Decision No. 52/2015/QD-TTg On the management of cross-border trade activities with neighboring countries sharing borders

Decision No. 52/2015/QD-TTg stipulates the management of cross-border trade activities with neighboring countries sharing borders, applicable to traders, border residents, and management agencies. Notable points include the management of goods trading across borders, tax policies, fees, and trade support services.

Số hiệu52/2015/QĐ-TTg
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Industry and Trade
Người kýNguyễn Tấn Dũng — Thủ tướng
Cập nhật24/06/2026
NgànhIndustry and Trade
Lĩnh vựcBorder Trade PolicyMountainous Region Trade
Ngày ban hành20/10/2015
Ngày áp dụng01/01/2016
Ngày hết hiệu lực23/01/2018
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 52/2015/QD-TTg stipulates the management of cross-border trade activities with neighboring countries sharing borders, applicable to traders, border residents, and management agencies. Notable points include the management of goods trading across borders, tax policies, fees, and trade support services.

Đối tượng áp dụng

Traders, border residents, and management agencies (Ministry of Industry and Trade, Ministry of Finance, Ministry of Health, Ministry of Agriculture and Rural Development, State Bank of Vietnam, etc.)

Các điểm cốt lõi

  • Border residents are allowed to buy and sell goods with preferential tax rates (2 million VND/person/day/trip)
  • Traders engaged in cross-border goods trading must comply with payment regulations and bear tax obligations
  • Goods traded and exchanged at border markets and checkpoints are subject to health, animal, plant, and aquatic product inspections according to regulations
  • Trade support services in the checkpoint area are operated by traders
  • People and means of transport from both Vietnam and neighboring countries must comply with entry and exit regulations

🌐 Tác động xã hội từ văn bản này

  • Facilitating cross-border goods trading activities, enhancing trade between Vietnam and neighboring countries
  • Reducing tax and administrative procedures for border residents when buying and selling goods
  • Regulations on health inspection and food safety may pose difficulties for certain import items

❓ Câu hỏi thường gặp

How can traders engage in cross-border goods trading?

Vietnamese traders without foreign direct investment are permitted to conduct cross-border goods trading at secondary checkpoints and border openings. Traders with foreign investment can only operate under specific legal provisions.

What tax exemption amount is granted to border residents?

Border residents are exempt from import taxes and other taxes up to a value of 2 million VND/person/day/trip. Excess amounts are subject to taxation as prescribed.

How can traders aggregate goods purchased from border residents?

Traders must compile lists and pay import taxes as required when aggregating and transporting goods bought and sold or exchanged by border residents in border market areas and checkpoints.

Who provides trade support services at checkpoints?

Services such as warehousing, delivery, transportation, and storage of goods are provided by traders operating in the checkpoint area.

Toàn văn

Pursuant to …;

On the management of cross-border trade activities with neighboring countries

sharing borders

_______________

 

Pursuant to the Government Organization Law on December 25,June 2024;energy 12001;

Pursuant to the National Border Law on June 72003; The Government issues this Decision on the management of cross-border trade activities with neighboring countries 1sharing borders.amendThis Decision stipulates the management of cross-border trade activities with neighboring countries (hereinafter referred to as cross-border trade activities), including:

Pursuant to the Law on Trade dated June 14, 2005;

At the proposal of the Minister of Industry and Trade,

concerning the determination of restricted areas,ing Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."a) Cross-border goods trading activities of traders.shall b) Goods trading and exchange activities of border residents.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

c) Goods trading and exchange activities at border markets, gate markets, and markets within Border Economic Zones.

d) Trade support services in border gate areas and open border crossings.

2. International cross-border goods trading activities shall be carried out in accordance with the provisions of the Commercial Law 2005, the National Border Law 2003, and related legal documents, consistent with international treaties to which Vietnam is a party and international commercial practices.

1. Organizations and individuals engaged in cross-border trade activities.

1. Neighboring countries are those sharing land borders with the Socialist Republic of Vietnam (including: the People's Republic of China, the Lao People's Democratic Republic, and the Kingdom of Cambodia).

2. Border gates, open border crossings, border gate areas, border residents' goods, and border crossing procedures are defined in Decree No. 112/2014/ND-CP dated November 21, 2014 of the Government on border gate management.

Article 2. Applicability

3. Border markets, gate markets, and markets within Border Economic Zones are defined in Decree No. 114/2009/ND-CP dated December 23, 2009 of the Government amending and supplementing certain articles of Decree No. 02/2003/ND-CP dated January 14, 2003 of the Government on market development and management.

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

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

Article 3. Explanation of Terms

In this Decision, the following terms shall be understood as follows:

4. Cross-border goods trading activities of traders are commercial activities under the forms prescribed in Clause 1, Article 27 of the Commercial Law 2005 and are implemented according to the provisions of Chapter II of this Decision.

Article 4. Payment in cross-border trade activities

2. Payment methods:

b) Non-cash payment: offsetting export goods and services against import goods and services; through appropriate accounts in compliance with current Vietnamese laws; direct payment into the trader's account at banks in border gate and open border crossing areas of Vietnam.

c) Cash payment.i

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

3. The State Bank of Vietnam guides the implementation of payments in cross-border trade activities.

a) Bank transfer.

CROSS-BORDER GOODS TRADING ACTIVITIES OF TRADERS

Article 5. Traders engaging in cross-border goods trading

1. Vietnamese traders without foreign direct investment (hereinafter referred to as traders) may engage in cross-border goods trading. Based on technical infrastructure conditions at secondary border gates and open border crossings, the People's Committee of border provinces, in coordination with the Ministry of Industry and Trade, selects traders meeting the legal requirements to conduct cross-border goods trading at secondary border gates and open border crossings.

Chapter II

2. Foreign-invested traders, foreign companies, and their branches in Vietnam may only engage in cross-border goods trading if provided for by Vietnamese law or international treaties to which the Socialist Republic of Vietnam is a member.

Article 5. Cross-border trade of goods by traders

1. Vietnamese traders without foreign direct investment (hereinafter referred to as traders) may carry out cross-border trade activities. Based on technical infrastructure conditions at border gate auxiliary areas and open border crossings, the People's Committee of the border province shall take the lead and coordinate with the Ministry of Industry and Trade to select traders who meet the conditions stipulated by law to conduct cross-border trade through border gate auxiliary areas and open border crossings.

2. Traders with foreign investment, foreign companies and their branches in Vietnam may only carry out cross-border trade activities if provided for by Vietnamese law or international treaties to which the Socialist Republic of Vietnam is a party.

Article 6. Goods traded across borders by tradersshall1. Goods traded across borders by traders must comply with the provisions set out in Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency purchase, sale, processing, and transit of goods with foreign countries.

2. Goods specified in Clause 1 of this Article may be traded through border gates and border openings under specific circumstances that ensure the principle of encouraging exports and controlling imports in border trade activities. The Ministry of Industry and Trade shall guide the trading of goods through border gates and border openings by traders during each period after consultation with the Ministry of Finance, relevant ministries, agencies, and provincial People's Committees along the border.

Article 7. Types of land border gates implementing cross-border trade of goods by traders

1. Cross-border trade of goods by traders shall be carried out at types of border gates and border openings according to the provisions of Decree No. 112/2014/ND-CP dated November 21, 2014 of the Government on managing land border gates.

2. Border gates and border openings specified in Clause 1 of this Article shall implement cross-border trade of goods by traders when meeting the following conditions:

a) Having sufficient specialized management forces of Customs, Border Guard, and Quarantine operating regularly at border gates and border openings.

b) Technical infrastructure ensuring state management, including offices for functional forces; inspection, control, and supervision areas; storage and assembly areas for goods; transportation routes; equipment, and other necessary conditions.

Article 8. Inspection, testing for food safety, quality inspection of goods traded across borders by traders

Goods traded across borders by traders must comply with the legal regulations on health quarantine; animal, plant quarantine, aquatic product quarantine; quality inspection of goods; and food safety inspection.itselfArticle 9. Forms of agreement in cross-border trade of goods by tradersiCross-border trade of goods by traders shall be conducted based on agreements between Vietnamese traders and traders or individuals from neighboring countries in the following forms:

1. Written contracts.

2. In cases where written contracts are not established, traders engaged in cross-border trade must prepare a list of cross-border trade transactions. The list must be signed and stamped by the Vietnamese trader and bear legal responsibility for its authenticity, having equivalent legal effect as a contract.

The Ministry of Industry and Trade shall provide guidance on the format of the List of cross-border trade transactions by traders, including the name of the trader or individual, the name of the goods, unit price, quantity, and other necessary contents to ensure uniform declaration, monitoring, and management.

1. Traders engaged in cross-border trade of goods must fully perform their obligations under current laws concerning cross-border traded goods, enjoy incentives stipulated in current laws and international treaties to which Vietnam is a party.

2. Exported goods under the form of cross-border trade of goods by traders as prescribed in this Decision shall be refunded value-added tax according to current laws.

3. Fees and charges in cross-border trade of goods by traders shall be implemented according to current laws.

Article 10. Tax, fee, and charge policies

CROSS-BORDER TRADE AND EXCHANGE OF GOODS BY BORDER RESIDENTS

2. Goods exported under the form of cross-border trade by the traders specified in this Decision shall be subject to value-added tax refund according to current laws.

3. Fees and charges in cross-border trade activities of traders shall be implemented in accordance with current laws.

Chapter III

CROSS-BORDER TRADE AND EXCHANGE OF GOODS BY BORDER RESIDENTS

Article 11. Subjects purchasing and transferring goods of border residents, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP1. Border residents are Vietnamese citizens and citizens of neighboring countries with permanent residence registration in border areas.

2. Individuals holding permits issued by the provincial border public security agency to reside in border areas.

Article 12. Border gates and border crossings for purchasing and transferring goods of border residents

The activities of purchasing and transferring goods of border residents shall be carried out through border gates and border crossings in accordance with the provisions of Government Decree No. 112/2014/NĐ-CP dated November 21, 2014 on management of land border gates.

Article 13. Goods purchased and transferred by border residents

3. Amend Clause 3 Article 2 as follows:i1. Goods purchased and transferred by border residents shall comply with the provisions of Clause 8, Article 3 of Government Decree No. 112/2014/NĐ-CP dated November 21, 2014 on management of land border gates.

2. The Ministry of Industry and Trade shall issue a list of goods for purchase and transfer by border residents to implement policies regarding their purchasing and transferring activities as stipulated in this Decision.

Article 14. Taxation on

goods purchased and transferred by in the Field of Teachers and Educational Institution Managers border residents, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP1. Subjects purchasing and transferring goods of border residents as prescribed in Article 11 of this Decision shall be exempt from import tax and other taxes (if applicable) up to a value not exceeding VND 2,000,000 (two million dong) per person per day per transaction and not more than four transactions per month for goods listed in the List of goods for purchase and transfer by border residents issued by the Ministry of Industry and Trade.

2. The portion of goods exceeding the limit specified in Clause 1 of this Article must be taxed in accordance with current laws.

3. The Ministry of Finance shall provide guidance on tax exemption for goods purchased and transferred by border residents; provide guidance on procedures for collecting tax on the portion of goods exceeding the limit specified.

Article 15. Management of bulk purchasing and transportation of goods purchased and transferred by border residents

1. For goods within the limit but not used by border residents for their own living and production purposes and sold again, they must pay tax in accordance with current laws.

2. Merchants carrying out bulk purchasing and transportation of goods purchased and transferred by border residents at border markets, gate markets, and markets in border economic zones.

3. Merchants carrying out bulk purchasing must prepare a list of goods purchased and transferred by border residents.

4. Goods purchased and transferred by border residents when bulk purchased must pay import tax and other taxes (if applicable) in accordance with regulations and must undergo quarantine, food safety inspection, and quality control as stipulated in Article 8 of this Decision.

5. The Ministry of Finance shall provide guidance on procedures for collecting tax on goods that border residents do not use directly for their living and production purposes and sell again.

Article 16. Quarantine, quality inspection of goods, and food safety in purchasing and transferring activities of border residents

1. Health quarantine: Goods purchased and transferred by border residents are not subject to health quarantine, except when the Ministry of Health issues a notice of infectious disease risk and during actual outbreaks, then actual inspections and health measures must be taken.i2. Animal and plant quarantine and aquatic product quarantine: Goods subject to animal and plant quarantine and aquatic product quarantine as announced by the Ministry of Agriculture and Rural Development during each period must be quarantined in accordance with current laws.

3. Quality and food safety inspection: Goods purchased and transferred by border residents are not subject to quality and food safety inspection.

BORDER MARKET ACTIVITIES, GATE MARKET ACTIVITIES, AND MARKET ACTIVITIES IN BORDER ECONOMIC ZONES

3. Quality and food safety inspection and control: Goods traded and exchanged by border residents are not subject to quality and food safety inspection and control.

Chapter IV

COMMERCIAL ACTIVITIES AT BORDER MARKETS, GATEWAY MARKETS, AND MARKETS IN BORDER GATE ECONOMIC ZONES

Article 17. Conditions for Business at Border Markets, Customs Port Markets, and Markets within Border Economic Zones

The conditions for business at border markets, customs port markets, and markets within border economic zones shall be implemented according to the provisions stipulated in Decree No. 02/2003/ND-CP dated January 14, 2003 of the Government on the development and management of markets, Decree No. 114/2009/ND-CP dated December 23, 2009 of the Government amending and supplementing certain articles of Decree No. 02/2003/ND-CP dated January 14, 2003 of the Government on the development and management of markets, and related legal normative documents.

3. Amend Clause 3 Article 2 as follows:iArticle 18. Subjects Engaging in Purchase and Sale, Exchange of Goods at Border Markets, Customs Port Markets, and Markets within Border Economic Zonesi border markets, gateway markets, markets in BorderiEconomic Zones

1. Merchants are Vietnamese citizens engaged in business with permanent residence registration in border areas.

2. Merchants are Vietnamese enterprises and business households established and registered in accordance with the laws on business registration.

3. Merchants are individuals engaged in business from countries sharing borders with Vietnam, holding one of the following valid documents: Border Identity Card, Cross-Border Travel Permit, Passport, or other entry-exit documents issued in accordance with the laws of countries sharing borders.

4. Merchants are enterprises and business households from countries sharing borders with Vietnam that have been granted a Business Registration Certificate in accordance with the laws of those countries.

Article 19. Goods Subject to Purchase and Sale, Exchange at Border Markets, Customs Port Markets, and Markets within Border Economic Zones

1. Goods subject to purchase and sale, exchange at border markets, customs port markets, and markets within border economic zones must be goods permitted to circulate in the Vietnamese market under current laws.

2. Goods traded across borders for business purposes at border markets, customs port markets, and markets within border economic zones must comply with the provisions of this Decision.

Article 20. Inspection and Quarantine for Goods Subject to Purchase and Sale, Exchange at Border Markets, Customs Port Markets, and Markets within Border Economic Zones

1. Goods subject to purchase and sale, exchange at border markets, customs port markets, and markets within border economic zones that fall under the category requiring inspection and quarantine (health, animals, plants, aquatic products) must undergo inspection procedures according to the inspection process of the Ministry of Health (for goods requiring health inspection) and the Ministry of Agriculture and Rural Development (for goods requiring animal, plant, and aquatic product inspection).

2. When goods imported from neighboring countries enter the market or are exported from the market to neighboring countries, they must go through inspection procedures with the inspection authority at the customs port or border crossing where the goods enter or exit.

Article 21. Provisions on Taxation and Customs for Goods Subject to Purchase and Exchange at Border Markets, Customs Port Markets, and Markets within Border Economic Zonessupplemented at border markets, gatewaynational markets, markets in Border Economic Zones

1. Merchants operating in border markets, customs port markets, and markets within border economic zones must comply with current Vietnamese tax regulations: value-added tax, corporate income tax, business license tax, special consumption tax, and other types of taxes (if applicable).

2. The Ministry of Finance shall provide guidance on customs procedures for cross-border trade of goods by merchants at border markets, customs port markets, and markets within border economic zones.

Chapter V

COMMERCIAL SUPPORT SERVICES IN THE CUSTOMS PORT AREA AND BORDER CROSSING LOCATIONS

Article 22. Trade support services in border gate areas and border crossing points

1. Services to assist in performing administrative procedures as prescribed by relevant specialized laws.

2. Warehousing, storage, cargo handling, transportation, and preservation services for goods.

3. Processing, packaging, and packing services for goods.

4. Cargo loading and unloading, labor, translation, cleaning, and security services.

5. Services to enhance market access and penetration capabilities in neighboring countries.

6. Infrastructure technical services, including roads, office buildings, exhibition halls, product display rooms, surveillance cameras, electronic weighbridges, electricity and water supply, waste collection and treatment, fire alarms, and firefighting facilities.

7. Other trade support services as prescribed by current laws.

Article 23. Management of trade support services in border gate areas and border crossing pointscouncillORS1. The management of trade support services at international border gates and main border gates shall be carried out in accordance with Decision No. 45/2013/QĐ-TTg dated July 25, 2013, of the Government Chairman on the issuance of the Regulation on the operation of activities at land border gates.

2. The management of trade support services at secondary border gates and border crossing points shall be conducted in accordance with the regulations of the Ministry of Industry and Trade.

3. Vietnamese traders without foreign direct investment capital may engage in trade support services in border gate and border crossing point areas in compliance with current laws.

CROSSING BORDERS OF PERSONS AND MEANS OF TRANSPORTATION IN BORDER TRADE

Chapter VI

Article 24. Crossing borders of persons and means of transport of Vietnam

1. The consignor or their authorized representative, the owner or driver of the means of transport, and crew members must possess one of the following valid documents: passport, identity card, Border Area Entry-Exit Permit (Seafarer's Logbook or Seaman's Book for ships), or other border crossing documents as prescribed by Vietnamese law.3. Means of transport, drivers of cargo transport vehicles, and Vietnamese business entities must undergo inspection and control by specialized management forces at border gates and border crossing points when entering or exiting border markets, border gate markets, and markets within the border economic zones of neighboring countries; if entering deeper into the territory of neighboring countries, they must comply with the exit and entry procedures for persons and means of transport as prescribed by current Vietnamese and neighboring country laws.

4. The management of Vietnamese means of transport crossing the border to deliver goods immediately in border gate and border crossing point areas and returning on the same day, and the frequent cross-border movement of individual and organizational means of transport in border areas shall be implemented in accordance with the law.

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

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

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

4. The management of Vietnamese vehicles crossing the border to deliver and receive goods directly in the border gate area, open border crossings, returning on the same day, and the transportation means of individuals and organizations in the border area frequently crossing the border shall be carried out in accordance with the provisions of the law.

5. Persons and cargo transport vehicles specified in this Article that need to enter the transshipment points defined in the Transport Agreement between the Government of Vietnam and neighboring countries to deliver and receive goods must comply with the provisions of the Agreement, Protocol, and other agreed documents signed between Vietnam and neighboring countries regarding entry and exit and cargo transportation.

Article 25. Entry and Exit of Persons and Means of Transport from Neighboring Countries

1. Citizens of neighboring countries who are the owners of goods or persons authorized by the owners of goods, owners of means of transport, drivers of means of transport, and service personnel on means of transport for transporting goods of neighboring countries may enter and exit through border gates and border crossings specified in this Decision to deliver and receive goods using passports, Seaman's Books, Identity Cards, or Border Area Travel Passes issued by the competent authorities of neighboring countries or other border crossing documents according to current Vietnamese laws.

2. Means of transport for transporting goods of neighboring countries may pass through border gates and border crossings as stipulated in this Decision to deliver and receive goods at locations designated by the competent Vietnamese authorities within the border area.

3. Means of transport and citizens of neighboring countries who are drivers of means of transport for transporting goods and business entities of neighboring countries when entering and exiting border markets, customs gate markets, and markets within Special Economic Zones at customs gates in Vietnam to transport goods must be subject to inspection and control by specialized state management agencies at border gates and border crossings; if they need to leave the border market, customs gate market, and markets within Special Economic Zones at customs gates to enter the interior of Vietnam, they must comply with current Vietnamese laws regarding entry and exit procedures for persons and means of transport.

4. Means of transport of neighboring countries entering the areas of border gates and border crossings of Vietnam to deliver and receive goods and then immediately return to their country on the same day, and means of transport of individuals and organizations in border areas frequently passing through border areas on the same day do not need to declare customs declarations and submit vehicle documents but must be subject to inspection and control by functional agencies at border gates and present documents to customs officers for supervision, inspection, and management.

5. The management of means of transport of neighboring countries entering the areas of border gates and border crossings of Vietnam to deliver and receive goods directly at border gates and border crossings and then immediately return on the same day, and means of transport of individuals and organizations in border areas frequently passing through borders shall be carried out in accordance with the provisions of the law.

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

Chapter VII

BORDER TRADE DIRECTORATE

Article 26. Border Trade Directorate

1. The Central Border Trade Directorate is headed by the Minister of Industry and Trade as Director, and a Vice Minister of Industry and Trade responsible for border trade as Deputy Director in charge of daily operations. Members include a Vice Minister or General Director of relevant Ministries: Foreign Affairs, National Defense, Finance, Planning and Investment, Transportation, Agriculture and Rural Development, Health, Public Security, Culture, Sports and Tourism, and the State Bank of Vietnam.

2. Members of the Directorate work on a part-time basis. The Directorate uses the seal of the Ministry of Industry and Trade for transactions. The Director of the Border Trade Directorate issues the Operational Regulations of the Directorate; specifies members and tasks of the Directorate's Standing Office.

3. The Director of the Central Border Trade Directorate guides People's Committees of border provinces to establish provincial Border Trade Directorates headed by a leader of the People's Committee of the province as Director, and the Director of the Department of Industry and Trade as Deputy Director in charge of daily operations. Members are leaders of relevant departments and sectors in the locality.

Article 27. Tasks and Authorities of the Central Border Trade Steering Committee

1. Assist the Prime Minister in directing and organizing coordination among ministries, sectors, and localities in managing border trade activities; monitor, inspect, urge ministries, sectors, and provincial people's committees along the border to fulfill their assigned functions and tasks related to border trade; resolve matters involving multiple ministries, sectors, and localities concerning the management of border trade activities.

2. Summarize the situation, evaluate the results of border trade activities of ministries, sectors, and localities; report and propose policies, measures, programs, and plans to the Prime Minister aimed at enhancing the effectiveness of border trade activities.

3. Assist the Prime Minister in directing and managing operations at border gates and border crossings according to Decision No. 45/2013/QĐ-TTg dated July 25, 2013 of the Prime Minister and this Decision; direct provincial people's committees to manage support services for trade at border gates and border crossings.

4. Organize the implementation of forms of competition, rewards within its authority; propose rewards to the Prime Minister for organizations and individuals with achievements in border trade activities according to the law.

5. Other tasks and authorities as directed by the Prime Minister in guiding documents.

Article 28. Operating Expenses of the Border Trade Steering Committee

The operating expenses of the Central Border Trade Steering Committee and the Provincial Border Trade Steering Committee shall be guaranteed by the state budget in accordance with the laws on state budget.

Chapter VIII

IMPLEMENTATION

Article 29. Responsibilities of the Ministry of Industry and Trade

1. Take the lead and coordinate with relevant ministries, sectors, and provincial border people's committees to guide and implement this Decision.

2. Take the lead and coordinate with relevant ministries, sectors to advise the Prime Minister on flexible and timely management and operation of border trade activities.

3. Take the lead and coordinate with relevant ministries, sectors, and provincial border people's committees to direct, manage, guide, inspect, and supervise the management of border trade activities.

4. Cooperate, exchange, and agree with competent authorities of neighboring countries regarding mechanisms for coordination in managing border trade activities.

5. Take the lead and coordinate with relevant ministries, sectors, and provincial border people's committees to regulate trading activities of traders through secondary border gates and border crossings when there is a risk of goods congestion, environmental pollution, natural disasters, epidemics, and other necessary cases.

6. Take the lead and coordinate with relevant ministries, sectors, and provincial border people's committees to stipulate regulations for secondary border gates and border crossings where buying and selling of goods across the border can take place.

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

Article 30. Responsibilities of Relevant Ministries and Sectors

1. The Ministry of National Defense takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to manage border gates and border crossings within their assigned functions and tasks.

2. The Ministry of Finance takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to guide the implementation of tax, fee, and charge policies; customs procedures for vehicles exiting and entering, exported and imported goods in border trade activities; inspection and supervision procedures for the collection and transportation of goods bought and exchanged by border residents.

3. The Ministry of Health takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to manage and guide the implementation of health quarantine work at borders, food safety inspections in border trade activities.

4. The Ministry of Agriculture and Rural Development takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to manage and guide the implementation of animal and plant quarantine, aquatic product quarantine in border trade activities.

5. The Ministry of Science and Technology takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to manage and guide the implementation of quality control work in border trade activities.

6. The Ministry of Transport takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to create favorable conditions for infrastructure development serving border trade activities; guide the implementation of relevant regulations for vehicles crossing the border.

7. The State Bank of Vietnam takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to manage and guide payment activities in border trade.

8. The Ministry of Public Security takes the lead and coordinates with relevant ministries, sectors, and provincial border people's committees to manage and guide the implementation of residence and entry-exit management for persons involved in border trade activities.

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

10. Relevant ministries and sectors assign members to participate in the Central Border Trade Steering Committee as prescribed in this Decision to implement the inter-ministerial coordination mechanism for the management and operation of border trade activities.

Article 31. Responsibilities of DECREES:the People's CommitteeFor power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract. provincial level

1. Managing and directing border trade activities within their jurisdiction.

2. Implementing directives and management of border trade activities issued by the Ministry of Industry and Trade, the Central Border Trade Steering Committee, and relevant ministries and sectors within the province.

3. Directing the Provincial Border Trade Steering Committee to implement inter-sectoral coordination mechanisms for managing and directing border trade activities within the province.

Article 32. Effectiveness

1. This Decision takes effect from January 1, 2016.

2. This Decision replaces Decision No. 254/2006/QĐ-TTg dated November 7, 2006 of the Government on the management of border trade with neighboring countries and Decision No. 139/2009/QĐ-TTg dated December 23, 2009 of the Government amending and supplementing certain articles of Decision No. 254/2006/QĐ-TTg dated November 7, 2006 of the Government on the management of border trade with neighboring countries.

3. In the course of implementation, if the referenced documents in this Decision are amended, supplemented, or replaced, the new documents shall be applied.

4. In cases where flexible management of border trade activities is necessary to suit the economic and social conditions of each locality and period, the Prime Minister will consider and decide on adjusting cross-border trade activities of traders and border residents based on the proposal of the Ministry of Industry and Trade.

5. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decision./.

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