Decree No. 69/2018/ND-CP

DECREE

DETAILING A NUMBER OF ARTICLES OF THE LAW ON FOREIGN TRADE MANAGEMENT

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

Pursuant to the Commercial Law dated June 14, 2005;

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

Pursuant to the Investment Law dated November 26, 2014 and the Law Amending and Supplementing Article 6 and Appendix 4 on the List of Conditional Business Lines of the Investment Law;

At the proposal of the Minister of Industry and Trade;

The Government hereby promulgates the Decree detailing a number of Articles of the Law on Foreign Trade Management.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree details a number of articles of the Commercial Law and the Law on Foreign Trade Management on:

a) International goods trading activities carried out in the forms of export, import; temporary import for re-export; temporary export for re-import; merchanting trade; transit and other activities related to international goods trading in accordance with law and the 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. Goods being relocated assets; personal luggage; goods serving the needs of individuals with diplomatic status; gifts, donations, and samples shall be implemented in accordance with regulations of the Government and the Prime Minister.

Article 2. Subjects of application

1. State management agencies.

2. Traders engaged in foreign trade activities.

3. Other domestic and foreign organizations and individuals concerned.

Chapter II

MANAGEMENT OF EXPORT AND IMPORT ACTIVITIES

Article 3. Right to freedom of export and import business

1. Vietnamese traders that are not foreign-invested economic organizations may conduct export and import business and carry out other related activities regardless of the business lines registered, except for goods on the List of goods banned from export or import prescribed in this Decree; other goods banned from export or import under law; and goods subject to suspension of export or import.

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

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

3. Export and import activities of foreign traders without commercial presence in Vietnam, and other related organizations and individuals from countries and territories that are members of the World Trade Organization and countries having bilateral agreements with Vietnam, shall be conducted in accordance with regulations of the Government.

Article 4. Export and import procedures

1. For goods exported or imported under a license, the exporting or importing trader must hold a license from the relevant ministry or ministerial-level agency.

2. For goods exported or imported subject to conditions, the exporting or importing trader must satisfy the conditions prescribed by law.

3. For goods on the List of goods subject to inspection upon export or import as prescribed in Article 65 of the Law on Foreign Trade Management, the exporting or importing trader must be subject to inspection by the competent authority as prescribed by law.

4. For goods not falling under Clauses 1, 2 and 3 of this Article, the trader shall only need to complete export or import procedures at the customs authority.

Article 5. Goods banned from export, banned from import

1. Goods banned from export or import shall be governed by the currently effective legal documents and the List of goods banned from export or import prescribed in Appendix I to this Decree.

2. Based on Appendix I to this Decree, ministries and ministerial-level agencies shall publish in detail the goods banned from export or import together with their goods codes (HS codes), on the basis of exchange and agreement with the Ministry of Industry and Trade on the list of goods and with the Ministry of Finance on the HS codes.

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

Article 6. Designation of exporting and importing traders

1. Promulgation of the List of goods exported or imported under the mechanism of designated traders as prescribed in Appendix II to this Decree.

2. The designation of exporting and importing traders shall be carried out in accordance with the regulations of the competent authorities prescribed in Appendix II to this Decree.

Article 7. Goods exported or imported under license, under conditions

1. Promulgation of the List of goods exported or imported under license or under conditions in Appendix III to this Decree.

2. Based on Appendix III to this Decree, ministries and ministerial-level agencies shall publish in detail the goods together with the HS codes, on the basis of exchange and agreement with the Ministry of Industry and Trade on the list of goods and with the Ministry of Finance on the HS codes.

3. Based on Appendix III to this Decree, ministries and ministerial-level agencies shall promulgate, or submit to the competent authority for promulgation, detailed regulations on the issuance of export and import licenses in conformity with law, and shall carry out the licensing in accordance with regulations.

4. Based on the administration objectives of each period, the Minister of Industry and Trade shall regulate the application of automatic export licenses and automatic import licenses to certain goods.

Article 8. Certain goods exported or imported subject to separate regulations

1. Re-export of imported supplies for which the State guarantees the balance of foreign currency for import: goods imported for which the State guarantees the balance of foreign currency to meet import needs may only be re-exported for freely convertible foreign currency, or under a license of the Ministry of Industry and Trade. The Ministry of Industry and Trade shall publish the list of goods re-exportable under license for each period and organize its implementation.

2. The Ministry of Industry and Trade shall provide specific guidance on the import of timber of all kinds from countries sharing a land border, in conformity with the law of Vietnam and of the countries concerned, as well as with relevant agreements between Vietnam and such countries or directive documents of the Prime Minister.

3. The export and import of goods serving national defense and security shall be carried out under decisions of the Prime Minister. Based on the Prime Minister's decisions, the Ministers of National Defense and Public Security shall provide for the licensing of export and import.

4. The import of goods directly affecting national defense and security on the List prescribed in Appendix IV to this Decree, but not for national defense or security purposes, shall be carried out under a license of the Ministry of Industry and Trade on the basis of the opinions of the Ministry of National Defense and the Ministry of Public Security.

5. The import of used machinery, equipment, and technology lines shall be carried out in accordance with regulations of the Prime Minister.

Article 9. Dossiers and procedures for issuance of export and import licenses

The dossiers and procedures for issuance of export and import licenses prescribed in Clause 3, Article 7, Clause 4, Article 8 of this Decree and Clause 1, Article 14 of the Law on Foreign Trade Management shall be as follows:

1. A licensing dossier comprises:

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

b) The investment registration certificate or business registration certificate, enterprise registration certificate: 1 copy bearing the trader's seal.

c) Other relevant papers and documents as prescribed by law.

2. The licensing procedure shall be as follows:

a) The trader shall submit 1 set of the dossier prescribed in Clause 1 of this Article directly, by post, or online (if applicable) to the ministry or ministerial-level agency competent to issue the license.

b) Where the dossier is incomplete or not in proper form, or supplementary explanatory documents are required, within 3 working days from the date of receipt of the dossier, the ministry or ministerial-level agency shall notify the trader to complete the dossier.

c) Unless otherwise provided by law regarding the time limit for issuance of the license, within a maximum of 10 working days from the date of receipt of a complete and valid dossier, the ministry or ministerial-level agency shall issue a written reply to the trader.

d) Where the law provides that the ministry or ministerial-level agency competent to issue the license must consult with relevant agencies, the dossier processing time shall be counted from the time the reply of the relevant agency is received.

dd) The amendment, supplementation, or reissuance of a license lost or misplaced shall be carried out on the following principles:

- The trader shall only need to submit the papers relating to the content to be amended or supplemented.

- The time for amendment, supplementation, or reissuance shall not be longer than the time for issuance of the export or import license.

- Where the amendment, supplementation, or reissuance of the license is refused, the ministry or ministerial-level agency shall issue a written reply clearly stating the reasons.

3. Based on this Decree and relevant law, ministries and ministerial-level agencies shall promulgate, or submit to the competent authority for promulgation, detailed regulations on licensing dossiers, and shall publish the agencies, organizations, and addresses receiving traders' licensing dossiers.

Article 10. Certificate of Free Sale (CFS) for imported goods

1. Promulgation of the List of goods and CFS management authority prescribed in Appendix V to this Decree.

2. Based on management requirements in each period and within the scope of the list of goods prescribed in Clause 1 of this Article, ministries and ministerial-level agencies shall publish in detail the list of imported goods required to submit a CFS together with the HS codes of the goods.

3. A CFS must contain at least the following information:

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

b) Number and date of issuance of the CFS.

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

d) Type or category of the product or goods for which the CFS is issued.

dd) Name and address of the manufacturer.

e) The CFS must clearly state that the product or goods are manufactured and permitted to be freely sold in the market of the manufacturing country or the country issuing the CFS.

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

4. The competent managing ministry or ministerial-level agency shall specify the cases in which a CFS may apply to multiple shipments.

5. Where required by the competent managing ministry or ministerial-level agency, the CFS must be consular legalized in accordance with law, except where exempt from consular legalization under international treaties to which Vietnam is a member or on a reciprocal basis.

6. Where there is doubt as to the authenticity of a CFS, or the imported goods do not conform to the content of the CFS, the competent authority shall send a request for verification to the agency or organization that issued the CFS.

Article 11. CFS for exported goods

1. The competent managing ministry or ministerial-level agency shall issue a CFS for exported goods in accordance with the following regulations:

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

b) The goods have a published applicable standard in conformity with current law.

2. A CFS for exported goods shall be expressed in the English language and must contain at least the information prescribed in Clause 3, Article 10 of this Decree.

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

3. Procedure for issuance of CFS for exported goods

a) The trader shall submit 1 set of the dossier directly, by post, or online (if applicable) to the CFS-issuing agency; the dossier comprises:

- A written request for the CFS clearly stating the name of the goods, the HS code of the goods, the product standard certification number or registration number, standard number (if any), the composition and content of compounds (if any), and the importing country of the goods: 1 original, expressed in both Vietnamese and English.

- The investment registration certificate or business registration certificate, enterprise registration certificate: 1 copy bearing the trader's seal.

- A list of production facilities (if any), including the name and address of each facility and the goods produced for export: 1 original.

- The published applicable standard for the product or goods, together with how it is presented (on the goods label, packaging, or accompanying documents): 1 copy bearing the trader's seal.

b) Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the dossier, the CFS-issuing agency shall notify the trader to complete the dossier.

c) The time limit for issuance of a CFS shall not exceed 3 working days from the date the trader submits a complete and valid dossier. Where the CFS is not issued, the CFS-issuing agency shall issue a written reply clearly stating the reasons.

d) The CFS-issuing agency may conduct an inspection at the place of production where it deems that examination of the dossier alone is insufficient grounds for issuing the CFS, or where signs of violation are detected with respect to a previously issued CFS.

dd) The number of CFS copies issued for goods shall be as requested by the trader.

e) Where a CFS is to be supplemented, amended, or reissued due to loss or misplacement, the trader shall send a written request and relevant papers to the CFS-issuing agency. Within 3 working days from the date of receipt of a complete and valid dossier, the CFS-issuing agency shall consider adjusting or reissuing the CFS to the trader.

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

a) The exporting trader has forged documents or papers.

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

Chapter III

TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, AND MERCHANTING TRADE OF GOODS

Section 1. GENERAL PROVISIONS

Article 12. Prohibition of business in temporary import for re-export, merchanting trade; suspension of business in temporary import for re-export, merchanting trade

1. Promulgation of the List of goods banned from business in temporary import for re-export and merchanting trade in Appendix VI to this Decree.

2. The list of goods prescribed in Clause 1 of this Article shall not apply to goods traded by way of merchanting trade in the form of goods transported directly from the exporting country to the importing country, without passing through a Vietnamese border checkpoint.

3. In order to prevent environmental pollution, epidemics, harm to human health and life, unlawful transshipment, or the risk of trade fraud, the Minister of Industry and Trade shall decide specifically on goods subject to suspension of business in temporary import for re-export and merchanting trade, and shall publicly announce the list together with the HS codes of the goods.

Article 13. Business in temporary import for re-export

1. Vietnamese traders may engage in the business of temporary import for re-export of goods regardless of the business lines registered, subject to the following regulations:

a) For goods subject to conditional business in temporary import for re-export, the trader must satisfy the conditions prescribed in Section 2 of this Chapter.

b) For goods banned from export or import; goods subject to suspension of export or import; goods not yet permitted for circulation or use in Vietnam; and goods subject to management by export quota, import quota, tariff-rate quota, or export/import license, except for automatic export/import licenses, the trader must be granted a License for Business in Temporary Import for Re-export by the Ministry of Industry and Trade. Dossiers and procedures for licensing are prescribed in Articles 19 and 20 of this Decree.

c) Where the goods do not fall under Points a and b of this Clause, the trader shall carry out temporary import for re-export procedures at the customs authority.

2. Foreign-invested economic organizations may only carry out temporary import for re-export of goods as prescribed in Article 15 of this Decree, and may not engage in the business of temporary import for re-export of goods.

3. Goods for business in temporary import for re-export are subject to inspection and supervision by the customs authority from the time of temporary import until the goods are actually re-exported out of Vietnam. Goods transported by container shall not be split up throughout the transport process from the temporary-import border checkpoint to the area under customs supervision, and the place of re-export at the border checkpoint or border crossing point as prescribed.

Where transport requirements necessitate a change or splitting of goods transported by container for re-export, this shall be carried out in accordance with the regulations of the customs authority.

4. Goods for business in temporary import for re-export may remain in Vietnam for not more than 60 days from the date of completion of the temporary-import customs procedures. Where an extension is needed, the trader shall submit a written request for extension to the Customs Sub-Department where the temporary-import procedures were carried out; each extension shall not exceed 30 days, and there shall not be more than 2 extensions for each shipment of goods under temporary import for re-export.

Upon expiry of the above time limit, the trader must re-export the goods out of Vietnam or destroy them. Where the goods are imported into Vietnam, the trader must comply with the regulations on import management and taxation.

5. Business in temporary import for re-export shall be conducted on the basis of two separate contracts: an export contract and an import contract signed with traders of the exporting and importing countries. The export contract may be signed before or after the import contract.

6. Payment for goods under the temporary import for re-export mode must comply with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

Article 14. Regulation of goods for business in temporary import for re-export

1. Where goods are congested in a locality, the provincial-level People's Committee shall direct the functional agencies to take measures to relieve congestion and regulate the flow within the locality, and coordinate with the customs authority at the temporary-import border checkpoint to regulate the volume of goods temporarily imported from the temporary-import checkpoint to the re-export checkpoint.

2. After the relief and regulation measures mentioned in Clause 1 of this Article have been applied but the congestion of goods under temporary import for re-export at the port or border checkpoint has not been relieved, or where necessary, the Ministry of Industry and Trade shall take the lead in coordinating with the provincial-level People's Committee, the General Department of Customs, and the Border Guard High Command to regulate goods for business in temporary import for re-export by the following measures:

a) Issuing a written request to traders to temporarily suspend bringing goods under temporary import for re-export back to Vietnam.

b) Temporarily suspending the issuance of Licenses for Business in Temporary Import for Re-export for goods prescribed in Point b, Clause 1, Article 13 of this Decree.

Article 15. Other forms of temporary import for re-export

1. Except for goods banned from export or import, or goods subject to suspension of export or import, traders may temporarily import goods into Vietnam under a contract signed with a foreign party for the purpose of warranty, maintenance, lease, loan, or other use for a certain period, and then re-export the same goods out of Vietnam, in accordance with the following regulations:

a) For goods not yet permitted for circulation or use in Vietnam, or goods subject to management by export quota, import quota, tariff-rate quota, or export/import license, except for automatic export/import licenses, the trader must be granted a License for Temporary Import for Re-export by the Ministry of Industry and Trade. Dossiers and procedures for licensing are prescribed in Articles 19 and 20 of this Decree.

In particular, for goods not yet permitted for circulation or use in Vietnam, the Ministry of Industry and Trade shall issue the License for Temporary Import for Re-export on the basis of a written approval from the competent managing ministry or ministerial-level agency for that goods.

b) Goods prescribed in Point a, Clause 1 of this Article, when used in Vietnam, must comply with the regulations of the competent managing ministry or ministerial-level agency.

c) Where the goods do not fall under Point a, Clause 1 of this Article, the trader shall carry out temporary import for re-export procedures at the customs authority, without needing a License for Temporary Import for Re-export.

2. Traders may temporarily import goods that they had previously exported, for reprocessing or warranty at the request of the foreign trader, and re-export them back to the foreign trader. The temporary import for re-export procedures shall be carried out at the customs authority, without needing a License for Temporary Import for Re-export.

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

a) Traders may temporarily import goods for display, introduction, or participation in trade fairs and exhibitions, except for goods banned from export or import, or goods subject to suspension of export or import.

b) The temporary import for re-export procedures shall be carried out at the customs authority, without needing a License for Temporary Import for Re-export.

c) The trader shall ensure compliance with the regulations on display, introduction of goods, trade fairs, and exhibitions prescribed in Sections 3 and 4, Chapter IV of the Commercial Law.

4. Except for goods banned from export or import, or goods subject to suspension of export or import, traders shall carry out the temporary import for re-export procedures in the following cases at the customs authority, without needing a License for Temporary Import for Re-export:

a) Temporary import of goods for measurement, testing, or trial purposes.

b) Temporary import for re-export of components and spare parts temporarily imported without a contract to replace or repair foreign ships or aircraft; and components and spare parts temporarily imported to repair ships or aircraft under a contract signed between the foreign shipowner and a repair yard in Vietnam.

c) Temporary import for re-export of containers used to hold exported or imported goods, operated on a rotational basis.

5. For the temporary import for re-export of medical machinery, equipment, and instruments of foreign organizations for medical examination and treatment in Vietnam for humanitarian purposes; and the temporary import for re-export of performance instruments and training or competition equipment of art troupes, sports delegations, or performance troupes, the temporary import for re-export procedures shall be carried out at the customs authority, without needing a License for Temporary Import for Re-export.

Where the medical machinery, equipment, instruments; or performance instruments, training or competition equipment fall under the List of goods banned from export or import; goods subject to suspension of export or import; or goods exported or imported under license or condition, then when carrying out the temporary import for re-export procedures, in addition to the customs dossier as prescribed, the following additional papers must be submitted:

a) A document from the competent agency or organization permitting the reception of the medical delegation or the organization of the event.

b) A written commitment on proper use for the intended purpose and in accordance with law, from the agency or organization permitted to receive the medical delegation or organize the event.

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

Article 16. Border checkpoints for temporary import and re-export of goods

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

2. Re-export of goods through auxiliary border checkpoints and border crossing points shall be carried out as follows:

a) Re-export may only be carried out through auxiliary border checkpoints and border crossing points within border-gate economic zones, and auxiliary border checkpoints outside border-gate economic zones that already have adequate specialized control agencies as prescribed and technical facilities ensuring state management. Such auxiliary border checkpoints and border crossing points shall be announced by the People's Committee of the border province as satisfying the conditions for re-export of goods after reaching agreement with the Ministries of National Defense, Finance, Industry and Trade, and Agriculture and Rural Development.

b) The People's Committees of border provinces, based on the infrastructure conditions at the auxiliary border checkpoints and border crossing points prescribed in Point a, Clause 2 of this Article and the loading, unloading, and goods-handling capacity at such checkpoints and crossing points, shall promulgate regulations on selection of traders permitted to re-export goods under conditional temporary import for re-export as prescribed in Article 21 of this Decree, and goods temporarily imported for re-export under a License as prescribed in Point b, Clause 1, Article 13 of this Decree.

c) For goods not falling under the subjects prescribed in Point b, Clause 2 of this Article, traders shall be permitted to re-export through auxiliary border checkpoints and border crossing points already announced as satisfying the conditions for re-export of goods. The re-export procedures shall be carried out at the customs authority.

3. The dossier and procedure for selecting traders under Point b, Clause 2 of this Article shall be carried out as follows:

a) The trader shall submit 1 set of the dossier directly, by post, or online (if applicable) to the Department of Industry and Trade of the border province where the auxiliary border checkpoint or border crossing point is located. The dossier comprises:

- A written registration for re-export of goods through the auxiliary border checkpoint or border crossing point, clearly stating the type of goods and the checkpoint or crossing point requested for re-export: 1 original.

- The enterprise registration certificate, business registration certificate: 1 copy bearing the trader's seal.

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

b) Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the dossier, the Department of Industry and Trade of the border province shall send a written notice for the trader to complete the dossier.

c) Within 7 working days from the date of receipt of a complete and valid dossier, the Department of Industry and Trade shall submit to the People's Committee of the border province the list of traders satisfying the conditions to re-export goods through the auxiliary border checkpoint or border crossing point.

d) Within 10 working days from the date of receipt of the proposed list from the Department of Industry and Trade, the People's Committee of the border province shall announce the list of traders permitted to re-export goods through the auxiliary border checkpoints and border crossing points. Where the selection of a trader is refused, the People's Committee of the border province shall reply in writing, clearly stating the reasons.

dd) The People's Committee of the border province shall notify the list of traders permitted to re-export goods through the auxiliary border checkpoints and border crossing points to the Ministry of Industry and Trade for coordination of administration.

e) The Chairperson of the People's Committee of each border province shall organize the implementation and strictly manage the re-export of goods through auxiliary border checkpoints and border crossing points in accordance with this Article, preventing smuggling and cross-border leakage of goods. If smuggling or leakage occurs, the Chairperson of the People's Committee of the border province shall be held responsible before the Prime Minister, and re-export activities through the auxiliary border checkpoints and border crossing points in the locality shall be suspended.

g) Annually, the People's Committees of border provinces shall inspect and review traders' compliance with law in order to adjust, supplement, or remove from the list traders that violate the regulations on temporary import for re-export activities; and shall consolidate and report to the Ministry of Industry and Trade for coordination of administration.

4. Temporary import for re-export through other border checkpoints or locations shall be carried out under decisions of the Prime Minister.

5. Where foreign goods are sent into a bonded warehouse for export or re-export through border provinces, the temporary-import checkpoint for sending goods to the bonded warehouse and the checkpoint for exporting or re-exporting goods through border provinces shall be governed by this Article.

Article 17. Temporary export for re-import

1. Traders may temporarily export goods for re-import for the purposes of production, construction, lease, loan, or other use, in accordance with the following regulations:

a) For goods banned from export or import; goods subject to suspension of export or import; and goods subject to management by export quota, import quota, tariff-rate quota, or export/import license, except for automatic export/import licenses, the trader must be granted a License for Temporary Export for Re-import by the Ministry of Industry and Trade. Dossiers and procedures for licensing are prescribed in Articles 19 and 20 of this Decree.

b) Where the goods do not fall under Point a, Clause 1 of this Article, the trader shall carry out temporary export for re-import procedures at the customs authority, without needing a License for Temporary Export for Re-import.

2. Traders may temporarily export goods still within the warranty period under an import contract, or under a warranty contract or agreement signed with a foreign party, for the purpose of warranty, maintenance, or repair. The temporary export for re-import procedures shall be carried out at the customs authority, without needing a License for Temporary Export for Re-import.

3. Where goods are no longer within the warranty period under an import contract or a warranty contract or agreement, temporary export for re-import to a foreign country for warranty, maintenance, or repair shall be carried out as follows:

a) For goods banned from export or import; goods subject to suspension of export or import; and goods subject to management by export quota, import quota, tariff-rate quota, or export/import license, except for automatic export/import licenses, the trader must be granted a License for Temporary Export for Re-import by the Ministry of Industry and Trade. Dossiers and procedures for licensing are prescribed in Articles 19 and 20 of this Decree.

b) Used consumer goods; used components and spare parts on the List of goods banned from import may not be temporarily exported abroad for warranty, maintenance, or repair.

c) Where the goods do not fall under Points a and b of this Clause, the trader shall carry out temporary export for re-import procedures at the customs authority, without needing a License for Temporary Export for Re-import.

4. Traders may temporarily export goods abroad to attend trade fairs and exhibitions. The temporary export for re-import procedures shall be carried out at the customs authority, without needing a License for Temporary Export for Re-import.

In particular, goods banned from export may only participate in trade fairs and exhibitions abroad with the approval of the Prime Minister.

5. The taking of relics, antiquities, and national treasures abroad for display, exhibition, research, or preservation shall be carried out in accordance with the Law on Cultural Heritage.

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

Article 18. Merchanting trade business

1. Vietnamese traders may engage in merchanting trade of goods in accordance with the following regulations:

a) For goods banned from export or import; goods subject to suspension of export or import; goods not yet permitted for circulation or use in Vietnam; and goods subject to management by export quota, import quota, tariff-rate quota, or export/import license, except for automatic export/import licenses, the trader must be granted a License for Merchanting Trade Business by the Ministry of Industry and Trade. Where the merchanting trade is conducted in the form of goods transported directly from the exporting country to the importing country without passing through a Vietnamese border checkpoint, the trader does not need a License for Merchanting Trade Business.

b) Where the goods do not fall under Point a, Clause 1 of this Article, the trader does not need a License for Merchanting Trade Business from the Ministry of Industry and Trade.

2. Foreign-invested economic organizations may not engage in merchanting trade business of goods.

3. Merchanting trade of goods shall be conducted on the basis of two separate contracts: a purchase contract and a sale contract signed by the enterprise with a foreign trader. The purchase contract may be signed before or after the sale contract.

4. Goods for merchanting trade business must be brought into and out of Vietnam at the same border checkpoint area and shall be 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 in merchanting trade business must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

Article 19. Dossiers for issuance of a License for Business in Temporary Import for Re-export; a License for Temporary Import for Re-export; a License for Temporary Export for Re-import; a License for Merchanting Trade Business

1. For business in temporary import for re-export of goods prescribed in Point b, Clause 1, Article 13 of this Decree, the dossier comprises:

a) A written request for a License for Business in Temporary Import for Re-export, clearly stating the goods for temporary import for re-export (name of goods, HS code, quantity, value); the importing and exporting checkpoints: 1 original.

b) The business registration certificate, enterprise registration certificate: 1 copy bearing the trader's seal.

c) The import contract and export contract signed by the enterprise with the foreign customer: 1 copy of each bearing the trader's seal.

d) A report on the implementation of a previously issued License for Business in Temporary Import for Re-export, clearly stating the quantity of goods temporarily imported and the quantity actually re-exported: 1 original.

2. For temporary import for re-export of goods in the other forms prescribed in Point a, Clause 1, Article 15 of this Decree, the dossier comprises:

a) A written request for a License for Temporary Import for Re-export, clearly stating the goods for temporary import for re-export (name of goods, HS code, quantity, value); the purpose of temporary import for re-export; the importing and exporting checkpoints: 1 original.

b) The investment registration certificate or business registration certificate, enterprise registration certificate: 1 copy bearing the trader's seal.

c) The lease or loan contract or agreement signed with the foreign customer: 1 copy bearing the trader's seal.

3. For temporary export for re-import of goods prescribed in Point a, Clause 1 and Point a, Clause 3, Article 17 of this Decree, the dossier comprises:

a) A written request for a License for Temporary Export for Re-import, clearly stating the goods for temporary export for re-import (name of goods, HS code, quantity, value); the purpose of temporary export for re-import; the exporting and importing checkpoints: 1 original.

b) The investment registration certificate or business registration certificate, enterprise registration certificate: 1 copy bearing the trader's seal.

c) The repair or warranty contract or agreement with the foreign partner, or the lease or loan contract or agreement for the goods: 1 copy bearing the trader's seal.

4. For merchanting trade business of goods prescribed in Point a, Clause 1, Article 18 of this Decree, the dossier comprises:

a) A written request for a License for Merchanting Trade Business, clearly stating the goods for merchanting trade (name of goods, HS code, quantity, value); the importing and exporting checkpoints: 1 original.

b) The business registration certificate or enterprise registration certificate: 1 copy bearing the trader's seal.

c) The purchase contract and sale contract signed by the trader with the foreign customer: 1 copy of each bearing the trader's seal.

d) A report on the implementation of a previously issued License for Merchanting Trade Business, clearly stating the quantity of goods brought into and out of Vietnam: 1 original.

Article 20. Procedure for issuance of a License for Business in Temporary Import for Re-export; a License for Temporary Import for Re-export; a License for Temporary Export for Re-import; a License for Merchanting Trade Business

1. The trader shall submit 1 set of the dossier prescribed in Article 19 of this Decree directly, by post, or online (if applicable) to the Ministry of Industry and Trade.

2. Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the trader's dossier, the Ministry of Industry and Trade shall issue a written request for the trader to complete the dossier.

3. Within 5 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall issue the License to the trader. Where the License is not issued, the Ministry of Industry and Trade shall reply in writing, clearly stating the reasons.

In particular, for a License for Temporary Import for Re-export of goods not yet permitted for circulation or use in Vietnam as prescribed in Point a, Clause 1, Article 15 of this Decree, the time limit for issuance of the License is 3 working days from the date the Ministry of Industry and Trade receives the written approval for the temporary import for re-export from the competent managing ministry or ministerial-level agency for such goods.

4. Where a License is to be supplemented, amended, or reissued due to loss or misplacement, the trader shall send a written request and relevant papers to the Ministry of Industry and Trade. Within 3 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider adjusting or reissuing the License to the trader.

Section 2. CONDITIONAL BUSINESS IN TEMPORARY IMPORT FOR RE-EXPORT

Article 21. List of goods for conditional business in temporary import for re-export

Promulgated together with this Decree are the following Lists of goods for conditional business in temporary import for re-export:

1. The List of frozen foods for conditional business in temporary import for re-export, prescribed in Appendix VII to this Decree.

2. The List of goods subject to special excise tax for conditional business in temporary import for re-export, prescribed in Appendix VIII to this Decree.

3. The List of used goods for conditional business in temporary import for re-export, prescribed in Appendix IX to this Decree.

Article 22. Certain separate regulations on conditional business in temporary import for re-export

1. A Vietnamese trader established under the Law on Enterprises (hereinafter referred to as an enterprise) may carry out conditional business in temporary import for re-export upon satisfying the conditions prescribed in Article 23, Article 24, or Article 25 of this Decree, and after being granted a Code for Business in Temporary Import for Re-export of goods by the Ministry of Industry and Trade.

2. In addition to complying with the regulations on business in temporary import for re-export in Articles 12, 13, 14 and 16 of this Decree, an enterprise conducting conditional business in temporary import for re-export must comply with the following regulations:

a) The enterprise may not entrust or accept an entrustment for temporary import for re-export of goods subject to conditional business in temporary import for re-export.

b) The enterprise may not convert the business form from temporary import for re-export to import for domestic consumption with respect to goods subject to conditional business in temporary import for re-export.

c) The bill of lading for goods subject to conditional business in temporary import for re-export shall be governed as follows:

- The bill of lading must be a straight (named) bill of lading and may not be transferred.

- The bill of lading must record the enterprise's Code for Business in Temporary Import for Re-export.

- For used goods under Appendix IX to this Decree, the bill of lading must record the number of the License for Business in Temporary Import for Re-export issued by the Ministry of Industry and Trade.

Article 23. Conditions for business in temporary import for re-export of frozen foods

An enterprise conducting business in temporary import for re-export of frozen foods under Appendix VII to this Decree must satisfy the following conditions:

1. Having a deposit of VND 10 billion paid at a credit institution in the province or city where the enterprise has a warehouse or yard as prescribed in Clause 2 of this Article.

2. Having a warehouse or yard serving business in temporary import for re-export of frozen foods, specifically:

a) The warehouse or yard must have a capacity of at least 100 refrigerated containers of the 40-foot type, with a minimum area of 1,500 m2. The warehouse or yard must be separated from the outside by a solid fence at least 2.5 m high; must have a road for container-carrying vehicles to move in and out of the warehouse or yard; and must have a gate and the enterprise's signboard.

b) The warehouse or yard must have an adequate power supply (including grid power and a backup generator of equivalent capacity) and the specialized equipment needed to operate the refrigerated containers according to the capacity of the warehouse or yard.

c) The warehouse or yard must be owned by the enterprise or leased under a contract signed by the enterprise; and must be located within a planned area of the warehouse and yard system serving business in temporary import for re-export of frozen foods, or within an area designated by the People's Committee of a border province after agreement with the Ministry of National Defense, the Ministry of Finance, and the Ministry of Industry and Trade.

Article 24. Conditions for business in temporary import for re-export of goods subject to special excise tax

An enterprise conducting business in temporary import for re-export of goods subject to special excise tax under Appendix VIII to this Decree must have a deposit of VND 7 billion paid at a credit institution in the province or city where the enterprise was issued its business registration certificate or enterprise registration certificate.

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

An enterprise conducting business in temporary import for re-export of used goods under Appendix IX to this Decree must have a deposit of VND 7 billion paid at a credit institution in the province or city where the enterprise was issued its business registration certificate or enterprise registration certificate.

Article 26. Code for Business in Temporary Import for Re-export

1. The Ministry of Industry and Trade shall issue a Code for Business in Temporary Import for Re-export of goods when the enterprise satisfies the conditions prescribed in Article 23, Article 24, or Article 25 of this Decree.

2. The Code for Business in Temporary Import for Re-export under this Article is a separate code for each group of goods. An enterprise granted a Code for a group of goods may only conduct business in temporary import for re-export of goods within the scope of that group.

3. For a warehouse or yard already declared to demonstrate satisfaction of the business conditions and to be granted a Code for Business in Temporary Import for Re-export, the enterprise may not sublease it to another enterprise for the purpose of applying for a Code for Business in Temporary Import for Re-export of frozen foods.

4. Where foreign goods are sent into a bonded warehouse for export or re-export through the northern border provinces, only an enterprise holding a Code for Business in Temporary Import for Re-export for that group of goods may be named on the declaration for depositing into and withdrawing from the bonded warehouse for export or re-export. Goods deposited at the bonded warehouse shall be governed by the law on customs.

5. Business in temporary import for re-export of goods under Appendices VII, VIII and IX to this Decree, where the enterprise does not re-export through the northern border checkpoints, is not classified as conditional business in temporary import for re-export and does not require a Code for Business in Temporary Import for Re-export. Where necessary to meet management requirements, the Ministry of Industry and Trade shall report to the Prime Minister on applying the regulations on granting a Code for Business in Temporary Import for Re-export to enterprises conducting business in temporary import for re-export and depositing goods into bonded warehouses for export or re-export through border checkpoints other than those in the north.

Article 27. Dossiers and procedures for issuance of a Code for Business in Temporary Import for Re-export

1. The enterprise shall submit 1 set of the dossier requesting a Code for Business in Temporary Import for Re-export directly, by post, or online (if applicable) to the Ministry of Industry and Trade. The dossier comprises:

a) A written request for a Code for Business in Temporary Import for Re-export: 1 original.

b) The business registration certificate or enterprise registration certificate: 1 copy bearing the enterprise's seal.

c) A document from the credit institution certifying that the enterprise has paid the deposit as prescribed in Clause 1, Article 23, or Article 24, or Article 25 of this Decree: 1 original.

d) Documents proving the enterprise's ownership of the warehouse/yard, or a lease contract for a warehouse/yard serving business in temporary import for re-export of frozen foods as prescribed in Clause 2, Article 23 of this Decree: 1 copy bearing the enterprise's seal.

dd) A document from the local electricity authority where the enterprise's warehouse/yard is located, certifying that the warehouse/yard has an adequate grid power supply to operate the refrigerated containers according to capacity: 1 original.

Where the enterprise applies for a Code for Business in Temporary Import for Re-export of goods subject to special excise tax or used goods, it does not need to submit the papers mentioned in Points d and dd, Clause 1 of this Article.

2. Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the enterprise's dossier, the Ministry of Industry and Trade shall issue a written request for the enterprise to complete the dossier.

3. For a Code for Business in Temporary Import for Re-export of frozen foods, within 7 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall conduct an inspection, or authorize the provincial-level Department of Industry and Trade where the enterprise's warehouse/yard is located to inspect and certify the conditions on the warehouse/yard. Within 7 working days from the date of the inspection result on the warehouse/yard conditions, the Ministry of Industry and Trade shall consider issuing the Code for Business in Temporary Import for Re-export of frozen foods to the enterprise.

For a Code for Business in Temporary Import for Re-export of goods subject to special excise tax and a Code for Business in Temporary Import for Re-export of used goods, within 7 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider issuing the Code for Business in Temporary Import for Re-export to the enterprise.

Where the Code for Business in Temporary Import for Re-export is not issued, the Ministry of Industry and Trade shall reply in writing, clearly stating the reasons.

4. Where a Code for Business in Temporary Import for Re-export is to be supplemented, amended, or reissued due to loss or misplacement, the enterprise shall send a written request and relevant papers to the Ministry of Industry and Trade. Within 5 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider adjusting or reissuing the Code for Business in Temporary Import for Re-export to the enterprise.

5. Where verification of documents and papers in an enterprise's dossier requesting a Code for Business in Temporary Import for Re-export is required, the processing time prescribed in Clauses 3 and 4 of this Article shall be counted from the time the Ministry of Industry and Trade receives the reply from the relevant agencies with respect to the verification.

Article 28. Revocation of the Code for Business in Temporary Import for Re-export

1. The Ministry of Industry and Trade shall revoke the Code for Business in Temporary Import for Re-export at the request of the enterprise, on the basis of certification by the relevant agencies of the following:

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

b) The enterprise has fulfilled all obligations arising in the process of transporting and storing goods under temporary import for re-export as prescribed in this Decree (if any).

2. The Ministry of Industry and Trade shall revoke the Code for Business in Temporary Import for Re-export where the enterprise commits violations in the following cases:

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

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

c) Failure to pay in full the additional deposit within 30 days from the date the Ministry of Industry and Trade issues a notice as prescribed in Clause 2, Article 30 of this Decree.

d) Failure to properly comply with the requirements of the competent authority on regulation of goods under temporary import for re-export as prescribed in Article 14 of this Decree.

dd) Conducting business in temporary import for re-export of goods without a License for Business in Temporary Import for Re-export issued by the Ministry of Industry and Trade as prescribed.

e) Conducting business in temporary import for re-export of goods subject to prohibition of, or suspension of, business in temporary import for re-export.

g) Refusing responsibility for handling shipments that have arrived at Vietnamese ports or border checkpoints under a signed import contract.

h) Unauthorized diversion of goods under temporary import for re-export to domestic consumption.

i) Unauthorized breaking of customs seals on goods under temporary import for re-export.

3. An enterprise whose Code for Business in Temporary Import for Re-export is revoked under Points a, b, c, d, dd, h, and i of Clause 2 of this Article shall not be reissued a Code for Business in Temporary Import for Re-export within 2 years from the date of revocation.

4. An enterprise whose Code for Business in Temporary Import for Re-export is revoked under Points e and g of Clause 2 of this Article shall not be considered for reissuance of the Code for Business in Temporary Import for Re-export.

Article 29. Temporary suspension of the effect of the Code for Business in Temporary Import for Re-export

1. The Ministry of Industry and Trade shall consider temporarily suspending the effect of the Code for Business in Temporary Import for Re-export where the enterprise is being investigated by a functional agency for acts of violation prescribed in this Decree, or at the request of the functional agency.

2. The period of temporary suspension of the effect of the Code for Business in Temporary Import for Re-export shall be 3 months, 6 months, or 1 year, depending on the specific case or at the request of the functional agency.

Article 30. Management, use and refund of the enterprise's deposit

1. The credit institution where the enterprise pays the deposit shall be responsible for managing the enterprise's deposit and shall immediately notify the Ministry of Industry and Trade upon any change in the enterprise's deposit or when the enterprise's deposit is used to pay expenses under a decision of the violation-handling agency.

2. Where the enterprise fails to pay the expenses prescribed in Clause 4, Article 31 of this Decree, the relevant provincial-level People's Committee, on the basis of the request and violation-handling decision of the violation-handling agency, shall issue a written request to the credit institution where the enterprise paid the deposit to deduct from the deposit to pay these expenses.

The violation-handling agency and the relevant provincial-level People's Committee shall immediately notify the Ministry of Industry and Trade of the handling of the violation and the use of the deposit mentioned above, so that the Ministry of Industry and Trade can notify the enterprise to pay the full additional deposit as prescribed before continuing to conduct business in temporary import for re-export.

3. The enterprise shall be refunded the entire deposit, or the remaining deposit after it has been used to pay the expenses prescribed in Clause 4, Article 31 of this Decree (if any), in the following cases:

a) The enterprise is not granted a Code for Business in Temporary Import for Re-export by the Ministry of Industry and Trade. The deposit shall be refunded to the enterprise on the basis of the Ministry of Industry and Trade's written reply refusing to grant the Code for Business in Temporary Import for Re-export.

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

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

d) For the cases prescribed in Points b and c, Clause 3 of this Article, the refund of the enterprise's deposit shall be carried out on the basis of the Ministry of Industry and Trade's Decision to revoke the Code for Business in Temporary Import for Re-export.

Article 31. Responsibilities of an enterprise granted a Code for Business in Temporary Import for Re-export

1. Maintaining the conditions prescribed in this Decree throughout the enterprise's use of the Code for Business in Temporary Import for Re-export.

2. Strictly clearing frozen foods from ports and border checkpoints to its own warehouse/yard at the request of the competent authority in case of congestion or backlog.

3. Collecting and treating waste and wastewater to prevent epidemics and ensure environmental hygiene at the warehouse/yard serving business in temporary import for re-export of frozen foods.

4. Paying in full the following expenses (if incurred):

a) Environmental remediation and cleanup if the enterprise's goods cause environmental pollution during storage, temporary import, or re-export in Vietnam.

b) Destruction of backlogged goods that cannot be re-exported, or temporarily imported goods inconsistent with the declaration and subject to destruction.

c) Payment of other expenses arising from the enterprise's violation of the regulations on business in temporary import for re-export and depositing goods into bonded warehouses.

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

Section 3. ASSIGNMENT OF MANAGEMENT AND ADMINISTRATION OF TEMPORARY IMPORT FOR RE-EXPORT; TEMPORARY EXPORT FOR RE-IMPORT, AND MERCHANTING TRADE

Article 32. Ministry of Industry and Trade

1. Urging and guiding relevant ministries, sectors, and localities in implementation; organizing inspections and coordinating with relevant agencies, organizations, and traders to inspect compliance with the regulations on management of temporary import for re-export, temporary export for re-import, and merchanting trade activities in this Decree.

2. Organizing the inspection and certification of the warehouse/yard conditions of enterprises conducting business in temporary import for re-export of frozen foods, or authorizing the Department of Industry and Trade to organize the inspection and certification.

3. Implementing measures to regulate goods where necessary, as prescribed by this Decree.

Article 33. Provincial-level People's Committees

1. Organizing the planning and investment in the construction of transport infrastructure, warehouse and yard systems, loading and unloading facilities, goods gathering locations, re-export locations, power supply, and other conditions to ensure business in temporary import for re-export, merchanting trade, and the storage and preservation of goods in the re-export area.

2. Assessing the demand for and capacity to develop business in temporary import for re-export of frozen foods in the locality; reaching agreement with the Ministry of National Defense, the Ministry of Finance, the General Department of Customs, the Border Guard High Command, and the Ministry of Industry and Trade to designate the location for building the warehouse and yard system serving business in temporary import for re-export of frozen foods in the province.

3. Based on current regulations, taking the lead in and coordinating with relevant ministries and sectors to organize the management and administration of business in temporary import for re-export and merchanting trade of goods in the locality, and being responsible to the Government and the Prime Minister for such business in the locality.

4. Coordinating with relevant ministries and sectors to ensure sufficient specialized inspection forces and adequate facilities for such forces to inspect and supervise goods under temporary import for re-export and merchanting trade circulating in the locality, ensuring requirements on national defense, security, social order and safety, and limiting trade fraud, cross-border leakage, smuggling, tax evasion, and environmental pollution.

5. Taking the lead in coordinating with relevant ministries and sectors to take measures to regulate goods under temporary import for re-export and merchanting trade in case of congestion in the locality; promptly notifying the Ministry of Industry and Trade of developments in the delivery and receipt of goods in the locality, and proposing management measures to avoid congestion at ports and border checkpoints.

6. Taking the lead in reaching agreement with relevant ministries and sectors before announcing auxiliary border checkpoints and border crossing points within border-gate economic zones, and auxiliary border checkpoints outside border-gate economic zones, as satisfying the conditions for re-export of goods once they have adequate specialized control agencies as prescribed and technical facilities ensuring state management.

7. Collecting fees on goods under business in temporary import for re-export under the guidance of the Ministry of Finance, in order to increase budget revenue serving investment in and upgrading of the road system, yards, environmental protection, and protection of security and order at border checkpoints.

8. Promptly notifying the Ministry of Industry and Trade and traders of changes in the maritime trade policy of neighboring countries, so as to have a plan to regulate goods under temporary import for re-export and avoid the risk of congestion at ports and border checkpoints.

9. Directing the provincial Department of Industry and Trade to:

a) Regularly monitor and inspect enterprises in maintaining the conditions for business in temporary import for re-export, and notify the Ministry of Industry and Trade for coordinated handling when an enterprise fails to maintain the conditions prescribed in this Decree.

b) Periodically report quarterly to the Ministry of Industry and Trade on the situation of business in temporary import for re-export and merchanting trade of goods; and on enterprises' compliance with law in implementing the regulations on business in temporary import for re-export and merchanting trade in the locality.

c) Carry out, under authorization of the Ministry of Industry and Trade, the inspection of the warehouse/yard or verification of papers relating to the business conditions prescribed in this Decree.

d) Notify the Ministry of Industry and Trade of cases of violation of the regulations on business in temporary import for re-export and merchanting trade arising in the locality for coordinated handling.

Article 34. General Department of Customs

1. Based on the functions and tasks assigned as prescribed by law, organizing the implementation, inspection, control, and close supervision of goods under temporary import for re-export from the time of import into Vietnam until actual export out of Vietnam, in accordance with the customs law.

2. Periodically providing quarterly information and statistical data on business in temporary import for re-export to the Ministry of Industry and Trade, and providing ad hoc information and data at the request of the Ministry of Industry and Trade to serve directing and administration work.

3. Notifying the Ministry of Industry and Trade and the relevant provincial-level People's Committee in the following cases for coordinated administration and handling:

a) An enterprise violates the regulations on business in temporary import for re-export and merchanting trade business.

b) There is congestion of goods under business in temporary import for re-export and merchanting trade at ports and border checkpoints.

Chapter IV

TRANSIT OF GOODS

Article 35. General provisions on transit of goods

1. Transit of goods

a) For goods being weapons, explosives, explosive precursors, and support tools, the Ministry of Industry and Trade shall take the lead in coordinating with the Ministry of National Defense and the Ministry of Public Security to report to the Prime Minister for consideration and decision on permitting the transit.

b) For goods banned from export or import; goods subject to suspension of export or import; and goods banned from trading under law, the Ministry of Industry and Trade shall consider issuing a Goods Transit License.

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

2. Transshipment of goods

Where the goods prescribed in Point b, Clause 1 of this Article are transported by sea from abroad into a transshipment area at a seaport, and are then brought abroad from that same transshipment area, or brought to a transshipment area at another port or seaport to be brought abroad, the transshipment procedures shall be carried out under the guidance of the Ministry of Finance, without needing a license from the Ministry of Industry and Trade.

3. For Agreements on the transit of goods through the territory of Vietnam signed between Vietnam and countries sharing a common border, implementation shall be under the guidance of the Ministry of Industry and Trade.

4. The transport of goods on the List of highly hazardous goods in transit through the territory of Vietnam must comply with Vietnamese law on the transport of dangerous goods and the relevant international treaties to which the Socialist Republic of Vietnam is a member.

5. The owner of goods in transit must pay customs fees and other fees applicable to goods in transit as prescribed by the current regulations of Vietnam.

Article 36. Dossiers and procedures for issuance of the Goods Transit License

1. For transit of goods being weapons, explosives, explosive precursors, and support tools.

a) The goods owner shall submit 1 set of the dossier requesting transit of goods directly, by post, or online (if applicable) to the Ministry of Industry and Trade. The dossier comprises:

- A written request for transit of goods, clearly stating the goods (name of goods, HS code, quantity, value); means of transport; and transport route: 1 original.

- The transport contract: 1 original.

- An official letter of request from the competent authority of the country requesting transit of the goods, addressed to the Minister of Industry and Trade: 1 original.

b) Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the dossier, the Ministry of Industry and Trade shall issue a written request for the goods owner to complete the dossier.

c) Within 7 working days from the date of receipt of the goods owner's complete and valid dossier, the Ministry of Industry and Trade shall issue a document to consult the Ministry of National Defense and the Ministry of Public Security.

d) Within 5 working days from the date of receipt of the Ministry of Industry and Trade's document, the Ministry of National Defense and the Ministry of Public Security shall issue a written reply.

dd) Within 5 working days from the date of receipt of the opinions of the Ministry of National Defense and the Ministry of Public Security, the Ministry of Industry and Trade shall submit a document to the Prime Minister for consideration and decision.

e) Within 5 working days from the date of receipt of the Prime Minister's opinion, the Ministry of Industry and Trade shall reply to the goods owner in writing.

2. For transit of goods banned from export or import; goods subject to suspension of export or import; and goods banned from trading under law:

a) The goods owner shall submit 1 set of the dossier requesting permission for transit as prescribed in Point a, Clause 1 of this Article directly, by post, or online (if applicable) to the Ministry of Industry and Trade.

b) Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the dossier, the Ministry of Industry and Trade shall issue a document to the goods owner requesting completion of the dossier.

c) Within 7 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall issue the Transit License to the goods owner.

d) Where the Transit License is not issued, the Ministry of Industry and Trade shall issue a written reply to the goods owner, clearly stating the reasons.

dd) Where the License is to be supplemented, amended, or reissued due to loss or misplacement, the goods owner shall send a written request and relevant papers to the Ministry of Industry and Trade. Within 3 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider adjusting or reissuing the License.

Article 37. Traders providing transit-transport services for goods

A trader registered to conduct business in the freight-forwarding and transport lines may provide transport services for a foreign goods owner in transit through the territory of Vietnam.

Chapter V

PROCESSING OF GOODS INVOLVING A FOREIGN ELEMENT

Section 1. ACCEPTING PROCESSING OF GOODS FOR FOREIGN TRADERS

Article 38. Processing of goods for foreign traders

1. Vietnamese traders may accept processing of lawful goods for foreign traders, except for goods banned from export or import, or goods subject to suspension of export or import.

2. For goods on the list of conditional business lines, only traders satisfying the conditions prescribed for the production or trading of such goods may process them for export to foreign parties.

3. For goods imported under the designated-trader mechanism within the management authority of the State Bank of Vietnam, the processing of goods shall be carried out in accordance with the regulations of the State Bank of Vietnam.

4. For goods exported or imported under license, the trader may only sign a processing contract with a foreign trader after being granted a License by the Ministry of Industry and Trade.

The dossier and procedure for issuance of the License shall be as follows:

a) The trader shall submit 1 set of the dossier requesting a Goods Processing License directly, by post, or online (if applicable) to the Ministry of Industry and Trade. The dossier comprises:

- A written request for the Goods Processing License, specifically stating the contents prescribed in Article 39 of this Decree: 1 original.

- The investment registration certificate or business registration certificate, enterprise registration certificate: 1 copy bearing the trader's seal.

- The certificate of eligibility for production or trading (if any): 1 copy bearing the trader's seal.

b) Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the trader's dossier, the Ministry of Industry and Trade shall issue a written request for the trader to complete the dossier.

c) Within 5 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall issue a document to consult the relevant ministry or ministerial-level agency.

d) Within 5 working days from the date of receipt of the Ministry of Industry and Trade's document, the relevant ministry or ministerial-level agency shall issue a written reply to the Ministry of Industry and Trade.

dd) Within 5 working days from the date of receipt of the reply from the relevant ministry or ministerial-level agency, the Ministry of Industry and Trade shall issue the License to the trader. Where the License is not issued, the Ministry of Industry and Trade shall reply in writing, clearly stating the reasons.

e) Where the trader holds a certificate of eligibility for production or trading of the goods to be processed for the foreign trader, the Ministry of Industry and Trade shall consider issuing the License to the trader within 5 working days from the date of receipt of a complete and valid dossier, without consulting the relevant ministries or ministerial-level agencies as prescribed in Point c, Clause 3 of this Article.

g) Where the License is to be supplemented, amended, or reissued due to loss or misplacement, the trader shall send a written request and relevant papers to the Ministry of Industry and Trade. Within 5 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider adjusting or reissuing the License to the trader.

Article 39. Processing contract

A processing contract must be made in writing or in another form of equivalent legal value as prescribed by the Commercial Law, and must at least include the following clauses:

1. Name and address of the contracting parties and the direct processing party.

2. Name and quantity of the processed products.

3. Processing fee.

4. Payment term and method of payment.

5. List, quantity, and value of imported and domestically produced raw materials, supplies and materials (if any) for processing; the use norms for raw materials, supplies and materials; the consumption norms for materials; and the raw material loss ratio in processing.

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

7. Measures for handling scrap, waste, and defective products, and principles for handling leased or lent machinery and equipment, and surplus raw materials, supplies, and materials, after termination of the processing contract.

8. Place and time of delivery.

9. Trademark of the goods and designation of origin of the goods.

10. Term of validity of the contract.

Article 40. Use norms, consumption norms, and loss ratios of raw materials, supplies, and materials

1. The use norms, consumption norms, and loss ratios of raw materials, supplies, and materials shall be agreed by the parties in the processing contract, taking into account the norms and loss ratios formed in the relevant production and processing sectors of Vietnam at the time of signing the contract.

2. The at-law representative of the trader accepting the processing shall be directly responsible before the law for the use of imported raw materials, supplies, and materials for the correct processing purpose, and for the accuracy of the use norms, consumption norms, and loss ratios of the raw materials and supplies used in processing.

Article 41. Leasing, borrowing, or importing machinery and equipment of the ordering party to perform the processing contract

The processing party may lease or borrow machinery and equipment from the ordering party to perform the processing contract. The lease, loan, or gift of machinery and equipment must be agreed in the processing contract.

Article 42. Rights and obligations of the ordering and accepting parties in processing

1. For the ordering party:

a) Delivering all or part of the processing raw materials and supplies as agreed in the processing contract.

b) Receiving back all of the processed products; machinery and equipment leased or lent to the processing party; and raw materials, supplies, materials, and scrap after liquidation of the processing contract, except where permitted for on-spot export, destruction, or gifting as prescribed in this Decree.

c) Being permitted to send experts to Vietnam to provide technical production guidance and to inspect the quality of the processed products as agreed in the processing contract.

d) Being responsible for the right to use the trademark and designation of origin of the goods.

dd) Complying with the provisions of Vietnamese law relating to processing activities and the terms of the signed processing contract.

e) Being permitted to export on the spot the processed products; leased or lent machinery and equipment; surplus raw materials, supplies, and materials; and defective products and scrap, under a written agreement of the relevant parties, in conformity with current regulations on management of export and import of goods, and must fulfill tax obligations and other financial obligations as prescribed by law.

2. For the accepting party:

a) Being entitled to exemption from export tax and import tax as prescribed by tax law, with respect to goods temporarily imported within the norms and loss ratios for performing the processing contract, and with respect to processed products for export.

b) Being permitted to hire another trader for processing.

c) Being permitted to supply part or all of the raw materials, supplies, and materials for processing as agreed in the processing contract; and must pay export tax as prescribed by the Law on Export Tax and Import Tax with respect to the portion of raw materials, supplies, and materials purchased domestically.

d) Being permitted to receive payment from the ordering party in the form of processed products, except products on the List of goods banned from import or subject to suspension of import. For products on the List of goods imported under license or condition, the regulations on license and condition must be complied with.

dd) Must comply with the provisions of Vietnamese law on processing for export and import, domestic production of goods, and the terms of the signed processing contract.

e) Carrying out the procedures for on-spot export of the processed products; leased or lent machinery and equipment; surplus raw materials, supplies, and materials; and defective products and scrap, under authorization of the ordering party.

3. The conditions for on-spot export and import of the processed products; leased or lent machinery and equipment; and surplus raw materials, supplies, materials, defective products, and scrap prescribed in Point e, Clause 1 and Point e, Clause 2 of this Article shall be as follows:

a) Compliance with the regulations on management of export and import of goods, on tax, and other financial obligations as prescribed by law.

b) There must be a sale and purchase contract signed between the foreign trader or its lawfully authorized representative and the importing trader.

Article 43. Successive processing

A trader may conduct successive processing, specifically as follows:

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

2. Processed products of the preceding-stage processing contract are delivered to the trader designated by the ordering party for the next-stage processing contract.

Article 44. Notification, liquidation, and settlement of processing contracts

1. Before performing a processing contract, the organization or individual shall notify the processing contract to the customs authority. Upon completion or expiry of a processing contract, the parties to the contract must liquidate the contract and periodically make settlement reports on the use of raw materials, supplies, and exported products to the customs authority.

The Ministry of Finance shall guide the procedure for notifying the processing contract and settling the processing activity with the customs authority.

2. The basis for liquidating a processing contract is the quantity of imported raw materials, supplies, and materials, and the quantity of exported products, according to the use norms of raw materials, supplies, and materials, the material consumption norms, and the loss ratio agreed in the processing contract.

The basis for settlement of a processing contract is the quantity of imported raw materials, supplies, and materials, the quantity of re-exported raw materials, supplies, and materials, and the quantity of exported products, according to the use norms of raw materials, supplies, the material consumption norms, and the loss ratio consistent with the actual performance of the contract.

3. Leased or lent machinery and equipment under the contract; and surplus raw materials, supplies, materials, defective products, scrap, and waste shall be handled as agreed in the processing contract, but must conform to Vietnamese law.

4. The destruction of scrap, defective products, and waste (if any) may only be carried out after obtaining written permission from the Department of Natural Resources and Environment, and must be carried out under the supervision of the customs authority. Where destruction in Vietnam is not permitted, the goods must be re-exported as instructed by the ordering party.

5. The gifting of machinery, equipment, raw materials, supplies, materials, scrap, and defective products shall be governed as follows:

a) The ordering party must have a written document of gifting.

b) The recipient of the gift must carry out import procedures in accordance with the regulations on import; must pay import tax and other taxes (if any); and must register the asset as prescribed by current regulations.

c) Scrap and defective products within the use norms and loss ratio, if on the list of scrap permitted for import, need not go through customs procedures and are exempt from import tax, but are subject to value-added tax and corporate income tax.

Article 45. Customs procedures

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

Article 46. Other forms of processing, repair, and reprocessing of machinery and equipment

The Prime Minister shall consider and decide on the processing of goods banned from export or import, or goods subject to suspension of export or import, for foreign traders for consumption abroad.

Article 47. Processing of military uniforms

1. Military uniforms as referred to in this Article means the uniforms of servicemen of foreign armed forces, manufactured according to a uniform pattern and specification, and worn as prescribed by the foreign armed forces concerned. The List of military-uniform products supplied to foreign armed forces is prescribed in Appendix X to this Decree.

Textile and garment products on this List that are not military-uniform products supplied to foreign armed forces need not comply with this Article.

2. Military uniforms manufactured or processed for export to foreign armed forces may not be consumed in Vietnam.

3. Raw materials and supplies used to manufacture or process military uniforms for export to foreign armed forces shall be subject to supervision by the Customs authority from the time of import until the military-uniform products are actually exported out of Vietnam.

4. Dossier for issuance of the License for manufacturing or processing military uniforms for foreign armed forces:

a) A written request for the License, clearly stating the name of goods, quantity, value; the destination port: 1 original.

b) The business registration certificate, enterprise registration certificate, or investment registration certificate: 1 copy bearing the trader's seal.

c) The purchase order or a written request to enter into the contract, together with 2 color photos per product sample ordered for manufacturing or processing: 2 copies bearing the trader's seal.

The purchase order or written request to enter into the contract must contain at least the following contents: name, address, and telephone number of the ordering and processing/manufacturing parties; name of goods; quantity; payment value or processing fee; payment term and method of payment; and place and time of delivery.

d) In addition to the papers prescribed in Points a, b, and c, Clause 4 of this Article, the trader shall submit together with the dossier one of the following documents:

- A contract or agreement for procurement of military uniforms signed between the ordering party and the agency responsible for procurement and logistics of the foreign armed forces.

- A document from the agency responsible for procurement and logistics of the foreign armed forces, or the competent authority of the ordering country, or the diplomatic representative office of the ordering country in Vietnam, certifying the end-using unit of the armed forces for the military-uniform products manufactured or processed in Vietnam.

The certification document must contain at least the following contents: the importing country, the name of the armed-forces unit; the name of the ordering party; and the name of the Vietnamese trader accepting the manufacturing or processing.

The papers prescribed in Point d, Clause 4 of this Article must be consular legalized as prescribed.

dd) In particular, for the U.S. market, the trader shall submit 1 copy of the Manufacturer Identification Code (MID Code) for textile and garment goods exported to the United States, already issued by the Ministry of Industry and Trade.

5. Procedure for issuance of the License for manufacturing or processing military uniforms for export to foreign armed forces

a) The trader shall submit 1 set of the dossier prescribed in Clause 4 of this Article directly, by post, or online (if applicable) to the Ministry of Industry and Trade.

b) Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the dossier, the Ministry of Industry and Trade shall notify the trader to complete the dossier.

c) Within 7 working days from the date of receipt of the trader's complete and valid dossier, the Ministry of Industry and Trade shall send a document seeking the opinion of the Ministry of National Defense or the Ministry of Public Security.

d) Within 5 working days from the date of receipt of the Ministry of Industry and Trade's document, the Ministry of National Defense or the Ministry of Public Security shall issue a written reply to the Ministry of Industry and Trade.

dd) Within 5 working days from the date of receipt of the reply from the Ministry of National Defense or the Ministry of Public Security, the Ministry of Industry and Trade shall issue the License to the trader. Where the License is refused, the Ministry of Industry and Trade shall reply in writing, clearly stating the reasons.

e) Where the License is to be supplemented, amended, or reissued due to loss or misplacement, the trader shall send a written request and relevant papers to the Ministry of Industry and Trade. Within 5 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider adjusting or reissuing the License to the trader. Where the request for supplementation, amendment, or reissuance is refused, the Ministry of Industry and Trade shall reply in writing, clearly stating the reasons.

g) The Ministry of Industry and Trade shall revoke an issued License where it discovers that the trader has declared information relating to the request for the License untruthfully or inaccurately, or has failed to properly comply with the License.

6. Responsibilities of the trader manufacturing or processing military uniforms for export

a) Exporting all military-uniform products manufactured or processed in Vietnam; not using or consuming the military-uniform products in Vietnam.

b) Re-exporting or destroying all imported samples, surplus raw materials, surplus supplies, scrap, and defective products in accordance with current regulations, under the supervision of the Ministry of National Defense, the Ministry of Natural Resources and Environment, the Ministry of Industry and Trade, and the General Department of Customs.

c) Arranging to work with, and providing dossiers and documents at the request of, the licensing agency and relevant agencies when such agencies conduct an on-site inspection of the production facility after the trader has been granted the License.

d) Being responsible before the law for the accuracy and truthfulness of the declarations relating to the request for the License.

7. Processing of military uniforms, in addition to complying with this Article, must comply with the regulations on processing of goods involving a foreign element prescribed in Chapter V of this Decree.

8. Import of military-uniform samples

a) A trader already granted a License for manufacturing or processing military uniforms for export to foreign armed forces under Article 47 of this Decree may import military-uniform samples for manufacturing or processing.

b) Where the trader has not yet been granted a License for manufacturing or processing military uniforms, the import of military-uniform samples for research and manufacturing/processing for export shall be carried out as follows:

- The trader shall submit 1 original of the application for registration to import military-uniform samples, clearly stating the name of goods, quantity, ordering country, and end-using unit, together with 2 color photos per product sample, directly, by post, or online (if applicable) to the Ministry of Industry and Trade.

- Where the dossier is incomplete or not in proper form, within 3 working days from the date of receipt of the dossier, the Ministry of Industry and Trade shall notify the trader to complete the dossier.

- Within 7 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall send a document seeking the opinion of the Ministry of National Defense or the Ministry of Public Security.

- Within 5 working days from the date of receipt of the Ministry of Industry and Trade's document, the Ministry of National Defense or the Ministry of Public Security shall issue a written reply to the Ministry of Industry and Trade.

- Within 5 days from the date of receipt of the reply from the Ministry of National Defense or the Ministry of Public Security, the Ministry of Industry and Trade shall issue a written reply permitting the trader to import the samples. Where the request is refused, the Ministry of Industry and Trade shall reply in writing, clearly stating the reasons.

c) The quantity of imported military-uniform samples under this Article shall be at most 5 samples per product code.

Section 2. ORDERING PROCESSING OF GOODS ABROAD

Article 48. Processing-order contract and customs procedures

The contract for ordering processing of goods abroad, and the customs procedures for exporting and importing goods under a processing order, shall be governed by Articles 39 and 45 of this Decree.

Article 49. Rights and obligations of a trader ordering processing of goods abroad

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

2. Being responsible for the right to use the trademark and the designation of origin of the goods.

3. Being permitted to temporarily export machinery, equipment, raw materials, supplies and materials, or to conduct merchanting trade of machinery, equipment, raw materials, supplies and materials from a third country to the processing party, to perform the processing contract.

4. Being permitted to re-import the processed products. Upon completion of the processing-order contract, being permitted to re-import surplus machinery, equipment, raw materials, supplies, and materials.

5. Being permitted to sell the processed products and the machinery, equipment, raw materials, supplies and materials exported to perform the processing contract in the market of the processing country or another market, and must pay tax as prescribed by current regulations.

6. Being entitled to exemption from export tax and import tax as prescribed by tax law, with respect to goods exported for processing and processed products imported under the processing contract.

7. Being permitted to send experts and technicians abroad to inspect and accept the processed products.

8. Fulfilling tax obligations for processed products imported for domestic consumption under the guidance of the Ministry of Finance.

Chapter VI

AGENCY FOR PURCHASE AND SALE OF GOODS WITH FOREIGN PARTIES

Section 1. AGENCY FOR PURCHASE AND SALE OF GOODS FOR FOREIGN TRADERS

Article 50. Traders acting as agents for purchase and sale of goods for foreign traders

1. A trader may act as an agent for the purchase and sale of any kind of goods for a foreign trader, except for goods on the List of goods banned from export or subject to suspension of export, and goods on the List of goods banned from import or subject to suspension of import. For goods exported or imported under a License, the trader may only sign an agency contract after being granted a License by the competent managing ministry or ministerial-level agency.

2. Where the law specifically provides that the agent may only enter into an agency contract with one principal for a certain type of goods or service, the trader must comply with such legal provisions.

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

4. A trader acting as a purchasing agent is responsible for registering, declaring, and paying the taxes and other financial obligations relating to the goods under the goods purchase and sale agency contract and its own business activities, as prescribed by law.

Article 51. Tax obligations

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

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

Article 52. Procedures for export and import of goods under an agency contract

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

Article 53. Return of goods

Goods under a contract for agency of sale of goods in Vietnam for a foreign trader may be re-exported if they cannot be sold in Vietnam. Tax refunds shall be made in accordance with regulations of the Ministry of Finance.

Section 2. HIRING A FOREIGN TRADER AS A SALES AGENT ABROAD

Article 54. Hiring a foreign trader as a sales agent abroad

1. A Vietnamese trader may hire a foreign trader as an agent for selling any kind of goods abroad, except for goods on the List of goods banned from export or subject to suspension of export.

2. A trader hiring a sales agent abroad must sign an agency contract with the foreign trader and must remit the proceeds from the sales contract back to Vietnam in accordance with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

3. Where sale proceeds are received in the form of goods, the trader must comply with the current regulations of law on the import of goods.

Article 55. Tax obligations

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

2. The trader is responsible for registering, declaring, and paying the taxes and fulfilling other financial obligations relating to the activity of hiring a foreign trader as a sales agent abroad, under the guidance of the Ministry of Finance.

Article 56. Receiving back goods

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

2. Goods re-imported into Vietnam as mentioned in Clause 1 of this Article are not subject to import tax and shall be entitled to a refund of export tax (if any) under the guidance of the Ministry of Finance.

3. Exported goods under a contract for agency of sale of goods abroad, when exported or re-imported into Vietnam under this Article, must undergo procedures in accordance with the regulations applicable to exported and imported goods prescribed in this Decree.

Chapter VII

COORDINATION MECHANISM FOR SETTLEMENT OF DISPUTES OVER THE APPLICATION OF FOREIGN TRADE MANAGEMENT MEASURES

Section 1. GENERAL PROVISIONS

Article 57. Principles of coordination

1. The Presiding Agency and the relevant agencies, organizations, and individuals are responsible for coordinating in settling disputes over the application of foreign trade management measures in a proactive, synchronized, accurate, timely, and effective manner, in accordance with this Decree and Vietnamese law, in order to best protect Vietnam's lawful rights and interests.

2. The coordination between the Presiding Agency and the relevant agencies, organizations, and individuals in settling disputes over the application of foreign trade management measures must be carried out in strict compliance with the dispute-settlement provisions in the international treaties to which the Socialist Republic of Vietnam is a member, that contain dispute-settlement provisions applicable to the foreign trade management measure that is the subject of the dispute (hereinafter referred to as the international treaty on dispute settlement).

3. The Presiding Agency and the relevant agencies, organizations, and individuals shall be held responsible before the law for consequences arising from a failure to coordinate, or from coordination that fails to meet the requirements prescribed in Clause 1 of this Article.

4. The Presiding Agency and the relevant agencies, organizations, and individuals have the obligation to protect state secrets as prescribed by law, and to keep confidential information relating to the dispute-settlement process in accordance with the relevant international treaty on dispute settlement.

Article 58. Contents of coordination

The coordination between the Presiding Agency and the relevant agencies, organizations, and individuals in settling disputes over the application of foreign trade management measures includes the following contents:

1. Settling complaints, negotiation, mediation, and consultation with respect to disagreements and conflicts between the Government of Vietnam and a foreign government relating to the application of foreign trade management measures inconsistent with the provisions of the international treaties relating to the application of foreign trade management measures.

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

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

4. Assigning personnel with adequate capacity from their own agency or organization to participate in settling disputes over the application of foreign trade management measures when requested by the Presiding Agency.

5. Performing work related to settling disputes over the application of foreign trade management measures during the proceedings stage of the competent arbitral tribunal or international adjudicatory body, established and operating on the basis of the provisions of the international treaty on dispute settlement (hereinafter referred to as the competent arbitral tribunal or international adjudicatory body).

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

Article 59. Presiding Agency

1. The Presiding Agency of a dispute case over the application of foreign trade management measures is the state agency assigned by the Government to manage and monitor such foreign trade management measures, unless the international treaty on dispute settlement applicable to that foreign trade management measure provides otherwise.

2. Where there are two or more state agencies assigned to manage and monitor the foreign trade management measures that are the subject of a specific dispute case, these agencies must agree on one of them to be the Presiding 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 the agencies fail to agree on the Presiding Agency within 3 (three) working days from the date of receipt of the request for consultation, 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 shall decide to assign or change the Presiding Agency.

5. The Presiding Agency has the following tasks and powers:

a) Receiving and handling information and documents relating to the settlement of disputes over the application of foreign trade management measures.

b) Acting as the contact point for communication and exchange with the foreign Government participating in the dispute case and with the competent arbitral tribunal or international adjudicatory body.

c) Taking the lead in coordinating with the Focal Point Agency and the relevant agencies, organizations, and individuals in the process of settling disputes over the application of foreign trade management measures at the competent arbitral tribunal or international adjudicatory body.

d) Coordinating with the Focal Point Agency and the relevant agencies, organizations, and individuals to formulate a plan for settling disputes over the application of foreign trade management measures.

dd) Taking the lead in coordinating with the Focal Point Agency and the relevant agencies, organizations, and individuals in designating arbitrators where an arbitral tribunal is established to settle a dispute over the application of foreign trade management measures.

e) Taking the lead in coordinating with the Focal Point Agency to select, hire, and supervise a law practice organization (hereinafter referred to as a lawyer) to advise on the settlement of disputes over the application of foreign trade management measures.

g) Taking the lead in coordinating with the relevant agencies, organizations, and individuals to handle 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) Participating in hearings of the competent arbitral tribunal or international adjudicatory body.

i) Reporting to the Prime Minister, the Focal Point Agency, and the competent state agencies on matters relating to disputes over the application of foreign trade management measures in accordance with this Decree and law.

Article 60. Focal Point Agency

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

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

a) Acting as the focal point to assist the Government and the Prime Minister in uniformly directing the work of settling disputes over the application of foreign trade management measures, in order to protect Vietnam's lawful rights and interests.

b) Coordinating with the relevant agencies, organizations, and individuals, and with lawyers hired as prescribed in this Decree, to advise the Presiding Agency on legal matters relating to the settlement of disputes over the application of foreign trade management measures, when requested by the Presiding Agency.

c) Coordinating with the Presiding Agency in hiring a lawyer to settle a specific dispute over the application of foreign trade management measures.

d) Coordinating with the Presiding Agency in designating arbitrators where an arbitral tribunal is established to settle a dispute over the application of foreign trade management measures.

dd) Taking the lead in coordinating with the Presiding Agency and the relevant agencies, organizations, and individuals to formulate a plan for settling disputes over the application of foreign trade management measures.

e) Participating in hearings of the dispute case over the application of foreign trade management measures on behalf of the Government of Vietnam, where necessary or at the request of the Presiding Agency.

g) Assigning a representative to participate in hearings of the competent arbitral tribunal or international adjudicatory body.

h) Coordinating with the Presiding Agency and the relevant agencies, organizations, and individuals in enforcing the awards and decisions of the competent arbitral tribunal or international adjudicatory body.

i) Building and updating a list of experts who may act as arbitrators, and a list of law practice organizations 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 61. Relevant agencies, organizations, and individuals

1. A relevant agency, organization, or individual is a state agency, organization, or individual related to the settlement of a dispute over the application of foreign trade management measures, invited or requested by the Presiding Agency to participate in settling the dispute over the application of foreign trade management measures.

2. Relevant agencies, organizations, and individuals have the following tasks and powers:

a) Coordinating with the Presiding Agency and the Focal Point Agency in settling disputes over the application of foreign trade management measures, at the request of the Presiding Agency and the Focal Point Agency, in conformity with their professional capacity or specialized management field.

b) Providing complete, timely, and accurate information, dossiers, evidence, and documents, and explaining relevant matters at the request of the Presiding Agency and the Focal Point Agency.

c) Requesting the Presiding Agency to provide or supplement information about the dispute case over the application of foreign trade management measures in order to perform their tasks.

Section 2. COORDINATION IN SETTLING DISPUTES INITIATED BY A FOREIGN GOVERNMENT

Article 62. Receiving information and documents on settlement of disputes over the application of foreign trade management measures

1. An agency, organization, or individual assigned the task of applying a state foreign trade management measure is responsible for receiving information on the possibility of a lawsuit, a notice from the competent arbitral tribunal or international adjudicatory body, or a notice from a foreign Government about initiating a dispute case over the application of foreign trade management measures at the competent arbitral tribunal or international adjudicatory body, and shall immediately report to its direct superior agency and notify the Focal Point Agency.

2. A state agency, organization, or individual not assigned the task of applying a state foreign trade management measure as prescribed in Clause 1 of this Article that receives information on the possibility of a lawsuit, a notice from the competent arbitral tribunal or international adjudicatory body, or a notice from a foreign Government about initiating a dispute case over the application of foreign trade management measures at the competent arbitral tribunal or international adjudicatory body, must give written notice, together with a copy of all information and documents received, within 3 working days from the date of receipt of such notice, to one of the following agencies:

a) The agency, organization, or individual assigned the task of applying a state foreign trade management measure as prescribed in Clause 1 of this Article.

b) The direct superior agency and the Focal Point Agency, if the agency, organization, or individual assigned the task of applying a state foreign trade management measure as prescribed in Clause 1 of this Article cannot be identified.

3. Within 3 working days from the date of receipt of the written notice prescribed in Clause 2 of this Article, or a written notice from another source, the Focal Point Agency must send a document, together with a copy of the entire dossier received, to one of the following agencies:

a) The Presiding Agency as prescribed in Clause 1, Article 59 of this Decree.

b) The Government Office, to submit to the Prime Minister for a decision on the Presiding Agency as prescribed in Clauses 2, 3, and 4, Article 59 of this Decree.

4. Within 5 working days from the date of receipt of the document from the Focal Point Agency as prescribed in Point b, Clause 3 of this Article, the Government Office shall submit to the Prime Minister for a decision assigning the Presiding Agency.

Within 3 working days after the Prime Minister decides on the assignment of the Presiding Agency, the Government Office shall send a notice of the assignment decision to the Presiding Agency for implementation.

Article 63. Formulating and implementing the plan for settling a dispute case over the application of foreign trade management measures

1. The Focal Point Agency shall take the lead in coordinating with the Presiding Agency, relevant agencies, organizations, and individuals, and lawyers (if any) to formulate a Plan for settling the dispute over the application of foreign trade management measures, to be submitted to the Prime Minister for approval within 35 working days from the date of receipt of the information on the possibility of a lawsuit as prescribed in Clauses 1 and 2, Article 62 of this Decree.

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

a) A summary of the dispute case.

b) A presentation of the proceedings applicable to the dispute case over the application of foreign trade management measures, as prescribed by the international treaty on dispute settlement; the tasks to be carried out to serve the settlement of the dispute case, and the anticipated timeline for such tasks, consistent with the above-mentioned proceedings.

c) Specific tasks of the Focal Point Agency, the Presiding Agency, the relevant agencies, organizations, and individuals, and the lawyer (if any).

d) Analysis of the strengths and weaknesses of the Vietnamese side and of the foreign Government.

dd) Proposals for handling options for the dispute case over the application of foreign trade management measures, including a negotiation or mediation option; and matters requiring reporting to and seeking the opinion of the Prime Minister and other competent state agencies.

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

3. The Focal Point Agency shall coordinate with the Presiding Agency, relevant agencies, organizations, and individuals, and the hired lawyer (if any) to organize the implementation of the plan for settling the dispute case over the application of foreign trade management measures. Where necessary and to suit actual circumstances, the Focal Point Agency shall coordinate with the Presiding Agency, relevant agencies, organizations, and individuals, and the hired lawyer (if any) to adjust the plan for settling the dispute case over the application of foreign trade management measures.

4. The Focal Point Agency is responsible for sending the plan for settling the dispute case over the application of foreign trade management measures, and any amendments or supplements thereto (if any), as prescribed in Clauses 2 and 3 of this Article, to the Prime Minister and the Presiding Agency.

5. The Presiding Agency is responsible for regularly (monthly or quarterly, depending on the complexity and progress of the dispute case over the application of foreign trade management measures) notifying the Focal Point Agency of the progress of implementation of the plan for settling the dispute case over the application of foreign trade management measures. The Focal Point Agency is responsible for monitoring the Presiding Agency's implementation of the plan for settling disputes over the application of foreign trade management measures, and for promptly coordinating to handle problems arising in the course of implementing the plan.

6. The plan for settling a dispute case over the application of foreign trade management measures shall be kept under a confidentiality regime.

Article 64. Responsibility for receiving and settling requests for consultation

1. The receipt and settlement of requests for consultation shall be carried out in accordance with the international treaty on dispute settlement.

2. A state agency, organization, or individual assigned the task of implementing a state foreign trade management measure is responsible for receiving and settling requests for consultation regarding the application of foreign trade management measures, based on the proposal of the foreign Government under the international treaty relating to the application of foreign trade management measures.

3. Where a request for consultation is received from a foreign Government as prescribed in Clause 2 of this Article but the recipient state agency, organization, or individual lacks competence to settle it, it must guide the foreign Government to send the request for consultation to the competent agency, and notify that competent agency of this matter.

Article 65. Handling cases where the measure being consulted on shows signs of violating commitments under an international treaty relating to the application of foreign trade management measures

1. In the course of consultation with a foreign Government, a state agency, organization, or individual assigned the task of implementing a state foreign trade management measure must immediately report on the matter being consulted to its direct superior agency and the Focal Point Agency, if it considers that:

a) The measure being consulted shows signs of violating law or an international treaty 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 conclusively resolved; or

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

2. A state agency, organization, or individual assigned the task of implementing a state foreign trade management measure, in the course of consultation with a foreign Government, must regularly notify the Focal Point Agency and the competent state agencies of the status and results of the consultation, for coordination according to the progress of settling the matter.

3. In the course of consultation with a foreign Government, if appropriate, the state agency, organization, or individual assigned the task of implementing a state foreign trade management measure shall conduct negotiation and mediation with the foreign Government according to a plan approved by its direct superior agency after obtaining the opinion of the Focal Point Agency.

Article 66. Determining the responsibility of the agency, organization, or individual that issued or applied a measure contrary to Vietnam's international commitments, leading to a dispute over the application of foreign trade management measures

The determination of the responsibility of the agency, organization, or individual that issued or applied a measure contrary to Vietnam's international commitments, leading to a dispute over the application of foreign trade management measures, shall be carried out in accordance with Vietnamese law.

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

Article 67. Responsibility to propose and participate in settling requests for consultation

1. The proposal and participation in settling requests for consultation shall be carried out in accordance with the international treaty on dispute settlement.

2. A state agency, organization, or individual assigned the task of implementing a state foreign trade management measure is responsible for proposing and participating in settling requests for consultation regarding the application of foreign trade management measures, upon discovering, or on the basis of a proposal from a trader or industry association that, the foreign trade management measures of a foreign Government are suspected of affecting or violating Vietnam's rights and interests under the international treaty relating to the application of foreign trade management measures.

Article 68. Handling cases where the measure being consulted on shows signs of violating commitments under an international treaty relating to the application of foreign trade management measures

1. In the course of consultation with a foreign Government, a state agency, organization, or individual assigned the task of implementing a state foreign trade management measure must immediately report on the matter being consulted to its direct superior agency and notify the Focal Point Agency, if it considers that:

a) The measure being consulted shows signs of violating the foreign country's commitment to Vietnam under the international treaty relating to the application of that foreign trade management measure, affecting Vietnam's lawful rights and interests; or

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

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

2. Within 3 working days from the date of receipt of the written notice prescribed in Clause 1 of this Article, or a written notice from another source, the Focal Point Agency must send a document, together with a copy of the entire dossier received, to one of the following agencies:

a) The Presiding Agency as prescribed in Clause 1, Article 59 of this Decree.

b) The Government Office, to submit to the Prime Minister for a decision on the Presiding Agency as prescribed in Clauses 2, 3, and 4, Article 59 of this Decree.

3. Within 5 working days from the date of receipt of the document from the Focal Point Agency as prescribed in Point b, Clause 2 of this Article, the Government Office shall submit to the Prime Minister for a decision assigning the Presiding Agency.

Within 3 working days after the Prime Minister decides on the assignment of the Presiding Agency, the Government Office shall send a notice of the decision assigning the Presiding Agency to the Presiding Agency for implementation.

4. A state agency, organization, or individual assigned the task of implementing a state foreign trade management measure, in the course of consultation with a foreign Government, must regularly notify the Focal Point Agency and the competent state agencies of the status and results of the consultation, for coordination according to the progress of settling the matter.

5. In the course of consultation with a foreign Government, if appropriate, the state agency, organization, or individual assigned the task of implementing a state foreign trade management measure shall conduct negotiation and mediation with the foreign Government according to a plan approved by its direct superior agency after obtaining the opinion of the Focal Point Agency.

Article 69. Formulating and implementing the plan for settling a dispute case over the application of foreign trade management measures

1. The Focal Point Agency shall take the lead in coordinating with the Presiding Agency, relevant agencies, organizations, and individuals, and lawyers (if any) to formulate a Plan for settling the dispute over the application of foreign trade management measures, to be submitted to the Prime Minister for approval within 20 working days from the date of conclusion of the consultation process as prescribed in Article 67 of this Decree.

2. The formulation, adjustment, and implementation of the Plan for settling the dispute case over the application of foreign trade management measures shall be carried out in accordance with Clauses 2, 3, 4, and 5, Article 63 of this Decree.

3. The plan for settling a dispute case over the application of foreign trade management measures shall be kept under a confidentiality regime.

Chapter VIII

ORGANIZATION OF IMPLEMENTATION AND IMPLEMENTATION PROVISIONS

Article 70. Organization of implementation

1. Based on this Decree, ministries and ministerial-level agencies shall promulgate, or submit to the competent authority for promulgation, documents providing detailed regulations and guidance for the implementation of this Decree.

2. The Ministry of Industry and Trade shall take the lead in coordinating with ministries, ministerial-level agencies, and the People's Committees of provinces and centrally run cities, and is responsible for inspecting the implementation of the provisions of this Decree; discovering and notifying the relevant ministries and ministerial-level agencies so that they may adjust provisions inconsistent with this Decree (if any) in the legal documents promulgated by them, or submitted by them to the competent authority for promulgation, to provide for and guide the implementation of this Decree.

3. The Ministry of Finance shall direct the Customs sector to have a plan to provide the Ministry of Industry and Trade and relevant ministries and ministerial-level agencies participating in managing and administering export, import, and temporary import for re-export activities with periodic and ad hoc data on enterprises engaged in the business of export, import, and temporary import for re-export; the types of business; and export and import turnover by goods list and market.

Article 71. Responsibilities of traders engaged in foreign trade activities

1. Being responsible before the law for the accuracy and truthfulness of the information, documents, and dossiers submitted or presented to the competent authority.

2. Complying with regulations and fully performing the responsibilities and obligations prescribed by the Law on Foreign Trade Management, the Commercial Law, this Decree, and relevant law.

3. Arranging to work with, and providing dossiers and documents at the request of, the licensing agency and relevant agencies when such agencies inspect compliance with the law on foreign trade activities.

Article 72. Transitional provisions

1. Decisions of the Prime Minister providing for the export or import of certain goods on the List of goods banned from export or import, issued before this Decree takes effect, shall continue to be implemented.

2. Licenses issued by ministries and ministerial-level agencies to traders under Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law regarding international goods trading activities and agency, processing, and transit activities with foreign parties, and related guiding documents, issued before this Decree takes effect, shall continue to be implemented according to the content and term of validity of such Licenses.

3. Decisions of the People's Committees of border provinces announcing auxiliary border checkpoints and border crossing points satisfying the conditions for re-export of goods, and selecting traders permitted to carry out re-export of goods, issued before this Decree takes effect, shall continue to be implemented according to the content and term of validity of such documents.

4. Certificates of Code for Business in Temporary Import for Re-export issued by the Ministry of Industry and Trade to enterprises before this Decree takes effect shall continue to be implemented according to the term of validity of such Certificates.

5. The import of goods on the List of goods banned from import for scientific research, processing, reprocessing, or repair shall continue to be implemented under Decree No. 187/2013/ND-CP until the end of December 31, 2018.

6. The import of used machinery, equipment, and technology lines shall continue to be implemented under the current regulations of the Ministry of Science and Technology until the end of December 31, 2018.

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

Article 73. Implementation provisions

1. This Decree takes effect from the date of its signing and promulgation.

2. This Decree repeals:

a) Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law regarding international goods trading activities and agency, processing, and transit activities with foreign parties.

b) Articles 2, 3, 4, 5, 6, and 7 of Decree No. 77/2016/ND-CP dated July 1, 2016 of the Government amending and supplementing a number of regulations on business investment conditions in the fields of international goods trading, chemicals, industrial explosive materials, fertilizers, gas trading, and food trading, within the state management scope of the Ministry of Industry and Trade.

c) Decision No. 10/2010/QD-TTg dated February 10, 2010 of the Prime Minister providing for the Certificate of Free Sale for exported and imported products and goods.

3. Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, and chairpersons of the People's Committees of provinces and centrally run cities are responsible for guiding and implementing this Decree./.

APPENDIX I

LIST OF GOODS BANNED FROM EXPORT, BANNED FROM IMPORT (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

This List applies to the export and import of commercial and non-commercial goods; the export and import of goods in border areas; and goods provided as governmental or non-governmental aid.

I. LIST OF GOODS BANNED FROM EXPORT

II. LIST OF GOODS BANNED FROM IMPORT

APPENDIX II

LIST OF GOODS FOR WHICH EXPORTING AND IMPORTING TRADERS ARE DESIGNATED (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

APPENDIX III

LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

This List applies to the export and import of commercial and non-commercial goods; the export and import of goods in border areas; and goods provided as governmental or non-governmental aid.

I. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF INDUSTRY AND TRADE

II. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF TRANSPORT

III. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT

IV. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT

V. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF INFORMATION AND COMMUNICATIONS

VI. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF CULTURE, SPORTS AND TOURISM

VII. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE MINISTRY OF HEALTH

VIII. LIST OF GOODS EXPORTED OR IMPORTED UNDER LICENSE OR CONDITION WITHIN THE MANAGEMENT SCOPE OF THE STATE BANK OF VIETNAM

APPENDIX IV

LIST OF GOODS AFFECTING NATIONAL DEFENSE AND SECURITY (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

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

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

3. Where, in addition to a 4-digit or 6-digit code, an 8-digit code is further specified, only that 8-digit code shall apply.

APPENDIX V

LIST OF GOODS AND CFS MANAGEMENT AUTHORITY (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

APPENDIX VI

LIST OF GOODS BANNED FROM BUSINESS IN TEMPORARY IMPORT FOR RE-EXPORT, MERCHANTING TRADE (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

1. Where a 4-digit HS code is listed, it applies to all 8-digit HS codes under 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 under that 6-digit subheading.

APPENDIX VII

LIST OF FROZEN FOODS FOR CONDITIONAL BUSINESS IN TEMPORARY IMPORT FOR RE-EXPORT (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

1. The List applies only to frozen foods; it does not include fresh, chilled, salted, brined, dried, or smoked foods.

2. Where listed by Chapter, it applies to all 8-digit HS codes under that Chapter.

3. Where, in addition to being listed by Chapter, an 8-digit HS code is further specified, it applies only to that 8-digit HS code.

APPENDIX VIII

LIST OF GOODS SUBJECT TO SPECIAL EXCISE TAX FOR CONDITIONAL BUSINESS IN TEMPORARY IMPORT FOR RE-EXPORT (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

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

APPENDIX IX

LIST OF USED GOODS FOR CONDITIONAL BUSINESS IN TEMPORARY IMPORT FOR RE-EXPORT (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

1. The List applies only to used goods.

2. For heading 8418: does not apply to goods on the List of goods banned from business in temporary import for re-export and merchanting trade issued together with Appendix VI to this Decree.

3. For heading 8703: applies only to automobiles used for more than 5 years from the year of manufacture to the year of import.

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

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

6. Where, in addition to a 4-digit or 6-digit HS code, an 8-digit HS code is further specified, it applies only to that 8-digit HS code.

APPENDIX X

LIST OF MILITARY-UNIFORM PRODUCTS LICENSED FOR MANUFACTURING AND PROCESSING FOR USE BY FOREIGN ARMED FORCES (Issued together with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government)

1. Where a 4-digit HS code is listed, it applies to all 8-digit HS codes under 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 under that 6-digit subheading.

3. Where, in addition to a 4-digit or 6-digit HS code, an 8-digit HS code is further specified, it applies only to that 8-digit HS code.