Decree No. 66/2024/ND-CP On the management of imported refurbished goods under the Decree on the management of imported refurbished goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union and the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom and Northern Ireland

DECREE

On the management of imported refurbished goods under the Decree

on the management of imported refurbished goods under the Free Trade Agreement

between the Socialist Republic of Vietnam and the European Union and

the Free Trade Agreement between the Socialist Republic of Vietnam

vand the United Kingdom and Northern Ireland

^{___________________} 

Pursuant toEnterprise Lawdated June 19, 2015; November 22, 2019;November 22, 2019;

Pursuant toLaw on International Treatiesdated April 9, 2016;

Pursuant toLaw on Foreign Trade ManagementJune 12, 2017;

PURSUANTbased on Resolutionpoliciestnumber 102/2020/QH14June 8,2020 of the National Assembly approving the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union;âImplementing the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union and the Free Trade Agreement between Vietnam and the United Kingdom and Northern Ireland;

At the request of the Minister of Industry and Trade; The Government promulgates the Decree on the management of imported refurbished goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union and the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom and Northern Ireland.

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;onArticle 1. This Decree stipulates the management of imported refurbished goods under the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union (EVFTA) and the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom and Northern Ireland (UKVFTA).

Article 2. This Decree does not apply to the importation of refurbished goods for defense and security purposes.âThis Decree applies to refurbishing enterprises, refurbishing facilities, trademark owners, traders importing refurbished goods, and agencies, organizations, and individuals related to the importation of refurbished goods under the EVFTA and UKVFTA.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. Refurbished goods are products:

a) Listed under the commodity codes in Appendices I, II, III, IV, V, VI, VII attached to this Decree; and

Article 2. Applicability

b) Composed entirely or partially from parts of previously used products; and

Article 3. Explanation of Terms

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

c) Having a service life similar to that of the same type of goods before being used; and

d) Performing all functions of operation similarly to those of the same type of goods before being used, with quality and performance unchanged or similar to that of the same type of goods before being used; and

e) Having warranty and maintenance conditions similar to those applicable to the same type of goods before being used.

Article 2. A refurbishing enterprise is a business established and registered to operate abroad, playing a primary role in organizing the production of refurbished goods and implementing procedures to bring refurbished goods into circulation.

Article 3. A trademark owner is an organization or individual legally owning the trademark of the original goods or of goods from which refurbished goods are made using components, spare parts, or replacement parts.

Article 4. A refurbishing facility is a place where one or more stages of production of refurbished goods are carried out.

Article 5. Refurbishing capacity is the ability to produce refurbished goods meeting the criteria specified in Clause 1 of this Article.

Article 6. Commodity code is the classification code of goods according to the Harmonized System of Description and Coding of Goods issued by the World Customs Organization, as reflected in the List of Export and Import Commodities of Vietnam.

Article 7. New goods of the same type are goods having the same name, description, and commodity code as refurbished goods.

Article 8. Original goods are goods before undergoing the recovery or refurbishment process.

REFURBISHED GOODS

UNDER THE EVFTA AND UKVFTA AGREEMENTS

8. Goods initially are goods before undergoing restoration or refurbishment processes.

Chapter II

REFINISHED GOODS

PURSUANT TO THE EVFTA AGREEMENT AND THE UKVFTA AGREEMENT

Article 4. List of refurbished goods under the EVFTA Agreement and the UKVFTA Agreement

1. Issue the List of refurbished goods within the scope of management of the Ministry of Information and Communications in Appendix I of this Decree.

2. Issue the List of refurbished goods within the scope of management of the Ministry of Health in Appendix II of this Decree.

3. Issue the List of refurbished goods within the scope of management of the Ministry of Transport in Appendix III of this Decree.

4. Issue the List of refurbished goods within the scope of management of the Ministry of Industry and Trade in Appendix IV of this Decree.

5. Issue the List of refurbished goods within the scope of management of the Ministry of Agriculture and Rural Development in Appendix V of this Decree.

6. Issue the List of refurbished goods within the scope of management of the Ministry of Labor, Invalids and Social Affairs in Appendix VI of this Decree.

7. Issue the List of refurbished goods within the scope of management of the Ministry of Science and Technology in Appendix VII of this Decree.

8. The application of the "Goods Code" column and the "Goods Description" column in Appendices I, II, III, IV, V, VI, and VII of this Decree shall be carried out according to the List of Export and Import Goods of Vietnam and other legal documents amending and supplementing the List of Export and Import Goods of Vietnam.

Article 5. Conditions for imported refurbished goods

1. Imported refurbished goods must meet the following conditions:

a) Having a Certificate of Compliance with the Refurbished Goods Criteria under the EVFTA Agreement and the UKVFTA Agreement issued by the licensing authority in accordance with this Decree.

b) Meeting the rules of origin for goods under the EVFTA Agreement and the UKVFTA Agreement.

2. When put into circulation on the market, the phrase "Refurbished Goods" must be displayed in Vietnamese on the original label or secondary label of the refurbished goods at a position and size that can be seen and read with the naked eye.

Article 6. Principles of Management of Refurbished Goods under the EVFTA Agreement and the UKVFTA Agreement

Apply laws governing foreign trade, commerce, specialized laws, tax laws, customs laws, and other relevant laws to refurbished goods meeting the conditions stipulated in Article 5 of this Decree, in the same manner as they apply to newly imported goods of the same type into Vietnam.

Chapter III

REFURBISHED GOODS CODE

Article 7. Refurbished Goods Code

1. The refurbished goods code is a unique identifier assigned by the Ministry of Industry and Trade to refurbishing enterprises or trademark owners who are organizations.

2. The refurbished goods code is granted to refurbishing enterprises or trademark owners who demonstrate refurbishing capacity, warranty and maintenance systems, product origin, and rights to use trademarks in accordance with this Decree.

3. The refurbished goods code has a maximum validity period of five years from the date of issuance.

Article 8. Documents for Issuing the Refurbished Goods Code

1. The refurbishing enterprise or trademark owner (hereinafter referred to as the applicant) submits one set of application documents for the Refurbished Goods Code directly, through postal service, or online (if applicable) to the Ministry of Industry and Trade.

2. Application documents for the Refurbished Goods Code include:

a) An application form for the Refurbished Goods Code in Appendix VIII attached to this Decree (one original copy).

b) Business registration certificate of the applicant or equivalent documents (one copy with a Vietnamese translation if the language of the copy is not Vietnamese, both copies certified by the applicant).

c) Documentation explaining the refurbishing capacity, prepared for each refurbished goods code registered for import into Vietnam (one original copy in English and one Vietnamese translation, both signed by the person signing the Application Form for the Refurbished Goods Code).

d) Documentation explaining that the refurbished goods comply with the rules of origin under the EVFTA Agreement and the UKVFTA Agreement, prepared for each refurbished goods code registered for import into Vietnam (one original copy in English and one Vietnamese translation, both signed by the person signing the Application Form for the Refurbished Goods Code).

đ) A commitment to provide warranty and maintenance services for refurbished goods equivalent to those provided for the same type of goods before refurbishment, prepared for each refurbished goods code registered for import into Vietnam (one original copy in English and one Vietnamese translation, both signed by the person signing the Application Form for the Refurbished Goods Code).

e) A document from the trademark owner allowing the use of the original trademark on refurbished goods or for goods owned by the trademark owner in cases where the refurbished goods are parts, components, or replacement parts (one original copy in English and one Vietnamese translation, both signed by an authorized representative of the trademark owner).

g) Documentation proving that medical equipment refurbishing facilities comply with Good Remanufacturing Practices (GRP) guidelines or meet other regulations, standards, and requirements for refurbishing facilities under the laws of the country of origin: Only applicable to medical equipment refurbishment.

Article 9. Requirements for the explanatory documentation on refurbishment capability

The minimum requirements for the explanatory documentation on refurbishment capability include:

1. A clear and comprehensive explanation of the technology, methods, machinery, equipment, parts, components, and spare parts used in the refurbishment process, such that a person with average knowledge in the relevant technical field can understand and evaluate the results of the refurbishment based on this explanation.

2. A clear and comprehensive explanation of the quality inspection procedures to demonstrate that the refurbished goods have been objectively, truthfully, and thoroughly tested to meet the technical specifications and quality equivalent to those of the same type of goods before use. Any accompanying quality certificates, if applicable, must be translated into Vietnamese if they are not in Vietnamese and verified by the proposing enterprise.

3. A clear and comprehensive explanation of the reasons that allow the proposing enterprise to believe that the refurbished goods have a service life similar to that of the same type of goods before use and perform all functions as effectively as the same type of goods before use, without any change or equivalent in quality and performance.

4. Special notes regarding transportation, handling, storage, use, and disposal of the refurbished goods if such notes apply to the same type of goods before use.

5. Accompanying colored images of the refurbished goods.

Article 10. Requirements for the explanatory documentation on the compliance of refurbished goods with the rules of origin under the EVFTA and UKVFTA Agreements.

The minimum requirements for the explanatory documentation on the compliance of refurbished goods with the rules of origin under the EVFTA and UKVFTA Agreements include:

1. Presenting the rules of origin applied by the EVFTA and UKVFTA Agreements to the type of refurbished goods registered for import into Vietnam.

2. Presenting the reasons that allow the proposing enterprise to believe that the refurbished goods comply with the rules of origin set forth in Clause 1 of this Article.

Article 11. Requirements for the Warranty and Maintenance Commitment Statement for Refurbished Goods

The minimum requirements for the Warranty and Maintenance Commitment Statement for Refurbished Goods include:

1. Clearly and comprehensively committing to provide the refurbished goods with warranty and maintenance conditions equivalent to those provided for the same type of goods before use.

2. Including related documents to prove the commitment stated in Clause 1 of this Article (a list of warranty and maintenance facilities for refurbished goods in Vietnam accompanied by approval documents for the warranty and maintenance obligations of each facility (if applicable to the same goods before use); warranty and maintenance certificates, warranty cards of the same type of goods before use. Proof documents must be translated into Vietnamese if they are not in Vietnamese and verified by the proposing enterprise.

Article 12. Requirements for the Documentation from the Trademark Owner Permitting the Use of the Original Product's Trademark or the Trademark of the Owner's Own Product on Refurbished Goods

The documentation from the trademark owner referred to in this Article must at least include:

1. Proof of ownership of the trademark. Proof documents must be translated into Vietnamese if they are not in Vietnamese and verified by the authorized representative of the trademark owner.

2. A clear, comprehensive, and unambiguous statement indicating that the trademark owner agrees to permit the use of the original product's trademark or the trademark of the owner's own product on the refurbished goods listed in the application for registration of the refurbishment code and the proposing enterprise, or that the refurbished goods may be used as replacement parts, components, or spare parts for the owner's own products if the refurbished goods are replacement parts, components, or spare parts.

Article 13. Procedure for Issuing Refurbishment Codes

1. In cases where the application dossier is incomplete or does not comply with regulations, within seven days from the date of receipt of the dossier, the Ministry of Industry and Trade shall notify the enterprise in writing (or online, if applicable) to supplement and complete the dossier.

2. In cases not covered by Clause 3 of this Article, within seven days from the date of receipt of a complete and compliant dossier, the Ministry of Industry and Trade shall forward the dossier to the specialized management agency to seek comments on the dossier.

Within ninety days from the date of receipt of the request for comments on the dossier from the Ministry of Industry and Trade, the specialized management agency shall review the dossier and issue a written response to the Ministry of Industry and Trade regarding approval or disapproval of the issuance of the Refurbishment Code. In cases of disapproval, the specialized management agency must clearly state the reasons.

Within seven days from the date of receipt of the written response from the specialized management agency, the Ministry of Industry and Trade shall issue the Refurbishment Code or issue a written refusal to issue the Refurbishment Code, clearly stating the reasons.

3. In cases where the enterprise requests registration of a list of refurbished goods only under Appendix IV of this Decree, within ninety days from the date of receipt of a compliant dossier, the Ministry of Industry and Trade shall review the dossier and issue the Refurbishment Code to the requesting enterprise. In cases of refusal, a written response must be issued, clearly stating the reasons.

4. If the Ministry of Industry and Trade or the specialized management agency requires the enterprise to provide additional information, the period from the date of issuance of the request for additional information to the date of receipt of valid additional information shall not be counted towards the dossier review period.

Article 14. On-site Inspection of Refurbishment Facilities

1. The Ministry of Industry and Trade and the specialized management agency shall require an on-site inspection of the refurbishment facility before issuing the Refurbishment Code in cases where there is doubt about the authenticity of the dossier for the Refurbishment Code or after issuing the Refurbishment Code based on risk-based management or upon discovery that an enterprise already issued a Refurbishment Code has violated legal provisions.

2. The agency responsible for conducting the on-site inspection is the lead agency.

3. The requirement for an on-site inspection of the refurbishment facility shall be notified in writing (or online, if applicable) to the enterprise requesting the Refurbishment Code or to the enterprise already issued a Refurbishment Code in cases of post-issue inspections. This notification shall be copied to the Ministry of Industry and Trade when the lead agency is the specialized management agency.

4. The lead agency and the enterprise requesting the Refurbishment Code or the enterprise already issued a Refurbishment Code shall agree on the start date of the inspection.

5. Within fifteen days from the end of the inspection, the lead agency shall notify the results of the inspection to the enterprise requesting the Refurbishment Code or the enterprise already issued a Refurbishment Code in writing (or online, if applicable). This notification shall be copied to the Ministry of Industry and Trade when the lead agency is the specialized management agency.

6. In cases where the on-site inspection takes place before issuing the Refurbishment Code or before approving the enterprise's request to amend or supplement information or before approving the enterprise's request to extend the validity period with amendments or supplements, the period from the date of issuance of the inspection request to the date of notification of the inspection results shall not be counted towards the dossier review period.

Article 15. Extension of the Effectiveness of the Refurbishment Code

1. A business that wishes to extend the effectiveness of the Refurbishment Code shall submit one Application for Extension of the Refurbishment Code according to the model at Appendix IX or Appendix X of this Decree directly, through postal service, or online (if applicable) to the Ministry of Industry and Trade at least 90 days before the Refurbishment Code expires.

2. The processing time for the Application for Extension of the Refurbishment Code shall not exceed seven days if there is no change or addition to the information compared to the issued Refurbishment Code.

3. In cases where there is a change or addition to the information compared to the issued Refurbishment Code, the business wishing to extend the Refurbishment Code shall submit additional documents as stipulated in point b and point c, Clause 1, Article 16 of this Decree. The process of handling the Application for Extension of the Refurbishment Code in such cases shall be carried out as with the case of changing or adding information of businesses already issued the Refurbishment Code as prescribed in Clauses 2, 3, 4, 5, and 6 of Article 16 of this Decree.

4. The Refurbishment Code has a maximum validity period of five years from the date the Ministry of Industry and Trade approves the request to extend the effectiveness of the Refurbishment Code.

Article 16. Modification and Supplement of Information of Businesses Already Issued the Refurbishment Code

1. In cases where the Refurbishment Code has been issued but there is a change in the information in the application for issuance of the Refurbishment Code, the business that has been issued the Refurbishment Code shall be responsible for submitting one set of application documents for modification and supplement of information directly, through postal service, or online (if applicable) to the Ministry of Industry and Trade within thirty days from the date of the change in the information in the application for issuance of the Refurbishment Code. The documents include:

a) An Application for Modification and Supplement of Information according to the model at Appendix XI promulgated together with this Decree (one original copy).

b) Documentation explaining the request for modification and supplement of information (one original copy in English and one translated copy in Vietnamese, both copies signed by an authorized representative of the business).

c) Copies of supporting documents for the explanatory documentation, if any (one copy each, accompanied by a Vietnamese translation, both copies certified by an authorized representative of the business).

2. In cases not covered by Clause 3 of this Article, within seven days from the date of receiving the correct documents, the Ministry of Industry and Trade shall send the documents to the specialized management agency for comments.

Within ten days from the date of receiving the documents from the Ministry of Industry and Trade, the specialized management agency shall issue a written response to the Ministry of Industry and Trade. If the specialized management agency concludes that the modification and supplement of information does not affect the refurbishment capacity, warranty, maintenance, origin of goods, and trademark usage rights, within seven days from the date of receiving the written response from the specialized management agency, the Ministry of Industry and Trade shall issue a written notice approving the request for modification and supplement of information.

3. In cases where the application for modification and supplement of information only relates to Appendix IV of this Decree, and the modification and supplement of information does not affect the refurbishment capacity, warranty, maintenance, origin of goods, and trademark usage rights, within ten days from the date of receiving the correct documents, the Ministry of Industry and Trade shall issue a written notice approving the request for modification and supplement of information.

4. In cases where the modification and supplement of information may affect the refurbishment capacity, warranty, maintenance, origin of goods, and trademark usage rights of businesses already issued the Refurbishment Code, within ten days from the date of receiving the correct documents or from the date of receiving the written response from the specialized management agency, the Ministry of Industry and Trade shall notify the business already issued the Refurbishment Code in writing (or online, if applicable) about the reassessment of capacity.

5. The reassessment of capacity of businesses already issued the Refurbishment Code shall be carried out according to the assessment procedures when issuing the Refurbishment Code.

6. During the reassessment of capacity of businesses already issued the Refurbishment Code, the Ministry of Industry and Trade has the right to temporarily suspend the effectiveness of the Refurbishment Code according to Clause 5, Article 17 of this Decree.

Article 17. Suspension and Revocation of Refurbishment Code

1. The Ministry of Industry and Trade shall revoke the Refurbishment Code in the following cases:

a) An enterprise applying for issuance of the Refurbishment Code provides incorrect information in the application dossier, seriously affecting the assessment and issuance process of the Refurbishment Code.

b) An enterprise that has been issued the Refurbishment Code fails to complete the procedures to amend and supplement information within thirty days from the date the Refurbishment Code is suspended according to point c, Clause 5 of this Article.

c) An enterprise that has been issued the Refurbishment Code fails to maintain its refurbishment capacity, warranty, maintenance system, or trademark usage rights as stated in the application dossier for the Refurbishment Code, or refuses to provide warranty or maintenance services for refurbished goods.

d) Imported refurbished goods registered by an enterprise that has been issued the Refurbishment Code violate regulations for new imported goods of the same type for the second time.

đ) An enterprise applying for issuance of the Refurbishment Code or an enterprise that has been issued the Refurbishment Code does not cooperate during on-site inspection of the refurbishment facility or re-assessment of the enterprise's capacity.

e) At the request of an enterprise that has been issued the Refurbishment Code.

g) An enterprise that has been issued the Refurbishment Code is dissolved, bankrupted, or has had its business registration certificate or equivalent document revoked by the competent authority of the home country.

2. In the case stipulated in point e, Clause 1 of this Article, the enterprise that has been issued the Refurbishment Code shall submit one set of application dossier for revoking the Refurbishment Code directly, via postal service, or online (if applicable) to the Ministry of Industry and Trade, including: a request letter for revoking the Refurbishment Code (specifying the reasons); the original Refurbishment Code issuance document.

Within seven days from the date of receipt of the enterprise's request, the Ministry of Industry and Trade shall issue a Decision to revoke the Refurbishment Code.

3. The revocation of the Refurbishment Code shall be carried out according to the Decision of the Minister of Industry and Trade. The Decision must clearly state the reason for revoking the Refurbishment Code.

Except for the case stipulated in point e, Clause 1 of this Article, within seven days from the date of receipt of the Decision to revoke the Refurbishment Code, the enterprise that has been issued the Refurbishment Code must return the original Refurbishment Code issuance document directly, via postal service, or online (if applicable) to the Ministry of Industry and Trade.

4. In the case where an enterprise that has been issued the Refurbishment Code is revoked the Refurbishment Code according to points a, b, d, đ, g, Clause 1 of this Article, the Ministry of Industry and Trade will not consider issuing the Refurbishment Code again to such enterprise.

5. The Ministry of Industry and Trade shall consider temporarily suspending the effectiveness of the Refurbishment Code in the following cases:

a) To prevent irreparable risks that may arise during the re-assessment of the enterprise's capacity or during on-site inspection of the refurbishment facility after issuance of the Refurbishment Code.

b) Refurbished goods violate regulations for new imported goods of the same type for the first time.

c) An enterprise that has been issued the Refurbishment Code fails to complete the procedures to amend and supplement information as required.

6. The suspension of the Refurbishment Code shall be carried out according to the Decision of the Minister of Industry and Trade. The Decision must clearly state the reason for suspending the Refurbishment Code.

7. Duration of Effectiveness of the Suspension Decision

a) For the case stipulated in point a, Clause 5 of this Article, based on the results of the re-assessment of the enterprise's capacity or on-site inspection of the refurbishment facility, the Ministry of Industry and Trade shall issue a Decision to cancel the Suspension Decision or revoke the Refurbishment Code according to Clause 1 of this Article.

b) For the cases stipulated in points b, c, Clause 5 of this Article, the Suspension Decision shall be effective for thirty days from the date of issuance.

8. The Ministry of Industry and Trade shall immediately notify the relevant specialized management agencies and customs authorities when there is a decision to issue, amend, supplement, suspend, revoke, or cancel the Suspension Decision of the Refurbishment Code to ensure related management work.

9. The Ministry of Finance, Ministry of Information and Communications, Ministry of Health, Ministry of Transport, Ministry of Agriculture and Rural Development, Ministry of Labor, Invalids and Social Affairs, Ministry of Science and Technology shall promptly inform the Ministry of Industry and Trade about any violations of conditions for imported refurbished goods and other provisions of this Decree to coordinate handling, considering suspension or revocation of the Refurbishment Code.

10. The Certificate of Eligibility as Refurbished Goods under the EVFTA Agreement and the UKVFTA Agreement becomes invalid when the Refurbishment Code is suspended or revoked.

11. In the case where goods have already been loaded onto transport vehicles before the Refurbishment Code is suspended or revoked according to points b, c, đ, e, Clause 1 and Clause 5 of Article 17 of this Decree:

a) The importer shall submit one set of dossier directly, via postal service, or online (if applicable) to the licensing authority. The dossier includes: a request letter for the licensing authority specified in Clause 1 of Article 18 of this Decree to consider and decide on the importation of the consignment, specifying: the reason for requesting importation of goods when the Refurbishment Code is suspended or revoked; proof documents showing that the goods were loaded onto transport vehicles before the Refurbishment Code was suspended or revoked; the Certificate of Eligibility as Refurbished Goods under the EVFTA and UKVFTA Agreements previously issued for the consignment.

b) Within seven days from the date of receipt of the importer's application dossier, the licensing authority shall respond in writing. If importation is not allowed, the licensing authority shall provide a written response stating the reasons.

Chapter IV

CERTIFICATE OF ELIGIBILITY AS REFURBISHED GOODS

PURSUANT TO THE EVFTA AGREEMENT AND THE UKVFTA AGREEMENT

AND IMPORT PROCEDURES

Article 18. Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement

1. The agencies assigned pursuant to Appendices I, II, III, IV, V, VI, VII of this Decree (hereinafter referred to as the issuing authority) shall be responsible for issuing the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement.

2. The Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement includes two types:

a) Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement by consignment.

b) Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement with validity period.

3. Refurbished goods with the same name, description, type, brand, code, and belonging to the same enterprise will be issued a Refurbishment Code, after being granted three times the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement by consignment (for the same importer or different importers), will be converted to the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement with validity period.

4. The issuing authority shall specify the validity period of the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement with validity period but not less than twelve months.

5. The Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement with validity period does not limit the quantity of refurbished goods imported according to the Certificate during its validity period.

6. In cases where the suspension period of the Refurbishment Code has expired or the enterprise has been reissued the Refurbishment Code after revocation, it must undergo at least ten issuance of certificates by consignment (for the same importer or different importers with the same type of refurbished goods (same name, same description, same type, same brand, same code) and belonging to the same enterprise that has been issued a Refurbishment Code) before converting to the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement with validity period.

Article 19. Documents and Procedures for Issuing the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement

1. Depending on the management division specified in Appendices I, II, III, IV, V, VI, VII of this Decree, the importer shall submit one set of application documents for the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement directly, via postal service, or online (if applicable) to the issuing authority. The documents include:

a) Application form for the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement according to the model in Appendix XII attached to this Decree (one original copy).

b) A document from the enterprise that has been issued a Refurbishment Code confirming that the imported refurbished goods according to the importer's application form are goods registered by this enterprise when applying for the Refurbishment Code (one original copy accompanied by a Vietnamese translation if the original language is not Vietnamese, signed and authenticated by an authorized representative of the enterprise that has been issued a Refurbishment Code).

c) Report on the import situation of refurbished goods according to previously issued certificates according to the model in Appendix XIII attached to this Decree (one original copy).

2. If the documents are incomplete or do not comply with regulations, within seven days from the date of receiving the documents, the issuing authority shall notify the importer in writing to supplement and complete them.

3. Within fifteen days from the date of receiving complete documents as stipulated, the issuing authority shall examine and issue the Certificate of Eligibility for Refurbished Goods under the EVFTA and UKVFTA Agreement to the importer. If the certificate is not issued, the issuing authority shall provide a written response stating the reasons.

Article 20. Documents for Importing Reconditioned Goods

1. In addition to customs documents as prescribed, the import documents for reconditioned goods must include the following documents and certificates:

a) Certificates of origin for goods according to the EVFTA Agreement and the UKVFTA Agreement.

b) Certificate confirming that the goods meet the conditions to be considered reconditioned goods under the EVFTA Agreement and the UKVFTA Agreement, or a permit for importing reconditioned goods when the reconditioning code has been suspended or revoked.

c) Other necessary documents and materials as prescribed by foreign trade laws and specific sector laws applicable to new goods of the same type when performing customs import procedures.

2. The provision of the above documents and certificates to the customs authority shall be carried out in accordance with the provisions of the Customs Law.

Article 21. Responsibilities of Importers of Reconditioned Goods

1. Adhere to the provisions of Vietnamese law currently applied to newly imported goods of the same type, including, depending on the specific case, regulations on import policy, product policy, tax policy, customs, labeling; business conditions; product quality; technical standards and specifications; energy efficiency; radiation safety; cybersecurity; measurement; environmental protection; intellectual property rights protection, and other relevant regulations.

2. Bear legal responsibility for the accuracy and truthfulness of the submitted documents and materials to the competent authorities.

3. Organize work and provide documents and materials as required by the licensing authority and related agencies when such agencies conduct inspections to enforce the provisions of this Decree.

4. By January 30 each year, report in writing to the licensing authority and the Ministry of Industry and Trade via direct submission, postal service, or online (if applicable) on the situation of importing reconditioned goods under the EVFTA Agreement and the UKVFTA Agreement of the previous year according to the form at Appendix XIII attached to this Decree.

Chapter V

IMPLEMENTATION AND ENFORCEMENT PROVISIONS

Article 22. Implementation organization

1. The Ministries of Industry and Trade, Information and Communications, Transport, Health, Agriculture and Rural Development, Labor, Invalids and Social Affairs, Science and Technology shall be responsible for implementing this Decree according to their assigned tasks; study and build a roadmap for implementing administrative procedures in an electronic environment.

2. The Ministry of Industry and Trade shall study and establish a database of enterprises that have been issued reconditioning codes for management purposes.

Article 23. Effectiveness of Implementation

1. This Decree takes effect from the date of issuance.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related agencies, organizations, and individuals shall be responsible for enforcing this Decree.