Circular 48/2026/TT-BCT detailing Law on Foreign Trade Management and Decree 292/2026/ND-CP

CIRCULAR

Detailing a number of articles of the Law on Foreign Trade Management and the Government’s Decree No. 292/2026/ND-CP dated July 22, 2026, detailing a number of articles and measures for organizing and guiding the implementation of the Law on Foreign Trade Management

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

Pursuant to the Government’s Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

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

In implementation of the Kimberley Process Certification Scheme for rough diamonds, effective for Vietnam from January 01, 2003;

At the proposal of the Director General of the Agency of Foreign Trade;

The Minister of Industry and Trade hereby promulgates he Circular detailing a number of articles of the Law on Foreign Trade Management and the Government’s Decree No. 292/2026/ND-CP dated July 22, 2026, detailing a number of articles and measures for organizing and guiding the implementation of the Law on Foreign Trade Management.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

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

1. The List of used consumer goods and vehicles banned from import, detailed by HS codes, under the management of the Ministry of Industry and Trade.

2. The List of rough diamonds banned from export or import under the Kimberley Process Certification Scheme, detailed by HS codes, under the management of the Ministry of Industry and Trade.

3. The List of rough diamonds permitted for export or import under the Kimberley Process Certification Scheme, detailed by HS codes, under the management of the Ministry of Industry and Trade.

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

5. Import tariff quotas.

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

Article 2. Subjects of application

This Circular applies to traders engaged in foreign trade activities and organizations and individuals related to foreign trade activities as provided in the Law on Foreign Trade Management.

Article 3. Interpretation of terms

For the purposes of this Circular, the following terms shall be construed as follows:

1. Diamond means a natural mineral consisting essentially of pure crystallized carbon in an isometric system, with a hardness of 10 on the Mohs scale (scratch hardness), a specific gravity of approximately 3.52, and a refractive index of 2.42.

2. Rough diamonds means diamonds that are unworked or merely sawn, cleaved or bruted and classified under subheadings 7102.10.00, 7102.21.00 and 7102.31.00.

3. Conflict rough diamonds means rough diamonds used by rebel movements or their allies to finance conflicts aimed at undermining legitimate governments, as described in relevant United Nations Security Council resolutions insofar as they remain in effect, or in other similar United Nations Security Council resolutions which may be adopted in the future, and as described and recognized in Resolution 55/56 of the United Nations General Assembly or in other similar resolutions of the United Nations General Assembly which may be adopted in the future.

4. Participant means a country or regional economic integration organization in which the Kimberley Process Certification Scheme (below referred to as the KP Certification Scheme) is in effect.

Chapter II

LISTS OF GOODS

Article 4. List of used consumer goods and vehicles banned from import

To promulgate in Appendix I to this Circular the List of used consumer goods and vehicles banned from import, detailed by HS codes, under the management of the Ministry of Industry and Trade.

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

To promulgate in Appendix II to this Circular the List of rough diamonds banned from export or import under the Kimberley Process Certification Scheme, detailed by HS codes, under the management of the Ministry of Industry and Trade.

Article 6. List of rough diamonds permitted for export or import under the Kimberley Process Certification Scheme

To promulgate in Appendix III to this Circular the List of rough diamonds permitted for export or import under the Kimberley Process Certification Scheme, detailed by HS codes, under the management of the Ministry of Industry and Trade.

Chapter III

IMPORT TARIFF QUOTAS

Article 7. Goods subject to import tariff quotas

Goods subject to import tariff quotas shall comply with applicable legal documents and the List of goods subject to import tariff quotas under Vietnam’s commitments provided in Appendix IV to this Circular.

Article 8. Principles for allocation of import tariff quotas

1. Import tariff quotas shall be allocated in a public, transparent and non-discriminatory manner, in compliance with international commitments and in conformity with law.

2. For goods on the list of sectors and trades subject to conditional business investment, traders that fully satisfy the conditions prescribed for the production or trading of such goods shall be considered for permission to import them under import tariff quotas.

3. For goods subject to specific requirements regarding entities eligible for allocation of import tariff quotas under international commitments, traders that fully satisfy the conditions under such commitments shall be considered for permission to import them under import tariff quotas.

Article 9. Organization of allocation of import tariff quotas

1. Based on international commitments, the Ministry of Industry and Trade shall solicit written opinions from ministries and ministerial-level agencies competent to manage the goods and related ministries and ministerial-level agencies regarding the quantity and timing of allocation of import tariff quotas for each specific commodity.

The time limit for such ministries and ministerial-level agencies to provide their opinions is 7 working days from the date of receipt of the Ministry of Industry and Trade’s written request for opinions.

2. Based on the opinions of ministries and ministerial-level agencies and management requirements, the Ministry of Industry and Trade shall promulgate regulations on import tariff quota quantities, allocation methods, subjects eligible for allocation and other regulations concerning import tariff quotas for each commodity under specific international commitments.

Article 10. Methods for allocation of import tariff quotas

1. Auction

The Ministry of Industry and Trade shall organize public auctions of import tariff quotas for each commodity within the allocated quota quantity. A successful bidder shall be allocated the corresponding import tariff quota quantity for import in accordance with regulations.

2. Dossier evaluation

Based on the regulations on import tariff quota quantity, allocation methods, subjects eligible for allocation and other regulations concerning import tariff quotas for each commodity under specific international commitments as specified in Clause 2, Article 9 of this Circular, and the trader’s application dossier, the Ministry of Industry and Trade shall consider allocating an import tariff quota to the trader based on its production capacity, results of implementation of import tariff quotas and production needs.

3. First-come, first-served

A trader that registers a customs declaration earlier shall be entitled to an import tariff quota earlier. The quantity declared in a registered customs declaration shall be deducted from the total import tariff quota quantity. Where a customs declaration is no longer valid for carrying out customs procedures or the quantity actually imported is smaller than the quantity declared to customs, the remaining quantity shall be added back to the total import tariff quota quantity.

Where the tariff quota quantity registered by a trader exceeds the remaining quota quantity, the tariff quota quantity to which the trader is entitled shall equal the remaining tariff quota quantity.

Where multiple traders register simultaneously and the total registered quantity exceeds the remaining tariff quota quantity, the tariff quota quantity to which each trader is entitled shall be calculated in proportion to that trader’s registered quantity within the total remaining tariff quota quantity.

4. Designation of a focal point

The Ministry of Industry and Trade shall designate a focal point to conduct import under tariff quotas based on international commitments.

5. Other methods of allocating import tariff quotas shall conform to international commitments and state management requirements.

Article 11. Dossiers and procedures for allocation of import tariff quota by the dossier evaluation method

1. An application dossier for allocation of import tariff quota by the dossier evaluation method specified in Clause 2, Article 10 of this Circular must comprise:

a) An application for import tariff quota, made according to the form provided in Appendix V to this Circular: 1 original or electronic copy if the dossier is submitted online. Where the application is signed under authorization, the dossier must comprise a written authorization made in accordance with law.

b) Documents proving that the trader is eligible for allocation of import tariff quota as prescribed by the Ministry of Industry and Trade under Clause 2, Article 9 of this Circular: 1 copy bearing the trader’s seal or an electronic copy if the dossier is submitted online.

2. Procedures for allocation of import tariff quota by the dossier evaluation method:

a) A trader shall submit 1 dossier set specified in Clause 1 of this Article to the Ministry of Industry and Trade directly, by post, online via the National Single Window Portal, or via the Public Service Portal of the Ministry of Industry and Trade.

b) In case the dossier is incomplete or non-compliant, within 3 working days from the date of receipt, the Ministry of Industry and Trade shall notify the trader to complete the dossier.

c) Within 20 working days from the end of the dossier receipt period announced by the Ministry of Industry and Trade, the Ministry of Industry and Trade shall send a written request for opinions to related ministries and ministerial-level agencies.

d) Within 7 working days from the date of receipt of the Ministry of Industry and Trade’s written request for opinions, the ministries and ministerial-level agencies shall provide the Ministry of Industry and Trade with written replies regarding the import tariff quota allocation plan.

dd) Within 15 working days from the date of receipt of opinions from the ministries and ministerial-level agencies, the Ministry of Industry and Trade shall grant the trader the license for import under tariff quota, made according to the form provided in Appendix VI to this Circular, or provide the trader with a written reply refusing to grant a license for import under tariff quota, clearly stating the reason.

3. A license for import under tariff quota granted by the dossier evaluation method shall be valid through December 31 of the year of licensing.

Article 12. Reporting regime

1. A trader permitted to import goods under an import tariff quota shall submit quarterly reports on the import of goods under the import tariff quota, made according to the form provided in Appendix VII to this Circular, to the Ministry of Industry and Trade before the 10^th day of the first month of the subsequent quarter, or submit extraordinary reports at the request of the Ministry of Industry and Trade.

2. In its third-quarter report, a trader permitted to import goods under an import tariff quota by the dossier evaluation method shall assess its ability to import goods under the import tariff quota for the entire year, request an increase or decrease in its allocated import tariff quota quantity, and report the quota quantity that it is unable to utilize so that the Ministry of Industry and Trade may allocate such quantity to another trader.

3. The reports specified in Clauses 1 and 2 of this Article shall be submitted as electronic data files to the Ministry of Industry and Trade online via the email address [email protected], the National Single Window Portal, or the Public Service Portal of the Ministry of Industry and Trade.

Chapter IV

EXPORT AND IMPORT OF ROUGH DIAMONDS UNDER THE KP CERTIFICATION SCHEME

Article 13. Export and import of rough diamonds

1. Rough diamonds on the List provided in Appendix III to this Circular may only be exported to or imported from participants in the KP Certification Scheme.

The Ministry of Industry and Trade shall announce the List of participants in the KP Certification Scheme on its portal.

2. A trader exporting rough diamonds specified in Clause 1 of this Article must obtain a KP Certificate, made according to the form provided in Appendix VIII to this Circular, from the provincial-level People’s Committee (below referred to as the licensing agency) in accordance with Article 15 of this Circular.

3. A trader importing rough diamonds specified in Clause 1 of this Article must possess a KP Certificate issued by a competent agency of the exporting country that is a participant and obtain import confirmation from the licensing agency in accordance with Article 14 of this Circular.

When carrying out import customs procedures, the trader shall present to the customs office the KP Certificate issued by the competent agency of the exporting country.

4. Shipments of rough diamonds for import or export must be packaged and sealed before transport.

5. A KP Certificate is a document possessing anti-counterfeiting features and having a specific size and format, which certifies that a shipment of rough diamonds complies with the requirements of the KP Certification Scheme.

Article 14. Dossier and process for confirmation of import of rough diamonds under the KP Certification Scheme

1. A dossier for confirmation of import of rough diamonds under the KP Certification Scheme must comprise:

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

b) The KP Certificate for the imported shipment issued by the competent agency of the exporting country: 1 original.

c) The import customs declaration for which customs clearance has been completed: 1 electronic copy.

2. Process for confirmation of import of rough diamonds under the KP Certification Scheme

a) Within 5 working days from the date of customs clearance of the goods, the trader importing rough diamonds shall submit 1 dossier for import confirmation specified in Clause 1 of this Article via the National Single Window Portal, the National Public Service Portal, or the Public Service Portal of the licensing agency, and directly submit or send by post the document specified at Point b, Clause 1 of this Article to the licensing agency.

b) If the dossier is incomplete or fails to comply with regulations, within 2 working days from the date of receipt of the dossier, the licensing agency shall notify the trader to supplement and complete the dossier.

c) Within 2 working days from the date of receipt of a complete and compliant dossier, the licensing agency shall provide import confirmation in the right-hand section of the KP Certificate and send the import confirmation result, comprising 2 copies of the KP Certificate issued by the competent agency of the exporting country and bearing the licensing agency’s import confirmation, by post to the trader’s registered address.

Article 15. Dossier and process for grant of KP Certificates for rough diamonds exported under the KP Certification Scheme

1. An application dossier for a KP Certificate under the KP Certification Scheme must comprise:

a) An online declaration of information for the KP Certificate, made according to the form and instructions provided in Appendix VIII to this Circular.

b) Commercial invoice: 1 electronic copy.

c) Packing list: 1 electronic copy.

d) Processing contract and processing norms registered with the customs office (if any): 1 electronic copy.

2. Procedures for grant of KP Certificates under the KP Certification Scheme

a) A trader shall submit 1 application dossier set for a KP Certificate specified in Clause 1 of this Article via the National Single Window Portal, the National Public Service Portal, or the Public Service Portal of the licensing agency.

b) If the dossier is incomplete or fails to comply with regulations, within 2 working days from the date of receipt of the dossier, the licensing agency shall notify the trader to supplement and complete the dossier.

c) Within 2 working days from the date of receipt of a complete and compliant dossier, the licensing agency shall grant the trader a KP Certificate, made according to the form provided in Appendix VIII to this Circular, and send the result, comprising 1 original and 2 copies, by post to the trader’s registered address; or provide the trader with a reply refusing to grant the KP Certificate and clearly stating the reason via the National Single Window Portal, the National Public Service Portal, or the Public Service Portal of the licensing agency.

d) Where the licensing agency considers that the examination of the dossier provides insufficient grounds for granting a KP Certificate or detects signs of violations of law relating to KP Certificates previously granted, it shall assume the prime responsibility for, and coordinate with related agencies in, conducting an inspection at the trader’s production premises.

The process and procedures for conducting an inspection at the trader’s production premises shall comply with the law on specialized inspection activities.

Within 2 working days from the date of issuance of the inspection team’s notice of conclusion that the trader satisfies the conditions for grant of a KP Certificate and receipt of a complete and compliant dossier, the licensing agency shall grant the trader a KP Certificate and send the result, comprising 1 original and 2 copies, by post to the trader’s registered address; or provide the trader with a reply refusing to grant the KP Certificate and clearly stating the reason via the National Single Window Portal, the National Public Service Portal, or the Public Service Portal of the licensing agency.

3. A KP Certificate shall be valid for 2 months from the date of grant.

Article 16. Dossier and procedures for modification, re-grant of lost, misplaced or damaged KP Certificates for rough diamonds exported under the KP Certification Scheme

1. The provincial-level People’s Committee that granted a trader a KP Certificate for rough diamonds exported under the KP Certification Scheme shall be competent to modify or re-grant such KP Certificate if it is lost, misplaced or damaged (below referred to as the licensing agency).

2. Where a trader wishes to modify information in a KP Certificate or obtain re-grant of a lost, misplaced or damaged KP Certificate, it shall submit one online declaration of information for the KP Certificate, made according to the form and instructions provided in Appendix VIII to this Circular, via the National Single Window Portal, the National Public Service Portal, or the Public Service Portal of the licensing agency.

3. If the dossier is incomplete or fails to comply with regulations, within 2 working days from the date of receipt of the dossier, the licensing agency shall notify the trader to supplement and complete the dossier.

4. Within 2 working days from the date of receipt of a complete and compliant dossier, the licensing agency shall grant the trader a modified or re-granted KP Certificate under the KP Certification Scheme, made according to the form provided in Appendix VIII to this Circular, and send the result, comprising 1 original and 2 copies, by post to the trader’s registered address; or provide the trader with a reply refusing to modify or re-grant the KP Certificate and clearly stating the reason via the National Single Window Portal, the National Public Service Portal, or the Public Service Portal of the licensing agency.

4. A modified or re-granted KP Certificate shall be valid for 2 months from the date of its modification or re-grant.

Article 17. Responsibilities of licensing agencies and traders exporting or importing rough diamonds

1. Responsibilities of traders

Traders exporting or importing rough diamonds under the KP Certification Scheme shall:

a) Take responsibility before the law for the accuracy and truthfulness of the dossiers and documents submitted or presented to the competent agencies.

b) Arrange working sessions and provide dossiers and documents at the request of the Ministry of Industry and Trade (the Agency of Foreign Trade), the licensing agency and related agencies when such agencies inspect compliance with this Circular.

c) Retain dossiers and documents related to confirmation of import of rough diamonds and the grant, modification or re-grant of KP Certificates under the KP Certification Scheme for at least 3 years from the date of grant.

d) Promptly report to the licensing agency on shipments rejected by importing countries despite having been granted Vietnamese KP Certificates (if any).

dd) Return the KP Certificate to the licensing agency if the trader does not export the shipment of rough diamonds within the validity period of the granted KP Certificate.

e) Return the previously granted KP Certificate to the licensing agency if the trader applies for modification of the KP Certificate under Article 16 of this Circular.

2. Responsibilities of licensing agencies

a) Retain dossiers and documents related to confirmation of import of rough diamonds and the grant, modification or re-grant of KP Certificates under the KP Certification Scheme for at least 3 years from the date of grant.

b) Within 5 working days from the date of modification or re-grant, to notify the Ministry of Industry and Trade (the Agency of Foreign Trade) of shipments for which KP Certificates are modified, or re-granted due to loss, misplacement or damage, together with information on the previously granted KP Certificates, for notification to the KP focal point of the importing country, online via the email address designated by the Agency of Foreign Trade for receipt of data or via the provincial-level People’s Committee’s data-sharing system.

c) To provide quarterly information on the confirmation of import, and the grant, modification or re-grant of lost, misplaced or damaged KP Certificates, using the form provided in Appendix IX to this Circular, and send it to the Ministry of Industry and Trade (the Agency of Foreign Trade) before the 15^th day of the first month of the subsequent quarter, online via the email address designated by the Agency of Foreign Trade for receipt of data or via the provincial-level People’s Committee’s data-sharing system.

d) Provincial-level People’s Committees shall organize the printing, issuance and management of blank KP Certificate forms and manage their use in accordance with law and the Ministry of Industry and Trade’s guidance on KP Certificate form.

Chapter V

COORDINATION IN INFORMATION PROVISION

Article 18. Coordination in provision of information by the Department of Customs

1. The Department of Customs shall provide the Ministry of Industry and Trade with information and data quarterly or irregularly as requested, concerning enterprises engaged in export, import, temporary import and re-export; types of business; and export and import turnover by commodity and market, to serve administration activities under Clause 4, Article 62 of the Government’s Decree No. 292/2026/ND-CP. Information and data shall be provided according to the forms provided in Appendix X to this Circular, specifically as follows:

a) Form for information and data on quarterly export and import with the 5 markets having the highest trade turnover with Vietnam in the preceding year: Form 01.

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

c) Form for information and data on temporary import for re-export, border-gate transfer and transit business: Form 03.

d) Form for statistics on violations of regulations on temporary import for re-export and border-gate transfer business: Form 04.

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

2. Forms for provision of quarterly information shall be sent to the Ministry of Industry and Trade (the Agency of Foreign Trade) before the 15^th day of the first month of the subsequent quarter, online via the email address designated by the Agency of Foreign Trade for receipt of data or via the customs data-sharing system.

3. Forms for provision of monthly information shall be sent to the Ministry of Industry and Trade (the Agency of Foreign Trade) before the 15^th day of the immediately subsequent month, online via the email address designated by the Agency of Foreign Trade for receipt of data or via the customs data-sharing system.

Article 19. Coordination in information provision by provincial-level People's Committees

Provincial-level People’s Committees shall provide quarterly information on licensing activities under Clause 5, Article 62 of the Government’s Decree No. 292/2026/ND-CP, made according to Form No. 06 in Appendix X to this Circular, and send it to the Ministry of Industry and Trade (the Agency of Foreign Trade) before the 10^th day of the first month of the subsequent quarter, online via the email address designated by the Agency of Foreign Trade for receipt of data or via the provincial-level People’s Committees’ data-sharing system, to serve administration activities.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 20. Effect

1. This Circular takes effect from September 05, 2026.

2. This Circular repeals:

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

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

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

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

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

3. This Circular partially annuls:

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

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

c) Clause 1, Article 1 and Appendix I of Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade, amending and supplementing a number of articles regulating the detailed Lists of HS code-based imported and exported goods promulgated together with a number of Circulars of the Minister of Industry and Trade.

d) Article 27 and Points n and p, Clause 4, Article 37 of Circular No. 38/2025/TT-BCT of the Minister of Industry and Trade, amending and supplementing a number of provisions of decentralization in the implementation of administrative procedures in sectors under the Ministry of Industry and Trade's management.

dd) Article 18 of Circular No. 26/2026/TT-BCT of the Minister of Industry and Trade, amending and supplementing a number of provisions of decentralization, reduction and simplification of administrative procedures in sectors under the Ministry of Industry and Trade's management.

4. Any problem arising in the course of implementation of this Circular should be reported in writing to the Ministry of Industry and Trade (the Agency of Foreign Trade) for settlement.

5. In case any documents referred to in this Circular are amended, supplemented or replaced, the new ones shall prevail.

6. The Minister of Industry and Trade, Ministers, heads of relevant ministerial-level agencies, chairpersons of provincial-level People’s Committees shall provide guidance and implement this Circular.

Article 21. Transitional provisions

1. Licenses granted by competent agencies to traders before the effective date of this Circular, in accordance with Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade detailing a number of articles of the Law on Foreign Trade Management and the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management; Joint Circular No. 14/2009/TTLT-BCT-BTC of the Minister of Industry and Trade and the Minister of Finance guiding the certification of and procedures for import and export of rough diamonds in implementation of the Kimberley Process Certification Scheme, may continue to be implemented in accordance with the contents and validity periods of the granted licenses.

2. Complete administrative procedure dossiers received by competent agencies before the effective date of this Circular shall continue to be processed by the dossier-receiving agencies in accordance with the legal documents applicable at the time of dossier receipt.

3. The List of used medical devices banned from import provided in Appendix I to Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade (amended and supplemented under Appendix I to Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade amending and supplementing a number of articles regulating the detailed Lists of HS code-based imported and exported goods promulgated together with a number of Circulars of the Minister of Industry and Trade) shall continue to apply through December 31, 2026./.