Decree No. 292/2026/ND-CP

DECREE

DETAILING A NUMBER OF ARTICLES AND MEASURES FOR ORGANISING AND GUIDING THE IMPLEMENTATION OF THE LAW ON FOREIGN TRADE MANAGEMENT

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

Pursuant to the Law on Commerce No. 36/2005/QH11;

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

Pursuant to the Law on Investment No. 143/2025/QH15;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Law on Bidding; the Law on Public-Private Partnership Investment; the Law on Customs; the Law on Value-Added Tax; the Law on Export Duty and Import Duty; the Law on Investment; the Law on Public Investment; and the Law on Management and Use of Public Property No. 90/2025/QH15;

Pursuant to the Law on Enterprises No. 59/2020/QH14, as amended and supplemented by Law No. 76/2025/QH15;

At the proposal of the Minister of Industry and Trade;

The Government promulgates a Decree detailing a number of articles and measures for organising and guiding the implementation of the Law on Foreign Trade Management.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Decree details Clause 1, Article 10, Clause 1, Article 28, Clause 1, Article 31, Article 38, Article 39, Clause 2, Article 40, Articles 41, 42 and 43, Clause 4, Article 44, Clause 3, Article 110 and Clause 4, Article 111 of the Law on Foreign Trade Management and prescribes measures for organising and guiding the implementation of the Law on Foreign Trade Management on:

a) International goods trading activities carried out in the forms of export and import; temporary import for re-export; temporary export for re-import; transfer of goods between countries (chuyển khẩu); transit; and other activities related to international goods trading under law and international treaties to which the Socialist Republic of Vietnam is a member.

b) Settlement of disputes over the application of foreign trade management measures.

2. The import of goods that are movable property of organisations and individuals; luggage of persons on exit and entry; goods of foreign organisations and individuals enjoying privileges and immunities; gifts, presents and samples complies with relevant law or with separate regulations of the Prime Minister.

3. This Decree applies to:

a) State management agencies.

b) Traders engaged in foreign trade activities.

c) Other relevant domestic and foreign organisations and individuals.

Article 2. Principles for carrying out administrative procedures

For the administrative procedures prescribed in this Decree, the principles for preparing and sending dossiers are as follows:

1. Dossiers are sent in one of the following forms:

a) Submitted online via the National Public Service Portal, the National Single Window Portal, or the Public Service Portal of the licensing agency.

b) Submitted directly at the One-Stop Section of the licensing agency as prescribed.

c) Sent via postal services.

2. Documents and materials in the licence application dossier must be signed by the legal representative or an authorised representative. Where signed under authorisation, the dossier must include a power of attorney prepared in accordance with law.

3. The licence application dossier is prepared in 01 set in Vietnamese. Documents and materials in a language other than Vietnamese must be translated into Vietnamese and authenticated by the legal representative or an authorised representative.

4. When a dossier is submitted online, the electronic dossier uses a digital signature in accordance with the law on carrying out administrative procedures in the electronic environment. Documents in the electronic dossier are electronic copies.

5. The licensing agency returns the result of the administrative procedure to the trader in paper form by direct delivery or via postal services, or in electronic form (if applicable).

Chapter II

MANAGEMENT OF EXPORT AND IMPORT ACTIVITIES

Article 3. Freedom of export and import business

1. Vietnamese traders that are not foreign-invested economic organisations may engage in export and import business and carry out other related activities irrespective of their registered business lines under Article 4 of this Decree, except for goods on the List of prohibited exports and imports under this Decree; other goods prohibited from export or import under law; and goods subject to temporary suspension of export or import.

Branches of Vietnamese traders may carry out foreign trade activities under the authorisation of the trader.

2. Foreign-invested economic organisations and branches of foreign traders in Vietnam, when carrying out export and import activities within the scope of this Decree, must implement Vietnam's commitments in the international treaties to which the Socialist Republic of Vietnam is a member, and the List of goods and roadmap published by the Ministry of Industry and Trade.

Foreign-invested economic organisations may directly export or entrust the export of products they produce; and directly import or entrust the import of machinery, equipment, raw materials, supplies, spare parts, components and other goods to carry out investment activities consistent with the objectives of the investment project stated in the Investment Registration Certificate.

3. Foreign traders without a presence in Vietnam may trade goods in Vietnam only within the scope of export and import rights under the Government's current regulations.

Foreign traders without a presence in Vietnam may purchase goods for delivery to domestic traders, or for lease or loan to domestic traders to serve processing contracts for those same non-present traders; and may purchase goods or receive processed products, and surplus raw materials, auxiliary materials, supplies, components and semi-finished products of processing contracts and sell them to domestic traders to serve the production of goods for export.

Article 4. Management of export and import of goods

1. For goods exported or imported under licence, the exporting or importing trader must have a licence under law.

2. For goods exported or imported subject to conditions, the exporting or importing trader must meet the conditions under law.

3. Exported and imported goods must comply with and meet the commodity management policies as prescribed. For goods on the List of exported and imported goods subject to inspection under Article 65 of the Law on Foreign Trade Management, the exporting or importing trader must undergo inspection by the competent agency under law.

Article 5. Goods prohibited from export and import

1. Goods prohibited from export and import comply with current legal documents and the List of goods prohibited from export and import in Appendix I of this Decree.

2. Based on Appendix I of this Decree and current legal documents, Ministers and heads of ministerial-level agencies are responsible for publishing the detailed goods prohibited from export and import together with commodity codes (HS codes), except where current law already prescribes the HS codes of those goods in detail.

Goods prohibited from export and import under Appendix I of this Decree are goods with HS codes and detailed descriptions falling within the Detailed List published by Ministers or heads of ministerial-level agencies.

3. Permission to export or import goods prohibited from export and import under Clause 2, Article 10 of the Law on Foreign Trade Management and Clause 1, Article 28 of Decree No. 146/2025/ND-CP of the Government on devolution and decentralisation in the field of industry and trade is carried out under Clauses 4 and 5 of this Article. Where necessary, Ministers and heads of ministerial-level agencies shall issue legal normative documents detailing the licensing of exported and imported goods under this Clause.

4. The dossier for permission to export or import goods prohibited from export and import under Clause 3 of this Article comprises:

a) The application for export or import of goods prohibited from export and import, made using Form No. 01 in Appendix VII of this Decree or using the form prescribed by the competent Minister or head of ministerial-level agency (if any): 01 original.

b) A document explaining the plan for use and the process for managing the exported or imported goods during use; and the plan for handling the exported or imported goods after use: 01 original.

c) A report on the implementation of previously granted licences (if any): 01 original.

d) Other documents and papers prescribed by the competent Minister or head of ministerial-level agency (if any).

5. The procedure for licensing the export or import of goods prohibited from export and import under Clause 3 of this Article

a) The trader sends the licence application dossier for export or import of goods prohibited from export and import under Clause 4 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the trader to complete the dossier.

c) Within 05 working days from the date of receiving a complete and correct dossier, the licensing agency shall grant the Licence to the trader for exporting or importing the goods. Where no Licence is granted, the licensing agency shall reply in writing, clearly stating the reasons.

d) The licensing agency prescribes the validity period of the document permitting the trader to export or import goods in each case.

6. The period for keeping and using in Vietnam goods prohibited from import under Clause 3 of this Article is as registered by the trader with the licensing agency, but shall not exceed 02 years.

7. A trader licensed to export or import under Clause 3 of this Article is responsible for sending a report, using form BC01 in Appendix VII of this Decree, to the licensing agency by 31 December each year on the status of export, import, use of goods and handling of goods after use.

Article 6. Granting Licences to export or import goods subject to temporary suspension of export or import

1. The dossier for a Licence to export or import goods subject to temporary suspension of export or import under Clause 1, Article 14 of the Law on Foreign Trade Management and Point B.I.1, Section 1, Appendix I.2 of Government Resolution No. 66.18/2026/NQ-CP on devolution, reduction and simplification of administrative procedures and business conditions comprises:

a) The application for a Licence to export or import goods subject to temporary suspension of export or import, made using Form No. 01 in Appendix VII of this Decree: 01 original.

b) A document explaining the plan for use and the process for managing the exported or imported goods during use; and the plan for handling the exported or imported goods after use: 01 original.

c) A report on the implementation of previously granted licences (if any): 01 original.

2. The procedure for granting a Licence to export or import goods subject to temporary suspension of export or import:

a) The trader sends the licence application dossier under Clause 1 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, or explanatory documents need to be supplemented, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the trader to complete the dossier.

c) Within 02 working days from the date of receiving a complete and correct dossier, the licensing agency sends the dossier to the relevant Ministry or ministerial-level agency for opinions.

Within 05 working days from the date of receiving the licensing agency's official letter seeking opinions, the relevant Ministry or ministerial-level agency shall reply in writing to the licensing agency as to whether or not it agrees to grant the import licence. Where it does not agree to grant the licence, the relevant Ministry or ministerial-level agency shall clearly state the reasons.

d) Within 03 working days from the date of receiving the written reply of the relevant Ministry or ministerial-level agency, the licensing agency shall grant the Licence to the trader for exporting or importing the goods. Where no Licence is granted, the licensing agency shall reply in writing, clearly stating the reasons.

3. The licensing agency prescribes the validity period of the Licence in each case.

4. The period for keeping and using in Vietnam goods subject to temporary suspension of export or import under this Article is as registered by the trader with the licensing agency, but shall not exceed 02 years.

5. A trader licensed to export or import under this Article is responsible for sending a report, using form BC01 in Appendix VII of this Decree, to the licensing agency by 31 December each year on the status of export, import, use of goods and handling of goods after use.

Article 7. Designation of exporting and importing traders

1. The List of goods exported and imported by the method of designated traders is prescribed in Appendix II issued with this Decree.

2. The designation of exporting and importing traders is carried out under the regulations of the competent agencies specified in Appendix II of this Decree.

Article 8. Goods exported and imported under licence or subject to conditions

1. Goods exported and imported under licence or subject to conditions are governed by current legal documents and the List of goods exported and imported under licence or subject to conditions in Appendix III of this Decree.

2. Based on Appendix III of this Decree and current legal documents, Ministers and heads of ministerial-level agencies are responsible for publishing the detailed goods together with HS codes, except where current law already prescribes the HS codes of those goods in detail.

3. Ministers and heads of ministerial-level agencies shall issue, or submit to competent authorities for issuance, detailed regulations on the order and procedures for granting export and import licences and shall carry out licensing as prescribed.

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

Article 9. Goods exported and imported under separate regulations

1. The Minister of National Defence and the Minister of Public Security decide the list of goods exported and imported for national defence and security and prescribe the licensing of export and import.

2. The Minister of Science and Technology prescribes the import of used machinery, equipment and technological lines.

Article 10. List of goods and competence to manage Certificates of Free Sale (CFS)

The List of goods and the competence to manage CFS are prescribed in Appendix IV issued with this Decree.

Article 11. Regulations on CFS for imported goods

1. Where necessary to meet management requirements, Ministries and ministerial-level agencies, based on the management competence prescribed in Appendix IV of this Decree, shall submit to the Government a document prescribing imported goods that must submit a CFS to the competent agency and shall publish the detailed List of goods together with HS codes.

2. The Ministry or ministerial-level agency with management competence prescribes, or reports to the competent level for prescribing, the minimum information required on an import CFS, or prescribes the CFS form for imported goods.

3. The Ministry or ministerial-level agency with management competence specifically prescribes the cases in which a CFS applies to multiple consignments; and specifically prescribes the period for which an import CFS is accepted where the CFS does not state a validity period.

4. A CFS for imported goods is presented in English. Where a CFS is presented in a language other than English, it must be translated into Vietnamese and authenticated by the importing trader.

5. Where so required by the Ministry or ministerial-level agency with management competence, the CFS must be consularly legalised under law, except where exempt from consular legalisation under the law on consular certification and legalisation.

6. Where the authenticity of a CFS is in doubt or the imported goods do not match the content of the CFS, the competent agency sends a request for inspection and verification to the agency or organisation that issued the CFS.

Article 12. Regulations on CFS for exported goods

1. The provincial People's Committee is the agency competent to issue CFS for exported goods under the following provisions:

a) There is a request from the exporting trader for issuance of a CFS for the goods.

b) The goods have a declared standard or product declaration form or circulation registration certificate under current law.

2. The dossier for requesting a CFS for exported goods comprises:

a) The application for a CFS, made using Form No. 02 in Appendix VII of this Decree: 01 original, in Vietnamese and English.

b) A list of production establishments (if any), including the name and address of each establishment and the goods produced for export: 01 original.

c) The declared standard applicable to the product or goods, or the product declaration form or circulation registration certificate for the product or goods, together with how it is shown (on the goods label or on the goods packaging or in documents accompanying the product or goods): 01 copy bearing the trader's seal.

3. The procedure for issuing a CFS for exported goods

a) The trader sends the dossier specified in Clause 2 of this Article to the CFS-issuing agency.

b) Where the dossier is incomplete or incorrect, within 02 working days from the date of receiving the dossier, the CFS-issuing agency shall notify the trader to complete the dossier.

c) Within 02 working days from the date of receiving a complete and correct dossier, the licensing agency shall issue the CFS to the trader. Where no CFS is issued, the CFS-issuing agency shall reply in writing, clearly stating the reasons.

d) The CFS-issuing agency may carry out an inspection at the production site where it finds that inspection on the dossier is insufficient grounds for issuing the CFS or discovers signs of violation of regulations concerning a previously issued CFS.

dd) The number of CFS issued for goods is as requested by the trader.

4. A CFS for exported goods is presented in English using Form No. 02A in Appendix VII of this Decree.

Apart from the information in Form No. 02A, the Ministry or ministerial-level agency with management competence and the CFS-issuing agency may prescribe other specific information on the CFS for exported goods depending on management requirements, but must ensure the following minimum information:

a) The name of the agency or organisation issuing the CFS.

b) The number and date of issuance of the CFS.

c) The name of the product or goods for which the CFS is issued.

d) The HS code of the goods for which the CFS is issued.

dd) The name and address of the manufacturer or exporting trader of the goods.

e) The CFS must clearly state that the product or goods are produced and freely sold on the Vietnamese market.

g) The full name and signature of the CFS signatory and the seal of the agency or organisation issuing the CFS.

Where the importing country requires the trader to submit a CFS in a CFS form prescribed by that country, the CFS-issuing agency shall issue the CFS on the basis of the requested form.

5. A CFS issued for exported goods is valid for 05 years from the date of issuance, except where current law provides otherwise.

6. The CFS-issuing agency revokes an issued CFS in the following cases:

a) The exporting trader forges documents or materials.

b) The CFS was issued for goods that do not conform to the applicable declared standards.

Chapter III

TEMPORARY IMPORT FOR RE-EXPORT; TEMPORARY EXPORT FOR RE-IMPORT; TRANSFER OF GOODS BETWEEN COUNTRIES

Section 1. GENERAL PROVISIONS

Article 13. Prohibition of, and temporary suspension of, temporary import for re-export and transfer of goods between countries

1. The List of goods prohibited from being traded by temporary import for re-export or by transfer between countries is prescribed in Appendix V issued with this Decree.

2. The List of goods in Clause 1 of this Article does not apply to goods traded by transfer between countries in the form of goods transported directly from the exporting country to the importing country without passing through a Vietnamese border gate.

3. To prevent environmental pollution, epidemics, harm to human health and life, illegal transshipment and risks of trade fraud, the Minister of Industry and Trade shall decide on the specific goods subject to temporary suspension of business by temporary import for re-export or by transfer between countries and shall publicly announce the List together with the HS codes of the goods.

Article 14. Business by temporary import for re-export

1. The provincial People's Committee is the agency competent to issue the Licence for business by temporary import for re-export for goods specified at Point a, Clause 1, Article 39 of the Law on Foreign Trade Management, except in the cases specified in Clauses 2 and 3 of this Article. The dossier and licensing procedure comply with Articles 20 and 21 of this Decree.

2. Foreign-invested economic organisations may only carry out temporary import for re-export of goods under Article 16 of this Decree and may not carry out business activities of temporary import for re-export of goods.

3. Where current law already provides that goods require a licence upon temporary import for re-export, the trader complies with that provision and does not need a Licence for business by temporary import for re-export under this Decree.

4. Goods traded by temporary import for re-export are subject to inspection and supervision by the customs authority from temporary import until the goods are actually re-exported from Vietnam. Containerised goods must not be broken up throughout transport from the temporary import border gate to the area under customs supervision or the re-export border gate as prescribed.

Where transport requirements necessitate changing or breaking up containerised goods for re-export, this is carried out according to the regulations of the customs authority.

5. Goods traded by temporary import for re-export may stay in Vietnam for no more than 60 days from the date of completing customs procedures for temporary import. Where an extension is needed, the trader sends a written extension request to the customs authority where the temporary import procedures were carried out; each extension shall not exceed 30 days and there shall be no more than 02 extensions for each consignment temporarily imported for re-export. After the above period, the trader must re-export the goods from Vietnam or destroy them.

Where goods traded by temporary import for re-export are destroyed because the period of stay in Vietnam has been exceeded, the trader organises the destruction itself and is responsible for carrying it out under the law on environmental protection and the law on customs.

Where the goods are imported into Vietnam, the trader must comply with regulations on import management and tax.

6. Business by temporary import for re-export is carried out on the basis of two separate contracts: an export contract and an import contract. The export contract may be signed before or after the import contract.

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

Article 15. Regulation of goods traded by temporary import for re-export

1. Where goods are congested in a locality, the provincial People's Committee carries out the following regulation measures:

a) Directs functional agencies to implement clearance and regulation measures in the locality.

b) Coordinates with the customs authority at the temporary import border gate to take measures to regulate the volume of goods temporarily imported from the temporary import border gate to the re-export border gate.

c) Where necessary, issues a written request for traders engaged in temporary import for re-export to suspend bringing temporarily imported goods for re-export into Vietnam.

2. After applying the goods clearance and regulation measures stated in Clause 1 of this Article, if congestion of goods temporarily imported for re-export at ports or border gates is not yet cleared, or where necessary, at the proposal of the provincial People's Committee of the locality where the goods congestion occurs, the Ministry of Industry and Trade shall issue a document notifying provincial People's Committees to suspend the issuance of Licences for business by temporary import for re-export of goods.

Article 16. Other forms of temporary import for re-export

1. Traders may temporarily import from abroad for re-export goods not subject to management by the measures of prohibition of export or import or temporary suspension of export or import, for warranty, maintenance, lease, loan or other purposes for a certain period and then re-export those same goods from Vietnam. Traders carry out temporary import and re-export procedures at the customs authority, except in the cases specified in Clauses 2 and 9 of this Article.

2. The provincial People's Committee is the agency competent to issue the Licence for temporary import for re-export in other forms for goods not yet permitted to circulate or be used in Vietnam as specified at Point a, Clause 2, Article 41 of the Law on Foreign Trade Management, on the basis of written consent of the Ministry or ministerial-level agency competent to manage those goods, except in the cases specified in Clauses 3, 4 and 9 of this Article. The dossier and licensing procedure comply with Articles 20 and 21 of this Decree.

3. For goods produced by the trader and already exported, the trader may temporarily import them for warranty, maintenance, repair or replacement at the request of a foreign trader and re-export them back to the foreign trader. Temporary import and re-export procedures are carried out at the customs authority, without needing a Licence for temporary import for re-export.

Where goods temporarily imported under this Clause are subject to management by the measures of prohibition of import or temporary suspension of import, when carrying out temporary import and re-export procedures, in addition to the prescribed customs dossier, the trader must additionally submit the following papers:

a) Documents proving that the trader produced and exported those goods, and the export declaration for which customs procedures have been completed.

b) A written undertaking of the trader that the goods are temporarily imported only for warranty, maintenance, repair or replacement at the request of the foreign trader and then re-exported back to the foreign trader, and are not put into use or consumed on the Vietnamese market.

4. For temporary import for re-export of machinery, means, equipment and tools serving diplomatic events, cultural programmes, art troupes, competition teams, sports performances and humanitarian medical examination and treatment programmes, temporary import and re-export procedures are carried out at the customs authority, without needing a Licence for temporary import for re-export.

Where machinery, means, equipment and tools temporarily imported under this Clause are subject to management by the measures of prohibition of import or temporary suspension of import, when carrying out temporary import and re-export procedures, in addition to the prescribed customs dossier, the trader must additionally submit the following papers:

a) A document of a competent agency or organisation permitting the reception of a medical examination and treatment delegation or the organisation of the event.

b) A document of the trader undertaking to use the items for the proper purpose and under the law of the agency or organisation permitted to receive the medical examination and treatment delegation or organise the event.

5. Where current law already provides that goods require a licence upon temporary import for re-export, the trader complies with that provision and does not need a Licence for temporary import for re-export under this Decree.

6. Other forms of temporary import for re-export specified in this Article must ensure that the shape, use and basic characteristics of the goods are not changed and no other goods are created.

7. The period of temporary import for re-export of goods complies with Clause 3, Article 41 of the Law on Foreign Trade Management. Where an extension is needed, the trader sends a written extension request to the customs authority where the temporary import procedures were carried out. Each consignment temporarily imported for re-export may be extended no more than 02 times.

8. Where goods temporarily imported under a lease or loan contract are designated by the foreign partner for delivery to a trader for temporary import and re-export under a lease or loan contract signed with that foreign partner, the trader must comply with the regulations on temporary import for re-export in this Article. Customs procedures are carried out according to the guidance of the Ministry of Finance.

9. The Ministry of National Defence and the Ministry of Public Security consider and permit temporary import for re-export of goods serving national defence and security purposes. The dossier and licensing procedure comply with the regulations of the Ministry of National Defence and the Ministry of Public Security.

Article 17. Temporary export for re-import

1. Traders may temporarily export goods abroad for re-import for purposes of production, construction, lease, loan, measurement and testing, examination, participation in fairs and exhibitions, repair, warranty, maintenance or other purposes for a certain period and then re-import those same goods into Vietnam.

In particular, for temporary export for re-import for warranty, maintenance or repair when the warranty period under the import contract or under a warranty contract or agreement has expired, the trader may only do so for goods not on the List of used consumer goods prohibited from import.

Traders carry out temporary export and re-import procedures at the customs authority, except in the cases specified in Clauses 2, 3 and 4 of this Article.

2. The provincial People's Committee is the agency competent to issue the Licence for temporary export for re-import for goods subject to management by the measures of prohibition of export or temporary suspension of export as specified at Point a, Clause 2, Article 42 of the Law on Foreign Trade Management, except in the cases specified in Clauses 3 and 4 of this Article. The dossier and licensing procedure comply with Articles 20 and 21 of this Decree.

3. The Ministry of National Defence and the Ministry of Public Security consider and permit temporary export for re-import of goods serving national defence and security purposes. The dossier and licensing procedure comply with the regulations of the Ministry of National Defence and the Ministry of Public Security.

4. Taking relics, antiques and national treasures abroad for display, exhibition, research or preservation complies with the Law on Cultural Heritage.

5. Where current law already provides that goods require a licence upon temporary export for re-import, the trader complies with that provision and does not need a Licence for temporary export for re-import under this Decree.

6. The period of temporary export for re-import complies with Clause 3, Article 42 of the Law on Foreign Trade Management. Where an extension is needed, the trader sends a written extension request to the customs authority where the temporary export procedures were carried out. Each consignment temporarily exported for re-import may be extended no more than 02 times.

7. The forms of temporary export for re-import specified in this Article must ensure that the shape, use and basic characteristics of the goods are not changed and no other goods are created.

Article 18. Border gates for temporary import for re-export and temporary export for re-import of goods

1. Goods temporarily imported for re-export and temporarily exported for re-import are temporarily imported and re-exported, or temporarily exported and re-imported, through international border gates and main border gates.

2. Where foreign goods are deposited in a bonded warehouse for export or re-export through border provinces, the temporary import border gate for depositing in the bonded warehouse and the export or re-export border gate through border provinces comply with this Article.

Article 19. Business by transfer of goods between countries

1. The provincial People's Committee is the agency competent to issue the Licence for business by transfer of goods between countries for goods specified in Clause 1, Article 43 of the Law on Foreign Trade Management, except in the case specified in Clause 2 of this Article. The dossier and licensing procedure comply with Articles 20 and 21 of this Decree.

2. Foreign-invested economic organisations may only carry out business by transfer of goods between countries in the form of goods transported directly from the exporting country to the importing country without passing through a Vietnamese border gate. Goods traded by transfer between countries must be consistent with the registered business lines or, for foreign-invested economic organisations required to carry out procedures for an investment registration certificate, the content of the Investment Registration Certificate.

3. Transfer of goods between countries is carried out on the basis of two separate contracts: a purchase contract and a sale contract signed by the trader with foreign traders. The purchase contract may be signed before or after the sale contract.

4. For transfer of goods between countries that passes through a Vietnamese border gate, the goods traded by transfer must be brought into and out of Vietnam at the same border gate area and are subject to inspection and supervision by the customs authority from the time they are brought into Vietnam until they are brought out of Vietnam.

5. Payment for goods traded by transfer between countries must comply with foreign exchange management regulations and the guidance of the State Bank of Vietnam.

Article 20. Dossiers for Licences: business by temporary import for re-export; temporary import for re-export in other forms; temporary export for re-import; and business by transfer of goods between countries

1. The dossier for a Licence for business by temporary import for re-export comprises:

a) The application for a Licence for business by temporary import for re-export, made using Form No. 03 in Appendix VII of this Decree: 01 original.

b) The import contract and export contract: 01 copy of each, bearing the trader's seal.

c) A report, using form BC02 in Appendix VII of this Decree, on the implementation of the previously granted Licence for business by temporary import for re-export (if any), clearly stating the quantity of goods temporarily imported and the quantity of goods actually exported: 01 original.

2. The dossier for a Licence for temporary import for re-export in other forms comprises:

a) The application for a Licence for temporary import for re-export in other forms, made using Form No. 04 in Appendix VII of this Decree: 01 original.

b) The lease or loan contract or agreement: 01 copy bearing the trader's seal.

3. The dossier for a Licence for temporary export for re-import comprises:

a) The application for a Licence for temporary export for re-import, made using Form No. 05 in Appendix VII of this Decree: 01 original.

b) The repair or warranty contract or agreement, or the contract or agreement for lease or loan of the goods: 01 copy bearing the trader's seal.

4. The dossier for a Licence for business by transfer of goods between countries comprises:

a) The application for a Licence for business by transfer of goods between countries, made using Form No. 06 in Appendix VII of this Decree: 01 original.

b) The purchase contract and sale contract signed by the trader with foreign traders: 01 copy of each, bearing the trader's seal.

c) A report, using form BC02 in Appendix VII of this Decree, on the implementation of the previously granted Licence for business by transfer of goods between countries (if any), clearly stating the quantity of goods brought into and out of Vietnam: 01 original.

5. The dossier requesting amendment, supplementation or reissuance of the Licences specified in this Article due to loss, misplacement or damage comprises:

a) The application for amendment, supplementation or reissuance of the Licence, made using Form No. 12 in Appendix VII of this Decree: 01 original.

b) Documents relating to the amendment or supplementation of the Licence, or documents relating to the loss, misplacement or damage of the Licence (if any): 01 copy bearing the trader's seal.

Article 21. Procedure for granting Licences: business by temporary import for re-export; temporary import for re-export in other forms; temporary export for re-import; and business by transfer of goods between countries

1. Procedure for granting Licences

a) The trader sends the licence application dossier specified in Article 20 of this Decree to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the trader's dossier, the licensing agency shall issue a written request for the trader to complete the dossier.

c) For granting a Licence for temporary import for re-export under Clause 2, Article 16 of this Decree, within 03 working days from the date of receiving a complete and correct dossier, the licensing agency sends a document together with the enterprise's licence application dossier to the relevant Ministry or ministerial-level agency for opinions. Within 05 working days from the date of receiving the document seeking opinions, the Ministry or ministerial-level agency shall reply in writing to the licensing agency.

d) Within 05 working days from the date of receiving a complete and correct dossier, or from the date of receiving the written reply of the relevant Ministry or ministerial-level agency for the case specified at Point c of this Clause, the licensing agency shall grant the Licence to the trader. Where no Licence is granted, the licensing agency shall reply in writing, clearly stating the reasons.

2. Procedure for amending, supplementing and reissuing Licences due to loss, misplacement or damage

a) The trader sends the dossier requesting amendment, supplementation or reissuance of the Licence under Clause 5, Article 20 of this Decree to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the trader's dossier, the licensing agency shall issue a written request for the trader to complete the dossier.

c) Within 03 working days from the date of receiving a complete and correct dossier, the licensing agency shall amend, supplement or reissue the Licence to the trader.

Where the Licence is not amended, supplemented or reissued, the licensing agency shall reply in writing, clearly stating the reasons.

Section 2. ASSIGNMENT OF MANAGEMENT AND REGULATION OF ACTIVITIES OF TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT AND TRANSFER OF GOODS BETWEEN COUNTRIES

Article 22. Ministry of Industry and Trade

1. To urge and guide relevant ministries, sectors and localities in implementation; to organise inspection and coordinate with relevant agencies, organisations and traders in inspecting compliance with the regulations in this Decree on management of activities of temporary import for re-export, temporary export for re-import and transfer of goods between countries.

2. To carry out goods regulation measures under Clause 2, Article 15 of this Decree.

Article 23. Provincial People's Committees

1. To organise planning and investment in building transport infrastructure, warehouse and yard systems, loading and unloading, goods assembly points, re-export locations, power supply and other conditions, ensuring business activities of temporary import for re-export and transfer of goods between countries, and the storage and preservation of goods in re-export areas.

2. Based on current regulations, to preside over, and coordinate with relevant ministries and sectors in, organising the management and regulation of business activities of temporary import for re-export and transfer of goods between countries in the locality, and to be responsible to the Government and the Prime Minister for those business activities in the locality.

3. To coordinate with relevant ministries and sectors to ensure sufficient specialised inspection forces and sufficient facilities for these forces to operate, in order to inspect and supervise goods traded by temporary import for re-export and transfer between countries circulating in the locality, ensuring security, defence and social order and safety requirements and limiting trade fraud, illegal transshipment, smuggling, tax evasion and environmental pollution.

4. To preside over, and coordinate with relevant ministries and sectors in, taking measures to regulate goods traded by temporary import for re-export and transfer between countries in the event of congestion in the locality; to promptly notify the Ministry of Industry and Trade of developments in the delivery and receipt of goods in the locality and propose management measures to avoid congestion at ports and border gates.

5. To collect fees on goods traded by temporary import for re-export under the guidance of the Ministry of Finance in order to increase budget revenue for investment in and upgrading of road systems, yards, environmental protection and protection of security and order at border gates.

6. To promptly notify the Ministry of Industry and Trade and traders of changes in the border trade policy of neighbouring countries so as to plan the regulation of goods temporarily imported for re-export and avoid the risk of congestion at ports and border gates.

Article 24. Customs Department

1. Based on the functions and duties assigned under law, to organise implementation, inspection, control and close supervision of goods temporarily imported for re-export from import into Vietnam until actual export from Vietnam, or transfer to domestic consumption or destruction in cases of transfer to domestic consumption or destruction under current law.

2. Periodically on the 15th of the first month of each quarter (or the next working day if the 15th falls on a day off or holiday), to provide the Ministry of Industry and Trade with information and statistics on business activities of temporary import for re-export for the preceding quarter, and to provide ad hoc information and data at the request of the Ministry of Industry and Trade to serve direction and administration.

3. To notify the Ministry of Industry and Trade and relevant provincial People's Committees in the following cases for coordinated administration and handling:

a) Enterprises violating the regulations on business by temporary import for re-export and business by transfer of goods between countries.

b) Congestion of goods traded by temporary import for re-export or transfer between countries at ports and border gates.

Chapter IV

TRANSIT OF GOODS

Article 25. General provisions on transit of goods

1. Agreements on transit of goods through Vietnamese territory signed between Vietnam and countries sharing a border are implemented under the guidance of the Ministry of Industry and Trade.

2. The transport of goods on the List of high-risk goods prescribed by the Government in transit through Vietnamese territory must comply with Vietnamese law on transport of dangerous goods and relevant international treaties to which the Socialist Republic of Vietnam is a member.

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

Article 26. Granting Licences for transit of goods

1. The Ministry of Industry and Trade is the agency competent to grant Licences for transit of goods that are weapons, explosive materials, explosive precursors and support tools under Clause 1, Article 44 of the Law on Foreign Trade Management and Clause 2, Article 28 of Government Decree No. 146/2025/ND-CP. The licence application dossier comprises:

a) The application for transit of goods of the goods owner, made using Form No. 07 in Appendix VII of this Decree: 01 original.

b) The transport contract: 01 copy bearing the seal of the goods owner.

c) A formal letter of request from the competent authority of the country requesting transit of the goods, addressed to the Minister of Industry and Trade: 01 original.

2. The dossier for a Licence for transit of goods prohibited from export or import; goods subject to temporary suspension of export or import; and goods prohibited from business under law, under Clause 2, Article 44 of the Law on Foreign Trade Management and Clause 4, Article 28 of Government Decree No. 146/2025/ND-CP, comprises:

a) The application for transit of goods of the goods owner, made using Form No. 07 in Appendix VII of this Decree: 01 original.

b) The transport contract: 01 original.

3. The dossier for amendment, supplementation or reissuance due to loss, misplacement or damage of a transit Licence comprises:

a) The application for amendment, supplementation or reissuance of the Licence of the goods owner, made using Form No. 12 in Appendix VII of this Decree: 01 original.

b) Documents relating to the amendment or supplementation of the Licence, or documents relating to the loss, misplacement or damage of the Licence (if any): 01 copy bearing the seal of the goods owner.

4. Procedure for granting a transit Licence

a) The goods owner or the person providing transit services sends the application dossier for transit of goods under Clause 1 or 2 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the applicant to supplement and complete it.

c) For goods that are weapons, explosive materials, explosive precursors and support tools, within 07 working days from the date of receiving a complete and correct dossier from the goods owner, the licensing agency shall issue a document seeking the opinions of the Ministry of National Defence and the Ministry of Public Security, accompanied by the goods owner's dossier for transit of goods. Within 05 working days from the date of receiving the licensing agency's document seeking opinions, the Ministry of National Defence and the Ministry of Public Security shall reply in writing.

d) Within 05 working days from the date of receiving a complete and correct dossier, or from the date of receiving the opinions of the Ministry of National Defence and the Ministry of Public Security under Point c of this Clause, the licensing agency shall grant the Licence to the goods owner. Where the Licence is refused, the licensing agency shall reply in writing, clearly stating the reasons.

5. Procedure for amending, supplementing and reissuing a transit Licence

a) The goods owner or the person providing transit services sends the dossier requesting amendment, supplementation or reissuance of the transit Licence under Clause 3 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the applicant to supplement and complete it.

c) Within 03 working days from the date of receiving a complete dossier as prescribed, the licensing agency shall consider amending, supplementing or reissuing the Licence, or issue a written notice refusing the amendment or supplementation, clearly stating the reasons.

6. Where current law already provides for the licensing of goods in transit, that provision applies and there is no need to apply for a transit Licence under this Clause.

7. Where goods transported by sea from abroad into a transshipment area at a seaport are then taken abroad from that same transshipment area or taken to a transshipment area at another port or seaport for carriage abroad, transshipment procedures are carried out under the guidance of the Ministry of Finance, and no transit licence is required.

Article 27. Extension of the transit period of goods

1. The dossier for an extension of the transit period of goods under Clause 2, Article 47 of the Law on Foreign Trade Management and Clause 5, Article 28 of Government Decree No. 146/2025/ND-CP comprises:

a) The application for extension of the transit period of goods of the goods owner, made using Form No. 08 in Appendix VII of this Decree: 01 original.

b) A confirmation document of the Customs authority on the status of the consignment in transit: 01 original.

c) The Customs declaration of the consignment in transit: 01 copy bearing the seal of the goods owner.

2. The procedure for settling a request for extension of the transit period is as follows:

a) The goods owner or the person providing transit services sends the dossier requesting extension of the transit period of goods to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the applicant to supplement, amend and complete it.

c) Within 07 working days from the date of receiving a complete and correct dossier, the licensing agency shall reply in writing permitting or not permitting the extension of the transit period of goods. Where not permitted, the licensing agency shall reply in writing, clearly stating the reasons.

Article 28. Traders providing goods transit transport services

Traders registered to do business in forwarding and transport may provide goods transport services for foreign goods owners in transit through Vietnamese territory.

Chapter V

PROCESSING OF GOODS WITH A FOREIGN ELEMENT

Section 1. PROCESSING OF GOODS FOR FOREIGN TRADERS

Article 29. Processing of goods for foreign traders

Vietnamese traders may accept lawful processing of goods for foreign traders and must comply with the following:

1. Where goods processed for a foreign trader are on the list of conditional investment and business lines, only traders meeting all the conditions for producing and trading that commodity may process goods for export abroad.

2. Where goods processed for a foreign trader are goods imported by the method of designated traders under the management competence of the State Bank of Vietnam, processing of the goods complies with the regulations of the State Bank of Vietnam.

3. Where the goods to be processed are goods prohibited from export or import, or goods subject to temporary suspension of export or import, the licensing of processing for consumption abroad under Clause 3, Article 51 of the Law on Foreign Trade Management and Point B.II.1, Section 1, Appendix I.2 of Government Resolution No. 66.18/2026/NQ-CP is carried out under Article 30 of this Decree.

Article 30. Dossier and procedure for granting Licences for processing of goods

1. The dossier for a Licence for processing of goods specified in Clause 3, Article 29 of this Decree comprises:

a) The application for a Licence for processing of goods, made using Form No. 09 in Appendix VII of this Decree: 01 original.

b) A certificate of eligibility for production and business, or a document confirming eligibility for production and business (if any): 01 copy bearing the trader's seal.

2. Procedure for granting a Licence for processing of goods

a) The trader sends the dossier under Clause 1 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the trader's dossier, the licensing agency shall issue a written request for the trader to complete the dossier.

c) Within 05 working days from the date of receiving a complete and correct dossier, the licensing agency shall grant the Licence for processing of goods to the trader. Where no Licence is granted, the licensing agency shall reply in writing, clearly stating the reasons.

3. The dossier for amendment, supplementation or reissuance due to loss, misplacement or damage of a processing Licence comprises:

a) The application for amendment, supplementation or reissuance of the Licence, made using Form No. 12 in Appendix VII of this Decree: 01 original.

b) Documents relating to the amendment or supplementation of the Licence, or documents relating to the loss, misplacement or damage of the Licence (if any): 01 copy bearing the trader's seal.

4. Procedure for amending, supplementing and reissuing a Licence for processing of goods

a) The trader sends the dossier requesting amendment, supplementation or reissuance of the Licence for processing of goods under Clause 3 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the applicant to supplement and complete it.

c) Within 03 working days from the date of receiving a complete dossier as prescribed, the licensing agency shall consider amending, supplementing or reissuing the Licence, or issue a written notice refusing the amendment or supplementation, clearly stating the reasons.

Article 31. Processing contracts

A processing contract must be made in writing or in another form of equivalent legal value under the Law on Commerce and must include at least the following terms:

1. The names and addresses of the contracting parties and of the party directly carrying out the processing.

2. The name and quantity of the processed products.

3. The processing price.

4. The payment deadline and method of payment.

5. The list, quantity and value of imported raw materials, auxiliary materials, supplies, components and semi-finished products, and of domestically produced raw materials, auxiliary materials, supplies, components and semi-finished products (if any) for processing; the norms for using raw materials, auxiliary materials, supplies, components and semi-finished products; the consumption norms for supplies and the wastage rate of materials in processing.

6. The list and value of machinery and equipment leased, lent or donated to serve processing (if any).

7. Measures for handling scrap, waste and defective products, and principles for handling leased or borrowed machinery and equipment and surplus raw materials, auxiliary materials, supplies, components and semi-finished products during performance of the processing contract and after its termination.

8. The place and time of delivery of goods.

9. The trademark and appellation of origin of the goods.

10. The validity period of the contract.

Article 32. Usage norms, consumption norms and wastage rates of raw materials, auxiliary materials, supplies, components and semi-finished products

1. The norms for usage and consumption and the wastage rates of raw materials, auxiliary materials, supplies, components and semi-finished products are agreed by the parties in the processing contract, taking into account the norms and wastage rates formed in the relevant production and processing sectors of Vietnam at the time of signing the contract.

2. The legal representative of the trader directly receiving the processing is responsible before law for using imported raw materials, auxiliary materials, supplies, components and semi-finished products for the proper processing purpose and for the accuracy of the usage norms, consumption norms and wastage rates of raw materials, auxiliary materials, supplies, components and semi-finished products.

3. Where, in the course of performing the processing contract, the usage norms, consumption norms or wastage rates of raw materials, auxiliary materials, supplies, components or semi-finished products change, the parties shall agree in an appendix to the processing contract before implementation.

Article 33. Leasing, borrowing and importing machinery and equipment of the party placing the processing order to perform the processing contract

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

Article 34. Rights and obligations of the party placing the processing order

1. To deliver, or designate a domestic production trader to deliver, all or part of the raw materials, supplies, components and semi-finished products for processing as agreed in the processing contract.

2. To receive back all processed products; machinery and equipment leased or lent to the processing party; raw materials, auxiliary materials, supplies, components, semi-finished products and scrap after liquidation of the processing contract, or to designate the processing party to deliver processed products; leased or lent machinery and equipment; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; and defective products and scrap to a domestic trader.

3. To send experts to Vietnam to provide technical guidance on production and to inspect the quality of processed products as agreed in the processing contract.

4. To be responsible for the right to use the trademark and appellation of origin of the goods. Where the goods are labelled as of Vietnamese origin, current regulations must be complied with.

5. To comply with Vietnamese law relating to processing activities and with the terms of the signed processing contract.

6. Where delivery of raw materials, auxiliary materials, supplies, components and semi-finished products for processing and of processed products; leased or lent machinery and equipment; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; and defective products and scrap specified in Clauses 1 and 2 of this Article is designated, the following must be met:

a) Regulations on management of export and import of goods, tax and other financial obligations under law must be complied with.

b) There must be a contract or agreement between the foreign trader or the foreign trader's lawful authorised person and the designated domestic trader for delivery and receipt of the goods.

Article 35. Rights and obligations of the processing party

1. To be supplied with part or all of the raw materials, auxiliary materials, supplies, components and semi-finished products for processing as agreed in the processing contract.

2. To hire other traders to re-process part or all of the processing contract.

3. To receive payment from the party placing the processing order in the form of processed products, except products on the List of goods prohibited from import or subject to temporary suspension of import. For products on the List of goods imported under licence or subject to conditions, the regulations on licences and conditions must be complied with.

4. To comply with Vietnamese law on processing for export and import and on domestic goods production, and with the terms of the signed processing contract.

5. To receive raw materials, auxiliary materials, supplies, components and semi-finished products for processing from domestic traders and to deliver processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; and defective products and scrap to domestic traders as designated by the party placing the processing order, in accordance with the following:

a) Regulations on management of export and import of goods, tax and other financial obligations under law must be complied with.

b) There must be a contract or agreement between the foreign trader or the foreign trader's lawful authorised person and the importing trader.

Article 36. Sequential processing

Traders have the right to carry out sequential processing, specifically as follows:

1. Processed products of this processing contract are used as processing materials for another processing contract in Vietnam.

2. Processed products of a processing contract for a preceding stage are delivered to a trader designated by the party placing the processing order for a processing contract for the next stage.

Article 37. Liquidation and settlement of processing contracts

1. When a processing contract ends or ceases to be valid, the parties to the processing contract must liquidate the contract and periodically report to the Customs authority on the settlement of the use of materials, supplies and exported products.

The Ministry of Finance guides the procedure for settling processing activities with the customs authority.

2. The basis for liquidating a processing contract is the quantity of imported raw materials, auxiliary materials, supplies, components and semi-finished products and the quantity of exported products according to the usage norms for raw materials, auxiliary materials, supplies, components and semi-finished products, the consumption norms for supplies and the wastage rates agreed in the processing contract or its appendix.

The basis for settling a processing contract is the quantity of imported raw materials, auxiliary materials, supplies, components and semi-finished products; re-exported raw materials, auxiliary materials, supplies, components and semi-finished products; and the quantity of exported products according to the usage norms for raw materials, auxiliary materials, supplies, components and semi-finished products, the consumption norms for supplies and the wastage rates consistent with actual performance of the contract or its appendix.

3. Machinery and equipment leased or borrowed under the contract; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; defective products; scrap and waste are handled as agreed in the processing contract but must comply with Vietnamese law.

4. Destruction of scrap, defective products, waste, machinery and equipment leased or borrowed under the contract, and surplus raw materials, auxiliary materials, supplies, components and semi-finished products arising (if any) must comply with the law on customs and the law on environmental protection. Where the law on environmental protection provides that destruction in Vietnam is not permitted, the items must be re-exported as designated by the party placing the processing order.

5. The donation of machinery, equipment, raw materials, auxiliary materials, supplies, components, semi-finished products, scrap and defective products is prescribed as follows:

a) The party placing the processing order must issue a written document of donation or gift.

b) The recipient of the donation or gift must carry out import procedures under the import regulations; must pay import duty and other taxes (if any) and register the property under current regulations.

c) Scrap and defective products within the usage norms and wastage rates, if on the list of scrap permitted for import, do not require customs procedures. Tax policy complies with the law on taxes.

Article 38. Customs procedures

The Ministry of Finance guides customs procedures and management relating to performance of processing contracts.

Article 39. Processing of military uniforms

1. The provincial People's Committee is the agency competent to issue the Licence for processing of military uniforms on the basis of seeking the opinions of the Ministry of National Defence and the Ministry of Public Security.

2. Military uniforms under this Article are understood as uniforms of military personnel of foreign armed forces, produced to a uniform pattern and specification and worn in accordance with the regulations of foreign armed forces. The List of military uniform products supplied to foreign armed forces is prescribed in Appendix VI of this Decree.

Textile and garment products on this List that are not military uniform products supplied to foreign armed forces are not subject to this Article.

3. Military uniforms processed for export to foreign armed forces must not be consumed in Vietnam.

4. Raw materials and auxiliary materials used for processing military uniforms for export to foreign armed forces are subject to supervision by the Customs authority from import until the military uniform products are actually exported from Vietnam.

5. Military uniform processing activities, in addition to complying with this Article, must comply with the regulations on processing of goods with a foreign element in Chapter V of this Decree.

6. The dossier for a Licence for processing military uniforms for export to foreign armed forces:

a) The application for a Licence for processing military uniforms for export to foreign armed forces, made using Form No. 10 in Appendix VII of this Decree: 01 original.

b) A purchase order or a written proposal to conclude a contract, accompanied by 02 colour photographs/01 sample of the product ordered for production or processing: 01 copy bearing the trader's seal.

The purchase order or written proposal to conclude a contract must state at least the following: the names, addresses and telephone numbers of the ordering party and the party receiving the production or processing order, the name of goods, quantity, payment value or processing price, payment deadline and method of payment, and place and time of delivery.

c) The contract or agreement for procurement of military uniforms signed between the party placing the processing order and the agency responsible for directly supplying military uniforms to the foreign armed forces, or a document of the agency responsible for directly supplying military uniforms to the foreign armed forces or of the competent authority of the country placing the production or processing order, or a document of the diplomatic mission in Vietnam of the country placing the production or processing order, confirming that the order is placed for supply to the foreign armed forces as end users.

The documents under this Point must state at least: the importing country, the name of the unit of the foreign armed forces that is the end user of the military uniform products, the name of the party placing the production or processing order, and the name of the Vietnamese trader receiving the production or processing order, and must be consularly legalised as prescribed.

7. Procedure for granting a Licence for processing military uniforms for export to foreign armed forces

a) The trader submits the dossier under Clause 6 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the trader to complete the dossier.

c) Within 07 working days from the date of receiving a complete and correct dossier, the licensing agency sends a document seeking opinions, together with the complete dossier, to the Ministry of National Defence or the Ministry of Public Security, depending on which armed forces the processed product serves.

d) Within 07 working days from the date of receiving the licensing agency's document, the Ministry of National Defence or the Ministry of Public Security shall reply in writing to the licensing agency.

dd) Within 05 working days from the date of receiving the written reply of the Ministry of National Defence or the Ministry of Public Security, the licensing agency shall grant the Licence to the trader. Where the Licence is refused, the licensing agency shall reply in writing, clearly stating the reasons.

8. Import of military uniforms as samples

a) A trader that has been granted a Licence for processing military uniforms for export to foreign armed forces under this Article may import military uniforms as samples to serve processing activities.

b) Where the trader has not been granted a Licence for processing military uniforms, the import of military uniforms as samples to serve processing activities is carried out as follows:

The trader submits to the licensing agency 01 original application for import of military uniforms as samples, made using Form No. 11 in Appendix VII of this Decree, accompanied by 02 colour photographs/one sample of the product.

Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the trader so that the dossier can be completed.

Within 07 working days from the date of receiving a complete and correct dossier, the licensing agency sends a document seeking opinions, together with the complete dossier, to the Ministry of National Defence or the Ministry of Public Security, depending on which armed forces the processed product serves.

Within 07 working days from the date of receiving the licensing agency's document, the Ministry of National Defence or the Ministry of Public Security shall reply in writing to the licensing agency.

Within 05 working days from the date of receiving the written reply of the Ministry of National Defence or the Ministry of Public Security, the licensing agency shall grant the Licence to the trader. Where the Licence is refused, the licensing agency shall reply in writing, clearly stating the reasons.

c) The quantity of military uniforms imported as samples under this Article is a maximum of 05 samples per 01 product code.

9. The dossier for amendment, supplementation or reissuance due to loss, misplacement or damage of the Licence for processing military uniforms and the Licence for import of military uniforms as samples:

a) The application for amendment or supplementation of the Licence, made using Form No. 12 in Appendix VII of this Decree: 01 original.

b) Supporting documents relating to the amendment or supplementation, or documents relating to the loss, misplacement or damage of the Licence (if any): 01 copy bearing the trader's seal.

10. Procedure for amendment, supplementation or reissuance due to loss, misplacement or damage of the Licence for processing military uniforms and the Licence for import of military uniforms as samples:

a) The trader sends the dossier requesting amendment, supplementation or reissuance of the Licence under Clause 9 of this Article to the licensing agency.

b) Where the dossier is incomplete or incorrect, within 03 working days from the date of receiving the dossier, the licensing agency shall notify the trader to supplement and complete it.

c) Within 03 working days from the date of receiving a complete dossier as prescribed, the licensing agency shall amend, supplement or reissue the Licence to the trader, or issue a written notice refusing the amendment or supplementation, clearly stating the reasons.

11. The licensing agency revokes a granted Licence where it discovers that the trader made untruthful or inaccurate declarations relating to the licence application or did not act in accordance with the Licence.

12. Responsibilities of traders processing military uniforms

a) To export all military uniform products processed in Vietnam, and not use or consume military uniform products in Vietnam.

b) To re-export or destroy all military uniforms imported as samples, surplus materials, surplus supplies, scrap and defective products under current regulations; and not use or consume in Vietnam the military uniforms imported as samples.

c) To organise working sessions and provide dossiers and documents at the request of the licensing agency and relevant agencies when those agencies conduct actual inspection of the production establishment after the trader is granted the Licence.

d) To be responsible before law for the accuracy and truthfulness of declarations relating to the licence application.

Section 2. PLACING PROCESSING ORDERS FOR GOODS ABROAD

Article 40. Processing order contracts and customs procedures

Contracts for placing orders for processing of goods abroad and customs procedures for export and import of goods ordered for processing are as prescribed in Articles 31 and 38 of this Decree.

Article 41. Rights and obligations of traders placing orders for processing of goods abroad

1. To comply with the regulations on management of processing of goods abroad in Article 52 of the Law on Foreign Trade Management.

2. To be responsible for the right to use the trademark and appellation of origin of the goods. Where the goods are labelled as of Vietnamese origin, current regulations must be complied with.

3. To temporarily export machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products, or to transfer machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products from a third country to the processing party to perform the processing contract.

4. To re-import processed products. When the processing order contract ends, to re-import surplus machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products.

5. To sell processed products and the machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products exported to perform the processing contract in the market of the processing country or another market, and to pay tax under current regulations.

6. To enjoy tax incentive policies and perform tax obligations under the law on taxes.

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

Chapter VI

AGENCY FOR PURCHASE AND SALE OF GOODS WITH FOREIGN COUNTRIES

Section 1. ACTING AS AGENT FOR PURCHASE AND SALE OF GOODS FOR FOREIGN TRADERS

Article 42. Traders acting as agents for purchase and sale of goods for foreign traders

1. Vietnamese traders may act as agents for the purchase and sale of lawful goods for foreign traders, except goods prohibited from import or export and goods subject to temporary suspension of import or export.

2. Where the law specifically provides that an agent may conclude an agency contract with only one principal for a given type of goods or services, the trader must comply with that law.

3. A trader acting as purchasing agent must require the foreign trader to remit freely convertible foreign currency through a bank to purchase goods under the agency contract.

Article 43. Tax obligations

1. Goods under an agency contract for the purchase and sale of goods for a foreign trader are subject to tax and other financial obligations under Vietnamese law.

2. The Vietnamese trader is responsible for registering, declaring and paying taxes and other financial obligations relating to the goods under the agency contract for purchase and sale of goods and to its own business activities, under law.

Article 44. Procedures for export and import of goods under agency contracts

Goods under an agency contract for the purchase and sale of goods with a foreign trader must, when exported or imported, undergo procedures in accordance with the regulations applicable to exported and imported goods under this Decree.

Article 45. Return of goods

Goods under an agency contract for sale of goods in Vietnam for a foreign trader may be re-exported if they cannot be sold in Vietnam. Tax refund is carried out under the law on taxes.

Section 2. HIRING FOREIGN TRADERS AS AGENTS FOR PURCHASE AND SALE OF GOODS ABROAD

Article 46. Hiring foreign traders as agents for purchase and sale of goods abroad

1. Vietnamese traders may hire foreign traders as agents to purchase and sell goods of all kinds abroad, except goods prohibited from export or import and goods subject to temporary suspension of export or import.

2. Goods under an agency contract must, when exported or imported, undergo procedures in accordance with the regulations applicable to exported and imported goods under this Decree.

3. A trader hiring an agent to purchase and sell goods abroad must sign an agency contract with the foreign trader and must remit sums received from the sales contract to Vietnam under the foreign exchange management regulations and the guidance of the State Bank of Vietnam.

4. Where sales proceeds are received in the form of goods, the trader must comply with current law on import of goods.

Article 47. Tax obligations

1. Goods under an agency contract for sale of goods abroad are subject to tax and other financial obligations under Vietnamese law.

2. The trader is responsible for registering, declaring and paying taxes and performing other financial obligations relating to the activity of hiring foreign traders as agents for purchase and sale of goods abroad, under the guidance of the Ministry of Finance.

Article 48. Receiving goods back

1. Goods exported under an agency contract for sale of goods abroad may be re-imported into Vietnam where they cannot be sold abroad.

2. Goods re-imported into Vietnam as stated in Clause 1 of this Article are not subject to import duty and are refunded export duty (if any) under the law on taxes.

Chapter VII

COORDINATION MECHANISM IN SETTLING DISPUTES OVER THE APPLICATION OF FOREIGN TRADE MANAGEMENT MEASURES

Section 1. GENERAL PROVISIONS

Article 49. Principles of coordination

1. The lead agency and relevant agencies, organisations and individuals are responsible for coordinating proactively, consistently, accurately, promptly and effectively in settling disputes over the application of foreign trade management measures under this Decree and Vietnamese law in order to protect to the maximum the lawful rights and interests of Vietnam.

2. Coordination between the Lead agency and relevant agencies, organisations and individuals in settling disputes over the application of foreign trade management measures must be carried out in compliance with dispute settlement provisions of the international treaties to which the Socialist Republic of Vietnam is a member, including provisions on settling disputes over the application of foreign trade management measures that are the subject of the dispute (hereinafter referred to as international treaties on dispute settlement).

3. The Lead agency and relevant agencies, organisations and individuals are responsible before law for consequences arising from failure to coordinate, or coordination that does not meet the requirements in Clause 1 of this Article.

4. The Lead agency and relevant agencies, organisations and individuals are obliged to protect State secrets under law and to keep confidential information relating to the dispute settlement process under the relevant international treaty on dispute settlement.

Article 50. Contents of coordination

Coordination between the Lead agency and relevant agencies, organisations and individuals in settling disputes over the application of foreign trade management measures includes the following contents:

1. Settling claims, negotiation, conciliation and consultation regarding disagreements and contradictions between the Government of Vietnam and foreign governments relating to the application of foreign trade management measures not in conformity with provisions of international treaties on the application of foreign trade management measures.

2. Developing and implementing a plan for settling disputes over the application of foreign trade management measures.

3. Providing information, dossiers, evidence and relevant documents to serve the settlement of disputes over the application of foreign trade management measures.

4. Assigning persons of sufficient capacity from their agencies or organisations to participate in settling disputes over the application of foreign trade management measures when so requested by the Lead agency.

5. Carrying out work relating to the settlement of disputes over the application of foreign trade management measures during the proceedings of a competent arbitral body or international adjudicating body established and operating under the provisions of international treaties on dispute settlement (hereinafter referred to as the competent arbitral body or international adjudicating body).

6. Implementing, coordinating and handling matters relating to the enforcement of rulings and decisions, and reviewing compliance with rulings and decisions, of the competent arbitral body or international adjudicating body.

Article 51. Lead agency

1. The Lead agency for a dispute over the application of foreign trade management measures is the state agency assigned by the Government to manage and monitor those foreign trade management measures, except where the international treaty on dispute settlement applicable to those foreign trade management measures provides otherwise.

2. Where two or more state agencies are assigned to manage and monitor the foreign trade management measures that are the subject of a specific dispute, these agencies must agree that one of them will be the Lead agency, report to the Prime Minister and notify the Ministry of Industry and Trade in writing.

3. Where the Government of Vietnam is sued, if within 03 working days from the date of receiving the request for consultation the agencies cannot agree on the Lead agency, they must report to the Prime Minister and notify the Ministry of Industry and Trade.

4. Where necessary, at the proposal of the Minister of Industry and Trade, the Prime Minister decides to assign or change the Lead agency.

5. The Lead agency has the following duties and powers:

a) To receive and process information and documents relating to the settlement of disputes over the application of foreign trade management measures.

b) To act as the contact point for communication and exchange with the foreign government participating in the dispute and with the competent arbitral body or international adjudicating body.

c) To preside over, and coordinate with the Focal agency and relevant agencies, organisations and individuals in, the process of settling disputes over the application of foreign trade management measures at the competent arbitral body or international adjudicating body.

d) To coordinate with the Focal agency and relevant agencies, organisations and individuals in developing the plan for settling disputes over the application of foreign trade management measures.

dd) To preside over, and coordinate with the Focal agency and relevant agencies, organisations and individuals in, appointing arbitrators where an arbitral body is established to settle disputes over the application of foreign trade management measures.

e) To preside over, and coordinate with the Focal agency in, selecting, hiring and supervising law practice organisations (hereinafter collectively referred to as lawyers) to advise on settling disputes over the application of foreign trade management measures. The Lead agency determines the criteria for selecting lawyers and law practice organisations. State budget funds for the use of lawyers are provided under current law.

g) To preside over, and coordinate with relevant agencies, organisations and individuals in, handling matters relating to disputes over the application of foreign trade management measures, including hiring technical experts and inviting witnesses to serve the dispute settlement process.

h) To attend hearings of the competent arbitral body or international adjudicating body.

i) To report to the Prime Minister, the Focal agency and competent state agencies on matters relating to disputes over the application of foreign trade management measures under this Decree and law.

Article 52. Focal agency

1. The Ministry of Industry and Trade is the Focal agency assisting the Government in participating in settling disputes over the application of foreign trade management measures.

2. The Focal agency in settling disputes over the application of foreign trade management measures has the following duties and powers:

a) To act as the focal point assisting the Government and the Prime Minister in uniformly directing the settlement of disputes over the application of foreign trade management measures in order to protect the lawful rights and interests of Vietnam.

b) To coordinate with relevant agencies, organisations and individuals and with lawyers hired under this Decree in advising the Lead agency on legal issues relating to the settlement of disputes over the application of foreign trade management measures when so requested by the Lead agency.

c) To coordinate with the Lead agency in hiring lawyers to settle a specific dispute over the application of foreign trade management measures.

d) To coordinate with the Lead agency in appointing arbitrators where an arbitral body is established to settle disputes over the application of foreign trade management measures.

dd) To preside over, and coordinate with the Lead agency and relevant agencies, organisations and individuals in, developing the plan for settling disputes over the application of foreign trade management measures.

e) To represent the Government of Vietnam in attending hearings on a dispute over the application of foreign trade management measures where necessary or at the request of the Lead agency.

g) To send representatives to attend hearings of the competent arbitral body or international adjudicating body.

h) To coordinate with the Lead agency and relevant agencies, organisations and individuals in enforcing rulings and decisions of the competent arbitral body or international adjudicating body.

i) To develop and update the list of experts who may serve as arbitrators and the list of law practice organisations that may act as lawyers for the Government of Vietnam and Vietnamese state agencies in settling disputes over the application of foreign trade management measures.

Article 53. Relevant agencies, organisations and individuals

1. Relevant agencies, organisations and individuals are state agencies, organisations and individuals related to the settlement of disputes over the application of foreign trade management measures, invited or required by the Lead agency to participate in settling disputes over the application of foreign trade management measures.

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

a) To coordinate with the Lead agency and the Focal agency in settling disputes over the application of foreign trade management measures at the request of the Lead agency and the Focal agency, consistent with their professional capacity or their sector of specialised management.

b) To provide fully, promptly and accurately information, dossiers, evidence and documents, and to explain relevant contents, at the request of the Lead agency and the Focal agency.

c) To request the Lead agency to provide or supplement information on a dispute over the application of foreign trade management measures in order to perform their tasks.

Section 2. COORDINATION IN SETTLING DISPUTES BROUGHT BY FOREIGN GOVERNMENTS

Article 54. Receiving information and documents for settling disputes over the application of foreign trade management measures

1. Agencies, organisations and individuals assigned to apply state management measures on foreign trade are responsible for receiving information on the possibility of a claim, notices of the competent arbitral body or international adjudicating body, or notices from a foreign government about filing a claim over a dispute on the application of foreign trade management measures with the competent arbitral body or international adjudicating body, and shall immediately report to their directly superior agency and notify the Focal agency.

2. State agencies, organisations and individuals not assigned to apply state management measures on foreign trade under Clause 1 of this Article, if they receive information on the possibility of a claim, notices of the competent arbitral body or international adjudicating body, or notices from a foreign government about filing a claim over a dispute on the application of foreign trade management measures with the competent arbitral body or international adjudicating body, must notify in writing, enclosing a copy of all information and documents received, within 03 working days from the date of receiving such notice, one of the following agencies:

a) The agency, organisation or individual assigned to apply state management measures on foreign trade under Clause 1 of this Article.

b) The directly superior agency and the Focal agency, if the agency, organisation or individual assigned to apply state management measures on foreign trade under Clause 1 of this Article cannot be identified.

3. Within 03 working days from the date of receiving the written notice under Clause 2 of this Article or a written notice from another source, the Focal agency must send a document enclosing a copy of the entire dossier received to one of the following agencies:

a) The Lead agency under Clause 1, Article 51 of this Decree.

b) The Government Office, for submission to the Prime Minister to decide on the Lead agency under Clauses 2, 3 and 4, Article 51 of this Decree.

4. Within 05 working days from the date of receiving the document of the Focal agency under Point b, Clause 3 of this Article, the Government Office shall submit to the Prime Minister for decision on assignment of the Lead agency.

Within 03 working days after the Prime Minister decides on the assignment of the Lead agency, the Government Office shall send notice of the assignment decision to the Lead agency for implementation.

Article 55. Developing and implementing the plan for settling a dispute over the application of foreign trade management measures

1. The Focal agency shall preside over, and coordinate with the Lead agency, relevant agencies, organisations and individuals, and lawyers (if any) in, developing the Plan for settling disputes over the application of foreign trade management measures for submission to the Prime Minister for approval within 35 days from the date of receiving information on the possibility of a claim under Clauses 1 and 2, Article 54 of this Decree.

2. The plan for settling a dispute over the application of foreign trade management measures includes the following contents:

a) A summary of the dispute.

b) A presentation of the proceedings for a dispute over the application of foreign trade management measures under the international treaty on dispute settlement; the work to be carried out to settle the dispute and the expected timeline for that work, consistent with those proceedings.

c) The specific tasks of the Focal agency, the Lead agency, relevant agencies, organisations and individuals, and lawyers (if any).

d) An analysis of the strengths and weaknesses of the Vietnamese side and the foreign government.

dd) Proposed options for handling the dispute over the application of foreign trade management measures, including options for negotiation and conciliation; issues to be reported and for which the opinion of the Prime Minister and other competent state agencies is to be sought.

e) Estimated costs and funding sources for settling the dispute over the application of foreign trade management measures.

3. The Focal agency shall coordinate with the Lead agency, relevant agencies, organisations and individuals, and hired lawyers (if any) in organising implementation of the plan for settling the dispute over the application of foreign trade management measures. Where necessary and to suit actual conditions, the Focal agency shall coordinate with the Lead agency, relevant agencies, organisations and individuals, and hired lawyers (if any) in adjusting the plan for settling the dispute over the application of foreign trade management measures.

4. The Focal agency is responsible for sending the plan for settling the dispute over the application of foreign trade management measures and any amendments or supplements (if any) under Clauses 2 and 3 of this Article to the Prime Minister and the Lead agency.

5. The Lead agency is responsible for regularly (monthly or quarterly depending on the complexity and progress of the dispute over the application of foreign trade management measures) notifying the Focal agency of the progress of implementing the plan for settling the dispute. The Focal agency is responsible for monitoring the Lead agency's implementation of the plan for settling the dispute over the application of foreign trade management measures and promptly coordinating in handling obstacles arising in implementing the plan.

6. The plan for settling a dispute over the application of foreign trade management measures is kept under confidential regime.

Article 56. Responsibility for receiving and settling requests for consultation

1. The receipt and settlement of requests for consultation is carried out under the international treaty on dispute settlement.

2. State agencies, organisations and individuals assigned to implement state management measures on foreign trade are responsible for receiving and settling requests for consultation on the application of foreign trade management measures on the basis of proposals of foreign governments under international treaties relating to the application of foreign trade management measures.

3. Where a request for consultation from a foreign government is received under Clause 2 of this Article but the recipient has no competence to settle it, the state agency, organisation or individual receiving the request must guide the foreign government to send the request for consultation to the competent agency and notify that competent agency.

Article 57. Handling cases in which the consulted measure shows signs of violating commitments in international treaties relating to the application of foreign trade management measures

1. In the course of consultation with a foreign government, a state agency, organisation or individual assigned to implement state management measures on foreign trade must immediately report on the consulted matter to its directly superior agency and the Focal agency if it finds that:

a) The consulted measure shows signs of violating the provisions of law or of international treaties relating to the application of foreign trade management measures with the foreign government, affecting the lawful rights and interests of Vietnam or the foreign party; or

b) The foreign government's request for consultation cannot be resolved conclusively; or

c) A dispute relating to the application of foreign trade management measures may arise.

2. A state agency, organisation or individual assigned to implement state management measures on foreign trade shall, in the course of consultation with a foreign government, regularly notify the Focal agency and competent state agencies of the status and results of consultation for coordination in line with the dispute settlement process.

3. In the course of consultation with a foreign government, where appropriate, the state agency, organisation or individual assigned to implement state management measures on foreign trade shall negotiate and conciliate with the foreign government under the option approved by its directly superior agency after obtaining the opinion of the Focal agency.

Article 58. Determining responsibility of agencies, organisations and individuals that issued or applied measures contrary to Vietnam's international commitments leading to a dispute over the application of foreign trade management measures

The responsibility of agencies, organisations and individuals that issued or applied measures contrary to Vietnam's international commitments, leading to a dispute over the application of foreign trade management measures, is determined under Vietnamese law.

Section 3. COORDINATION IN SETTLING DISPUTES BROUGHT BY THE GOVERNMENT OF VIETNAM

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

1. The proposal and participation in settling requests for consultation are carried out under the international treaty on dispute settlement.

2. State agencies, organisations and individuals assigned to implement state management measures on foreign trade are responsible for proposing and participating in settling requests for consultation on the application of foreign trade management measures when they discover, or on the request of traders or sectoral and occupational associations, that foreign governments' foreign trade management measures are suspected of affecting or violating Vietnam's rights and interests under international treaties relating to the application of foreign trade management measures.

Article 60. Handling cases in which the consulted measure shows signs of violating commitments in international treaties relating to the application of foreign trade management measures

1. In the course of consultation with a foreign government, a state agency, organisation or individual assigned to implement state management measures on foreign trade must immediately report on the consulted matter to its directly superior agency and notify the Focal agency if it finds that:

a) The consulted measure shows signs of violating a foreign country's commitments to Vietnam in an international treaty relating to the application of those foreign trade management measures, affecting the lawful rights and interests of Vietnam; or

b) The Vietnamese Government's request for consultation cannot be resolved conclusively; or

c) A dispute relating to the application of foreign trade management measures may arise.

2. Within 03 working days from the date of receiving the written notice under Clause 1 of this Article or a written notice from another source, the Focal agency must send a document enclosing a copy of the entire dossier received to one of the following agencies:

a) The Lead agency under Clause 1, Article 51 of this Decree.

b) The Government Office, for submission to the Prime Minister to decide on the Lead agency under Clauses 2, 3 and 4, Article 51 of this Decree.

3. Within 05 working days from the date of receiving the document of the Focal agency under Point b, Clause 2 of this Article, the Government Office shall submit to the Prime Minister for decision on assignment of the Lead agency.

Within 03 working days after the Prime Minister decides on the assignment of the Lead agency, the Government Office shall send notice of the assignment decision to the Lead agency for implementation.

4. A state agency, organisation or individual assigned to implement state management measures on foreign trade shall, in the course of consultation with a foreign government, regularly notify the Focal agency and competent state agencies of the status and results of consultation for coordination in line with the dispute settlement process.

5. In the course of consultation with a foreign government, where appropriate, the state agency, organisation or individual assigned to implement state management measures on foreign trade shall negotiate and conciliate with the foreign government under the option approved by its directly superior agency after obtaining the opinion of the Focal agency.

Article 61. Developing and implementing the plan for settling a dispute over the application of foreign trade management measures

1. The Focal agency shall preside over, and coordinate with the Lead agency, relevant agencies, organisations and individuals, and lawyers (if any) in, developing the Plan for settling disputes over the application of foreign trade management measures for submission to the Prime Minister for approval within 20 days from the end of the consultation process under Article 59 of this Decree.

2. The development, adjustment and implementation of the Plan for settling a dispute over the application of foreign trade management measures comply with Clauses 2, 3, 4 and 5, Article 55 of this Decree.

3. The plan for settling a dispute over the application of foreign trade management measures is kept under confidential regime.

Chapter VIII

ORGANISATION OF IMPLEMENTATION AND IMPLEMENTATION PROVISIONS

Article 62. Organisation of implementation

1. Based on the provisions of this Decree, ministries and ministerial-level agencies shall issue, or submit to competent authorities for issuance, documents detailing and guiding the implementation of this Decree.

2. Every 02 years, the Ministry of Industry and Trade shall preside over, and coordinate with Ministries and ministerial-level agencies in, reviewing and updating the Lists of goods prohibited from export and import, the List of goods for which exporting and importing traders are designated, and the Lists of goods exported and imported under Licence or subject to conditions prescribed in the Appendices to this Decree.

3. Where the Vietnamese list of exported and imported goods is amended or supplemented, Ministries and ministerial-level agencies are responsible for promptly reviewing in order to update the HS codes and descriptions of goods on the Lists of goods prohibited from export and import and of goods exported and imported under licence or subject to conditions within their management competence.

4. At the request of the Ministry of Industry and Trade and of the relevant Ministries and ministerial-level agencies participating in managing and administering foreign trade activities, the Ministry of Finance shall provide data on exporting, importing and temporarily importing for re-export enterprises; types of business; and export and import turnover by commodity and market. The Ministry of Industry and Trade and relevant Ministries and ministerial-level agencies requesting data are responsible for coordinating with the Ministry of Finance in developing forms, timing and methods of providing data, ensuring the proper purpose and management requirements.

5. Provincial People's Committees shall organise licensing activities under this Decree and report quarterly in the form prescribed by the Ministry or ministerial-level agency competent to manage the commodity or field of licensing, for coordination in management, administration and post-audit.

6. The licensing agencies specified in this Decree are responsible for organising licensing in accordance with regulations and ensuring the provision of online public services for all administrative procedures. Where an administrative procedure is not carried out through the National Single Window Portal, the licensing agency is responsible for interconnecting with the National Single Window Portal to connect and share data or to update and post the licence on the National Single Window Portal, so that the customs authority has a basis for settling goods clearance as prescribed.

7. The Ministry of Industry and Trade shall preside over, and coordinate with Ministries, ministerial-level agencies and provincial People's Committees in, inspecting the implementation of this Decree; and detect and notify, so that relevant Ministries and ministerial-level agencies adjust any provisions contrary to this Decree (if any) in legal normative documents issued by Ministries and ministerial-level agencies or submitted to competent authorities for issuance to prescribe and guide implementation of this Decree.

Article 63. Responsibilities of traders engaged in foreign trade activities

1. To be responsible before law for the accuracy and truthfulness of information, documents and dossiers submitted or produced to competent authorities.

2. To comply with, and fully perform the responsibilities and obligations under, the Law on Foreign Trade Management, the Law on Commerce, this Decree and relevant provisions of law.

3. To organise working sessions and provide dossiers and documents at the request of the licensing agency and relevant agencies when those agencies conduct inspections of the implementation of legal provisions on foreign trade activities.

Article 64. Transitional provisions

1. Licences granted by competent agencies to traders under Government Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management and related guiding documents before this Decree takes effect continue to be implemented according to the content and validity period of those Licences. Amendment or supplementation of Licences granted before the effective date of this Decree must comply with this Decree.

2. The Business Codes for temporary import for re-export of frozen food, used goods and goods subject to special consumption tax that have been granted cease to be valid from 01 July 2026; enterprises that have been granted Business Codes for temporary import for re-export may withdraw the sums deposited at the credit institution where the enterprise made the deposit to be granted the Business Code for temporary import for re-export. The credit institution is responsible for refunding the deposited sums to the enterprise.

3. CFS for exported goods issued to traders by competent agencies before this Decree takes effect continue to be implemented for the validity period of those CFS, or until the end of 31 December 2027 for cases where the CFS states no validity period.

4. Legal normative documents currently in effect of Ministries and ministerial-level agencies guiding the implementation of Government Decree No. 69/2018/ND-CP continue to be implemented until the end of 31 December 2026.

5. For complete dossiers for administrative procedures already received by a competent agency before the effective date of this Decree, the agency that received the dossier continues to act according to the legal normative documents in force at the time of receipt of the dossier.

Article 65. Implementation provisions

1. This Decree takes effect from 05 September 2026 and replaces Government Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management.

2. This Decree repeals:

a) Article 31 and Appendix X of Government Decree No. 146/2025/ND-CP on devolution and decentralisation in the field of industry and trade.

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

c) Points B.I and B.II of Section 1; D.I, D.II, D.III and D.IV of Subsection 2.2; forms No. 03, 04 and 05 of Section 4 of Appendix I.2 of Government Resolution No. 66.18/2026/NQ-CP on devolution, reduction and simplification of administrative procedures and business conditions.

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

3. Where documents referred to in this Decree are replaced or amended or supplemented, the replacing document or the amended or supplemented document applies.

4. Ministers, heads of ministerial-level agencies and Chairpersons of provincial People's Committees are responsible for guiding and implementing this Decree.

APPENDIX I

LIST OF GOODS PROHIBITED FROM EXPORT AND IMPORT (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)

I. LIST OF GOODS PROHIBITED FROM EXPORT

II. LIST OF GOODS PROHIBITED FROM IMPORT

APPENDIX II

LIST OF GOODS FOR WHICH EXPORTING AND IMPORTING TRADERS ARE DESIGNATED (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)

APPENDIX III

LIST OF GOODS EXPORTED AND IMPORTED UNDER LICENCE OR SUBJECT TO CONDITIONS (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)

I. LIST OF GOODS EXPORTED UNDER LICENCE

II. LIST OF GOODS IMPORTED UNDER LICENCE

III. LIST OF GOODS EXPORTED SUBJECT TO CONDITIONS

IV. LIST OF GOODS IMPORTED SUBJECT TO CONDITIONS

APPENDIX IV

LIST OF GOODS AND COMPETENCE TO MANAGE CERTIFICATES OF FREE SALE (CFS) (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)

APPENDIX V

LIST OF GOODS PROHIBITED FROM BUSINESS BY TEMPORARY IMPORT FOR RE-EXPORT AND TRANSFER BETWEEN COUNTRIES (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)

1. Where a 4-digit HS code is listed, it applies to all 8-digit HS codes within that 4-digit heading.

2. Where both a 4-digit HS code and a 6-digit HS code are listed, it applies to all 8-digit HS codes within that 6-digit subheading.

3. Where, in addition to the 4-digit and 6-digit HS codes, detail is given down to 8-digit HS codes, it applies only to those 8-digit HS codes.

(SEN): Refer to the Supplementary Explanatory Notes (SEN) of the ASEAN Harmonised Tariff Nomenclature (AHTN) 2022

APPENDIX VI

LIST OF MILITARY UNIFORM PRODUCTS FOR WHICH PROCESSING-FOR-EXPORT LICENCES ARE GRANTED FOR FOREIGN ARMED FORCES (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)

1. Where a 4-digit HS code is listed, it applies to all 8-digit HS codes within that 4-digit heading.

2. Where both a 4-digit HS code and a 6-digit HS code are listed, it applies to all 8-digit HS codes within that 6-digit subheading.

3. Where, in addition to the 4-digit and 6-digit HS codes, detail is given down to 8-digit HS codes, it applies only to those 8-digit HS codes.

APPENDIX VII

FORMS (Issued with Government Decree No. 292/2026/ND-CP dated 22 July 2026)