a) In cases where the trader conducting the promotion does not directly produce or import goods or provide services used for promotion, the value is calculated based on the payment price of the trader conducting the promotion to purchase the goods or services used for promotion or the market price of the goods or services used for promotion at the time of announcement;

b) Goods and services used for promotion are produced, imported, or provided by the trader themselves, the value is calculated based on the production cost or import price of the goods or services used for promotion.

4. For centralized promotional programs, the maximum limit on the value of goods and services used for promotions is 100%. This maximum limit on the value of goods and services used for promotions at 100% also applies to promotional activities within the framework of programs and activities of trade promotion decided by central-level authorities.

5. Centralized promotional programs as stipulated in Clause 4 of this Article include:

a) State agencies (central and provincial levels) issue decisions to organize and implement centralized promotional programs aimed at implementing national and local economic development policies. The State encourages the organization of centralized promotional programs. All traders have the right to participate in these programs;

b) Promotional periods during holidays and festivals as prescribed by labor laws, including: - Lunar New Year period: 30 days prior to the first day of the lunar new year; - Other holiday and festival days. The duration of each promotional period during holidays and festivals shall not exceed the corresponding holiday and festival time as stipulated by labor laws.

5. The concentrated promotional program as prescribed in Clause 4 of this Article includes:

a) State agencies (at central and provincial levels) issue decisions to organize and implement concentrated promotional programs aimed at achieving national and local economic development policies. The State encourages the organization of concentrated promotional programs. All traders have the right to participate in such programs;

b) Promotional periods during holidays and Tet festivals as stipulated by labor laws, including: - Lunar New Year period: 30 days immediately preceding the first day of the lunar new year; - Other holiday and festival days. The duration of each promotional period during holidays and festivals shall not exceed the corresponding holiday or festival leave time as prescribed by labor laws.

Article 4. Maximum discount rate for goods and services under promotional activities

1. The maximum discount rate for goods and services under promotional activities shall not exceed 50% of the price of such goods and services immediately prior to the promotional period.

2. In cases where concentrated promotional programs are organized in accordance with Clause 5, Article 3, the maximum discount rate for goods and services under promotional activities shall be 100%. A maximum discount rate of 100% also applies to promotional activities within the framework of trade promotion programs decided by central competent authorities.

3. The maximum discount rate limit shall not apply when conducting promotional discounts for:

a) Goods and services when implementing the State's price stabilization policy;

b) Fresh food products;

c) Goods and services in cases of enterprise bankruptcy, dissolution, relocation, or change in production and business sectors.

Article 5. Implementation Provisions

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

2. Promotional activities and concentrated promotional programs currently applying the maximum limit on the value of goods and services used for promotions, and the maximum discount rate for goods and services under promotional activities as stipulated in Articles 6 and 7 of Decree No. 81/2018/NĐ-CP, and Clauses 1 and 2, Article 1 of Decree No. 128/2024/NĐ-CP before the effective date of this Circular shall continue to be applied until the end of the promotional activity or concentrated promotional program period./.