Circular No. 48/2026/TT-BCT

CIRCULAR

DETAILING A NUMBER OF ARTICLES OF THE LAW ON FOREIGN TRADE MANAGEMENT AND GOVERNMENT DECREE NO. 292/2026/ND-CP DATED 22 JULY 2026 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 Foreign Trade Management No. 05/2017/QH14;

Pursuant to Government Decree No. 40/2025/ND-CP prescribing the functions, duties, powers and organisational structure of the Ministry of Industry and Trade, as amended and supplemented by Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

Pursuant to Government Decree No. 292/2026/ND-CP detailing a number of articles and measures for organising and guiding the implementation of the Law on Foreign Trade Management;

To implement the Kimberley Process Certification Scheme for rough diamonds, in effect for Vietnam from 01 January 2003;

At the proposal of the Director of the Import-Export Department;

The Minister of Industry and Trade promulgates a Circular detailing a number of articles of the Law on Foreign Trade Management and Government Decree No. 292/2026/ND-CP dated 22 July 2026 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

This Circular details Article 22 of the Law on Foreign Trade Management and Clause 2, Article 5; Clauses 2 and 3, Article 8; and Clauses 4 and 5, Article 62 of Government Decree No. 292/2026/ND-CP detailing a number of articles and measures for organising and guiding the implementation of the Law on Foreign Trade Management, on:

1. The List of used consumer goods and means prohibited from import, detailed by commodity code (HS code), within the management competence of the Ministry of Industry and Trade.

2. The List of rough diamonds prohibited from export and import under the Kimberley Process Certification Scheme, detailed by commodity code (HS code), within the management competence of the Ministry of Industry and Trade.

3. The List of rough diamonds exported and imported under the Kimberley Process Certification Scheme, detailed by commodity code (HS code), within the management competence of the Ministry of Industry and Trade.

4. Regulations on export and import of rough diamonds under the Kimberley Process Certification Scheme.

5. Import tariff quotas.

6. Provision of information under Clauses 4 and 5, Article 62 of Government Decree No. 292/2026/ND-CP.

Article 2. Subjects of application

This Circular applies to traders engaged in foreign trade activities; and organisations and individuals related to foreign trade activities under the Law on Foreign Trade Management.

Article 3. Interpretation of terms

In this Circular, the following terms are construed as follows:

1. Diamond is a natural mineral composed mainly of pure crystalline carbon arranged isometrically, with a Mohs hardness (scratch) of 10, a specific gravity of approximately 3.52 and a refractive index of 2.42.

2. Rough diamond is diamond that is unworked or merely sawn, cleaved or bruted, and has the commodity code (HS code) 7102.10.00, 7102.21.00 or 7102.31.00.

3. Conflict diamonds are rough diamonds used by rebel movements or their allies to finance conflicts aimed at undermining legitimate governments, as described in relevant United Nations Security Council resolutions that have been issued to date and remain in effect, or in other similar Security Council resolutions that may be adopted in the future, as well as understood and recognised in United Nations General Assembly Resolution 55/56, or in other similar General Assembly resolutions that may be adopted in the future.

4. A Participant is a state or a regional economic integration organisation in which the Kimberley Process Certification Scheme (hereinafter referred to as the KP Certification Scheme) is in effect.

Chapter II

LISTS OF GOODS

Article 4. List of used consumer goods and means prohibited from import

The List of used consumer goods and means prohibited from import, detailed by commodity code (HS code), within the management competence of the Ministry of Industry and Trade is promulgated in Appendix I issued with this Circular.

Article 5. List of rough diamonds prohibited from export and import under the Kimberley Process Certification Scheme

The List of rough diamonds prohibited from export and import under the Kimberley Process Certification Scheme, detailed by commodity code (HS code), within the management competence of the Ministry of Industry and Trade is promulgated in Appendix II issued with this Circular.

Article 6. List of rough diamonds exported and imported under the Kimberley Process Certification Scheme

The List of rough diamonds exported and imported under the Kimberley Process Certification Scheme, detailed by commodity code (HS code), within the management competence of the Ministry of Industry and Trade is promulgated in Appendix III issued with this Circular.

Chapter III

IMPORT TARIFF QUOTAS

Article 7. Goods managed by import tariff quota measures

Goods managed by import tariff quota measures comply with current legal documents and the List of goods managed by import tariff quota measures under Vietnam's commitments prescribed in Appendix IV issued with this Circular.

Article 8. Principles for allocating import tariff quotas

1. The allocation of import tariff quotas is carried out publicly, transparently and without discrimination, in compliance with international commitments and consistent with law.

2. For goods on the list of conditional investment and business lines, traders meeting all the conditions for producing and trading that commodity are considered for permission to import under import tariff quotas.

3. For goods with specific requirements on the subjects eligible for allocation of import tariff quotas under international commitments, traders meeting all the conditions under the commitments are considered for permission to import under import tariff quotas.

Article 9. Organisation of allocation of import tariff quotas

1. On the basis of international commitments, the Ministry of Industry and Trade seeks written opinions of Ministries and ministerial-level agencies competent to manage the commodity and relevant Ministries and ministerial-level agencies on the quantity and time of allocating import tariff quotas for each specific commodity.

The time for Ministries and ministerial-level agencies to give opinions is no more than 07 working days from the date of receiving the Ministry of Industry and Trade's document seeking opinions.

2. On the basis of the opinions of Ministries and ministerial-level agencies and management requirements, the Ministry of Industry and Trade promulgates regulations on the import tariff quota quantity, allocation method, allocation subjects and other regulations on import tariff quotas for each commodity under specific international commitments.

Article 10. Methods of allocating import tariff quotas

1. Auction

The Ministry of Industry and Trade organises a public auction of import tariff quotas for each commodity within the assigned quota quantity. A trader winning the auction is allocated the corresponding tariff quota quantity to carry out import as prescribed.

2. Dossier review

Based on the regulations on the import tariff quota quantity, allocation method, allocation subjects and other regulations on import tariff quotas for each commodity under specific international commitments in Clause 2, Article 9 of this Circular and the trader's request dossier, the Ministry of Industry and Trade considers allocating tariff quotas to traders on the basis of the trader's production capacity, results of implementing import tariff quotas and production needs.

3. First-registered, first-served

A trader that registers its customs declaration first enjoys the import tariff quota first. The quantity declared on the registered customs declaration is deducted from the total import tariff quota quantity. Where a customs declaration is no longer valid for carrying out procedures or the quantity actually imported is less than the quantity declared to customs, the balance is added back to the total tariff quota quantity.

Where the tariff quota quantity registered by a trader exceeds the remaining quota quantity, the tariff quota quantity enjoyed equals the remaining tariff quota quantity.

Where multiple traders register at the same time and the total registered quantity exceeds the remaining tariff quota quantity, the tariff quota quantity each trader enjoys is calculated in proportion to that trader's registered quantity in the total remaining tariff quota quantity.

4. Designated focal point

The Ministry of Industry and Trade designates a focal point to carry out import under tariff quotas on the basis of international commitments.

5. Other methods of allocating import tariff quotas consistent with international commitments and state management requirements.

Article 11. Dossier and procedure for allocating import tariff quotas by the dossier review method

1. The dossier requesting allocation of import tariff quotas by the dossier review method specified in Clause 2, Article 10 of this Circular comprises:

a) The application for registration of import tariff quotas, made using the form in Appendix V issued with this Circular: 01 original, or an electronic copy where the dossier is submitted online. Where signed under authorisation, the dossier must include a power of attorney prepared in accordance with law.

b) Documents proving that the trader is a subject for allocation of import tariff quotas under the regulations of the Ministry of Industry and Trade in Clause 2, Article 9 of this Circular: 01 copy bearing the trader's seal, or an electronic copy where the dossier is submitted online.

2. The procedure for allocating import tariff quotas by the dossier review method is as follows:

a) The trader submits 01 dossier under Clause 1 of this Article to the Ministry of Industry and Trade by direct delivery, postal service, or online via the National Single Window Portal or the Public Service Portal of the Ministry of Industry and Trade.

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

c) Within 20 working days from the end of the dossier receipt period announced by the Ministry of Industry and Trade, the Ministry of Industry and Trade sends a document seeking opinions of relevant Ministries and ministerial-level agencies.

d) Within 07 working days from the date of receiving the Ministry of Industry and Trade's document seeking opinions, the Ministry or ministerial-level agency shall reply in writing to the Ministry of Industry and Trade on the tariff quota allocation plan.

dd) Within 15 working days from the date of receiving the opinions of Ministries and ministerial-level agencies, the Ministry of Industry and Trade shall grant the Import Licence under tariff quota, using the form in Appendix VI issued with this Circular, to the trader, or reply to the trader in writing that no Import Licence under tariff quota is granted, clearly stating the reasons.

3. An Import Licence under tariff quota by the dossier review method is valid until 31 December of the year of licensing.

Article 12. Reporting regime

1. A trader permitted to import under tariff quotas is responsible for reporting quarterly on the status of importing goods under tariff quotas using the form in Appendix VII issued with this Circular and sending it to the Ministry of Industry and Trade before the 10th of the first month of the following quarter, or reporting ad hoc at the request of the Ministry of Industry and Trade.

2. A trader permitted to import under tariff quotas by the dossier review method must, in the third-quarter report, assess its ability to import under the tariff quota for the whole year, request upward or downward adjustment of the allocated import tariff quota quantity, and report the quota quantity it is unable to import so that the Ministry of Industry and Trade can allocate it to other traders.

3. The reports specified in Clauses 1 and 2 of this Article are sent as electronic data files to the Ministry of Industry and Trade online via email: HNTQ@moit.gov.vn, or via the National Single Window Portal or the Public Service Portal of the Ministry of Industry and Trade.

Chapter IV

EXPORT AND IMPORT OF ROUGH DIAMONDS UNDER THE KP CERTIFICATION SCHEME

Article 13. Export and import of rough diamonds

1. For rough diamonds on the List specified in Appendix III issued with this Circular, traders may export and import only with Participants of the KP Certification Scheme.

The Ministry of Industry and Trade announces the List of Participants of the KP Certification Scheme on the web portal of the Ministry of Industry and Trade.

2. A trader exporting rough diamonds specified in Clause 1 of this Article must be granted a KP Certificate, using the form in Appendix VIII issued with this Circular, by the provincial People's Committee (hereinafter referred to as the licensing agency) under Article 15 of this Circular.

3. A trader importing rough diamonds specified in Clause 1 of this Article must have a KP Certificate issued by the competent authority of the exporting country that is a Participant and must have the import confirmed by the licensing agency under Article 14 of this Circular.

When carrying out customs procedures for import, the trader must produce to the customs authority the KP Certificate issued by the competent authority of the exporting country.

4. Consignments of imported and exported rough diamonds must be packed and sealed before transport.

5. A KP Certificate is a document with anti-counterfeiting features and a specific size and format, certifying that a consignment of rough diamonds complies with the requirements of the KP Certification Scheme.

Article 14. Dossier and procedure for confirming import of rough diamonds under the KP Certification Scheme

1. The dossier requesting confirmation of import of rough diamonds under the KP Certification Scheme comprises:

a) An online declaration requesting confirmation of import of rough diamonds under the KP Certification Scheme.

b) The KP Certificate for the imported consignment issued by the competent authority of the exporting country: 01 original.

c) The import customs declaration (cleared): 01 electronic copy.

2. Procedure for confirming import of rough diamonds under the KP Certification Scheme

a) Within 05 working days from the date of customs clearance of the goods, the trader importing rough diamonds submits 01 dossier requesting import confirmation under Clause 1 of this Article via the National Single Window Portal, the National Public Service Portal or the Public Service Portal of the licensing agency, and submits directly or sends by post the document specified at Point b, Clause 1 of this Article to the licensing agency.

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

c) Within 02 working days from the date of receiving a complete and correct dossier, the licensing agency confirms the import on the right-hand part of the KP Certificate and sends the import confirmation result (02 copies of the KP Certificate issued by the competent authority of the exporting country, with import confirmed by the licensing agency) by post to the trader's registered address.

Article 15. Dossier and procedure for issuing KP Certificates for rough diamonds exported under the KP Certification Scheme

1. The dossier requesting a KP Certificate under the KP Certification Scheme comprises:

a) An online declaration of information on the KP Certificate, in the form and with the guidance prescribed in Appendix VIII issued with this Circular.

b) Commercial invoice: 01 electronic copy.

c) Packing list: 01 electronic copy.

d) Processing contract and processing norms registered with the Customs authority (if any): 01 electronic copy

2. Procedure for issuing KP Certificates under the KP Certification Scheme

a) The trader submits 01 dossier requesting a KP Certificate under Clause 1 of this Article via the National Single Window Portal, the National Public Service Portal or the Public Service Portal of the licensing agency.

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

c) Within 02 working days from the date of receiving a complete and correct dossier, the licensing agency issues the KP Certificate to the trader in the form prescribed in Appendix VIII issued with this Circular and sends the result (01 original and 02 copies) by post to the trader's registered address, or replies to the trader, clearly stating the reasons, that no KP Certificate is issued, via the National Single Window Portal, the National Public Service Portal or the Public Service Portal of the licensing agency.

d) Where it finds that inspection on the dossier is insufficient grounds for issuing a KP Certificate, or discovers signs of violation of the law relating to previously issued KP Certificates, the licensing agency shall preside over, and coordinate with relevant agencies in, carrying out an inspection at the trader's production site.

The order and procedures for inspection at the trader's production site comply with the law on specialised inspection activities.

Within 02 working days from the date of issuing the Notice of conclusion of the Inspection Team that the trader is eligible to be issued a KP Certificate and of receiving a complete and correct dossier, the licensing agency issues the KP Certificate to the trader and sends the result (01 original and 02 copies) by post to the trader's registered address, or replies to the trader, clearly stating the reasons, that no KP Certificate is issued, via the National Single Window Portal, the National Public Service Portal or the Public Service Portal of the licensing agency.

3. A KP Certificate is valid for 02 months from the date of issuance.

Article 16. Dossier and procedure for amending, supplementing and reissuing KP Certificates, due to loss, misplacement or damage, for rough diamonds exported under the KP Certification Scheme

1. The provincial People's Committee that issued the KP Certificate for rough diamonds exported under the KP Certification Scheme to the trader is the agency competent to amend, supplement and reissue that KP Certificate due to loss, misplacement or damage (hereinafter referred to as the licensing agency).

2. Where there is a need to amend or supplement information in the KP Certificate or to reissue a lost, misplaced or damaged KP Certificate, the trader submits 01 online declaration of information on the KP Certificate, in the form and with the guidance prescribed in Appendix VIII issued with this Circular, via the National Single Window Portal, the National Public Service Portal or the Public Service Portal of the licensing agency.

3. Where the dossier is incomplete or incorrect, within 02 working days from the date of receiving the dossier, the licensing agency shall notify the trader to supplement and complete the dossier.

4. Within 02 working days from the date of receiving a complete and correct dossier, the licensing agency amends, supplements or reissues the KP Certificate under the KP Certification Scheme to the trader in the form prescribed in Appendix VIII issued with this Circular and sends the result (01 original and 02 copies) by post to the trader's registered address, or replies to the trader, clearly stating the reasons, that the KP Certificate is not amended, supplemented or reissued, via the National Single Window Portal, the National Public Service Portal or the Public Service Portal of the licensing agency.

4. An amended, supplemented or reissued KP Certificate is valid for 02 months from the date of amendment, supplementation or reissuance.

Article 17. Responsibilities of the licensing agency and of traders exporting and importing rough diamonds

1. Responsibilities of traders

Traders exporting and importing rough diamonds under the KP Certification Scheme are responsible for:

a) Being responsible before law for the accuracy and truthfulness of dossiers and documents submitted or produced to competent authorities.

b) Organising working sessions and providing dossiers and documents at the request of the Ministry of Industry and Trade (Import-Export Department), the licensing agency and relevant agencies when those agencies inspect compliance with this Circular.

c) Storing dossiers and documents relating to confirmation of import of rough diamonds and the issuance, amendment, supplementation and reissuance of KP Certificates under the KP Certification Scheme for a minimum of 03 years from the date of issuance.

d) Promptly reporting to the licensing agency on consignments rejected by the importing country despite having been issued a Vietnamese KP Certificate (if any).

dd) Returning the KP Certificate to the licensing agency where the trader does not export the consignment of rough diamonds within the validity period of the issued KP Certificate.

e) Returning the previously issued KP Certificate to the licensing agency where the trader requests amendment or supplementation of the KP Certificate under Article 16 of this Circular.

2. Responsibilities of the licensing agency

a) Storing dossiers and documents on confirmation of import of rough diamonds and the issuance, amendment, supplementation and reissuance of KP Certificates under the KP Certification Scheme for a minimum of 03 years from the date of issuance.

b) Notifying the Ministry of Industry and Trade (Import-Export Department) of consignments for which KP Certificates are amended, supplemented or reissued due to loss, misplacement or damage, together with information on the previously issued KP Certificate, so as to notify the KP focal point of the importing country within 05 working days from the date of amendment, supplementation or reissuance, online via the email box receiving data of the Import-Export Department or by information on the basis of data sharing of the provincial People's Committee.

c) Providing quarterly information on the status of confirming imports and of issuing, amending, supplementing and reissuing, due to loss, misplacement or damage, KP Certificates, in the form prescribed in Appendix IX issued with this Circular, and sending it to the Ministry of Industry and Trade (Import-Export Department) before the 15th of the first month of the following quarter, online via the email box receiving data of the Import-Export Department or by information on the basis of data sharing of the provincial People's Committee.

d) The provincial People's Committee organises the printing, issuance and management of the use of KP Certificate blank forms under law and under the guidance of the Ministry of Industry and Trade on the KP Certificate form.

Chapter V

COORDINATION IN PROVIDING INFORMATION

Article 18. Coordination in providing information by the Customs Department

1. The Customs Department provides quarterly and ad hoc information and data, upon request, on exporting, importing and temporarily importing for re-export enterprises; types of business; and export and import turnover by commodity and market, to the Ministry of Industry and Trade to serve administration under Clause 4, Article 62 of Government Decree No. 292/2026/ND-CP. Information and data are provided in the forms prescribed in Appendix X issued with this Circular, specifically as follows:

a) Form for information and data on quarterly export and import status with the 05 markets with the highest trade relations with Vietnam in the previous year: Form 01.

b) Form for statistical information and data on import turnover under tariff quotas: Form 02.

c) Form for information and data on business activities of temporary import for re-export, transfer between countries and transit: Form 03.

d) Form for statistics on cases of violation of regulations on business by temporary import for re-export and transfer between countries: Form 04.

dd) Form for information and data on the export and import of consignments of rough diamonds: Form 05.

2. Forms for periodic quarterly information are sent before the 15th of the first month of the following quarter to the Ministry of Industry and Trade (Import-Export Department) online via the email box receiving data of the Import-Export Department or by information on the basis of Customs data sharing.

3. Forms for periodic monthly information are sent before the 15th of the immediately following month to the Ministry of Industry and Trade (Import-Export Department) online via the email box receiving data of the Import-Export Department or by information on the basis of Customs data sharing.

Article 19. Coordination in providing information by provincial People's Committees

Provincial People's Committees provide quarterly periodic information on the status of licensing under Clause 5, Article 62 of Government Decree No. 292/2026/ND-CP, in Form 06 of Appendix X issued with this Circular, and send it to the Ministry of Industry and Trade (Import-Export Department) online via the email box receiving data of the Import-Export Department or by information on the basis of data sharing of the provincial People's Committee before the 10th of the first month of the following quarter to serve administration.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 20. Effect

1. This Circular takes effect from 05 September 2026.

2. This Circular repeals in full the following documents:

a) Circular No. 04/2007/TT-BTM of the Minister of Trade guiding procedures for export, import, processing, liquidation of imported goods and consumption of products of foreign-invested enterprises under the Law on Investment.

b) Joint Circular No. 14/2009/TTLT-BCT-BTC of the Minister of Industry and Trade and the Minister of Finance guiding the certification and procedures for import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme.

c) Circular No. 25/2012/TT-BCT of the Minister of Industry and Trade amending and supplementing Joint Circular No. 14/2009/TTLT-BCT-BTC dated 23 June 2009 of the Ministry of Industry and Trade and the Ministry of Finance guiding the certification and procedures for import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme.

d) Joint Circular No. 01/2012/TTLT-BCT-BTC of the Minister of Industry and Trade and the Minister of Finance amending and supplementing a number of provisions of Joint Circular No. 14/2009/TTLT-BCT-BTC dated 23 June 2009 of the Ministry of Industry and Trade and the Ministry of Finance guiding the certification and procedures for import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme.

dd) Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade detailing a number of articles of the Law on Foreign Trade Management and Government Decree No. 69/2018/ND-CP dated 15 May 2018 detailing a number of articles of the Law on Foreign Trade Management.

3. This Circular partially repeals the following documents:

a) Repealing Article 3 and Appendix III of Circular No. 41/2019/TT-BCT of the Minister of Industry and Trade supplementing the List of exported and imported goods detailed by HS code prescribed in a number of Circulars of the Ministry of Industry and Trade.

b) Repealing Article 25 of Circular No. 42/2019/TT-BCT of the Minister of Industry and Trade amending and supplementing a number of provisions on the periodic reporting regime in Circulars issued or jointly issued by the Minister of Industry and Trade.

c) Repealing Clause 1, Article 1 and Appendix I of Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade amending and supplementing a number of articles prescribing the List of exported and imported goods detailed by HS code issued with a number of Circulars of the Minister of Industry and Trade.

d) Repealing Article 27 and Points n and p, Clause 4, Article 37 of Circular No. 38/2025/TT-BCT of the Minister of Industry and Trade amending and supplementing a number of provisions on decentralisation of administrative procedures in fields within the management scope of the Ministry of Industry and Trade.

dd) Repealing Article 18 of Circular No. 26/2026/TT-BCT of the Minister of Industry and Trade amending and supplementing a number of provisions on decentralisation, reduction and simplification of administrative procedures in fields within the management scope of the Ministry of Industry and Trade.

4. In the course of implementing this Circular, where difficulties arise, traders and relevant agencies and organisations shall report in writing to the Ministry of Industry and Trade (Import-Export Department) for handling.

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

6. The Minister of Industry and Trade, relevant Ministers and heads of ministerial-level agencies, and Chairpersons of provincial People's Committees are responsible for guiding and implementing this Circular.

Article 21. Transitional provisions

1. Licences granted to traders by competent agencies under Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade detailing a number of articles of the Law on Foreign Trade Management and Government Decree No. 69/2018/ND-CP dated 15 May 2018 detailing a number of articles of the Law on Foreign Trade Management; and Joint Circular No. 14/2009/TTLT-BCT-BTC of the Ministry of Industry and Trade and the Ministry of Finance guiding the certification and procedures for import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme, before the effective date of this Circular, continue to be implemented according to the content and validity period of the granted Licences.

2. For complete dossiers for administrative procedures already received by a competent agency before the effective date of this Circular, 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.

3. The List of used medical equipment prohibited from import prescribed in Appendix I of Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade (as amended and supplemented by Appendix I of Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade amending and supplementing a number of articles prescribing the List of exported and imported goods detailed by HS code issued with a number of Circulars of the Minister of Industry and Trade) continues to be implemented until the end of 31 December 2026./.

APPENDIX I

LIST OF USED CONSUMER GOODS AND MEANS PROHIBITED FROM IMPORT BY COMMODITY CODE (HS CODE) WITHIN THE MANAGEMENT COMPETENCE OF THE MINISTRY OF INDUSTRY AND TRADE (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

PRINCIPLES OF APPLICATION

The principles for using this list are as follows:

1. Where only a 2-digit code is listed, all 8-digit codes within that Chapter apply.

2. Where only a 4-digit code is listed, all 8-digit codes within that 4-digit heading apply.

3. Where only a 6-digit code is listed, all 8-digit codes within that 6-digit subheading apply.

4. Where detail is given down to 8-digit codes, only those 8-digit codes apply.

5. For used consumer goods and means prohibited from import, used spare parts, components and parts (if any) of those goods are also prohibited from import. Where there is no commodity code in this list, the commodity code of the spare parts, components and parts is determined according to the actual description of the goods, the Vietnam List of exported and imported goods and the legal normative documents amending and supplementing the Vietnam List of exported and imported goods.

6. The application of the “Commodity code” column and the “Description of goods” column in this list complies with the Vietnam List of exported and imported goods and the legal normative documents amending and supplementing the Vietnam List of exported and imported goods.

I. LIST OF USED CONSUMER GOODS PROHIBITED FROM IMPORT

II. LIST OF USED MEANS PROHIBITED FROM IMPORT

APPENDIX II

LIST OF ROUGH DIAMONDS PROHIBITED FROM EXPORT AND IMPORT UNDER THE KIMBERLEY PROCESS CERTIFICATION SCHEME (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

PRINCIPLES OF APPLICATION

The principles for using this list are as follows:

1. Where detail is given down to 8-digit codes, only those 8-digit codes apply.

2. The application of the “Commodity code” column and the “Description of goods” column in this list complies with the Vietnam List of exported and imported goods and the legal normative documents amending and supplementing the Vietnam List of exported and imported goods.

APPENDIX III

LIST OF ROUGH DIAMONDS EXPORTED AND IMPORTED UNDER THE KIMBERLEY PROCESS CERTIFICATION SCHEME (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

PRINCIPLES OF APPLICATION

The principles for using this list are as follows:

1. Where detail is given down to 8-digit codes, only those 8-digit codes apply.

2. The application of the “Commodity code” column and the “Description of goods” column in this list complies with the Vietnam List of exported and imported goods and the legal normative documents amending and supplementing the Vietnam List of exported and imported goods.

APPENDIX IV

LIST OF GOODS MANAGED BY IMPORT TARIFF QUOTAS UNDER VIETNAM'S COMMITMENTS

(Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

PRINCIPLES OF APPLICATION

The principles for using this list are as follows:

1. Where only a 4-digit code is listed, all 8-digit codes within that 4-digit heading apply.

2. Where only a 6-digit code is listed, all 8-digit codes within that 6-digit subheading apply.

3. Where detail is given down to 8-digit codes, only those 8-digit codes apply.

4. The application of the “Commodity code” column and the “Description of goods” column in this list complies with the Vietnam List of exported and imported goods and the legal normative documents amending and supplementing the Vietnam List of exported and imported goods.

I. List of goods managed by import tariff quotas under Vietnam's commitments at the World Trade Organization (WTO)

II. List of goods managed by import tariff quotas under Vietnam's commitments in the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)

III. List of goods managed by import tariff quotas under Vietnam's commitments in the Free Trade Agreement between Vietnam and the European Union (EVFTA)

IV. List of goods managed by import tariff quotas under Vietnam's commitments in the Free Trade Agreement between Vietnam and the United Kingdom of Great Britain and Northern Ireland (UKVFTA)

V. List of goods managed by import tariff quotas under Vietnam's commitments in the Vietnam - Israel Free Trade Agreement (VIFTA)

VI. List of goods managed by import tariff quotas under Vietnam's commitments in the Free Trade Agreement between Vietnam and the Eurasian Economic Union (VN-EAEU FTA)

VII. List of goods managed by import tariff quotas under Vietnam's commitments in the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA)

VIII. List of goods managed by import tariff quotas under Vietnam's commitments in the ASEAN - China Free Trade Agreement (ACFTA)

IX. List of goods managed by import tariff quotas under Vietnam's commitments in the ASEAN - Japan Comprehensive Economic Partnership Agreement (AJFTA)

X. List of goods managed by import tariff quotas under Vietnam's commitments in the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile (VCFTA)

XI. List of goods managed by import tariff quotas under Vietnam's commitments in the Vietnam - Japan Economic Partnership Agreement (VJEPA)

XII. List of goods managed by import tariff quotas under Vietnam's commitments in the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic

* Valid until the end of 31 December 2030

XIII. List of goods managed by import tariff quotas under Vietnam's commitments in the Agreement on Promoting Bilateral Trade between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia

* Valid until the end of 31 December 2026

XIV. List of goods managed by import tariff quotas under Vietnam's commitments in the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motor vehicles in Vietnamese territory

To be implemented under Decision No. 20/2024/QD-TTg of the Prime Minister guiding the implementation of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motor vehicles in Vietnamese territory.

* Valid until the end of 31 December 2026.

XV. List of goods managed by import tariff quotas under Vietnam's commitments in the Protocol (second amendment) of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motor vehicles in Vietnamese territory

To be implemented under Decision No. 22/2022/QD-TTg of the Prime Minister guiding the implementation of the Protocol (second amendment) of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motor vehicles in Vietnamese territory.

* Valid until the end of 31 December 2026.

APPENDIX V

FORM OF APPLICATION FOR REGISTRATION OF IMPORT TARIFF QUOTAS (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

APPLICATION FOR REGISTRATION OF IMPORT TARIFF QUOTAS FOR YEAR ....

To: Ministry of Industry and Trade (Import-Export Department)

1. Name of trader (clearly state the full Vietnamese name and abbreviated name):

Telephone: ... Fax: ... E-mail: ...

2. Address of the business registration head office:

3. Address of the main production establishment:

4. Products using the tariff-quota commodity as an input material:

5. Need to use the tariff-quota commodity for production (actual capacity/design capacity):

Pursuant to Circular No. ...../2026/TT-BCT dated .... month .... 2026 of the Minister of Industry and Trade, (the Trader) reports on the import status of the commodity ... in year ... and registers the import tariff quota quantity for year ... as follows:

(The Trader) affirms that the above declarations are correct; if incorrect, it takes full responsibility before law.

* Note: Where the tariff quota is adjusted during the year, please state this clearly.

APPENDIX VI

FORM OF IMPORT LICENCE UNDER TARIFF QUOTA (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

To: (Name of trader) (Address: ..............)

Pursuant to Circular No. .../2026/TT-BCT dated .... month .... 2026 of the Minister of Industry and Trade;

In reply to Application for registration of import tariff quota No. ..... dated ... month .... year .... of (name of trader);

The Ministry of Industry and Trade notifies that (name of trader) is permitted to import under the tariff quota for year .... (name of commodity, HS code) in the quantity .... (in words: .....) for....

The trader is responsible for using the imported (name of commodity) for the proper purpose; may not buy, sell, exchange or assign the import tariff quota and goods enjoying the import tariff quota; and shall periodically report import results to the Ministry of Industry and Trade as prescribed.

Import is carried out under current regulations.

This document is valid until the end of 31 December ...../.

APPENDIX VII

REPORT ON THE STATUS OF IMPORTING GOODS UNDER TARIFF QUOTAS (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

To: Ministry of Industry and Trade (Import-Export Department)

Pursuant to Circular No. ...../2026/TT-BCT dated .... month ... 2026 of the Minister of Industry and Trade, (the Trader) reports on the status of importing the commodity ... under the tariff quota for quarter ... (up to the reporting time) as follows:

The trader affirms that the above declarations are correct; if incorrect, the trader takes full responsibility before law./.

APPENDIX VIII

FORM OF KP CERTIFICATE AND DECLARATION GUIDANCE (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

1. Left-hand part of the KP Certificate

THE SOCIALIST REPUBLIC OF VIET NAM

Number: VN...

KIMBERLEY PROCESS CERTIFICATE

The rough diamonds in this shipment have been handled in accordance with the provisions of the Kimberley Process Certification Scheme for rough diamonds.

Country of Origin: ........................ Number of Parcels: ............................

Country of Provenance: ................. .............................

Name and address of exporter: ............. Name and address of importer: ...............

THIS CERTIFICATE

Issued on: ................................... Expires on: ..................................................................

...........................................................................................................................................

Signature of Authorised Officer/ Official Stamp

2. Right-hand part of the KP Certificate

THE SOCIALIST REPUBLIC OF VIET NAM

Number: VN...

KIMBERLEY PROCESS CERTIFICATE IMPORT CONFIRMATION

It is hereby certified that the rough diamonds in this shipment exported

From ...............................

Were accepted for import

Into .................................

By.....................................

On.....................................

And that the import has been checked and verified in compliance with the provisions of the Kimberley Process Certification Scheme for rough diamonds.

Signature of Authorised Officer

Stamp of Importing Authority

GUIDANCE ON COMPLETING THE KP CERTIFICATE FORM

The KP Certificate must be completed in English. The declared content must be consistent with the customs declaration for which customs procedures have been completed and other documents such as the bill of lading, commercial invoice and packing list. The specific content of declaring the KP Certificate is as follows:

1. Reference number:

a) Group 1: write the characters “VN”

b) Group 2: 02 characters (in capital letters) being the abbreviation of the name of the importing country according to the List of Participants of the KP Certification Scheme on the web portal of the Ministry of Industry and Trade and the Public Service Portal of the Ministry of Industry and Trade.

c) Group 3: 02 characters, showing the year of issuance of the KP Certificate

d) Group 4: 02 characters, showing the name of the province where the KP Certificate is issued, with the following codes:

dd) Group 5: 04 characters, showing the serial number of the KP Certificate

Example: If Tuyen Quang Province issues 01 KP Certificate numbered 6 for a consignment exported to EC (Belgium) in 2026, the reference number of this KP Certificate is written as: VNEC26010006

2. Country of Origin is written as follows:

- Where the rough diamonds are mined or extracted in one country, write the name of the country in which the rough diamonds were mined or extracted.

- Write “mixed” where the consignment originates from two (02) or more countries;

- Write “unknown” where the country of origin is not the place where the rough diamonds were mined or extracted and the consignment originates from two (02) or more countries.

3. Country of Provenance: write the name of the last Participant country from which the rough diamonds were exported, as stated in the import documents.

4. Name and address of exporter: write the name and address of the exporter.

5. Number of Parcels: write the number of parcels exported.

6. Name and address of importer: write the name and address of the importer.

7. Weight (Cara/carat): write the weight of the diamonds in carats.

8. Value: write the value of the consignment.

9. Issued on: write the place of issuance of the KP Certificate.

10. Expires on: write the expiry date of the KP Certificate.

11. Signature of Authorised Officer/ Official Stamp: the official competent to issue the KP Certificate signs and the issuing agency affixes its seal.

APPENDIX IX

FORM OF INFORMATION ON THE STATUS OF CONFIRMING IMPORTS AND ISSUING, AMENDING, SUPPLEMENTING AND REISSUING KP CERTIFICATES OF THE PEOPLE'S COMMITTEE OF ......... PROVINCE (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

FORM OF INFORMATION ON THE STATUS OF CONFIRMING IMPORTS AND ISSUING KP CERTIFICATES OF THE PEOPLE'S COMMITTEE OF ........... PROVINCE

(Report for quarter.... year ... )

APPENDIX X

INFORMATION FORMS (Issued with Circular No. 48/2026/TT-BCT dated 05 September 2026 of the Minister of Industry and Trade)

Form 01: Form for information and data on quarterly export and import status with the 05 markets with the highest trade relations with Vietnam in the previous year

FORM FOR INFORMATION AND DATA ON QUARTERLY EXPORT AND IMPORT STATUS WITH THE 05 MARKETS WITH THE HIGHEST TRADE RELATIONS WITH VIETNAM IN THE PREVIOUS YEAR

(Report for quarter .... year ... )

Market with the highest trade relations with Vietnam: Market...

Market with the second-highest trade relations with Vietnam: Market...

Market with the third-highest trade relations with Vietnam: Market...

Market with the fourth-highest trade relations with Vietnam: Market...

Market with the fifth-highest trade relations with Vietnam: Market...

Form 02: Form for statistical information and data on import turnover under tariff quotas

FORM FOR DATA ON IMPORT TURNOVER UNDER TARIFF QUOTAS (INCLUDING TARIFF QUOTAS UNDER COMMITMENTS IN FTAs)

(Report for quarter .... year ... )

Unit: Quantity (SL): tonnes; Value (KN): USD

* According to customs declarations

** The commitment column is classified as follows:

Form 03: Form for information and data on business activities of temporary import for re-export, transfer between countries and transit

FORM FOR DATA ON BUSINESS BY TEMPORARY IMPORT FOR RE-EXPORT, TRANSFER BETWEEN COUNTRIES AND TRANSIT OF GOODS

(Report for quarter .... year ... )

Unit: Quantity (SL): tonnes; Value (KN): USD

* Note:

- DN: Enterprise name/Individual name/Goods owner name

- MST: Tax code

- LH: Type of business (business by temporary import for re-export / business by transfer between countries / transit of goods)

- SL: Quantity

- KN: Value

- CK: Border gate

Form 04: Form for statistics on cases of violation of regulations on business by temporary import for re-export and transfer between countries

FORM FOR STATISTICS ON CASES OF VIOLATION OF REGULATIONS ON BUSINESS BY TEMPORARY IMPORT FOR RE-EXPORT AND BY TRANSFER BETWEEN COUNTRIES

(Report for quarter .... year ... )

Form 05: Form for information and data on the export and import of consignments of rough diamonds

FORM FOR INFORMATION AND DATA ON THE EXPORT AND IMPORT OF CONSIGNMENTS OF ROUGH DIAMONDS

(Report for quarter .... year ... )

Form 06: Form for reporting on the status and results of settling administrative procedures in the field of export and import by the provincial People's Committee

FORM FOR REPORTING ON THE STATUS AND RESULTS OF SETTLING ADMINISTRATIVE PROCEDURES IN THE FIELD OF EXPORT AND IMPORT BY THE PEOPLE'S COMMITTEE OF ......... PROVINCE

(Report for quarter .... year ... )

1. Procedure for granting Licences to export or import goods subject to prohibition of export or import / temporary suspension of export or import

2. Procedure for granting Certificates of Free Sale (CFS) for exported goods

3. Procedure for granting Licences for business by temporary import for re-export; amending, supplementing and reissuing Licences for business by temporary import for re-export

4. Procedure for granting Licences for temporary import for re-export in other forms; amending, supplementing and reissuing Licences for temporary import for re-export in other forms

5. Procedure for granting Licences for temporary export for re-import; amending, supplementing and reissuing Licences for temporary export for re-import

6. Procedure for granting Licences for business by transfer of goods between countries; amending, supplementing and reissuing Licences for business by transfer of goods between countries

7. Procedure for granting Licences for processing of goods; amending, supplementing and reissuing Licences for processing of goods

8. Procedure for granting Licences for processing military uniforms for export to foreign armed forces; granting Licences for import of military uniforms as samples for processing activities; amending, supplementing and reissuing Licences for processing military uniforms and Licences for import of military uniforms as samples

9. Procedure for granting Licences for transit of goods; supplementing and extending transit licences