Decree No. 69/2018/NĐ-CP detailing certain provisions of the Law on Foreign Trade Management

DECREE

Regulations on certain provisions of

the Law on Foreign Trade Management

^__________

Pursuant to the Law on Government Organization dated June 19, 2015;

BASED ON the Commercial Law dated June 14, 2005;

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

BASED ON the Investment Law dated November 26, 2014 and the Law amending and supplementing Article 6 and Appendix 4 on the List of Industries and Businesses Subject to Conditions under the Investment Law;

At the proposal of the Minister of Industry and Trade;

THE GOVERNMENT ISSUES this Decree detailing certain provisions of the Law on Foreign Trade Management.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree details certain provisions of the Commercial Law and the Law on Foreign Trade Management regarding:

a) International trade activities carried out through export, import; temporary import for re-export; temporary export for re-import; transshipment; transit and other related activities concerning international trade transactions as prescribed by law and international treaties to which the Socialist Republic of Vietnam is a party.

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

2. Goods are movable assets; personal luggage; goods serving the needs of individuals with diplomatic status; gifts, samples shall be implemented in accordance with the regulations of the Government, the Prime Minister.

Article 2. Applicability

1. State management agencies.

2. Business entities participating in foreign trade activities.

3. Other domestic and foreign organizations and individuals related thereto.

Chapter II
MANAGEMENT OF EXPORT AND IMPORT ACTIVITIES

Article 3. Freedom to engage in export and import business

1. Vietnamese businesses that are not foreign-invested economic organizations may engage in export and import business and carry out other related activities without being subject to the registered business scope, except for goods listed in the Prohibited Export and Import List as stipulated herein; other prohibited export and import goods as prescribed by law; temporarily suspended export and import goods.

Branches of Vietnamese businesses may conduct foreign trade activities based on authorization from the business entity.

2. Foreign-invested economic organizations, branches of foreign businesses in Vietnam when conducting export and import activities within the scope regulated by this Decree must fulfill Vietnam's commitments under international treaties to which the Socialist Republic of Vietnam is a party, the list of goods and timelines announced by the Ministry of Industry and Trade, and comply with the provisions of this Decree and other relevant laws.

3. Export and import activities of foreign businesses without a presence in Vietnam, other organizations and individuals related thereto from countries and territories that are members of the World Trade Organization and countries with bilateral agreements with Vietnam shall be carried out in accordance with the regulations of the Government.

Article 4. Export and Import Procedures

1. For goods exported and imported under permit, the exporting and importing traders must have permits issued by ministries or equivalent agencies.

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

3. For goods listed in the List of Goods Subject to Inspection upon Export and Import as stipulated in Article 65 of the Law on Foreign Trade Management, the exporting and importing traders must undergo inspection by competent authorities as prescribed by law.

4. For goods not falling under the cases specified in Clauses 1, 2, and 3 of this Article, the traders only need to handle export and import procedures at customs offices.

Article 5. Prohibited Export and Import Goods

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

2. Based on Appendix I of this Decree, ministries and equivalent agencies shall announce detailed prohibited export and import goods along with commodity codes (HS codes) after consultation and agreement with the Ministry of Industry and Trade on the list of goods and agreement with the Ministry of Finance on HS codes. 3. The Prime Minister shall consider and decide to allow the export of prohibited export goods; allow the import of prohibited import goods for special purposes, warranty, analysis, testing, scientific research, healthcare, pharmaceutical production, national defense, and security.

3. The Prime Minister shall consider and decide to permit the export of goods prohibited from export; permit the import of goods prohibited from import for special purposes, warranty, analysis, testing, scientific research, medical purposes, pharmaceutical production, national defense, and security.

Article 6. Designation of Exporters and Importers

1. Issue the List of Goods for Export and Import under the Designated Trader Method as stipulated in Appendix II of this Decree.

2. The designation of exporters and importers shall be carried out in accordance with the provisions of competent authorities as specified in Appendix II of this Decree.

Article 7. Goods for Export and Import under License and Conditions

1. Issue the List of Goods for Export and Import under License and Conditions as stipulated in Appendix III of this Decree.

2. Based on Appendix III of this Decree, ministries and ministerial-level agencies shall detail goods along with HS codes upon consultation and agreement with the Ministry of Industry and Trade regarding the List of Goods and agreement with the Ministry of Finance regarding HS codes. 3. Based on Appendix III of this Decree, ministries and ministerial-level agencies shall promulish or submit to competent authorities for promulgation detailed regulations on issuing export and import licenses in compliance with the law and implement licensing according to the regulations.

4. Based on management objectives during each period, the Minister of Industry and Trade shall specify the application of Automatic Export Licenses and Automatic Import Licenses for certain types of goods.

Article 8. Certain Goods for Export and Import under Special Provisions

1. Re-export of imported materials mainly ensured by the State for foreign exchange balance: Imported goods ensured by the State for foreign exchange balance for import purposes may only be re-exported in freely convertible foreign currency or pursuant to a license from the Ministry of Industry and Trade. The Ministry of Industry and Trade shall announce the list of goods for re-export under license for each period and organize its implementation.

2. The Ministry of Industry and Trade shall provide specific guidance on importing various types of timber from neighboring countries in accordance with Vietnamese laws and those of other countries, as well as relevant agreements between Vietnam and these countries or directives from the Prime Minister.

3. Export and import of goods serving national defense and security shall be carried out in accordance with decisions of the Prime Minister.

Based on decisions of the Prime Minister, ministers of the Ministry of National Defense and the Ministry of Public Security shall specify the issuance of export and import licenses.. 4. Import of goods directly affecting national defense and security as specified in Appendix IV of this Decree but not for national defense and security purposes shall be carried out under a license from the Ministry of Industry and Trade based on the opinion of the Ministry of National Defense and the Ministry of Public Security.

5. Import of second-hand machinery, equipment, and production lines shall be carried out in accordance with the provisions of the Prime Minister.

Article 9. Documents and Procedures for Issuing Export and Import Licenses

Documents and procedures for issuing export and import licenses as stipulated in Clause 3 of Article 7, Clause 4 of Article 8 of this Decree and Clause 1 of Article 14 of the Law on Foreign Trade Management shall be implemented as follows:

1. Documents for issuing licenses include:

a) A request for a license from the trader: 1 original copy.

b) Investment certificate or business registration certificate, enterprise registration certificate: 1 certified true copy by the trader.

c) Relevant documents and materials as prescribed by law.

2. Licensing procedures shall be carried out as follows:

a) The trader shall submit one set of documents as stipulated in Clause 1 of this Article directly or through postal service or online (if applicable) to the ministry or ministerial-level agency authorized to issue licenses.

b) In cases where the documents are incomplete, incorrect, or require additional explanatory materials, within three working days from the date of receiving the documents, the ministry or ministerial-level agency shall notify the trader to complete the documents.

c) Unless otherwise provided by law regarding the time limit for issuing licenses, within a maximum of ten working days from the date of receiving complete and correct documents, the ministry or ministerial-level agency shall respond in writing to the trader.

d) In cases where law requires the ministry or ministerial-level agency authorized to issue licenses to consult with related agencies, the processing time for the documents starts from the date of receiving the response from the related agency.

đ) Amendments, supplements, and replacement of licenses due to loss shall be carried out according to the following principles:

- The trader only needs to submit documents related to the content that needs amendment or supplement.

- The time for amending, supplementing, and replacing licenses shall not exceed the time for issuing export and import licenses.

- In cases where amendments, supplements, or replacements of licenses are refused, the ministry or ministerial-level agency shall respond in writing, stating the reasons.

3. Ministries and ministerial-level agencies shall base their detailed regulations on documents for issuing licenses and publicize the organizations, addresses for receiving traders' license application documents according to the provisions of this Decree and related laws.

3. Ministries and agencies at the ministerial level shall base on the provisions of this Decree and relevant laws to issue or submit to competent authorities for issuance detailed regulations on application files for permits and announcement of organizations, addresses for receiving application files of traders.

Article 10. Free Circulation Certificate (FCC) for imported goods

1. To promulgate the List of Goods and the management authority of FCC as stipulated in Appendix V of this Decree.

2. Based on management requirements during each period and within the scope of the List of Goods prescribed in Clause 1 of this Article, ministries and ministerial-level agencies shall detail the List of Imported Goods that must submit an FCC along with the HS code of the goods.

3. The FCC must contain at least the following information:

a) Name of the agency or organization issuing the FCC.

b) Number and date of issuance of the FCC.

c) Name of the product or goods issued the FCC.

d) Type or group of products or goods issued the FCC.

đ) Name and address of the manufacturer.

e) On the FCC, it must clearly state that the product or goods are produced and permitted to be sold freely in the market of the producing country or the country issuing the FCC.

g) Full name, signature of the person signing the FCC and stamp of the issuing agency or organization.

4. Ministries and ministerial-level agencies with management authority shall specify the specific cases where the FCC applies to multiple consignments.

5. In case there is a request from ministries or ministerial-level agencies with management authority, the FCC must be legalized according to the law, except when exempted from legalization under international treaties to which Vietnam is a member or based on reciprocity.

6. In case of doubt about the authenticity of the FCC or if the imported goods do not match the contents of the FCC, the competent authority shall send a request for inspection and verification to the agency or organization issuing the FCC.

Article 11. FCC for exported goods

1. Ministries and ministerial-level agencies with management authority shall issue FCCs for exported goods according to the following regulations:

a) At the request of the exporter regarding the issuance of an FCC for goods.

b) The goods have declared standards in compliance with current laws.

2. The FCC for exported goods shall be expressed in English and must contain at least the information specified in Clause 3 of Article 10 of this Decree.

In case the importing country requires the exporter to submit an FCC according to a model specified by that country, the issuing agency shall issue the FCC based on the requested model.

3. Process for issuing FCC for exported goods

a) The exporter submits one set of documents directly, through postal service, or online (if applicable) to the issuing agency, including:

- A letter requesting the issuance of an FCC specifying the name of the goods, the HS code of the goods, the certification number of the product standard or registration number, standard code (if any), composition and content of compounds (if any), importing country: one original copy, in both Vietnamese and English.

- Investment certificate or business registration certificate, enterprise registration certificate: one copy stamped by the exporter.

- List of production facilities (if any), including the name and address of the facility, exportable products: one original copy.

- Declared standard application for the product or goods, accompanied by its representation (on the product label or packaging or accompanying documents): one copy stamped by the exporter.

b) In case the submitted documents are incomplete or do not comply with regulations, the issuing agency shall notify the exporter to complete the documents within three working days from the date of receipt of the documents.

c) The time limit for issuing the FCC does not exceed three working days from the date the exporter submits complete and compliant documents. In case the FCC is not issued, the issuing agency shall provide a written response stating the reasons.

d) The issuing agency may conduct inspections at the place of production if it deems that the review of the documents is insufficient basis for issuing the FCC or if there are signs of violation of regulations concerning previously issued FCCs.

đ) Quantity of FCCs issued for goods according to the exporter's request.

e) In case of supplementing, amending the FCC; reissuing due to loss or misplacement of the FCC, the exporter shall submit a request letter and related documents to the issuing agency. Within three working days from the date of receiving complete and compliant documents, the issuing agency shall consider and adjust or reissue the FCC for the exporter.

4. Ministries and ministerial-level agencies shall revoke issued FCCs in the following cases:

a) Exporters forge certificates or documents.

b) The FCC was issued for goods that do not meet declared standards.

Chapter III
TEMPORARY IMPORTATION, RE-EXPORTATION, TEMPORARY EXPORTATION, RE-IMPORTATION, TRANSFER OF GOODS

Section 1
GENERAL PROVISIONS

Article 12. Prohibition on temporary import, re-export, and transshipment; suspension of temporary import, re-export, and transshipment business

1. Issue the List of goods prohibited from temporary import, re-export, and transshipment in Appendix VI of this Decree.

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

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

Article 13. Temporary Import and Re-Export Business

1. Vietnamese traders have the right to engage in temporary import and re-export of goods regardless of their registered business fields, subject to the following provisions:

a) For goods subject to conditions for temporary import and re-export, traders must meet the conditions stipulated in Section 2 of this Chapter.

b) Goods prohibited from export or import; goods suspended from export or import; goods not yet permitted to circulate or be used in Vietnam; goods subject to quota management measures for export, import, tariff quotas, export licenses, import licenses, except in cases of automatic export and import licenses, traders must obtain a Temporary Import and Re-Export Business License from the Ministry of Industry and Trade. The procedures and requirements for issuing such licenses are specified in Articles 19 and 20 of this Decree.

c) In cases where goods do not fall under the provisions of points a and b of this clause, traders shall handle the temporary import and re-export procedures at customs authorities.

2. Foreign-invested economic organizations may only carry out temporary import and re-export of goods in accordance with the provisions of Article 15 of this Decree and are not allowed to engage in temporary import and re-export business activities.

3. Goods involved in temporary import and 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 must not be divided during the entire transportation process from the temporary import gate to the area under customs supervision, and the re-export location within the gate or border crossing point as prescribed.

In cases where transportation requirements necessitate changing or dividing goods transported in containers for re-export, such actions must comply with the regulations of the customs authority.

4. Goods involved in temporary import and 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 Sub-department handling the temporary import procedures; each extension period shall not exceed 30 days and there shall be no more than two extensions for each batch 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 cases where the goods are imported into Vietnam, the trader must comply with the regulations governing the importation of goods and taxes.

5. Temporary import and re-export business shall be conducted based on two separate contracts: an Export Contract and an Import Contract signed with the exporter and importer traders respectively. The Export Contract may be signed before or after the Import Contract.

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

Article 14. Regulation of Goods for Temporary Import and Re-export

1. Cases In cases where goods are blocked within the territory, the People's Committee of the province shall direct competent agencies to implement measures to clear and regulate such goods within the territory and 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.

2. After applying the clearance and regulation measures for goods as stipulated in Clause 1 of this Article but if the situation of blocked temporarily imported and re-exported goods has not been resolved at ports or border gates, or in necessary cases, the Ministry of Industry and Trade shall take the lead in coordinating with the People's Committee of the province, the General Customs Department, and the Border Guard Command to regulate goods for temporary import and re-export through the following measures:

a) Issuing a document requesting traders to temporarily suspend the importation of temporarily imported and re-exported goods into Vietnam.

b) Temporarily suspending the issuance of permits for temporary import and re-export for goods specified in point b, Clause 1 of Article 13 of this Decree.

Article 15. Other Forms of Temporary Import and Re-export

1. Except for goods prohibited from export or import, or goods temporarily suspended from export or import, traders may temporarily import goods into Vietnam under contracts signed with foreign countries for the purpose of warranty, maintenance, leasing, borrowing, or other purposes for a certain period of time, then re-exporting those goods out of Vietnam according to the following regulations:

a) For goods that have not been permitted to circulate or be used in Vietnam; goods subject to quota management on exports, imports, tariff quotas, export licenses, import licenses, except in cases of automatic export and import licenses, traders must obtain a permit for temporary import and re-export from the Ministry of Industry and Trade. The procedures for issuing the permit are stipulated in Articles 19 and 20 of this Decree.

Specifically, for goods that have not been permitted to circulate or be used in Vietnam, the Ministry of Industry and Trade issues a permit for temporary import and re-export based on the approval document of the ministry or agency having jurisdiction over such goods.

b) When using goods as specified in point a, Clause 1 of this Article in Vietnam, traders must comply with the regulations of the ministry or agency having jurisdiction over such goods.

c) In cases where goods do not fall under the provisions of point a, Clause 1 of this Article, traders shall handle the temporary import and re-export procedures at the customs authority without needing a permit for temporary import and re-export.

2. Traders may temporarily import goods that they have exported for recycling, warranty, or repair upon request of foreign traders and re-export them back to foreign traders. The temporary import and re-export procedures shall be handled at the customs authority without needing a permit for temporary import and re-export.

3. Temporary import and re-export of goods for display, introduction, participation in trade fairs and exhibitions

a) Traders may temporarily import goods for display, introduction, and participation in trade fairs and exhibitions, except for goods prohibited from export or import, or goods temporarily suspended from export or import.

b) The temporary import and re-export procedures shall be handled at the customs authority without needing a permit for temporary import and re-export.

c) Traders must ensure compliance with the regulations on displaying and introducing goods, trade fairs, and exhibitions as stipulated in Sections 3 and 4 of Chapter IV of the Commercial Law.

4. Except for goods prohibited from export or import, or goods temporarily suspended from export or import, traders may handle temporary import and re-export procedures at the customs authority without needing a permit for temporary import and re-export in the following cases:

a) Temporary import of goods for inspection and testing.

b) Temporary import and re-export of spare parts and components without contracts for the purpose of replacing and repairing foreign ships and aircraft; spare parts and components temporarily imported for repair of ships and aircraft under contracts signed between foreign ship owners and repair factories in Vietnam.

c) Temporary import and re-export of means of transport containing goods for export and import under a round-trip system.

5. For the temporary import and re-export of medical equipment, diagnostic tools, and therapeutic devices of foreign organizations for medical examination and treatment in Vietnam for humanitarian purposes; temporary import and re-export of performance equipment, training equipment, and competition equipment of artistic groups, sports teams, and performance teams, the temporary import and re-export procedures shall be handled at the customs authority without needing a permit for temporary import and re-export.

In cases where medical equipment, diagnostic tools, and therapeutic devices; performance equipment, training equipment, and competition equipment belong to the List of Prohibited Export and Import Goods, or goods temporarily suspended from export or import, or goods exported or imported under licenses and conditions, when handling the temporary import and re-export procedures, in addition to the customs declaration documents as required, the following additional documents must be submitted:

a) A document from the competent authority approving the reception of the medical examination and treatment delegation or the organization of the event.

b) A commitment document from the receiving authority or organization ensuring the correct use and compliance with the law for the medical examination and treatment delegation or the organized event.

6. The Ministry of National Defense and the Ministry of Public Security shall examine and approve temporary import and re-export of weapons, military equipment, and security equipment for national defense and security purposes.

Article 16. Temporary Import and Re-export of Goods through Temporary Customs Gates

1. Goods for temporary import and re-export shall be temporarily imported and re-exported through international border gates and main border gates.

2. The re-export of goods through secondary border gates and open border crossings shall be carried out as follows:

a) Re-export may only be conducted through secondary border gates and open border crossings located within special economic zones at border gates and secondary border gates outside special economic zones that have fully equipped specialized control agencies and technical facilities to ensure state management, as stipulated. These secondary border gates and open border crossings shall be announced by the People's Committee of the border province as meeting the conditions for re-exporting goods after consultation and agreement with the Ministries of National Defense, Finance, Industry and Trade, and Agriculture and Rural Development.

b) The People's Committees of border provinces shall base their decisions on the infrastructure conditions at the secondary border gates and open border crossings specified in point a, Clause 2, Article 16, and on the loading and unloading capacity at these secondary border gates and open border crossings to issue regulations on selecting traders permitted to re-export goods under conditional temporary import and re-export as stipulated in Article 21 of this Decree and goods temporarily imported and re-exported according to permits specified in point b, Clause 1, Article 13 of this Decree.

c) For goods not falling under the provisions of point b, Clause 2, Article 16, traders permitted to re-export through secondary border gates and open border crossings that have been announced as meeting the conditions for re-exporting goods may proceed with re-export. The re-export procedures shall be carried out at customs offices.

3. The dossier and selection process for traders as stipulated in point b, Clause 2, Article 16 shall be implemented as follows:

a) Traders shall submit one set of documents directly, via postal service, or online (if applicable) to the Department of Industry and Trade of the border province where the secondary border gate or open border crossing is located. The dossier includes:

- A registration document for re-exporting goods through secondary border gates and open border crossings, specifying the type of goods and the proposed secondary border gate or open border crossing for re-export: one original copy.

- Business registration certificate, business license: one certified copy stamped by the trader.

- Other relevant documents and materials as prescribed by the People's Committee of the border province (if any).

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 Department of Industry and Trade of the border province shall send a notification to the trader to complete the dossier.

c) Within seven working days from the date of receiving a complete and compliant dossier, the Department of Industry and Trade shall submit a list of traders meeting the conditions for re-exporting goods through secondary border gates and open border crossings to the People's Committee of the border province.

d) Within ten working days from the date of receiving the list submitted by the Department of Industry and Trade, the People's Committee of the border province shall announce the list of traders permitted to re-export goods through secondary border gates and open border crossings. If the selection of traders is rejected, the People's Committee of the border province shall respond in writing and specify the reasons.

e) The People's Committee of the border province shall notify the list of traders permitted to re-export goods through secondary border gates and open border crossings to the Ministry of Industry and Trade for coordination and management.

f) The Chairperson of the People's Committee of the border provinces shall organize and strictly manage the re-export activities through secondary border gates and open border crossings as stipulated herein, preventing smuggling and contraband. Should smuggling or contraband occur, the Chairperson of the People's Committee of the border provinces shall bear responsibility before the Prime Minister, and re-export activities through secondary border gates and open border crossings in the area shall be suspended.

g) Annually, the People's Committee of the border provinces shall inspect and review the compliance of traders with legal regulations in temporary import and re-export activities, adjusting, supplementing, or removing violators from the list; compiling and reporting to the Ministry of Industry and Trade for coordination and management.

4. The temporary import and re-export through other border gates and locations shall be carried out pursuant to the decision of the Prime Minister.

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

Article 17. Temporary Exportation and Re-importation

1. Merchants may temporarily export and re-import goods for production, construction, leasing, lending, or other purposes in accordance with the following provisions:

a) For goods prohibited from export or import; goods temporarily suspended from export or import; goods subject to management through export quotas, import quotas, tariff quotas, export licenses, import licenses, except for Automatic Export Licenses and Automatic Import Licenses, merchants must be granted a Temporary Exportation and Re-importation License by the Ministry of Industry and Trade. The application procedures and issuance of the license are stipulated in Articles 19 and 20 of this Decree.

b) In cases where goods do not fall under the provisions of point a, Clause 1 of this Article, merchants shall handle temporary exportation and re-importation procedures at customs authorities without needing a Temporary Exportation and Re-importation License.

2. Merchants may temporarily export and re-import goods still within warranty period according to the import contract or warranty contract/agreement signed with foreign parties for warranty, maintenance, and repair purposes. The temporary exportation and re-importation procedures shall be handled at customs authorities without requiring a Temporary Exportation and Re-importation License.

3. In cases where goods are no longer within the warranty period according to the import contract or warranty contract/agreement, the temporary exportation and re-importation abroad for warranty, maintenance, and repair shall be carried out in accordance with the following provisions:

a) For goods prohibited from export or import; goods temporarily suspended from export or import; goods subject to management through export quotas, import quotas, tariff quotas, export licenses, import licenses, except for Automatic Export Licenses and Automatic Import Licenses, merchants must be granted a Temporary Exportation and Re-importation License by the Ministry of Industry and Trade. The application procedures and issuance of the license are stipulated in Articles 19 and 20 of this Decree.

b) Used consumer goods; used spare parts and components listed in the Catalogue of Prohibited Imported Goods are not permitted to be temporarily exported abroad for warranty, maintenance, and repair.

c) In cases where goods do not fall under the provisions of points a and b of this Clause, merchants shall handle temporary exportation and re-importation procedures at customs authorities without needing a Temporary Exportation and Re-importation License.

4. Merchants may temporarily export and re-import goods abroad to participate in trade fairs and exhibitions. The temporary exportation and re-importation procedures shall be handled at customs authorities without requiring a Temporary Exportation and Re-importation License.

Specifically, goods prohibited from export can only participate in trade fairs and exhibitions abroad upon approval by the Prime Minister.

5. The exportation of cultural relics, antiques, and national treasures abroad for display, exhibition, research, or preservation shall be carried out in accordance with the provisions of the Cultural Heritage Law.

6. The Ministry of National Defense and the Ministry of Public Security shall examine and approve temporary exportation and re-importation of weapons, military equipment, and security equipment for repair purposes serving defense and security needs.

Article 18. Transshipment Business

1. Vietnamese merchants have the right to engage in transshipment business in accordance with the following provisions:

a) For goods prohibited from export or import; goods temporarily suspended from export or import; goods not yet permitted to circulate or be used in Vietnam; goods subject to management through export quotas, import quotas, tariff quotas, export licenses, import licenses, except for Automatic Export Licenses and Automatic Import Licenses, merchants must be granted a Transshipment Business License by the Ministry of Industry and Trade. In cases of transshipment business where goods are directly transported from the exporting country to the importing country without passing through Vietnamese border gates, merchants do not need a Transshipment Business License.

b) In cases where goods do not fall under the provisions of point a, Clause 1 of this Article, merchants do not need a Transshipment Business License issued by the Ministry of Industry and Trade.

2. Foreign-invested economic organizations are not allowed to carry out transshipment business.

3. Transshipment of goods must be based on two separate contracts: the purchase contract and the sales contract signed by the enterprise with foreign merchants. The purchase contract may be signed before or after the sales contract.

4. Goods involved in transshipment business must enter and exit Vietnam through the same border gate area and be subject to inspection and supervision by customs authorities from the time they enter Vietnam until they are exported.

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

Article 19. Documents for Issuing Temporary Importation and Re-export License; Temporary Importation and Re-export License; Temporary Exportation and Re-importation License; Transshipment Business License

1. In the case of temporary importation and re-exportation of goods as specified in point b, Clause 1, Article 13 of this Decree, the documents shall include:

a) A request for issuance of a Temporary Importation and Re-export License specifying the goods to be temporarily imported and re-exported (name of goods, HS code, quantity, value); port of entry and exit: one original copy.

b) Business registration certificate or enterprise registration certificate: one certified copy stamped by the trader.

c) Import contract and export contract signed by the enterprise with foreign customers: one certified copy of each stamped by the trader.

d) Report on the implementation of the previously issued Temporary Importation and Re-export License, specifying the quantity of goods temporarily imported and the quantity of goods actually exported: one original copy.

2. In the case of temporary importation and re-exportation of goods under other forms as specified in point a, Clause 1, Article 15 of this Decree, the documents shall include:

a) A request for issuance of a Temporary Importation and Re-export License specifying the goods to be temporarily imported and re-exported (name of goods, HS code, quantity, value); purpose of temporary importation and re-exportation; port of entry and exit: one original copy.

c) Relevant documents and materials as prescribed by law.

c) Contracts, rental agreements signed with foreign customers: one certified copy stamped by the trader.

c) Contract or agreement for leasing or borrowing signed with foreign customers: one certified copy stamped by the trader.

3. In the case of temporary exportation and re-importation of goods as specified in point a, Clause 1 and point a, Clause 3, Article 17 of this Decree, the documents shall include:

c) Relevant documents and materials as prescribed by law.

a) A request for issuance of a Temporary Exportation and Re-importation License specifying the goods to be temporarily exported and re-imported (name of goods, HS code, quantity, value); purpose of temporary exportation and re-importation; port of exit and entry: one original copy.

4. In the case of re-exporting goods as stipulated in point a, Clause 1, Article 18 of this Decree, the application file shall include:

c) Contract or agreement for repair, warranty from foreign partners or contract or agreement for leasing or borrowing goods: one certified copy stamped by the trader.

4. In the case of transshipment business of goods as specified in point a, Clause 1, Article 18 of this Decree, the documents shall include:

a) A request for issuance of a Transshipment Business License specifying the goods to be transshipped (name of goods, HS code, quantity, value); port of entry and exit: one original copy.

b) Business registration certificate or enterprise registration certificate: one certified copy stamped by the trader.

c) Purchase contract and sales contract signed by the trader with foreign customers: one certified copy of each stamped by the trader.

d) Report on the implementation of the previously issued Transshipment Business License, specifying the quantity of goods brought into and out of Vietnam: one original copy.

Article 20. Procedure for Issuing Temporary Importation and Re-export License; Temporary Importation and Re-export License; Temporary Exportation and Re-importation License; Transshipment Business License

1. The trader submits one set of documents as prescribed in Article 19 of this Decree directly, through postal service, or online (if applicable) to the Ministry of Industry and Trade.

2. If 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 Ministry of Industry and Trade shall issue a written request for the trader to complete the documents.

3. Within five working days from the date of receipt of complete and compliant documents, the Ministry of Industry and Trade shall issue the License to the trader. If the License is not issued, the Ministry of Industry and Trade shall provide a written response stating the reasons.

Section 2
4. For supplementary or amended Licenses; reissuance due to loss or misplacement of Licenses, the trader shall submit a request and related documents to the Ministry of Industry and Trade. Within three working days from the date of receipt of complete and compliant documents, the Ministry of Industry and Trade shall review and adjust or reissue the License to the trader.

Article 21. List of goods for conditional temporary importation and re-exportation

The following lists of goods for conditional temporary importation and re-exportation are promulgated together with this Decree:

1. List of frozen food products for conditional temporary importation and re-exportation, as specified in Appendix VII of this Decree.

2. List of goods subject to special consumption tax for conditional temporary importation and re-exportation, as specified in Appendix VIII of this Decree.

3. List of used goods for conditional temporary importation and re-exportation, as specified in Appendix IX of this Decree.

Article 22. Certain specific provisions for conditional temporary importation and re-exportation activities

1. Vietnamese traders established in accordance with the Enterprise Law (hereinafter referred to as enterprises) may carry out conditional temporary importation and re-exportation activities when they comply with the provisions of Article 23, Article 24, or Article 25 of this Decree and obtain from the Ministry of Industry and Trade a Business Code for Temporary Importation and Re-exportation of Goods.

2. In addition to complying with the provisions on temporary importation and re-exportation set forth in Articles 12, 13, 14, and 16 of this Decree, enterprises carrying out conditional temporary importation and re-exportation activities must also comply with the following provisions:

a) Enterprises shall not entrust or accept entrustment for temporary importation and re-exportation of goods subject to conditional temporary importation and re-exportation.

b) Enterprises shall not change the form from temporary importation and re-exportation to domestic importation and consumption for goods subject to conditional temporary importation and re-exportation.

c) For sea waybills of goods subject to conditional temporary importation and re-exportation, the following provisions apply:

- The waybill must be a straight bill of lading and shall not be negotiable.

- The waybill must indicate the Business Code for Temporary Importation and Re-exportation of the enterprise.

- For used goods under Appendix IX of this Decree, the waybill must indicate the Temporary Importation and Re-exportation Permit issued by the Ministry of Industry and Trade.

Article 23. Conditions for temporary importation and re-exportation of frozen food products

Enterprises engaged in temporary importation and re-exportation of frozen food products listed in Appendix VII of this Decree must meet the following conditions:

1. To have a guarantee deposit of 10 billion Vietnamese dong deposited at a credit institution within the province or city where the enterprise has warehouses or yards, as stipulated in Clause 2 of this Article.

2. To have warehouses or yards serving the temporary importation and re-exportation of frozen food products, specifically:

a) Warehouses or yards with a minimum capacity of 100 forty-foot refrigerated containers, and a minimum area of 1,500 square meters. Warehouses or yards must be separated from the outside by a solid fence, built with a minimum height of 2.5 meters; have roads for container-carrying vehicles to enter and exit the warehouse or yard; have gates and signs indicating the enterprise's use of the warehouse or yard.²b) Warehouses or yards must have sufficient power supply (including grid electricity and backup generators with equivalent capacity) and specialized equipment necessary to operate refrigerated containers according to the capacity of the warehouse or yard.

c) Warehouses or yards must either be owned by the enterprise or leased by the enterprise; they must be located within areas planned for warehouse systems serving the temporary importation and re-exportation of frozen food products or within areas designated by the People's Committee of border provinces after consultation with the Ministry of National Defense, the Ministry of Finance, and the Ministry of Industry and Trade.

c) Warehouses and storage areas must be owned by the enterprise or leased by the enterprise; they must be located within the planned area for warehouses and storage areas serving temporary importation and re-exportation of frozen food or within the area designated by the provincial People's Committee along the border after consultation with the Ministry of National Defense, the Ministry of Finance, and the Ministry of Industry and Trade.

Article 24. Conditions for temporary import and re-export of goods subject to special consumption tax

A business engaging in temporary import and re-export of goods subject to special consumption tax listed in Appendix VIII of this Decree must deposit a guarantee amount of 7 billion Vietnamese dong at a credit institution within the province or city where the business is registered with a Business Registration Certificate or Enterprise Registration Certificate.

Article 25. Conditions for temporary import and re-export of used goods

A business engaging in temporary import and re-export of used goods listed in Appendix IX of this Decree must deposit a guarantee amount of 7 billion Vietnamese dong at a credit institution within the province or city where the business is registered with a Business Registration Certificate or Enterprise Registration Certificate.

Article 26. Temporary Import and Re-Export Business Code

1. The Ministry of Industry and Trade shall issue a Temporary Import and Re-Export Business Code to businesses that meet the conditions stipulated in Article 23, Article 24, or Article 25 of this Decree.

2. The Temporary Import and Re-Export Business Code prescribed in this Article is a separate code for each group of goods. A business granted a Temporary Import and Re-Export Business Code for a particular group of goods may engage in temporary import and re-export of goods within the scope of that group.

3. For warehouses and storage areas declared to prove compliance with the conditions for obtaining a Temporary Import and Re-Export Business Code, the business shall not lease them to other businesses for the purpose of applying for a Temporary Import and Re-Export Business Code for frozen food exports.

4. In cases where foreign goods are sent to bonded warehouses for export or re-export through northern border provinces, only businesses holding a Temporary Import and Re-Export Business Code for that group of goods may be named on the declaration forms for entry into and exit from bonded warehouses for export or re-export. Goods stored in bonded warehouses shall comply with customs laws.

5. Businesses engaging in temporary import and re-export of goods listed in Appendices VII, VIII, and IX of this Decree, which do not conduct re-export through northern border gates, are not considered to be operating under conditional temporary import and re-export activities and are not required to have a Temporary Import and Re-Export Business Code. If necessary for management purposes, the Ministry of Industry and Trade shall report to the Prime Minister to apply regulations on issuing Temporary Import and Re-Export Business Codes for businesses conducting temporary import and re-export and storing goods in bonded warehouses for export or re-export through non-northern border gates..

Article 27. Documents and Procedures for Issuing Temporary Import and Re-Export Business Codes

1. A business shall submit one set of application documents for a Temporary Import and Re-Export Business Code directly, via postal service, or online (if applicable) to the Ministry of Industry and Trade. The documents include:

a) A request for issuance of a Temporary Import and Re-Export Business Code: One original copy.

b) A Business Registration Certificate or Enterprise Registration Certificate: One certified copy stamped by the business.

c) A confirmation letter from a credit institution regarding the business's deposit of the guarantee amount as specified in Clause 1 of Article 23, Article 24, or Article 25 of this Decree: One original copy.

d) Documentation proving the business's ownership of warehouses or storage areas or a lease agreement for warehouses or storage areas for temporary import and re-export of frozen foods as stipulated in Clause 2 of Article 23 of this Decree: One certified copy stamped by the business.

đ) A confirmation letter from the power supply authority where the business has warehouses or storage areas confirming that these facilities have sufficient grid power to operate refrigerated containers according to their capacity: One original copy.

In cases where a business applies for a Temporary Import and Re-Export Business Code for goods subject to special consumption tax or used goods, it does not need to submit the documents mentioned in points d and đ of Clause 1 of this Article.

2. If the submitted documents are incomplete or do not comply with regulations, the Ministry of Industry and Trade shall notify the business in writing to complete the documents within three working days from the date of receipt of the application.

3. For the Temporary Import and Re-Export Business Code for frozen foods, within seven working days from the date of receiving complete and compliant documents, the Ministry of Industry and Trade will inspect or authorize the provincial Department of Industry and Trade where the business has warehouses or storage areas to inspect and confirm the warehouse conditions. Within seven working days from the date of inspection results, the Ministry of Industry and Trade will consider issuing the Temporary Import and Re-Export Business Code for frozen foods to the business.

For the Temporary Import and Re-Export Business Code for goods subject to special consumption tax and the Temporary Import and Re-Export Business Code for used goods, within seven working days from the date of receiving complete and compliant documents, the Ministry of Industry and Trade will consider issuing the Temporary Import and Re-Export Business Code to the business.

In cases where a Temporary Import and Re-Export Business Code needs to be supplemented, modified, or reissued due to loss or misplacement, the business shall submit a request and related documents to the Ministry of Industry and Trade. Within five working days from the date of receiving complete and compliant documents, the Ministry of Industry and Trade will consider adjusting or reissuing the Temporary Import and Re-Export Business Code to the business.

4. In cases where verification of documents and materials in the application for a Temporary Import and Re-Export Business Code is required, the processing time specified in Clauses 3 and 4 of this Article shall be calculated from the date the Ministry of Industry and Trade receives the response from relevant agencies regarding the verification.

5. In cases where it is necessary to verify related documents and papers in the application file for Temporary Importation and Re-exportation Business Code of enterprises, the processing time for the application file as stipulated in Clauses 3 and 4 of this Article shall be counted from the date when the Ministry of Industry and Trade receives the reply document from relevant agencies regarding verification.

Article 28. Revocation of Temporary Importation and Re-export Business Code

1. The Ministry of Industry and Trade shall revoke the Temporary Importation and Re-export Business Code upon the enterprise's request based on confirmation from relevant agencies regarding the following contents:

a) The enterprise has re-exported all temporarily imported goods out of Vietnam.

b) Completion of obligations arising during the transportation and storage of temporarily imported and re-exported goods in accordance with the provisions of this Decree (if applicable).

2. The Ministry of Industry and Trade shall revoke the Temporary Importation and Re-export Business Code when the enterprise violates in the following cases:

a) Fraud in declaring conditions as prescribed in this Decree.

b) Failure to maintain conditions as prescribed in this Decree during the use of the Temporary Importation and Re-export Business Code.

c) Failure to deposit additional sufficient guarantee money within thirty days from the date the Ministry of Industry and Trade issues a notice in accordance with Clause 2, Article 30 of this Decree.

d) Failure to comply with the requirements of the competent authority for regulating temporarily imported and re-exported goods as prescribed in Article 14 of this Decree.

đ) Engaging in temporary importation and re-export business without a Temporary Importation and Re-export Business License issued by the Ministry of Industry and Trade as prescribed.

e) Engaging in temporary importation and re-export business of goods prohibited from such business or suspended from such business.

g) Refusing responsibility for handling consignments that have arrived at Vietnamese ports or border gates according to signed import contracts.

h) Arbitrarily selling domestically goods subject to temporary importation and re-export business.

i) Arbitrarily breaking customs seals on goods subject to temporary importation and re-export business.

3. Enterprises whose Temporary Importation and Re-export Business Code is revoked in accordance with points a, b, c, d, đ, h, i of Clause 2 of this Article shall not be granted another Temporary Importation and Re-export Business Code for two years from the revocation date.

4. Enterprises whose Temporary Importation and Re-export Business Code is revoked in accordance with points e, g of Clause 2 of this Article shall not be considered for granting another Temporary Importation and Re-export Business Code.

Article 29. Suspension of Effectiveness of Temporary Importation and Re-export Business Code

1. The Ministry of Industry and Trade shall consider suspending temporarily the effectiveness of the Temporary Importation and Re-export Business Code in cases where enterprises are under investigation by competent authorities for violations as prescribed in this Decree or upon the proposal of competent authorities.

2. The period of temporary suspension of the effectiveness of the Temporary Importation and Re-export Business Code is three months, six months, or one year depending on specific circumstances or the proposal of competent authorities.

Article 30. Management, Use, and Return of Guarantee Money of Enterprises

1. Credit organizations where enterprises deposit guarantee money shall be responsible for managing the guarantee money of enterprises and immediately notify the Ministry of Industry and Trade of any changes in the amount of guarantee money or its use to pay expenses as decided by the violation handling agency.

2. In cases where enterprises fail to pay expenses as stipulated in Clause 4, Article 31 of this Decree, the provincial People's Committee concerned, based on the violation handling agency's proposal and decision, shall issue a letter requesting the credit organization where the enterprise deposited the guarantee money to deduct the guarantee money to pay these expenses.

The violation handling agency and the provincial People's Committee concerned shall immediately inform the Ministry of Industry and Trade about the handling of violations and the use of the guarantee money mentioned above so that the Ministry of Industry and Trade can notify the enterprise to replenish the required guarantee money before continuing temporary importation and re-export business.

3. Enterprises shall be refunded the entire or remaining guarantee money after using it to pay expenses as stipulated in Clause 4, Article 31 of this Decree (if applicable) in the following cases:

a) The enterprise is not granted a Temporary Importation and Re-export Business Code by the Ministry of Industry and Trade. The guarantee money will be refunded to the enterprise based on the Ministry of Industry and Trade's reply declining to grant the Temporary Importation and Re-export Business Code.

b) The Ministry of Industry and Trade revokes the Temporary Importation and Re-export Business Code upon the enterprise's request as prescribed in Clause 1, Article 28 of this Decree.

c) The enterprise's Temporary Importation and Re-export Business Code is revoked as prescribed in Clause 2, Article 28 of this Decree.

d) For cases prescribed in point b, point c of Clause 3 of this Article, the refund of the enterprise's guarantee money shall be carried out based on the Decision to Revoke the Temporary Importation and Re-export Business Code of the Ministry of Industry and Trade.

Article 31. Responsibilities of enterprises granted Temporary Import for Re-export Business Code

1. Maintain conditions as prescribed in this Decree throughout the period the enterprise uses the Temporary Import for Re-export Business Code.

2. Seriously unload frozen food products from ports and border gates to their warehouses and yards according to the requirements of competent authorities in cases of congestion or accumulation.

3. Collect and treat waste and wastewater to prevent diseases and ensure environmental hygiene at warehouses and yards serving temporary import for re-export of frozen food products.

4. Pay all of the following expenses (if incurred):

a) Clean up and sanitize the environment if the enterprise's goods cause environmental pollution during storage, temporary import, and re-export in Vietnam.

b) Destroy surplus goods that cannot be re-exported and temporarily imported goods that do not match declarations and are subject to destruction.

c) Pay other expenses arising from violations of regulations on temporary import for re-export and storage of goods in bonded warehouses by the enterprise.

5. Report quarterly on the implementation of temporary import for re-export of goods listed in Appendices VII, VIII, and IX of this Decree according to the form prescribed by the Ministry of Industry and Trade.

Section 3
MANAGEMENT AND REGULATION OF TEMPORARY IMPORT FOR RE-EXPORT; TEMPORARY EXPORT FOR RE-IMPORT; TRANSFER EXPORT

TEMPORARY IMPORTATION, RE-EXPORTATION; TEMPORARY EXPORTATION, RE-IMPORTATION, TRANSIT

Article 32. Ministry of Industry and Trade

1. Urge, guide relevant ministries, sectors, and localities to implement and organize inspections and coordinate with related agencies, organizations, and traders to inspect the implementation of management regulations on temporary import for re-export, temporary export for re-import, and transfer export under this Decree.

2. Organize inspections and confirm warehouse conditions of enterprises engaged in temporary import for re-export of frozen food products or authorize provincial Departments of Industry and Trade to organize inspections and confirmations.

3. Implement measures to regulate goods when necessary according to this Decree.

Article 33. Provincial People's Committees

Article 33. Provincial People's Committees

1. Organize planning, investment in transportation infrastructure, warehouse systems, loading and unloading facilities, cargo collection points, re-export locations, power supply, and other conditions to ensure activities of temporary import for re-export, transfer export, and storage and preservation of goods in re-export areas.

2. Assess demand and development potential for temporary import for re-export of frozen food products in the locality; coordinate with the Ministry of National Defense, Ministry of Finance, General Department of Customs, Border Guard Command, and Ministry of Industry and Trade to determine locations for building warehouse systems serving temporary import for re-export of frozen food products in the province.

3. Based on current regulations, take the lead and coordinate with relevant ministries and sectors to manage and regulate temporary import for re-export, transfer export activities of goods in the locality and bear responsibility before the Government and Prime Minister regarding such activities in the locality.

4. Coordinate with relevant ministries and sectors to ensure sufficient specialized inspection forces and adequate facilities for these forces to conduct inspections and supervision of goods circulating in the locality for temporary import for re-export, transfer export, ensuring national security, defense, social order and safety, reducing commercial fraud, smuggling, tax evasion, and environmental pollution.

5. Take the lead and coordinate with relevant ministries and sectors to implement measures to regulate goods for temporary import for re-export, transfer export in cases of congestion in the locality; promptly inform the Ministry of Industry and Trade about the situation of cargo receipt and delivery in the locality and propose management measures to avoid congestion at ports and border gates.

6. Take the lead and coordinate with relevant ministries and sectors before announcing additional border gates and border crossings outside special economic zones that meet conditions for re-exporting goods once they have the required specialized inspection agencies and technical bases to ensure state management.

7. Implement fees for goods for temporary import for re-export according to the guidance of the Ministry of Finance to strengthen revenue for investment and upgrading of transportation systems, wharves, environmental protection, and maintaining public order at border gates.

8. Promptly notify changes in neighboring countries' border trade policies to the Ministry of Industry and Trade and traders to plan the regulation of goods for temporary import for re-export to avoid congestion at ports and border gates.

a) Regularly monitor and inspect enterprises in maintaining conditions for temporary importation and re-exportation business and report to the Ministry of Industry and Trade for coordination in handling when enterprises fail to maintain such conditions as prescribed in this Decree.

Article 33, Clause 9. Direct the provincial Department of Industry and Trade to perform:

a) Regularly monitor and inspect enterprises in maintaining conditions for temporary import for re-export and report to the Ministry of Industry and Trade for coordination in handling when enterprises fail to maintain conditions as prescribed in this Decree.

b) Quarterly report to the Ministry of Industry and Trade on the operation of temporary import for re-export, transfer export activities; compliance with laws by enterprises in implementing regulations on temporary import for re-export, transfer export in the locality.

Article 34. General Department of Customs

1. Based on the functions and tasks assigned according to the provisions of the law, organize and implement, inspect, control, and closely supervise goods temporarily imported for re-export from when they are imported into Vietnam until they are exported out of Vietnam in accordance with customs laws.

2. Provide information and statistical data on temporary importation and re-export business activities quarterly to the Ministry of Industry and Trade and provide ad hoc information and data upon request of the Ministry of Industry and Trade to serve guidance and management work.

3. Notify the Ministry of Industry and Trade and the People's Committee of the province concerned in the following cases for coordination and handling:

a) Enterprises violating regulations on temporary importation and re-export and transshipment trade.

b) Obstruction phenomena of goods in temporary importation, re-export, and transshipment at ports and border gates.

Chapter IV
TRANSIT GOODS

Article 35. General Provisions on Transit Goods

1. Transit of Goods

a) For goods that are weapons, explosives, explosive precursors, and support tools, the Ministry of Industry and Trade shall take the lead and coordinate with the Ministry of National Defense and the Ministry of Public Security to report to the Prime Minister for consideration and decision on granting permission for transit.

b) For goods prohibited from export or import; goods temporarily suspended from export or import; goods prohibited from trading according to the law, the Ministry of Industry and Trade shall consider issuing a Transit Permit for such goods.

c) For goods not falling under points a and b of Clause 1 of this Article, transit procedures shall be carried out at the customs office.

2. Transshipment of Goods

In the case where goods specified in point b of Clause 1 of this Article are transported by sea from abroad into a transshipment area at a seaport, then subsequently moved out of the country from the same transshipment area or moved to another transshipment area at a different port to be moved out of the country, transshipment procedures shall be implemented according to the guidelines of the Ministry of Finance without requiring a permit from the Ministry of Industry and Trade.

3. For Agreements on the Transit of Goods through the Territory of Vietnam signed between Vietnam and neighboring countries, implementation shall follow the guidelines of the Ministry of Industry and Trade.

4. The transportation of goods listed in the Catalogue of High-Risk Goods transiting the territory of Vietnam must comply with Vietnamese laws on dangerous goods transportation and related international treaties to which the Socialist Republic of Vietnam is a party.

5. Consignors of transiting goods must pay customs fees and other fees applicable to transiting goods according to current Vietnamese regulations.

Article 36. Documents and Procedures for Issuing a Transit Permit for Goods

1. For the case of transit of goods that are weapons, explosives, explosive precursors, and support tools.

a) The consignor sends a set of documents requesting transit of goods directly or via postal service or online (if applicable) to the Ministry of Industry and Trade. The documents include:

- A written request for transit of goods specifying the item (name, HS code, quantity, value); mode of transport; route of transport: one original copy.

- Transport contract: one original copy.

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

b) If the documents are incomplete or non-compliant, within three working days from the date of receipt of the documents, the Ministry of Industry and Trade will issue a written notice requesting the consignor to complete the documents.

c) Within seven working days from the date of receiving complete and compliant documents from the consignor, the Ministry of Industry and Trade will exchange opinions with the Ministry of National Defense and the Ministry of Public Security.

d) Within five working days from the date of receiving the opinion exchange document from the Ministry of Industry and Trade, the Ministry of National Defense and the Ministry of Public Security will reply.

đ) Within five working days from the date of receiving the opinions of the Ministry of National Defense and the Ministry of Public Security, the Ministry of Industry and Trade will submit a report to the Prime Minister for consideration and decision.

e) Within five working days from the date of receiving the Prime Minister's opinion, the Ministry of Industry and Trade will respond in writing to the consignor.

2. For the case of transit of goods prohibited from export or import; goods temporarily suspended from export or import; goods prohibited from trading according to the law:

a) The consignor sends a set of documents requesting permission for transit according to point a of Clause 1 of this Article directly or via postal service or online (if applicable) to the Ministry of Industry and Trade.

b) If the documents are incomplete or non-compliant, within three working days from the date of receipt of the documents, the Ministry of Industry and Trade will send a written notice requesting the consignor to complete the documents.

c) Within seven working days from the date of receiving complete and compliant documents, the Ministry of Industry and Trade will issue a Transit Permit to the consignor.

d) If a Transit Permit is not issued, the Ministry of Industry and Trade will notify the consignor in writing and specify the reasons.

đ) In the case of supplementing, amending, or reissuing a Transit Permit due to loss or misplacement, the consignor sends a request letter and relevant documents to the Ministry of Industry and Trade. Within three working days from the date of receiving complete and compliant documents, the Ministry of Industry and Trade will review and reissue the Transit Permit.

Article 37. Business entities providing transit cargo transportation services

Business entities registered to operate in the business of receiving and transporting goods may provide cargo transportation services for foreign consignees transiting through the territory of Vietnam.

Chapter V
PROCESSING OF GOODS WITH FOREIGN FACTORS

Section 1
ACCEPTING COMMISSION TO PROCESS GOODS FOR FOREIGN BUSINESS ENTITIES

Article 38. Processing goods for foreign business entities

1. Vietnamese business entities are permitted to accept commission to process legitimate goods for foreign business entities, except for goods prohibited from export or import, and goods temporarily suspended from export or import.

2. For goods listed under the category of conditional business operations, only business entities meeting the conditions stipulated for production and operation of such goods may process them for export to foreign countries.

3. For imported goods under the designation of a specific trader within the jurisdiction of the State Bank of Vietnam, processing of such goods shall be carried out in accordance with the regulations of the State Bank of Vietnam.

4. For goods exported or imported under permits, business entities may only enter into processing contracts with foreign business entities after obtaining a Permit from the Ministry of Industry and Trade.

The application dossier and procedures for issuing the Permit are as follows:

a) The business entity submits one set of the application dossier for the Permit for processing goods directly, via postal service, or online (if applicable) to the Ministry of Industry and Trade. The dossier includes:

- A written request for issuance of the Permit for processing goods, specifying the contents prescribed in Article 39 of this Decree: 1 original copy

- Investment certificate or business registration certificate, enterprise registration certificate: one copy stamped by the exporter.

- Certificate of eligibility for production and business (if available): 1 certified copy by the business entity.

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 business entity's dossier, the Ministry of Industry and Trade will issue a written notice requesting the business entity to complete the dossier.

c) Within five working days from the date of receipt of a complete and compliant dossier, the Ministry of Industry and Trade will exchange opinions with relevant ministries and agencies.

d) Within five working days from the date of receipt of the Ministry of Industry and Trade’s document, relevant ministries and agencies will respond in writing to the Ministry of Industry and Trade.

đ) Within five working days from the date of receipt of the response from relevant ministries and agencies, the Ministry of Industry and Trade will issue the Permit to the business entity. If the Permit is not issued, the Ministry of Industry and Trade will provide a written response stating the reasons.

e) Where the business entity has a certificate of eligibility for production and business of the goods being processed for a foreign business entity, the Ministry of Industry and Trade will consider issuing the Permit within five working days from the date of receipt of a complete and compliant dossier without exchanging opinions with relevant ministries and agencies as prescribed in point c, Clause 3 of this Article.

g) In cases of supplementing, amending, or reissuing the Permit due to loss or misplacement, the business entity submits a written request and related documents to the Ministry of Industry and Trade. Within five working days from the date of receipt of a complete and compliant dossier, the Ministry of Industry and Trade will review and reissue the Permit to the business entity.

Article 39. Processing Contract

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

1. Name and address of the contracting parties and the direct processor.

2. Name and quantity of the processed products.

3. Processing fee.

4. Payment terms and payment methods.

5. List, quantity, and value of imported raw materials, auxiliary materials, and supplies, and domestically produced raw materials, auxiliary materials, and supplies (if any) for processing; usage quotas for raw materials, auxiliary materials, and supplies; consumption quotas for supplies and raw material loss rates during processing.

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

7. Measures for handling waste, scrap, and surplus materials, and principles for disposing of leased, lent machinery and equipment, unused raw materials, auxiliary materials, and supplies upon completion of the processing contract.

8. Delivery location and time.

9. Brand name and country of origin of the goods.

10. Duration of the contract's effectiveness.

Article 40. Usage standards, consumption rates, and loss ratios for raw materials, auxiliary materials, and supplies

1. The usage standards, consumption rates, and loss ratios for raw materials, auxiliary materials, and supplies shall be agreed upon in the processing contract, taking into account the established standards and loss ratios in relevant production and processing industries in Vietnam at the time of signing the contract.

2. The legal representative of the trader accepting processing shall bear legal responsibility for using imported raw materials, auxiliary materials, and supplies strictly for processing purposes and for the accuracy of the usage standards, consumption rates, and loss ratios of the processed raw and auxiliary materials.

Article 41. Leasing, borrowing, and importing machinery and equipment from the party placing the processing order to execute the processing contract

The party accepting processing may lease, borrow, or receive as a gift machinery and equipment from the party placing the processing order to execute the processing contract. The leasing, borrowing, or gifting of machinery and equipment must be stipulated in the processing contract.

Article 42. Rights and obligations of the party placing and accepting processing

1. For the party placing the processing work:

a) Deliver all or part of the processing raw materials and supplies according to the agreement in the processing contract.

b) Receive back the entire processed product; machinery and equipment leased or borrowed by the processing acceptor; raw materials, auxiliary materials, supplies, and waste after the processing contract has been settled, except where permitted for immediate export, destruction, donation, or gifting in accordance with this Decree.

c) Send experts to Vietnam to provide technical guidance on production and inspect the quality of the processed products according to the agreement in the processing contract.

d) Be responsible for the right to use trademarks and origin names of goods.

đ) Comply with relevant Vietnamese laws governing processing activities and the terms of the signed processing contract.

e) Export immediately the processed products; machinery and equipment leased or borrowed; surplus raw materials, auxiliary materials, supplies; by-products, and waste according to the agreement of the relevant parties, in compliance with current regulations on the management of exports and imports of goods, and fulfill tax and other financial obligations as prescribed by law.

2. For the party receiving the processing work:

a) Be exempted from export taxes and import duties according to the provisions of the Law on Taxation regarding temporarily imported goods within the usage standards and loss ratios to execute the processing contract and for exported processed products.

b) Be able to subcontract the processing to another trader.

c) Supply a portion or all of the raw materials, auxiliary materials, and supplies for processing according to the agreement in the processing contract; pay export taxes according to the Law on Export Duties and Import Duties for the portion of raw materials, auxiliary materials, and supplies purchased domestically.

d) Accept payment from the party placing the processing order in the form of processed products, except for products listed in the prohibited import list or temporarily suspended import list. For products subject to import licenses or conditions, they must comply with the relevant license and condition requirements.

e) Comply with the provisions of Vietnamese law concerning export processing activities, import and export operations, domestic production of goods, and the terms of the signed processing contract.

f) Process the immediate export of processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, and supplies; by-products, and waste according to the authorization of the party placing the processing order.

3. Conditions for the immediate export and import of processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, and supplies; by-products, and waste as stipulated in point e Clause 1 and point e Clause 2 of this Article are specified as follows:

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

b) Must have a sales contract signed between a foreign trader or their authorized representative and the importing trader.

Article 43. Subcontracting Processing

Businesses have the right to subcontract processing, specifically as follows:

1. The products processed under this processing contract shall be used as raw materials for another processing contract within Vietnam.

2. The products processed under the previous processing stage shall be handed over to the business designated by the party commissioning the processing for the subsequent processing stage.

Article 44. Notification, Liquidation, Settlement of Processing Contracts

1. Prior to implementing a processing contract, organizations and individuals must notify the customs authority about the processing contract. Upon completion of the processing contract or when the processing contract expires, the parties to the processing contract must liquidate the contract and submit periodic reports on the use of raw materials, supplies, and exported products to the customs authority.

The Ministry of Finance shall guide procedures for notifying processing contracts and settling processing activities with the customs authority.

2. The basis for liquidating a processing contract is the quantity of imported raw materials, auxiliary materials, and supplies, the quantity of exported products according to the usage quota of raw materials, auxiliary materials, and supplies, the consumption quota of supplies, and the agreed loss rate in the processing contract.

The basis for settling a processing contract is the quantity of imported raw materials, auxiliary materials, and supplies, the quantity of re-exported raw materials, auxiliary materials, and supplies, the quantity of exported products according to the usage quota of raw materials, auxiliary materials, and the actual consumption quota of supplies and loss rate in the processing contract.

3. Machinery and equipment rented or borrowed under the contract; surplus raw materials, auxiliary materials, supplies, scrap, waste products shall be handled in accordance with the agreement in the processing contract but must comply with Vietnamese law.

4. The destruction of scrap, waste products (if any) can only be carried out after obtaining a permit from the Department of Natural Resources and Environment and must be supervised by the customs authority. If not permitted to destroy in Vietnam, they must be re-exported as directed by the party placing the order for processing.

5. The provisions on donating machinery and equipment, raw materials, auxiliary materials, supplies, scrap, and waste products are as follows:

a) The party placing the order for processing must provide a gift or donation letter.

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

c) Scrap and waste products within the usage quota and loss rate, if included in the list of scrap materials allowed for import, do not need to go through customs procedures; are exempt from import duties; must pay value-added tax and corporate income tax.

Article 45. Customs Procedures

The Ministry of Finance shall guide customs procedures and financial obligations for exported processed goods and monitor the export and import related to processing contracts.

Article 46. Other Forms of Processing, Repair, and Recycling of Machinery and Equipment

The Prime Minister shall examine and decide on the processing of goods prohibited from export or import, temporarily suspended from export or import, for foreign businesses for sale abroad.

Article 47. Military Uniform Processing

1. Military uniforms specified in this Article refer to uniforms of foreign military personnel produced according to standardized models and specifications, worn as prescribed by foreign military forces. The list of military uniform products equipped for foreign military forces is stipulated in Appendix X of this Decree.

Textile products listed here that are not military uniforms for foreign military forces do not need to comply with the provisions of this Article.

2. Military uniforms produced and processed for export to foreign military forces shall not be sold in Vietnam.

3. Raw materials and auxiliary materials used to produce and process military uniforms for export to foreign military forces shall be subject to customs supervision from the time of import until the military uniforms are actually exported from Vietnam.

4. Documents for issuing a Permit for Producing and Processing Military Uniforms for Foreign Military Forces:

a) A request for issuance of a Permit specifying the name of the goods, quantity, and value; destination port: 1 original copy.

b) Business registration certificate or Enterprise Registration Certificate or Investment Certificate: 1 certified copy by the business.

c) Order form or request for contract conclusion accompanied by 2 color photos or samples of the product to be produced and processed: 2 certified copies by the business.

The order form or request for contract conclusion must include at least the following contents: Name, address, and phone number of the ordering and receiving parties, name of the goods, quantity, payment amount or processing fee, payment deadline and method, delivery location and time.

d) In addition to the documents specified in points a, b, and c of Clause 4 of this Article, the business must submit one of the following documents along with the application package:

- Contract or agreement for purchasing military uniforms signed between the party placing the order and the agency responsible for procurement and logistics support for foreign military forces.

- Letter from the agency responsible for procurement and logistics support for foreign military forces or the competent authority of the country placing the order for production and processing, or a letter from the diplomatic mission of the country placing the order for production and processing in Vietnam confirming the final military unit using the military uniforms produced and processed in Vietnam.

The confirmation letter must include at least the following contents: Importing country, name of the military force unit; name of the party placing the order for production and processing; name of the Vietnamese business accepting production and processing.

The documents specified in point d of Clause 4 of this Article must be legalized by consular certification as prescribed.

e) For the U.S. market, the business must submit a certified copy of the Manufacturer Identification Number (MID) for textile products exported to the U.S., issued by the Ministry of Industry and Trade.

5. Procedure for Issuing a Permit for Producing and Exporting Military Uniforms for Foreign Military Forces:

a) The business submits a complete application package as prescribed in Clause 4 of this Article directly, by mail, or online (if applicable) to the Ministry of Industry and Trade.

b) If the application package is incomplete or incorrect, the Ministry of Industry and Trade will notify the business to complete it within three working days from the date of receipt.

c) Within seven working days from the date of receipt of a complete and correct application package, the Ministry of Industry and Trade will send a request for comments to the Ministry of National Defense or the Ministry of Public Security.

d) Within five working days from the date of receipt of the Ministry of Industry and Trade's request, the Ministry of National Defense or the Ministry of Public Security will respond to the Ministry of Industry and Trade.

d) Within five working days from the date of receipt of the reply document from the Ministry of National Defense or the Ministry of Public Security, the Ministry of Industry and Trade shall issue a Permit to the trader. In case of refusal to issue the Permit, the Ministry of Industry and Trade shall provide a reply document stating the reasons.

e) In cases of supplementing, amending, reissuing the Permit due to loss or misplacement of the Permit, the trader shall submit a request document and related papers to the Ministry of Industry and Trade. Within five working days from the date of receipt of a complete and properly submitted dossier, the Ministry of Industry and Trade shall review and adjust, reissue the Permit for the trader. In case of refusal to supplement, amend, or reissue, the Ministry of Industry and Trade shall provide a reply document stating the reasons.

The Ministry of Industry and Trade shall revoke the issued Permit in cases where it is discovered that the trader has made false or inaccurate declarations regarding the application for the Permit or has failed to comply with the Permit.

6. Responsibilities of traders producing and processing military uniforms for export

a) Export all products of military uniforms produced and processed in Vietnam, without using military uniforms and not consuming military uniform products in Vietnam.

b) Re-export or destroy all imported sample uniforms, excess raw materials, surplus supplies, waste materials, and by-products according to current regulations, under the supervision of the Ministry of National Defense, the Ministry of Natural Resources and Environment, the Ministry of Industry and Trade, and the General Department of Customs.

Organize work and provide relevant files and documents upon request of the issuing authority and related agencies when such agencies conduct on-site inspections of the production facility after the trader has been issued the Permit.

Bear legal responsibility for the accuracy and truthfulness of declarations related to the application for the Permit.

7. Processing of military uniforms, in addition to implementing the provisions of this Article, must be carried out in accordance with the regulations on processing goods with foreign elements stipulated in Chapter V of this Decree.

8. Import of sample military uniforms

a) Traders who have been granted a Permit to produce and process military uniforms for export to foreign armed forces in accordance with Article 47 of this Decree may import sample military uniforms for production and processing.

b) In cases where traders have not yet been granted a Permit to produce and process military uniforms, the importation of sample military uniforms for research and production and processing for export shall be carried out as follows:

- The trader submits one original registration form for importing sample military uniforms specifying the name of the goods, quantity, ordering country, final user unit, accompanied by two color photos or one sample product directly or through postal service or online (if applicable) to the Ministry of Industry and Trade.

- In cases where the dossier is incomplete or improperly submitted, within three working days from the date of receipt of the dossier, the Ministry of Industry and Trade shall notify the trader to complete the dossier.

- Within seven working days from the date of receipt of a complete and properly submitted dossier, the Ministry of Industry and Trade shall send a document requesting opinions from the Ministry of National Defense or the Ministry of Public Security.

- Within five working days from the date of receipt of the document from the Ministry of Industry and Trade, the Ministry of National Defense or the Ministry of Public Security shall provide a reply document to the Ministry of Industry and Trade.

- Within five days from the date of receipt of the reply document from the Ministry of National Defense or the Ministry of Public Security, the Ministry of Industry and Trade shall provide a reply document allowing the trader to import sample uniforms. In case of refusal to issue the Permit, the Ministry of Industry and Trade shall provide a reply document stating the reasons.

c) The maximum number of sample military uniforms allowed to be imported under this Article is five samples per product code.

Section 2
PROCESSING GOODS ABROAD

Article 48. Contracts for Processing Trade and Customs Procedures

Contracts for processing trade of goods abroad and customs procedures for exporting and importing goods for processing trade shall be governed by Articles 39 and 45 of this Decree.

Article 49. Rights and Obligations of Merchants Placing Goods for Processing Abroad

1. Comply with regulations on managing overseas processing trade activities as stipulated in Article 52 of the Law on Foreign Trade Management.

2. Bear responsibility for the use of trademarks and origin names of goods.

3. Be entitled to temporarily export machinery, equipment, raw materials, auxiliary materials, or transfer machinery, equipment, raw materials, auxiliary materials, and supplies from a third country to the party performing the processing contract.

4. Be entitled to re-import processed products. Upon completion of the processing contract, be entitled to re-import surplus machinery, equipment, raw materials, auxiliary materials, and supplies.

5. Be entitled to sell processed products and machinery, equipment, raw materials, auxiliary materials, and supplies that have been exported to perform the processing contract in the market of the processing country or another market and must pay taxes according to current regulations.

6. Be exempted from export tax and import tax in accordance with the provisions of the tax law applicable to goods exported for processing and imported processed products under the processing contract.

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

8. Fulfill tax obligations for processed products imported for domestic consumption in accordance with the guidance of the Ministry of Finance.

Chapter VI
AGENT FOR PURCHASE AND SALE OF GOODS WITH FOREIGN COUNTRIES

Section 1
AGENT FOR PURCHASE AND SALE OF GOODS FOR FOREIGN TRADERS

Article 50. Merchants Acting as Agents for Purchasing and Selling Goods for Foreign Traders

1. Merchants may act as agents for purchasing and selling various types of goods for foreign traders, except for goods listed in the Prohibited Export List, Temporary Suspension of Export List, and Prohibited Import List, Temporary Suspension of Import List. For goods subject to License, merchants can only enter into agency contracts after obtaining a License from the competent ministry or equivalent authority.

2. In cases where the law specifically provides that the agent can only conclude an agency contract with one principal for a specific type of goods or service, the merchant must comply with such legal provisions.

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

4. Merchants acting as agents for purchasing goods are responsible for registering, declaring, and paying all types of taxes and other financial obligations related to goods under the agency purchase and sale contract and their business operations in accordance with the law.

Article Article 51. Tax Obligations

1. Goods under agency purchase and sale contracts for foreign traders must bear taxes and other financial obligations according to Vietnamese laws.

2. Vietnamese merchants are responsible for registering, declaring, and paying all types of taxes and other financial obligations related to goods under the agency purchase and sale contract and their business operations in accordance with the law.

Article 52. Export and import procedures for goods under agency contracts

Goods under agency contracts for purchasing and selling with foreign traders when exporting and importing must be processed according to the regulations applicable to exported and imported goods as stipulated in this Decree.

Article 53. Returning goods

Goods under agency contracts for selling to foreign traders in Vietnam may be re-exported if they cannot be consumed in Vietnam. The refund of taxes shall be carried out in accordance with the provisions of the Ministry of Finance.

Section 2
ENGAGING FOREIGN TRADERS AS AGENTS TO SELL ABROAD

SELLING GOODS THROUGH AGENTS IN FOREIGN COUNTRIES

Article 54. Engaging foreign traders as agents to sell goods abroad

1. Vietnamese traders are permitted to engage foreign traders as agents to sell various types of goods abroad, except for goods listed in the Prohibited Export Goods Catalogue and temporarily suspended export goods.

2. Traders engaging foreign agents to sell goods abroad must enter into an agency contract with the foreign trader and must repatriate the proceeds from sales contracts in accordance with foreign exchange management regulations and guidelines issued by the State Bank of Vietnam.

3. In cases where payment for sales is made in kind, traders must comply with current laws governing the importation of goods.

Article 55. 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 have the responsibility to register, declare, pay various types of taxes and fulfill other financial obligations related to engaging foreign traders as agents to sell goods abroad in accordance with the guidance of the Ministry of Finance.

Article 56. 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 stipulated in Clause 1 of this Article shall not be subject to import duties and shall be refunded export duties (if applicable) according to the guidance of the Ministry of Finance.

3. Goods under agency contracts for selling abroad that are exported and re-imported into Vietnam in accordance with this Article must be processed in accordance with the regulations applicable to exported and imported goods as stipulated in this Decree.

Chapter VII
MECHANISMS FOR COOPERATION IN RESOLVING DISPUTES

REGARDING THE APPLICATION OF FOREIGN TRADE MANAGEMENT MEASURES

Section 1
GENERAL PROVISIONS

Article 57. Principles of cooperation

1. The leading authority and relevant agencies, organizations, and individuals have the responsibility to cooperate actively, comprehensively, accurately, promptly, and effectively in resolving disputes regarding 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 rights and legitimate interests.

2. 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 relevant international treaties to which the Socialist Republic of Vietnam is a party, which provide for dispute resolution mechanisms for the application of foreign trade management measures (hereinafter referred to as international treaties on dispute resolution).

3. The leading authority and relevant agencies, organizations, and individuals are liable under the law for the consequences arising from non-cooperation or inadequate cooperation as required by Clause 1 of this Article.

4. The leading authority and relevant agencies, organizations, and individuals have the obligation to protect state secrets in accordance with the law and maintain confidentiality of information related to the dispute resolution process in accordance with international treaties on dispute resolution.

Article 58. Content of Coordination

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

1. Resolving complaints, negotiating, mediating, consulting on 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 regarding the application of foreign trade management measures.

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

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

5. Performing tasks related to resolving disputes regarding 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 59. Leading Agency

1. The Leading Agency for disputes regarding 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 sued, within three working days from receiving the request for consultation and failing 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 materials related to resolving disputes regarding 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) Coordinating and cooperating with the Central Agency and other related agencies, organizations, and individuals during the process of resolving disputes regarding the application of foreign trade management measures at arbitral institutions or international judicial bodies with jurisdiction.

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

đ) Coordinating and cooperating with the Central Agency and other related agencies, organizations, and individuals in appointing arbitrators in cases where an arbitral institution is established to resolve disputes regarding the application of foreign trade management measures.

e) Coordinating and cooperating with the Central Agency in selecting, hiring, and supervising the operation of legal service providers (collectively referred to as lawyers) to advise on resolving disputes regarding the application of foreign trade management measures.

g) Coordinating and cooperating with related agencies, organizations, and individuals in handling issues related to disputes regarding the application of foreign trade management measures, including hiring technical experts and 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 regarding the application of foreign trade management measures under this Decree and legal regulations.

Article 60. 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 the legitimate rights and interests of Vietnam.

b) Coordinate with relevant agencies, organizations, individuals, and hired lawyers pursuant 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 in hiring 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 in developing plans to resolve 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 upon request from 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 in enforcing 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 organizations practicing law 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 61. 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 at the request of 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 perform their tasks.

Section 2
COORDINATED RESOLUTION OF DISPUTES INITIATED BY FOREIGN GOVERNMENTS

Article 62. 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 the possibility of initiating litigation, 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 as stipulated in Clause 1 of this Article, if they receive information about the possibility of initiating litigation, 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 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 as stipulated in 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 as stipulated in 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 copy of all received files to one of the following agencies:

a) The Principal Agency as stipulated in Clause 1 of Article 59 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 59 of this Decree.

4. Within five working days from the date of receiving the written notification from 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 notify the Principal Agency of the assignment decision to implement it.

Article 63. Responsibilities of the Ministry of Science and Technology Developing and Implementing Plans to Resolve 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, and individuals, and lawyers (if any) to develop a Plan to Resolve Disputes Regarding the Application of Foreign Trade Management Measures for approval by the Prime Minister within thirty-five working days from the date of receiving information about the possibility of initiating litigation as stipulated in Clauses 1 and 2 of Article 62 of this Decree.

2. The Plan to Resolve 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 regarding the application of foreign trade management measures as provided for in the international treaty 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, related agencies, organizations, individuals, and lawyers (if any).

Analyze the strengths and weaknesses of the Vietnamese side and the foreign government.

đ) Propose solutions for handling disputes regarding the application of foreign trade management measures, including negotiation and mediation options; issues requiring reporting and seeking opinions from the Prime Minister and other competent state agencies.

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

3. The Lead Agency shall coordinate with the Principal Agency, related agencies, organizations, individuals, and hired lawyers (if any) to implement the plan for resolving disputes regarding the application of foreign trade management measures. In cases where necessary and to align with reality, the Lead Agency shall coordinate with the Principal Agency, related agencies, organizations, individuals, and hired lawyers (if any) to adjust the plan for resolving disputes regarding the application of foreign trade management measures.

4. The Lead Agency is responsible for submitting the plan for resolving disputes regarding the application of foreign trade management measures and any amendments or 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 regarding the application of foreign trade management measures) informing the Lead Agency about the implementation progress of the plan for resolving disputes regarding the application of foreign trade management measures. The Lead Agency is responsible for monitoring the implementation of the dispute resolution plan regarding the application of foreign trade management measures by the Principal Agency and promptly coordinating to address any difficulties during the implementation of the dispute resolution plan regarding the application of foreign trade management measures.

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

Article 64. 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 the international treaty 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 concerning 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 provided for 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 65. Handling Cases Where Measures Subject to Consultation Indicate Violations of Commitments Under Relevant International Treaties Pertaining to the Application of Foreign Trade Management Measures

1. During consultations with foreign governments, state agencies, organizations, and individuals tasked with implementing state management measures on foreign trade must immediately report the matter under consultation to their direct superior agency and the Lead Agency if they consider:

a) The measure under consultation indicates a violation of domestic laws or relevant international treaties concerning the application of foreign trade management measures with foreign governments, affecting Vietnam's rights and legitimate interests or those of the foreign party; or

b) It is impossible to resolve the foreign government's consultation request conclusively; or

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

2. State agencies, organizations, and individuals tasked with implementing state management measures on foreign trade during consultations with foreign governments must regularly inform the Lead Agency and competent state agencies about the progress and results of the consultations for coordination in resolving the matter.

3. During consultations with foreign governments, if appropriate, state agencies, organizations, and individuals tasked with implementing state management measures on foreign trade may conduct negotiations and mediation with the foreign government according to a plan approved by their direct superior agency after consulting the Lead Agency.

Article 66. Determining Liability of Agencies, Organizations, and Individuals Issuing or Applying Measures Contrary to Vietnam’s International Commitments Leading to Disputes Over the Application of Foreign Trade Management Measures

The determination of liability of agencies, organizations, and individuals issuing or applying 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
COORDINATED RESOLUTION OF DISPUTES INITIATED BY THE GOVERNMENT OF VIETNAM

Article 67. Responsibility for Proposing and Participating in Resolving Consultation Requests

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

2. State agencies, organizations, and individuals tasked with 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 measures may affect or violate Vietnam's rights and interests under relevant international treaties concerning the application of foreign trade management measures.

Article 68. Handling Cases Where Measures Subject to Consultation Indicate Violations of Commitments Under Relevant International Treaties Pertaining to the Application of Foreign Trade Management Measures

1. During consultations with foreign governments, state agencies, organizations, and individuals tasked with implementing state management measures on foreign trade must immediately report the matter under consultation to their direct superior agency and notify the Lead Agency if they consider:

a) The measure under consultation indicates a violation of foreign commitments towards Vietnam under relevant international treaties concerning the application of foreign trade management measures, affecting Vietnam's rights and legitimate interests; or

b) It is impossible to conclusively resolve the foreign government's consultation request; or

c) There is a possibility of a dispute arising 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 copy of all received files to one of the following agencies:

a) The Principal Agency as stipulated in Clause 1 of Article 59 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 59 of this Decree.

3. Within five working days from the date of receiving the document from the Lead Agency pursuant to Point b 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 tasked with implementing state management measures on foreign trade during consultations with foreign governments must regularly inform the Lead Agency and competent state agencies about the progress and results of the consultations for coordination in resolving the matter.

5. During consultations with foreign governments, if appropriate, state agencies, organizations, and individuals tasked with implementing state management measures on foreign trade may conduct negotiations and mediation with the foreign government according to a plan approved by their direct superior agency after consulting the Lead Agency.

Article 69. Developing and Implementing Plans to Resolve 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 concerning the application of foreign trade management measures for approval by the Prime Minister within twenty working days from the end of the consultation process as stipulated in Article 67 of this Decree.

2. The development, adjustment, and implementation of the Dispute Resolution Plan concerning 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 63 of this Decree.

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

Chapter VIII
IMPLEMENTATION AND EFFECTIVE PROVISIONS

Article 70. Implementation Organization

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

2. The Ministry of Industry and Trade shall take the lead and coordinate with ministries, ministerial-level agencies, and provincial people's committees under central cities to inspect the implementation of the provisions of this Decree; identify and notify relevant ministries and ministerial-level agencies to adjust any provisions contrary to this Decree (if any) in legal normative documents issued by these ministries, ministerial-level agencies, or submitted to competent authorities for issuance to regulate and guide the implementation of this Decree.

3. The Ministry of Finance shall instruct the Customs Service to develop plans to provide the Ministry of Industry and Trade and relevant ministries and ministerial-level agencies involved in managing and directing export, import, temporary import for re-export activities with periodic and ad hoc data on businesses engaged in export, import, temporary import for re-export; types of business operations; export and import value according to the list of goods, markets.

Article 71. Responsibilities of Foreign Trade Merchants

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

2. Comply with the provisions and fully perform responsibilities and obligations as stipulated in the Law on Foreign Trade Management, the Commercial Law, this Decree, and related laws.

3. Organize work and provide files and documents upon request of licensing authorities and related agencies when such agencies conduct inspections on the enforcement of legal provisions governing foreign trade activities.

Article 72. Transitional Provisions

1. Prime Minister's Decisions on the export and import of certain items listed in the Catalogue of Prohibited Exports and Imports issued before the effective date of this Decree shall continue to be implemented.

2. Licenses issued by ministries and ministerial-level agencies to merchants pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international trade transactions and related agency activities, and related guiding documents issued before the effective date of this Decree shall continue to be implemented according to the contents and validity periods of these Licenses.

3. People's Committee Decisions of border provinces announcing auxiliary border gates, border openings meeting conditions for re-exporting goods and selecting merchants eligible for re-exporting goods issued before the effective date of this Decree shall continue to be implemented according to the contents and validity periods of these documents.

4. Certificates of Business Codes for Temporary Import for Re-Export issued by the Ministry of Industry and Trade to enterprises before the effective date of this Decree shall continue to be implemented according to the validity periods of these Certificates.

5. The importation of goods listed in the Catalogue of Prohibited Imports for scientific research, processing, recycling, and repair shall continue to be implemented according to the provisions of Decree No. 187/2013/NĐ-CP until December 31, 2018.

6. The importation of second-hand machinery, equipment, and production lines shall continue to be implemented according to the current regulations of the Ministry of Science and Technology until December 31, 2018.

7. Legal normative documents of ministries and ministerial-level agencies guiding the implementation of Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government shall continue to be implemented until December 31, 2018.

Article 73. Implementation Provisions

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

2. This Decree abolishes:

a) Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Law on Trade regarding international goods trading activities and agency buying, selling, processing, and transiting goods with foreign countries.

b) Articles 2, 3, 4, 5, 6, and 7 of Decree No. 77/2016/NĐ-CP dated July 1, 2016 of the Government amending and supplementing certain provisions on investment conditions in the field of international goods trading, chemicals, industrial explosives, fertilizers, gas business, food business under the management of the Ministry of Industry and Trade.

c) Decision No. 10/2010/QĐ-TTg dated February 10, 2010 of the Prime Minister stipulating the Free Circulation Certificate for export and import products and goods.

3. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees directly under the central government shall be responsible for guiding and implementing this Decree.