Decree 292/2026/ND-CP detailing and guiding the Law on Foreign Trade Management

DECREE
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 Organization of the Government No. 63/2025/QH15;

Pursuant to the Commercial Law No. 36/2005/QH11;

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

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

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

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

At the proposal of the Minister of Industry and Trade;

The Government promulgates the Decree 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 and subjects of application

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

a) International goods purchase and sale activities carried out in the forms of export and import; temporary import for re-export; temporary export for re-import; border-gate transfer; and transit, and other activities related to international goods purchase and sale in accordance with law and treaties to which the Socialist Republic of Vietnam is a contracting party.

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

2. The import of goods being movable assets of organizations and individuals; baggage of passengers on exit or entry; goods of foreign organizations and individuals entitled to privileges and immunities; and presents, gifts and sample goods must comply with relevant laws or separate regulations of the Prime Minister.

3. This Decree applies to:

a) State management agencies.

b) Traders engaged in foreign trade activities.

c) Other related domestic and foreign organizations and individuals.

Article 2. Principles for carrying out administrative procedures

For the administrative procedures prescribed in this Decree, dossiers shall be prepared and submitted according to the following principles:

1. Dossiers shall be submitted in one of the following forms:

a) Online submission via the National Public Service Portal, the National Single Window Portal, or the public service portal of the licensing agency.

b) Direct submission to the single-window section of the licensing agency in accordance with regulations.

c) Submission by postal service.

2. Papers and documents included in a dossier of application for a permit shall be signed by the at-law representative or authorized representative. In case of signing under authorization, the dossier must include a written authorization made in accordance with law.

3. A dossier of application for a permit shall be made in 1 set in Vietnamese. Papers and documents made in a language other than Vietnamese shall be translated into Vietnamese and certified by the at-law representative or authorized representative.

4. For online submission, an electronic dossier shall bear a digital signature in accordance with the law on performance of administrative procedures in the electronic environment. Documents included in an electronic dossier shall be electronic copies.

5. The licensing agency shall return the results of administrative procedures to the trader in paper form, either directly or by post, or in the electronic form (if applicable).

Chapter II
MANAGEMENT OF EXPORT AND IMPORT ACTIVITIES

Article 3. The right to freedom of export and import business

1. Vietnamese traders other than foreign-invested economic organizations may conduct export and import business and carry out other related activities regardless of their registered business sectors or trades in accordance with Article 4 of this Decree, except goods on the List of goods banned from export or import as prescribed in this Decree; other goods banned from export or import as prescribed by law; and goods suspended from export or import.

Branches of Vietnamese traders may carry out foreign trade activities as authorized by such traders.

2. Foreign-invested economic organizations and branches of foreign traders in Vietnam shall, when conducting export and import activities regulated by this Decree, comply with Vietnam’s commitments under treaties to which the Socialist Republic of Vietnam is a contracting party, and the Lists of goods and roadmaps announced by the Ministry of Industry and Trade.

Foreign-invested economic organizations may directly export or entrust the export of products manufactured by such organizations; directly import or entrust the import of machinery, equipment, materials, supplies, spare parts, components and other goods for carrying out investment activities in conformity with the objectives of investment projects specified in their Investment Registration Certificates.

3. Foreign traders without presence in Vietnam that conduct goods trading activities in Vietnam may only exercise the right to export and the right to import within the scope prescribed by the Government’s current regulations.

Foreign traders without presence in Vietnam may purchase goods for delivery to domestic traders or for lease or lending to domestic traders for the performance of processing contracts for such foreign traders without presence in Vietnam; and may purchase goods or receive processed products, surplus materials, auxiliary materials, supplies, components and semi-finished products under processing contracts and sell them to domestic traders for the manufacture of goods for export.

Article 4. Management of goods export and import

1. For goods to be exported or imported under permits, exporting or importing traders shall obtain permits as prescribed by law.

2. For goods to be exported or imported under certain conditions, exporting or importing traders shall satisfy the conditions as prescribed by law.

3. Exported and imported goods shall comply with and satisfy goods management policies as prescribed. For goods on the List of exported and imported goods subject to inspection in accordance with Article 65 of the Law on Foreign Trade Management, exporting or importing traders shall submit to inspection by competent agencies in accordance with law.

Article 5. Goods banned from export or import

1. Goods banned from export or import must comply with current legal documents and the List of goods banned from export or import provided in Appendix I to this Decree.

2. Based on Appendix I to this Decree and current legal documents, ministers and heads of ministerial-level agencies shall announce detailed lists of goods banned from export or import together with their commodity codes (HS codes), except the cases where current laws already provide detailed HS codes for such goods.

Goods banned from export or import under Appendix I to this Decree are goods whose HS codes and detailed descriptions are included in the detailed lists announced by ministers and heads of ministerial-level agencies.

3. Permission for export or import of goods banned from export or import in accordance with Clause 2, Article 10 of the Law on Foreign Trade Management and Clause 1, Article 28 of the Government’s Decree No. 146/2025/ND-CP on delegation and decentralization of powers in the field of industry and trade shall comply with Clauses 4 and 5 of this Article. When necessary, ministers and heads of ministerial-level agencies shall promulgate legal documents detailing the grant of permits for export or import of goods specified in this Clause.

4. A dossier of application for permission to export or import goods banned from export or import specified in Clause 3 of this Article must comprise:

a) An application for export or import of goods banned from export or import, made according to Form No. 01 provided in Appendix VII to this Decree or a form prescribed by the minister or head of the ministerial-level agency competent to manage such goods (if any): 1 original.

b) A document explaining the plan for use and process for management of the exported or imported goods during their use, and the plan for disposal of such goods after use: 1 original.

c) A report on the implementation of previously granted permits (if any): 1 original.

d) Other documents and papers prescribed by the minister or head of the ministerial-level agency competent to manage such goods (if any).

5. Procedures for grant of permits for export or import of goods banned from export or import specified in Clause 3 of this Article:

a) A trader shall submit a dossier of application for a permit for export or import of goods banned from export or import as prescribed in Clause 4 of this Article to the licensing agency.

b) If the dossier is incomplete or fails to comply with regulations, within 3 working days after receiving the dossier, the licensing agency shall notify the trader for completing the dossier.

c) Within 5 working days after receiving a complete dossier compliant with regulations, the licensing agency shall grant a permit to the trader for export or import of goods. In case of refusal to grant a permit, the licensing agency shall issue a written reply, clearly stating the reasons.

d) The licensing agency shall prescribe the validity period of the document permitting the trader to export or import goods on a case-by-case basis.

6. The period for retention and use in Vietnam of goods banned from import specified in Clause 3 of this Article shall be based on the period registered by the trader with the licensing agency but must not exceed 2 years.

7. A trader granted a permit for export or import under Clause 3 of this Article shall submit to the licensing agency, no later than December 31 every year, a report made according to Form BC01 provided in Appendix VII to this Decree on the export, import and use of goods and disposal of goods after use.

Article 6. Grant of export or import permits for goods subject to the export or import suspension measure

1. A dossier of application for an export or import permit for goods subject to the export or import suspension measure as prescribed in Clause 1, Article 14 of the Law on Foreign Trade Management and at Point B.I.1, Section 1, Appendix I.2 to the Government’s Resolution No. 66.18/2026/NQ-CP on decentralization, reduction and simplification of administrative procedures and business conditions must comprise:

a) An application for an export or import permit for goods subject to the export or import suspension measure, made according to Form No. 01 provided in Appendix VII to this Decree: 01 original.

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

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

2. Procedures for grant of an export or import permit for goods subject to the export or import suspension measure:

a) A trader shall send a dossier of application for a permit as prescribed in Clause 1 of this Article to the licensing agency.

b) If the dossier is incomplete or fails to comply with regulations, or additional explanatory documents are required, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the trader for completion of the dossier.

c) Within 02 working days from the date of receipt of a complete and valid dossier, the licensing agency shall send the dossier to related ministries and ministerial-level agencies for opinions.

Within 05 working days from the date of receipt of the licensing agency’s written request for opinions, the related ministries and ministerial-level agencies shall issue a written reply to the licensing agency, stating whether they agree or disagree with the grant of an import permit. In case of disagreement with the grant of a permit, the related ministries and ministerial-level agencies shall clearly state the reasons.

d) Within 03 working days from the date of receipt of the written replies from the related ministries and ministerial-level agencies, the licensing agency shall grant a permit to the trader for export or import of goods. In case of refusal to grant a permit, the licensing agency shall issue a written reply, clearly stating the reasons.

3. The licensing agency shall prescribe the validity period of the permit in each case.

4. The period of retention and use in Vietnam of goods subject to the export or import suspension measure specified in this Article shall be as registered by the trader with the licensing agency but must not exceed 02 years.

5. A trader granted an export or import permit under this Article shall send to the licensing agency, by December 31 every year at the latest, a report made according to Form BC01 provided in Appendix VII to this Decree on the export, import and use of goods and the handling of goods after use.

Article 7. Designation of export or import traders

1. The List of goods to be exported or imported by designated traders is provided in Appendix II to this Decree.

2. The designation of export or import traders shall comply with regulations of the competent agencies specified in Appendix II to this Decree.

Article 8. Goods to be exported or imported under permits or certain conditions

1. Goods to be exported or imported under permits or certain conditions must comply with current legal documents and the List of goods to be exported or imported under permits or certain conditions provided in Appendix III to this Decree.

2. Based on Appendix III to this Decree and current legal documents, ministers and heads of ministerial-level agencies shall announce detailed lists of goods together with their HS codes, except where current laws already provide detailed HS codes for such goods.

3. Ministers and heads of ministerial-level agencies shall promulgate, or submit to competent agencies for promulgation, detailed regulations on the order and procedures for grant of export permits and import permits, and grant permits in accordance with such regulations.

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

Article 9. Goods to be exported or imported under separate regulations

1. The Minister of National Defence and the Minister of Public Security shall decide on the lists of goods to be exported or imported for national defense and security purposes and prescribe the grant of export permits and import permits.

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

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

The List of goods and competence to manage CFS are provided in Appendix IV to this Decree.

Article 11. Provisions on CFS for imported goods

1. When necessary to meet management requirements, ministries and ministerial-level agencies shall, based on their competence to manage CFS specified in Appendix IV to this Decree, submit to the Government for promulgation documents prescribing imported goods for which CFS must be submitted to competent agencies, and announce detailed lists of such goods together with their HS codes.

2. Ministries and ministerial-level agencies competent to manage CFS shall prescribe, or report to competent authorities for prescription of, the minimum information required on a CFS for imported goods, or prescribe the form of CFS for imported goods.

3. Ministries and ministerial-level agencies competent to manage CFS shall specify cases in which a CFS may apply to multiple goods lots; and specify the period during which a CFS for imported goods is acceptable in case the CFS does not specify its validity period.

4. A CFS for imported goods must be in English. In case where a CFS is made in a language other than English, it shall be translated into Vietnamese and certified by the importing trader.

5. In case where requested by a ministry or ministerial-level agency competent to manage CFS, the CFS shall be consularly legalized in accordance with law, except where it is exempted from consular legalization in accordance with the law on consular certification and consular legalization.

6. In case where there is doubt about the authenticity of a CFS or imported goods are inconsistent with the contents of the CFS, the competent agency shall send a request for inspection and verification to the agency or organization granting the CFS.

Article 12. Provisions on CFS for exported goods

1. Provincial-level People’s Committees are competent agencies to grant CFS for exported goods according to the following provisions:

a) The export trader applies for a CFS for the goods.

b) The goods have declared applicable standards, product declaration forms, or circulation registration certificates in accordance with current law.

2. A dossier of application for a CFS for exported goods must comprise:

a) An application for a CFS, made according to Form No. 02 provided in Appendix VII to this Decree: 01 original, expressed in Vietnamese and English.

b) A list of manufacturing establishments (if any), including their names, addresses and goods manufactured for export: 01 original.

c) A declared applicable standard for the products or goods, or a product declaration form, or a circulation registration certificate for the products or goods, together with its expression (on the goods label, goods packaging, or documents accompanying the products or goods): 01 copy bearing the trader’s seal.

3. Procedures for grant of a CFS for exported goods:

a) A trader shall send the dossier prescribed in Clause 2 of this Article to the CFS-granting agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 02 working days from the date of receipt of the dossier, the CFS-granting agency shall notify the trader for completing the dossier.

c) Within 02 working days from the date of receipt of a complete and valid dossier, the CFS-granting agency shall grant a CFS to the trader. In case of refusal to grant a CFS, the CFS-granting agency shall issue a written reply, clearly stating the reasons.

d) The CFS-granting agency may carry out an inspection at the manufacturing establishment if it considers that examination of the dossier does not provide sufficient grounds for grant of a CFS or if it detects signs of violation of regulations on a previously granted CFS.

dd) CFS shall be granted in the quantity requested by the trader.

4. A CFS for exported goods shall be made in English according to Form No. 02A provided in Appendix VII to this Decree.

In addition to the information specified in Form No. 02A, ministries and ministerial-level agencies competent to manage CFS and CFS-granting agencies may prescribe other specific information to be included in a CFS for exported goods according to management requirements, provided that the following minimum information is included:

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

b) Serial number and date of grant of the CFS.

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

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

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

e) The CFS must clearly state that the products or goods are manufactured and permitted for free sale in the Vietnamese market.

g) Full name and signature of the CFS signatory, and seal of the agency or organization granting the CFS.

In case where the importing country requires the trader to submit a CFS made according to the CFS form prescribed by such country, the CFS-granting agency shall grant the CFS according to the required form.

5. A CFS granted for exported goods shall be valid for 05 years from the date of grant, unless otherwise prescribed by current law.

6. The CFS-granting agency shall revoke a granted CFS in the following cases:

a) The export trader forges documents or papers.

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

Chapter III
TEMPORARY IMPORT FOR RE-EXPORT; TEMPORARY EXPORT FOR RE-IMPORT; BORDER-GATE TRANSFER OF GOODS

Section 1
GENERAL PROVISIONS

Article 13. Ban on temporary import for re-export or border-gate transfer business; suspension from temporary import for re-export or border-gate transfer business

1. The List of goods banned from temporary import for re-export or border-gate transfer business is provided in Appendix V to this Decree.

2. The List of goods specified in Clause 1 of this Article does not apply to cases of border-gate transfer business in which goods are transported directly from exporting countries to importing countries without passing through Vietnam’s border gates.

3. In order to prevent environmental pollution, epidemics, adverse impacts on human health or life, illegal transshipment, or risks of trade fraud, the Minister of Industry and Trade shall decide on specific goods suspended from temporary import for re-export or border-gate transfer business and publicly announce the List of such goods together with their HS codes.

Article 14. Temporary import for re-export business

1. Provincial-level People’s Committees are competent agencies to grant licenses for temporary import for re-export business for the goods specified at Point a, Clause 1, Article 39 of the Law on Foreign Trade Management, except the cases specified in Clauses 2 and 3 of this Article. Dossiers and procedures for grant of licenses shall comply with Articles 20 and 21 of this Decree.

2. Foreign-invested economic organizations may only temporarily import goods for re-export under Article 16 of this Decree and may not conduct temporary import for re-export business.

3. In case where current law requires a permit for temporary import for re-export of goods, traders shall comply with such regulations and are not required to obtain a license for temporary import for re-export business under this Decree.

4. Goods for temporary import for re-export business are subject to customs inspection and supervision from the time of temporary import to the time of actual re-export out of Vietnam. Containerized goods may not be divided throughout the transportation process from the border gate of temporary import to the area subject to customs supervision or the border gate of re-export as prescribed.

In case where transportation requires the change of containers or division of containerized goods for re-export, regulations of customs offices shall be complied with.

5. Goods for temporary import for re-export business shall be retained in Vietnam for no more than 60 days from the date of completion of customs procedures for temporary import. In case where it is necessary to extend this period, the trader shall send a written request for extension to the customs office that has carried out temporary import procedures; each extension must not exceed 30 days and no more than 02 extensions shall be granted for each lot of goods temporarily imported for re-export. Upon expiry of the above period, the trader shall re-export the goods out of Vietnam or destroy them.

In case where goods for temporary import for re-export business are destroyed because their permitted retention period in Vietnam has expired, the trader shall organize the destruction at its own expense and take responsibility for carrying out the destruction in accordance with the law on environmental protection and the customs law.

In case where the goods are imported into Vietnam, the trader shall comply with regulations on goods import management and taxes.

6. Temporary import for re-export business shall be carried out on the basis of two separate contracts: an export contract and an import contract. The export contract may be signed before or after the import contract.

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

Article 15. Regulating goods for temporary import for re-export business

1. In case where goods are congested in a locality, the provincial-level People’s Committee shall take the following regulating measures:

a) Directing competent agencies to take measures to release and regulate the goods in the locality.

b) Coordinating with the customs office of the border gate of temporary import in regulating the quantity of temporarily imported goods transported from the border gate of temporary import to the border gate of re-export.

c) When necessary, issuing a written request for traders conducting temporary import for re-export business to suspend bringing goods temporarily imported for re-export into Vietnam.

2. After taking the measures to release and regulate the quantity of goods as prescribed in Clause 1 of this Article, if the congestion of goods temporarily imported for re-export still continues at the ports or border gates, or when necessary, based on the proposal of the provincial-level People’s Committee of the locality where the goods congestion occurs, the Ministry of Industry and Trade shall issue a written notice requesting provincial-level People’s Committees to suspend the grant of licenses for temporary import for re-export business.

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

1. Traders may temporarily import from abroad for re-export goods that are not subject to management by the measures of ban on export or import or suspension from export or import, for the purposes of warranty, maintenance, lease or borrowing, or for use for other purposes within a specified period, and then re-export such goods out of Vietnam. Traders shall carry out temporary import for re-export procedures at customs offices, except the cases specified in Clauses 2 and 9 of this Article.

2. Provincial-level People’s Committees are competent agencies to grant licenses for temporary import for re-export in other forms for goods not yet permitted for circulation or use in Vietnam as specified at Point a, Clause 2, Article 41 of the Law on Foreign Trade Management, based on the written approval of the ministry or ministerial-level agency competent to manage such goods, except the cases specified in Clauses 3, 4 and 9 of this Article. Dossiers and procedures for grant of licenses shall comply with Articles 20 and 21 of this Decree.

3. For goods manufactured and exported by traders, traders may temporarily import such goods for re-export for warranty, maintenance, repair or replacement at the request of foreign traders and re-export them to such foreign traders. Temporary import for re-export procedures shall be carried out at customs offices without requiring a license for temporary import for re-export.

In case where goods temporarily imported under this Clause are subject to management by the measures of ban on import or suspension from import, when carrying out temporary import for re-export procedures, in addition to the customs dossier as prescribed, traders shall additionally submit the following papers:

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

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

4. For the temporary import for re-export of machinery, vehicles, equipment and tools for diplomatic events, cultural programs, art troupes, sports competition or performance teams, or medical examination and treatment programs for humanitarian purposes, temporary import for re-export procedures shall be carried out at customs offices without requiring a license for temporary import for re-export.

In case where machinery, vehicles, equipment or tools temporarily imported under this Clause are subject to management by the measures of ban on import or suspension from import, when carrying out temporary import for re-export procedures, in addition to the customs dossier as prescribed, traders shall additionally submit the following papers:

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

b) A written commitment of the trader to the proper and lawful use of the goods by the agency or organization permitted to receive the medical examination and treatment delegation or organize the event.

5. In case where current law already provides that a permit is required for temporary import for re-export of goods, traders shall comply with such regulations and are not required to obtain a license for temporary import for re-export under this Decree.

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

7. The time limit for temporary import for re-export of goods shall comply with Clause 3, Article 41 of the Law on Foreign Trade Management. In case where it is necessary to extend this time limit, traders shall send a written request for extension to the customs office where temporary import procedures are carried out. No more than 02 extensions shall be granted for each lot of goods temporarily imported for re-export.

8. In case where goods temporarily imported under a lease or borrowing contract are designated by the foreign partner for delivery to a trader for temporary import for re-export under a lease or borrowing contract signed with such foreign partner, the trader shall comply with the provisions on temporary import for re-export specified in this Article. Customs procedures shall comply with the Ministry of Finance’s guidance.

9. The Ministry of National Defence and the Ministry of Public Security shall consider and permit the temporary import for re-export of goods for national defense and security purposes. Dossiers and procedures for grant of licenses shall comply with regulations of the Ministry of National Defence and the Ministry of Public Security.

Article 17. Temporary export for re-import

1. Traders may temporarily export goods abroad for re-import for the purposes of manufacture, construction, lease, lending, measurement, testing, participation in trade fairs or exhibitions, repair, warranty or maintenance, or for use for other purposes within a specified period, and then re-import such goods into Vietnam.

Particularly, in case of temporary export for re-import for warranty, maintenance or repair after the warranty period under the import contract or the warranty contract or agreement has expired, traders may only do so for goods not on the List of used consumer goods banned from import.

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

2. Provincial-level People’s Committees are competent agencies to grant licenses for temporary export for re-import for goods subject to management by the measures of ban on export or suspension from export as specified at Point a, Clause 2, Article 42 of the Law on Foreign Trade Management, except the cases specified in Clauses 3 and 4 of this Article. Dossiers and procedures for grant of licenses shall comply with Articles 20 and 21 of this Decree.

3. The Ministry of National Defence and the Ministry of Public Security shall consider and permit the temporary export for re-import of goods for national defense and security purposes. Dossiers and procedures for grant of licenses shall comply with regulations of the Ministry of National Defence and the Ministry of Public Security.

4. The bringing of relics, antiques and national treasures abroad for display, exhibition, research or preservation shall comply with the Law on Cultural Heritage.

5. In case where current law already provides that a permit is required for temporary export for re-import of goods, traders shall comply with such regulations and are not required to obtain a license for temporary export for re-import under this Decree.

6. The time limit for temporary export for re-import shall comply with Clause 3, Article 42 of the Law on Foreign Trade Management. In case where it is necessary to extend this time limit, traders shall send a written request for extension to the customs office where temporary export procedures are carried out. No more than 02 extensions shall be granted for each lot of goods temporarily exported for re-import.

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

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

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

2. In case where foreign goods are consigned to bonded warehouses for export or re-export through border provinces, the border gates of temporary import for consignment of goods to bonded warehouses and the border gates for export or re-export of goods through border provinces shall comply with this Article.

Article 19. Border-gate transfer business

1. Provincial-level People’s Committees are competent agencies to grant licenses for border-gate transfer business for the goods specified in Clause 1, Article 43 of the Law on Foreign Trade Management, except the case specified in Clause 2 of this Article. Dossiers and procedures for grant of licenses shall comply with Articles 20 and 21 of this Decree.

2. Foreign-invested economic organizations may only conduct border-gate transfer business in the form whereby goods are transported directly from exporting countries to importing countries without passing through Vietnam’s border gates. Goods for border-gate transfer business must be consistent with the registered business sectors or trades or the contents of the investment registration certificate, for foreign-invested economic organizations required to carry out procedures for grant of an investment registration certificate.

3. Border-gate transfer of goods shall be carried out on the basis of two separate contracts: a goods purchase contract and a goods sale contract signed by the trader with foreign traders. The goods purchase contract may be signed before or after the goods sale contract.

4. For border-gate transfer of goods through Vietnam’s border gates, goods for border-gate transfer business shall be brought into and out of Vietnam through the same border-gate area and shall be subject to customs inspection and supervision from the time they are brought into Vietnam until they are brought out of Vietnam.

5. The payment for goods for border-gate transfer business must comply with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

Article 20. Dossiers of application for licenses for temporary import for re-export business; temporary import for re-export in other forms; temporary export for re-import; and border-gate transfer business

1. A dossier of application for a license for temporary import for re-export business must comprise:

a) An application for a license for temporary import for re-export business, made according to Form No. 03 provided in Appendix VII to this Decree: 01 original.

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

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

2. A dossier of application for a license for temporary import for re-export in other forms must comprise:

a) An application for a license for temporary import for re-export in other forms, made according to Form No. 04 provided in Appendix VII to this Decree: 01 original.

b) A lease or borrowing contract or agreement: 01 copy bearing the trader’s seal.

3. A dossier of application for a license for temporary export for re-import must comprise:

a) An application for a license for temporary export for re-import, made according to Form No. 05 provided in Appendix VII to this Decree: 01 original.

b) A contract or agreement on repair or warranty, or a contract or agreement on lease or borrowing of goods: 01 copy bearing the trader’s seal.

4. A dossier of application for a license for border-gate transfer business must comprise:

a) An application for a license for border-gate transfer business, made according to Form No. 06 provided in Appendix VII to this Decree: 01 original.

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

c) A report made according to Form BC02 provided in Appendix VII to this Decree on the implementation of the previously granted license for border-gate transfer business (if any), clearly stating the quantity of goods brought into and out of Vietnam: 01 original.

5. A dossier of application for modification, supplementation or re-grant of a license specified in this Article due to loss, misplacement or damage must comprise:

a) An application for modification, supplementation or re-grant of a license, made according to Form No. 12 provided in Appendix VII to this Decree: 01 original.

b) Documents related to the modification or supplementation of the license, or documents related to the loss, misplacement or damage of the license (if any): 01 copy bearing the trader’s seal.

Article 21. Procedures for grant of licenses for temporary import for re-export business; temporary import for re-export in other forms; temporary export for re-import; and border-gate transfer business

1. Procedures for grant of licenses:

a) A trader shall send a dossier of application for a license prescribed in Article 20 of this Decree to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the trader’s dossier, the licensing agency shall issue a written request for the trader to complete the dossier.

c) In case of grant of a license for temporary import for re-export as prescribed in Clause 2, Article 16 of this Decree, within 03 working days from the date of receipt of a complete and valid dossier, the licensing agency shall send a written request, together with the enterprise’s dossier of application for a license, to the related ministry or ministerial-level agency for opinions. Within 05 working days from the date of receipt of the written request for opinions, the ministry or ministerial-level agency shall issue a written reply to the licensing agency.

d) Within 05 working days from the date of receipt of a complete and valid dossier or, for the case specified at Point c of this Clause, from the date of receipt of the written reply from the related ministry or ministerial-level agency, the licensing agency shall grant a license to the trader. In case of refusal to grant a license, the licensing agency shall issue a written reply, clearly stating the reasons.

2. Procedures for modification, supplementation or re-grant of a license due to loss, misplacement or damage:

a) A trader shall send a dossier of application for modification, supplementation or re-grant of a license as prescribed in Clause 5, Article 20 of this Decree to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the trader’s dossier, the licensing agency shall issue a written request for the trader to complete the dossier.

c) Within 03 working days from the date of receipt of a complete and valid dossier, the licensing agency shall modify, supplement or re-grant the license to the trader.

In case of refusal to modify, supplement or re-grant the license, the licensing agency shall issue a written reply, clearly stating the reasons.

Section 2
ASSIGNMENT OF THE MANAGEMENT AND ADMINISTRATION OF TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT AND BORDER-GATE TRANSFER ACTIVITIES

Article 22. The Ministry of Industry and Trade

1. To urge and guide related ministries, sectors and localities to implement; inspect, and coordinate with related agencies, organizations and traders in inspecting the implementation of, regulations on the management of temporary import for re-export, temporary export for re-import and border-gate transfer activities prescribed in this Decree.

2. To take measures to regulate goods as prescribed in Clause 2, Article 15 of this Decree.

Article 23. Provincial-level People’s Committees

1. To plan and invest in the construction of transport infrastructure facilities, warehouses and storing yards, loading/unloading areas, places for gathering goods, places for goods re-export, power sources and other facilities, facilitating temporary import for re-export and border-gate transfer business, and retention and preservation of goods in places for goods re-export.

2. Pursuant to current regulations, to assume the prime responsibility for, and coordinate with related ministries and sectors in, managing and administering temporary import for re-export and border-gate transfer activities in their localities and take responsibility before the Government and Prime Minister for these activities in their localities.

3. To coordinate with related ministries and sectors in ensuring sufficient specialized inspection forces and physical foundations for these forces to operate in inspecting and supervising goods for temporary import for re-export and border-gate transfer business circulating in their localities, meeting the requirements on security, national defense, and social order and safety, and minimizing trade fraud, illegal infiltration of goods, smuggling, tax evasion and environmental pollution.

4. To assume the prime responsibility for, and coordinate with related ministries and sectors in, taking measures to regulate goods for temporary import for re-export and border-gate transfer business in case of goods congestion in their localities; to promptly inform the Ministry of Industry and Trade of developments in the delivery and receipt of goods in their localities and propose management measures in order to avoid goods congestion at ports and border gates.

5. To collect charges for goods for temporary import for re-export business under the Ministry of Finance’s guidance in order to increase state budget revenues for investment in and upgrading of roads and wharves, environmental protection, and maintenance of security and order at border gates.

6. To promptly notify changes in border trade policies of neighboring countries to the Ministry of Industry and Trade and traders for them to prepare plans on regulating goods temporarily imported for re-export, preventing the risk of goods congestion at ports and border gates.

Article 24. The Customs Department

1. Based on its assigned functions and tasks in accordance with law, to organize the implementation of, inspect, control and strictly supervise goods for temporary import for re-export from the time they are imported into Vietnam until they are actually exported out of Vietnam or transferred for domestic consumption or destroyed, in cases where transfer for domestic consumption or destruction is permitted under current law.

2. On the 15^th day of the first month of every quarter (or on the following working day in case the 15^th day falls on a day off or public holiday), to provide the Ministry of Industry and Trade with information and statistical data on temporary import for re-export business activities in the immediately preceding quarter, and provide unscheduled information and data at the request of the Ministry of Industry and Trade to serve direction and administration work.

3. To inform the Ministry of Industry and Trade and related provincial-level People’s Committees of the following cases for coordinated administration and handling:

a) Enterprises violate the regulations on temporary import for re-export or border-gate transfer business.

b) There appears congestion of goods for temporary import for re-export or border-gate transfer business at ports or border gates.

Chapter IV
TRANSIT OF GOODS

Article 25. General provisions on transit of goods

1. For agreements on goods transit via Vietnam’s territory signed between Vietnam and bordering countries, the Ministry of Industry and Trade’s guidance shall be complied with.

2. The transit of goods on the List of highly dangerous goods prescribed by the Government via Vietnam’s territory must comply with Vietnam’s law on transportation of dangerous goods and relevant treaties to which the Socialist Republic of Vietnam is a contracting party.

3. Owners of in-transit goods or persons providing transit services shall pay customs fees and other charges applicable to in-transit goods in accordance with Vietnam’s current regulations.

Article 26. Grant of transit permits

1. The Ministry of Industry and Trade is the agency competent to grant transit permits for goods being weapons, explosive materials, explosive precursors or supporting tools as prescribed in Clause 1, Article 44 of the Law on Foreign Trade Management and Clause 2, Article 28 of the Government’s Decree No. 146/2025/ND-CP. A dossier of application for a permit must comprise:

a) An application for goods transit of the goods owner, made according to Form No. 07 provided in Appendix VII to this Decree: 01 original.

b) The transportation contract: 01 copy bearing the goods owner’s seal.

c) An official letter sent by the competent agency of the country requesting transit of goods to the Minister of Industry and Trade: 01 original.

2. A dossier of application for a transit permit for goods banned from export or import; goods suspended from export or import; or goods banned from trading under law as prescribed in Clause 2, Article 44 of the Law on Foreign Trade Management and Clause 4, Article 28 of the Government’s Decree No. 146/2025/ND-CP must comprise:

a) An application for goods transit of the goods owner, made according to Form No. 07 provided in Appendix VII to this Decree: 01 original.

b) The transportation contract: 01 original.

3. A dossier of application for modification, supplementation or re-grant of a transit permit due to loss, misplacement or damage must comprise:

a) An application of the goods owner for modification, supplementation or re-grant of the permit, made according to Form No. 12 provided in Appendix VII to this Decree: 01 original.

b) Documents related to the modification or supplementation of the permit, or documents related to the loss, misplacement or damage of the permit (if any): 01 copy bearing the goods owner’s seal.

4. Procedures for grant of transit permits:

a) The goods owner or person providing transit services shall send a dossier of application for goods transit as prescribed in Clause 1 or 2 of this Article to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the applicant for supplementation and completion of the dossier.

c) For goods being weapons, explosive materials, explosive precursors or supporting tools, within 07 working days from the date of receipt of a complete and valid dossier from the goods owner, the licensing agency shall send a written request for opinions to the Ministry of National Defence and the Ministry of Public Security, together with the goods owner’s dossier of application for goods transit. Within 05 working days from the date of receipt of the licensing agency’s written request for opinions, the Ministry of National Defence and the Ministry of Public Security shall issue written replies.

d) Within 05 working days from the date of receipt of a complete and valid dossier or, for the case specified at Point c of this Clause, from the date of receipt of the opinions of the Ministry of National Defence and the Ministry of Public Security, the licensing agency shall grant a permit to the goods owner. In case of refusal to grant a permit, the licensing agency shall issue a written reply, clearly stating the reasons.

5. Procedures for modification, supplementation or re-grant of transit permits:

a) The goods owner or person providing transit services shall send a dossier of application for modification, supplementation or re-grant of a transit permit as prescribed in Clause 3 of this Article to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the applicant for supplementation and completion of the dossier.

c) Within 03 working days from the date of receipt of a complete dossier as prescribed, the licensing agency shall consider modifying, supplementing or re-granting the permit, or issue a written notice of refusal to modify or supplement the permit, clearly stating the reasons.

6. In case where current law already provides for the grant of permits for in-transit goods, such regulations shall apply and a transit permit under this Clause is not required.

7. In case where goods are transported by sea from abroad into a transshipment area at a seaport and are subsequently brought abroad from such transshipment area, or brought to a transshipment area at another wharf or seaport before being brought abroad, transshipment procedures shall comply with the Ministry of Finance’s guidance without requiring a transit permit.

Article 27. Extension of the goods transit period

1. A dossier of application for extension of the goods transit period as prescribed in Clause 2, Article 47 of the Law on Foreign Trade Management and Clause 5, Article 28 of the Government’s Decree No. 146/2025/ND-CP must comprise:

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

b) The customs office’s written certification of the status of the lot of goods in transit: 01 original.

c) The customs declaration of the lot of goods in transit: 01 copy bearing the goods owner’s seal.

2. Procedures for processing an application for extension of the goods transit period are as follows:

a) The goods owner or person providing transit services shall send a dossier of application for extension of the goods transit period to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the applicant for supplementation, revision and completion of the dossier.

c) Within 07 working days from the date of receipt of a complete and valid dossier, the licensing agency shall issue a written reply on whether or not it permits the extension of the goods transit period. In case of refusal to permit the extension, the licensing agency shall issue a written reply, clearly stating the reasons.

Article 28. Traders providing goods transit transportation services

Traders that register for doing the freight forwarding and transportation business may provide goods transportation services for foreign goods owners for transit via Vietnam’s territory.

Chapter V
FOREIGN-INVOLVED GOODS PROCESSING

Section 1
ACCEPTING TO PROCESS GOODS FOR FOREIGN TRADERS

Article 29. Processing of goods for foreign traders

Vietnamese traders may accept to lawfully process goods for foreign traders and shall comply with the following provisions:

1. For goods on the list of goods subject to conditional investment and business, only traders that fully satisfy the prescribed conditions on manufacture of and trading in such goods may conduct export processing for foreign partners.

2. For goods to be imported in the form of designation of traders and falling under the management by the State Bank of Vietnam, their processing must comply with the regulations of the State Bank of Vietnam.

3. In case where goods accepted for processing are goods banned from export or import or goods suspended from export or import, the grant of processing permits for overseas consumption as prescribed in Clause 3, Article 51 of the Law on Foreign Trade Management and Point B.II.1, Section 1, Appendix I.2 to the Government’s Resolution No. 66.18/2026/NQ-CP shall comply with Article 30 of this Decree.

Article 30. Dossiers and procedures for grant of processing permits

1. A dossier of application for a processing permit specified in Clause 3, Article 29 of this Decree must comprise:

a) An application for a processing permit, made according to Form No. 09 provided in Appendix VII to this Decree: 01 original.

b) The certificate of eligibility for manufacture and business or a document certifying eligibility for manufacture and business (if any): 01 copy bearing the trader’s seal.

2. Procedures for grant of processing permits:

a) A trader shall send a dossier prescribed in Clause 1 of this Article to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the trader’s dossier, the licensing agency shall issue a written request for the trader to complete the dossier.

c) Within 05 working days from the date of receipt of a complete and valid dossier, the licensing agency shall grant a processing permit to the trader. In case of refusal to grant a permit, the licensing agency shall issue a written reply, clearly stating the reasons.

3. A dossier of application for modification, supplementation or re-grant of a processing permit due to loss, misplacement or damage must comprise:

a) An application for modification, supplementation or re-grant of the permit, made according to Form No. 12 provided in Appendix VII to this Decree: 01 original.

b) Documents related to the modification or supplementation of the permit, or documents related to the loss, misplacement or damage of the permit (if any): 01 copy bearing the trader’s seal.

4. Procedures for modification, supplementation or re-grant of processing permits:

a) A trader shall send a dossier of application for modification, supplementation or re-grant of a processing permit as prescribed in Clause 3 of this Article to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the trader for supplementation and completion of the dossier.

c) Within 03 working days from the date of receipt of a complete dossier as prescribed, the licensing agency shall consider modifying, supplementing or re-granting the permit, or issue a written notice of refusal to modify or supplement the permit, clearly stating the reasons.

Article 31. Processing contracts

A processing contract shall be made in writing or in another form of equivalent legal validity in accordance with the Commercial Law and must contain at least the following terms:

1. Names and addresses of the contracting parties and the party directly conducting the processing.

2. Names and quantities of processed products.

3. Processing price.

4. Payment duration and method.

5. List, quantity and value of imported materials, auxiliary materials, supplies, components and semi-finished products, and domestically manufactured materials, auxiliary materials, supplies, components and semi-finished products (if any) for processing; use norms of materials, auxiliary materials, supplies, components and semi-finished products; consumption norms of supplies; and permissible loss ratios of materials during processing.

6. List and value of machinery and equipment leased, borrowed or donated for processing (if any).

7. Methods of disposing of scraps, refuses and waste products, and principles of handling leased or borrowed machinery and equipment, and surplus materials, auxiliary materials, supplies, components and semi-finished products during the performance of the processing contract and after the processing contract is completed.

8. Place and time of delivery.

9. Labels and origin of goods.

10. Validity term of the contract.

Article 32. Use norms, consumption norms and permissible loss ratios of materials, auxiliary materials, supplies, components and semi-finished products

1. Use norms, consumption norms and permissible loss ratios of materials, auxiliary materials, supplies, components and semi-finished products shall be agreed upon by the parties in the processing contract, taking into account the norms and permissible loss ratios applied in related manufacture and processing industries of Vietnam at the time of signing the contract.

2. The at-law representative of the trader that directly accepts to conduct processing shall take responsibility before law for the use of imported materials, auxiliary materials, supplies, components and semi-finished products for proper processing purposes and for the accuracy of the use norms, consumption norms and permissible loss ratios of materials, auxiliary materials, supplies, components and semi-finished products.

3. In case where, during the performance of the processing contract, there is any change in the use norms, consumption norms or permissible loss ratios of materials, auxiliary materials, supplies, components or semi-finished products, the parties shall reach agreement thereon in an appendix to the processing contract before implementation.

Article 33. Rent, borrowing and import of machinery and equipment of the processing-ordering party for performance of processing contracts

The processing-accepting party may rent or borrow machinery and equipment of the processing-ordering party for performance of the processing contract. The rent, borrowing or donation of machinery and equipment shall be agreed upon in the processing contract.

Article 34. Rights and obligations of the processing-ordering party

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

2. To receive back the whole processed products; machinery and equipment leased or lent to the processing-accepting party; materials, auxiliary materials, supplies, components, semi-finished products and scraps after liquidation of the processing contract; or to designate the processing-accepting party to deliver processed products; machinery and equipment leased or lent; surplus materials, auxiliary materials, supplies, components and semi-finished products; waste products and scraps to domestic traders.

3. To send specialists to Vietnam for providing technical instructions on manufacture and inspecting the quality of processed products as agreed upon in the processing contract.

4. To take responsibility for the right to use trademarks and origin of goods. In case where the Vietnamese origin of goods is indicated, current regulations shall be complied with.

5. To comply with Vietnam’s laws concerning processing activities and the terms of the signed processing contract.

6. In case of designation of the delivery of materials, auxiliary materials, supplies, components and semi-finished products for processing, and processed products; machinery and equipment leased or lent; surplus materials, auxiliary materials, supplies, components and semi-finished products; waste products and scraps as specified in Clauses 1 and 2 of this Article, the following requirements must be satisfied:

a) Regulations on management of goods export and import, taxes and other financial obligations in accordance with law shall be complied with.

b) There must be a contract or agreement between the foreign trader or its lawful authorized person and the domestic trader designated to deliver or receive the goods.

Article 35. Rights and obligations of the processing-accepting party

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

2. To hire other traders to conduct part or the whole of the processing contract.

3. To receive processed products as payments from the processing-ordering party, except products on the List of goods banned or suspended from import. For products on the List of goods to be imported under permits or certain conditions, the regulations on permits and conditions shall be complied with.

4. To comply with Vietnam’s laws concerning export processing, import and domestic manufacture of goods, and the terms of the signed processing contract.

5. To receive materials, auxiliary materials, supplies, components and semi-finished products for processing from domestic traders and deliver processed products; machinery and equipment rented or borrowed; surplus materials, auxiliary materials, supplies, components and semi-finished products; waste products and scraps to domestic traders as designated by the processing-ordering party, subject to the following provisions:

a) The regulations on management of goods export and import, taxes and other financial obligations as prescribed by law shall be complied with.

b) There must be a contract or agreement between the foreign trader or its lawful authorized person and the importing trader.

Article 36. Subsequent processing

Traders may carry out subsequent processing, specifically as follows:

1. Processed products under a processing contract may be used as processing materials for another processing contract in Vietnam.

2. Processed products under a processing contract at a preceding stage may be delivered to the trader designated by the processing-ordering party for processing under a processing contract at the subsequent stage.

Article 37. Liquidation and finalization of processing contracts

1. When a processing contract is completed or expires, the contracting parties shall liquidate the contract and send periodical reports on finalization of the use of materials, supplies and exported products to the customs office.

The Ministry of Finance shall guide procedures for finalization of processing activities with customs offices.

2. Bases for liquidation of a processing contract include the volume of imported materials, auxiliary materials, supplies, components and semi-finished products and the volume of exported products according to the use norms of materials, auxiliary materials, supplies, components and semi-finished products, consumption norms of supplies and permissible loss ratios as agreed upon in the processing contract or its appendix.

Bases for clearance of a processing contract include the volume of imported materials, auxiliary materials, supplies, components and semi-finished products; re-exported materials, auxiliary materials, supplies, components and semi-finished products; and the volume of exported products according to the use norms of materials, auxiliary materials, supplies, components and semi-finished products, consumption norms of supplies and permissible loss ratios suitable to the actual performance of the processing contract or its appendix.

3. Machinery and equipment rented or borrowed under contracts; surplus materials, auxiliary materials, supplies, components and semi-finished products; waste products, scraps and refuses shall be disposed of as agreed upon in processing contracts but must comply with Vietnam’s law.

4. The destruction of scraps, waste products and refuses, machinery and equipment rented or borrowed under contracts, and surplus materials, auxiliary materials, supplies, components and semi-finished products arising (if any) must comply with the laws on customs and environmental protection. In case where the law on environmental protection does not permit their destruction in Vietnam, they shall be re-exported as designated by the processing-ordering party.

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

a) The processing-ordering party shall issue a document on donation.

b) The donee shall carry out import procedures under regulations on import; pay import duty and other taxes (if any); and register assets under current regulations.

c) Scraps and waste products within the use norms and permissible loss ratios, if on the list of scraps permitted for import, are not required to undergo customs procedures. Tax policies shall comply with the tax laws.

Article 38. Customs procedures

The Ministry of Finance shall guide customs procedures and management related to the performance of processing contracts.

Article 39. Processing of military uniforms

1. Provincial-level People’s Committees are competent agencies to grant permits for processing military uniforms after consulting the Ministry of National Defence and the Ministry of Public Security.

2. Military uniforms referred to in this Article are uniforms of military personnel of foreign armed forces, which are manufactured according to uniform designs and specifications and worn according to the rules of foreign armed forces. The List of products of military uniforms for foreign armed forces is provided in Appendix VI to this Decree.

Textiles and garments on this List which are not products of military uniforms for foreign armed forces are not subject to this Article.

3. Military uniforms processed for export for foreign armed forces shall not be sold in Vietnam.

4. Materials and auxiliary materials used for processing military uniforms for export for foreign armed forces are subject to customs supervision from the time they are imported until the products of military uniforms are actually exported out of Vietnam.

5. In addition to complying with this Article, the processing of military uniforms must comply with the provisions on foreign-involved goods processing specified in Chapter V of this Decree.

6. A dossier of application for a permit to process military uniforms for export for foreign armed forces must comprise:

a) An application for a permit to process military uniforms for export for foreign armed forces, made according to Form No. 10 provided in Appendix VII to this Decree: 01 original.

b) An order or a written request for contract signing, together with 02 color photos/01 specimen of the product ordered to be manufactured or processed: 01 copy bearing the trader’s seal.

The order or written request for contract signing must contain at least the following details: names, addresses and telephone numbers of the party ordering and the party accepting the manufacture or processing; names and quantities of goods; payment value or processing price; payment duration and method; and place and time of delivery.

c) A contract or agreement on procurement of military uniforms signed between the processing-ordering party and the agency responsible for directly supplying military uniforms to foreign armed forces; or a document of the agency responsible for directly supplying military uniforms to foreign armed forces or the competent agency of the country ordering the manufacture or processing; or a document of the Vietnam-based diplomatic representative mission of the country ordering the manufacture or processing, certifying that the order is placed for supply to foreign armed forces as the end user.

A document specified at this Point must contain at least the following details: importing country; name of the foreign armed forces unit being the end user of the military uniform products; name of the party ordering the manufacture or processing; and name of the Vietnamese trader accepting the manufacture or processing, and shall be consularly legalized as prescribed.

7. Procedures for grant of permits for processing military uniforms for export for foreign armed forces:

a) A trader shall submit a dossier prescribed in Clause 6 of this Article to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the trader for completing the dossier.

c) Within 07 working days from the date of receipt of a complete and valid dossier, the licensing agency shall send a written request for opinions, together with the complete dossier, to the Ministry of National Defence or the Ministry of Public Security, depending on the armed force for which the processed products are intended.

d) Within 07 working days from the date of receipt of the written request from the licensing agency, the Ministry of National Defence or the Ministry of Public Security shall issue a written reply to the licensing agency.

dd) Within 05 working days from the date of receipt of the written reply from the Ministry of National Defence or the Ministry of Public Security, the licensing agency shall grant a permit to the trader. In case of refusal to grant a permit, the licensing agency shall issue a written reply, clearly stating the reasons.

8. Import of military uniforms as specimens:

a) Traders that have been granted permits for processing military uniforms for export for foreign armed forces under this Article may import military uniforms as specimens for processing activities.

b) In case where a trader has not yet been granted a permit for processing military uniforms, the import of military uniforms as specimens for processing activities shall be carried out as follows:

The trader shall submit to the licensing agency 01 original of an application for import of military uniforms as specimens, made according to Form No. 11 provided in Appendix VII to this Decree, together with 02 color photos/01 specimen of the product.

In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the trader for completion of the dossier.

Within 07 working days from the date of receipt of a complete and valid dossier, the licensing agency shall send a written request for opinions, together with the complete dossier, to the Ministry of National Defence or the Ministry of Public Security, depending on the armed force for which the processed products are intended.

Within 07 working days from the date of receipt of the written request from the licensing agency, the Ministry of National Defence or the Ministry of Public Security shall issue a written reply to the licensing agency.

Within 05 working days from the date of receipt of the written reply from the Ministry of National Defence or the Ministry of Public Security, the licensing agency shall grant a permit to the trader. In case of refusal to grant a permit, the licensing agency shall issue a written reply, clearly stating the reasons.

c) The quantity of military uniforms imported as specimens under this Article must not exceed 05 specimens/01 product code.

9. A dossier of application for modification, supplementation or re-grant, due to loss, misplacement or damage, of a permit for processing military uniforms or a permit for import of military uniforms as specimens must comprise:

a) An application for modification or supplementation of a permit, made according to Form No. 12 provided in Appendix VII to this Decree: 01 original.

b) Documents proving matters related to the modification or supplementation, or documents related to the loss, misplacement or damage of the permit (if any): 01 copy bearing the trader’s seal.

10. Procedures for modification, supplementation or re-grant, due to loss, misplacement or damage, of a permit for processing military uniforms and a permit for import of military uniforms as specimens:

a) A trader shall send a dossier of application for modification, supplementation or re-grant of a permit as prescribed in Clause 9 of this Article to the licensing agency.

b) In case where the dossier is incomplete or fails to comply with regulations, within 03 working days from the date of receipt of the dossier, the licensing agency shall notify the trader for supplementation and completion of the dossier.

c) Within 03 working days from the date of receipt of a complete dossier as prescribed, the licensing agency shall modify, supplement or re-grant the permit to the trader, or issue a written notice of refusal to modify or supplement the permit, clearly stating the reasons.

11. The licensing agency shall revoke a granted permit if detecting that the trader has made untruthful or inaccurate declarations of information related to the application for the permit or fails to comply with the permit.

12. Responsibilities of traders processing military uniforms:

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

b) To re-export or destroy all military uniforms imported as specimens, surplus materials, surplus supplies, scraps and waste products in accordance with current regulations; not to use or sell in Vietnam military uniforms imported as specimens.

c) To work with, and provide dossiers and documents at the request of the licensing agency and related agencies when these agencies conduct on-site inspections of manufacturing establishments after the trader is granted a permit.

d) To take responsibility before law for the accuracy and truthfulness of declarations related to the application for a permit.

Section 2
ORDERING OF OVERSEAS PROCESSING OF GOODS

Article 40. Processing-ordering contracts and customs procedures

Contracts to order overseas processing of goods and customs procedures for the export and import of goods ordered to be processed shall comply with Articles 31 and 38 of this Decree.

Article 41. Rights and obligations of traders ordering overseas processing of goods

1. To comply with the provisions on management of overseas processing of goods specified in Article 52 of the Law on Foreign Trade Management.

2. To take responsibility for the right to use goods trademarks and origin of goods. In case where the Vietnamese origin of goods is indicated, current regulations shall be complied with.

3. To be entitled to temporarily export machinery, equipment, materials, auxiliary materials, supplies, components and semi-finished products, or transfer machinery, equipment, materials, auxiliary materials, supplies, components and semi-finished products from a third country to the processing-accepting party for performance of the processing contract.

4. To be entitled to re-import processed products. Upon completion of the processing-ordering contract, to be entitled to re-import surplus machinery, equipment, materials, auxiliary materials, supplies, components and semi-finished products.

5. To be entitled to sell processed products and machinery, equipment, materials, auxiliary materials, supplies, components and semi-finished products already exported for performance of the processing contract in the market of the processing-accepting country or another market, and pay taxes under current regulations.

6. To be entitled to tax incentives and fulfill tax obligations in accordance with the tax laws.

7. To be entitled to send specialists and technical workers abroad for inspection and pre-acceptance test of processed products.

Chapter VI
GOODS PURCHASE AND SALE AGENTS WITH FOREIGN PARTNERS

Section 1
GOODS PURCHASE AND SALE AGENTS FOR FOREIGN TRADERS

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

1. Vietnamese traders may act as lawful goods purchase and sale agents for foreign traders, except for goods banned from import or export and goods suspended from import or export.

2. If it is specifically prescribed by law that an agent may sign an agency contract with only one principal for a certain type of goods or service, traders shall comply with such law.

3 Traders acting as goods purchase agents shall request foreign traders to transfer money in freely convertible foreign currencies via bank for purchasing goods under agency contracts.

Article 43. Tax obligations

1. Goods under contracts on goods purchase and sale agency for foreign traders are liable to taxes and other financial obligations in accordance with Vietnam’s law.

2. Vietnamese traders shall register, declare and pay taxes and perform other financial obligations related to goods under goods purchase and sale agency contracts and their business activities in accordance with law.

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

When being exported or imported, goods under purchase and sale agency contracts with foreign traders must undergo procedures required for exported and imported goods prescribed in this Decree.

Article 45. Return of goods

Goods under agency contracts on sale of goods in Vietnam for foreign traders may be re-exported if they cannot be sold in Vietnam. Tax refund shall comply with the tax laws.

Section 2
HIRING OF FOREIGN TRADERS TO ACT AS OVERSEAS GOODS PURCHASE AND SALE AGENTS

Article 46. Hiring of foreign traders to act as overseas goods purchase and sale agents

1. Vietnamese traders may hire foreign traders to act as overseas purchase and sale agents for goods, except for goods banned from export or import and goods suspended from export or import.

2. When being exported or imported, goods under agency contracts must undergo procedures required for exported and imported goods prescribed in this Decree.

3. Traders hiring overseas goods purchase and sale agents shall sign agency contracts with foreign traders and transfer money amounts collected from sale contracts back to Vietnam in accordance with regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

4. In case where goods are received as payments for sold goods, traders shall comply with current regulations of law on goods import.

Article 47. Tax obligations

1. Goods under overseas sale agency contracts are liable to taxes and other financial obligations in accordance with Vietnam’s law.

2. Traders shall register, declare and pay taxes and perform other financial obligations related to the hiring of foreign traders to act as overseas goods purchase and sale agents under the guidance of the Ministry of Finance.

Article 48. Receipt back of goods

1. Goods exported under overseas sale agency contracts may be re-imported into Vietnam if they cannot be sold overseas.

2. Goods re-imported into Vietnam as referred to in Clause 1 of this Article are not liable to import duty and are eligible for refund of export duty (if any) in accordance with the tax laws.

Chapter VII
COORDINATION IN THE SETTLEMENT OF DISPUTES OVER THE APPLICATION OF FOREIGN TRADE MANAGEMENT MEASURES

Section 1
GENERAL PROVISIONS

Article 49. Coordination principles

1. Responsible agencies and related agencies, organizations and individuals shall coordinate with each other in settling disputes over the application of foreign trade management measures in an active, comprehensive, accurate, prompt and effective manner in accordance with this Decree and Vietnam’s law in order to protect lawful rights and interests of Vietnam to the best.

2. Coordination between responsible agencies and related agencies, organizations and individuals in settling disputes over the application of foreign trade management measures must comply with the provisions on dispute settlement of the treaties to which the Socialist Republic of Vietnam is a contracting party, which prescribe the settlement of disputes over the application of foreign trade management measures being objects of the disputes (below referred to as treaties on dispute settlement).

3. Responsible agencies and related agencies, organizations and individuals shall take responsibility before law for the consequences from their non-coordination or unsatisfactory coordination as required in Clause 1 of this Article.

4. Responsible agencies and related agencies, organizations and individuals are obliged to protect state secrets in accordance with law and keep confidential information relating to the dispute settlement process under relevant treaties on dispute settlement.

Article 50. Coordination contents

Responsible agencies and related agencies, organizations and individuals shall coordinate in settling disputes over the application of foreign trade management measures as follows:

1. Settling petitions, and conducting negotiations, conciliations and consultations for differences and contradictions between the Vietnamese Government and foreign governments which are related to the application of foreign trade management measures not in compliance with relevant treaties concerning the application of foreign trade management measures.

2. Preparing and implementing plans on settlement of disputes over the application of foreign trade management measures.

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

4. Assigning capable persons of their agencies or organizations to participate in settling disputes over the application of foreign trade management measures when requested by responsible agencies.

5. Performing tasks related to the settlement of disputes over the application of foreign trade management measures in the proceedings conducted by an arbitration or a competent international authority that is established and operates on the basis of treaties on dispute settlement (below referred to as arbitration or competent international authority).

6. Performing, coordinating in, and dealing with contents related to the enforcement of awards and decisions issued by the arbitration or competent international agency, and reviewing the compliance with such awards and decisions.

Article 51. Responsible agencies

1. Agencies responsible for disputes over the application of foreign trade management measures are state agencies assigned by the Government to manage and monitor such foreign trade management measures, unless otherwise provided by treaties on dispute settlement applicable to such measures.

2. In case where two or more state agencies are assigned to manage and monitor foreign trade management measures involved in a specific dispute, these agencies shall reach agreement to select one of them to act as the responsible agency, then report such to the Prime Minister and send a written notice thereof to the Ministry of Industry and Trade.

3. In case where the Vietnamese Government is sued, within 03 working days after receiving a consultation request, if the involved agencies cannot reach agreement on the responsible agency, they shall report such to the Prime Minister and notify the Ministry of Industry and Trade thereof.

4. When necessary, at the request of the Minister of Industry and Trade, the Prime Minister shall decide to assign or replace the responsible agency.

5. A responsible agency has the following tasks and powers:

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

b) To act as the focal point for contact and exchange with foreign governments involved in disputes and with the arbitration or competent international authority.

c) To assume the prime responsibility for, and coordinate with the focal-point agency and related agencies, organizations and individuals in, settling disputes over the application of foreign trade management measures at the arbitration or competent international body.

d) To coordinate with the focal-point agency and related agencies, organizations and individuals in formulating plans on settlement of disputes over the application of foreign trade management measures.

dd) To assume the prime responsibility for, and coordinate with the focal-point agency and related agencies, organizations and individuals in, appointing an arbitrator in case of formation of an arbitration to settle disputes over the application of foreign trade management measures.

e) To assume the prime responsibility for, and coordinate with the focal-point agency in, selecting, hiring and supervising lawyer practice organizations (below collectively referred to as lawyers) in providing counseling on the settlement of disputes over the application of foreign trade management measures. The responsible agency shall determine criteria for selection of lawyers and lawyer practice organizations. State budget funds for the use of lawyers shall comply with current regulations of law.

g) To assume the prime responsibility for, and coordinate with related agencies, organizations and individuals in, settling matters related to disputes over the application of foreign trade management measures, including the hiring of technical experts and invitation of witnesses in the dispute settlement process.

h) To attend hearings held by the arbitration or competent international authority.

i) To report to the Prime Minister, focal-point agency and competent state agencies on matters related to disputes over the application of foreign trade management measures in accordance with this Decree and law.

Article 52. Focal-point agency

1. The Ministry of Industry and Trade is the focal-point agency that assists the Government in participating in the settlement of disputes over the application of foreign trade management measures.

2. The focal-point agency in the settlement of disputes over the application of foreign trade management measures has the following tasks and powers:

a) To act as the focal point in assisting the Government and Prime Minister to provide uniform instructions on the settlement of disputes over the application of foreign trade management measures with a view to protecting lawful rights and interests of Vietnam.

b) To coordinate with related agencies, organizations and individuals and lawyers hired under this Decree in advising the responsible agency on legal matters related to the settlement of disputes over the application of foreign trade management measures when so requested by the latter.

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

d) To coordinate with the responsible agency in appointing an arbitrator in case of formation of an arbitration to settle disputes over the application of foreign trade management measures.

dd) To assume the prime responsibility for, and coordinate with the responsible agency and related agencies, organizations and individuals in, preparing plans on settlement of disputes over the application of foreign trade management measures.

e) On behalf of the Vietnamese Government, to attend hearings on disputes over the application of foreign trade management measures when necessary or at the request of the responsible agency.

g) To assign a representative to attend hearings held by the arbitration or competent international authority.

h) To coordinate with the responsible agency and related agencies, organizations and individuals in enforcing awards and decisions issued by the arbitration or competent international authority.

i) To make and update the list of specialists who may act as arbitrators and the list of lawyer practice organizations that may act as lawyers for the Vietnamese Government and Vietnamese state agencies in settling disputes over the application of foreign trade management measures.

Article 53. Related agencies, organizations and individuals

1. Related agencies, organizations and individuals are state agencies, organizations and individuals involved in the settlement of disputes over the application of foreign trade management measures that are invited or requested by the responsible agency to participate in settling disputes over the application of foreign trade management measures.

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

a) To coordinate with the responsible agency and focal-point agency in settling disputes over the application of foreign trade management measures at the request of the responsible agency and focal-point agency in accordance with their professional capabilities or specialized management fields.

b) To fully, promptly and accurately provide information, dossiers, proofs and documents, and give explanations on related matters at the request of the responsible agency and focal-point agency.

c) To request the responsible agency to provide or supplement information on disputes over the application of foreign trade management measures for the performance of their tasks.

Section 2
COORDINATION IN THE SETTLEMENT OF DISPUTES INVOLVING LAWSUITS INITIATED BY FOREIGN GOVERNMENTS

Article 54. Receipt of information and documents relating to the settlement of disputes over the application of foreign trade management measures

1. Agencies, organizations and individuals assigned to implement state management measures for foreign trade shall receive information about possible lawsuits and notices from the arbitration or competent international authority or notices from foreign governments of the initiation of lawsuits concerning disputes over the application of foreign trade management measures at the arbitration or competent international authority, and shall immediately report such to their immediate superior agencies and notify the focal-point agency thereof.

2. If receiving information about possible lawsuits and notices from the arbitration or competent international authority or notices from foreign governments of the initiation of lawsuits concerning disputes over the application of foreign trade management measures at the arbitration or competent international authority, state agencies, organizations or individuals not assigned to implement state management measures for foreign trade as specified in Clause 1 of this Article shall, within 03 working days from the date of receipt of such notices, send written notices, together with copies of all received information and documents, to one of the following:

a) Agencies, organizations or individuals assigned to implement state management measures for foreign trade as specified in Clause 1 of this Article.

b) Their immediate superior agencies and the focal-point agency, if they cannot identify the agencies, organizations or individuals assigned to implement state management measures for foreign trade as specified in Clause 1 of this Article.

3. Within 03 working days from the date of receipt of the written notice specified in Clause 2 of this Article or a written notice from another source, the focal-point agency shall send a written notice, together with copies of the entire received dossier, to one of the following:

a) The responsible agency specified in Clause 1, Article 51 of this Decree.

b) The Office of the Government for submission to the Prime Minister for decision on the responsible agency in accordance with Clauses 2, 3 and 4, Article 51 of this Decree.

4. Within 05 working days from the date of receipt of the focal-point agency’s written notice specified at Point b, Clause 3 of this Article, the Office of the Government shall submit to the Prime Minister for decision the assignment of the responsible agency.

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

Article 55. Preparation and implementation of plans on settlement of disputes over the application of foreign trade management measures

1. The focal-point agency shall assume the prime responsibility for, and coordinate with the responsible agency, related agencies, organizations and individuals, and lawyers (if any) in, preparing a plan on settlement of a dispute over the application of foreign trade management measures and submit it to the Prime Minister for approval within 35 days from the date of receipt of information about a possible lawsuit as specified in Clauses 1 and 2, Article 54 of this Decree.

2. A plan on settlement of a dispute over the application of foreign trade management measures must contain the following contents:

a) A summary of the dispute.

b) A description of the proceedings for the dispute over the application of foreign trade management measures under the treaty on dispute settlement; tasks to be performed for settlement of the dispute and the expected timelines for such tasks in conformity with the aforesaid proceedings.

c) Specific tasks of the focal-point agency, responsible agency, related agencies, organizations and individuals, and lawyers (if any).

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

dd) Proposed options for settlement of the dispute over the application of foreign trade management measures, including negotiation and conciliation options; and matters to be reported to, or submitted for opinions of, the Prime Minister and other competent state agencies.

e) Estimated expenses and funding sources for settlement of the dispute.

3. The focal-point agency shall coordinate with the responsible agency, related agencies, organizations and individuals, and hired lawyers (if any) in organizing the implementation of the plan on settlement of the dispute over the application of foreign trade management measures. When necessary and to suit reality, the focal-point agency shall coordinate with the responsible agency, related agencies, organizations and individuals, and hired lawyers (if any) in modifying the plan on settlement of the dispute over the application of foreign trade management measures.

4. The focal-point agency shall send the plan on settlement of the dispute over the application of foreign trade management measures and modifications and supplementations thereto (if any) as specified in Clauses 2 and 3 of this Article to the Prime Minister and the responsible agency.

5. The responsible agency shall regularly notify the focal-point agency (on a monthly or quarterly basis depending on the complexity and progress of the dispute over the application of foreign trade management measures) of the progress of implementation of the plan on settlement of the dispute over the application of foreign trade management measures. The focal-point agency shall monitor the responsible agency’s implementation of the plan on settlement of the dispute over the application of foreign trade management measures and promptly coordinate in handling problems arising in the course of implementation of such plan.

6. Plans on settlement of disputes over the application of foreign trade management measures shall be preserved as confidential documents.

Article 56. Responsibilities to receive and settle consultation requests

1. The receipt and settlement of consultation requests shall comply with treaties on dispute settlement.

2. State agencies, organizations and individuals assigned to implement state management measures for foreign trade shall receive and settle consultation requests concerning the application of foreign trade management measures at the proposal of foreign governments under treaties concerning the application of foreign trade management measures.

3. In case where state agencies, organizations or individuals receive consultation requests from foreign governments as specified in Clause 2 of this Article but have no competence to settle them, they shall guide the foreign governments to send the consultation requests to competent agencies and notify such competent agencies thereof.

Article 57. Handling of cases in which consulted measures show signs of violating commitments under treaties concerning the application of foreign trade management measures

1. In the course of consulting foreign governments, state agencies, organizations and individuals assigned to implement state management measures for foreign trade shall immediately report on the consulted matter to their immediate superior agencies and the focal-point agency if deeming that:

a) The consulted measure shows signs of violating law or treaties concerning the application of foreign trade management measures with foreign governments, affecting lawful rights and interests of Vietnam or foreign parties; or

b) It is impossible to thoroughly settle the consultation request of the foreign government; or

c) A dispute concerning the application of foreign trade management measures is likely to occur.

2. State agencies, organizations and individuals assigned to implement state management measures for foreign trade shall, in the course of consulting foreign governments, regularly notify the consultation situation and results to the focal-point agency and competent state agencies for coordination according to the dispute settlement process.

3. In the course of consulting foreign governments, state agencies, organizations and individuals assigned to implement state management measures for foreign trade shall, if deeming it appropriate, conduct negotiation and conciliation with foreign governments under plans approved by their immediate superior agencies after consulting the focal-point agency.

Article 58. Identification of responsibilities of agencies, organizations and individuals that have issued or applied measures contrary to Vietnam’s international commitments, leading to disputes over the application of foreign trade management measures

The identification of responsibilities of agencies, organizations and individuals that have issued or applied measures contrary to Vietnam’s international commitments, leading to disputes over the application of foreign trade management measures, shall comply with Vietnam’s law.

Section 3
COORDINATION IN THE SETTLEMENT OF DISPUTES INVOLVING LAWSUITS INITIATED BY THE VIETNAMESE GOVERNMENT

Article 59. Responsibilities to propose, and participate in settling, consultation requests

1. The proposal of, and participation in settling, consultation requests shall comply with treaties on dispute settlement.

2. State agencies, organizations and individuals assigned to implement state management measures for foreign trade shall propose, and participate in settling, consultation requests concerning the application of foreign trade management measures when detecting, or at the request of traders or trade associations, that foreign trade management measures of foreign governments are suspected of affecting or infringing the rights and interests of Vietnam under treaties concerning the application of foreign trade management measures.

Article 60. Handling of cases in which consulted measures show signs of violating commitments under treaties concerning the application of foreign trade management measures

1. In the course of consulting foreign governments, state agencies, organizations and individuals assigned to implement state management measures for foreign trade shall immediately report on the consulted matter to their immediate superior agencies and notify the focal-point agency thereof if deeming that:

a) The consulted measure shows signs of violating foreign commitments toward Vietnam under the treaty concerning the application of such foreign trade management measure, affecting lawful rights and interests of Vietnam; or

b) It is impossible to thoroughly settle the consultation request of the Vietnamese Government; or

c) A dispute concerning the application of foreign trade management measures is likely to occur.

2. Within 03 working days from the date of receipt of the written notice specified in Clause 1 of this Article or a written notice from another source, the focal-point agency shall send a written notice, together with copies of the entire received dossier, to one of the following agencies:

a) The responsible agency specified in Clause 1, Article 51 of this Decree.

b) The Office of the Government for submission to the Prime Minister for decision on the responsible agency in accordance with Clauses 2, 3 and 4, Article 51 of this Decree.

3. Within 05 working days from the date of receipt of the focal-point agency’s written notice specified at Point b, Clause 2 of this Article, the Office of the Government shall submit to the Prime Minister for decision the assignment of the responsible agency.

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

4. State agencies, organizations and individuals assigned to implement state management measures for foreign trade shall, in the course of consulting foreign governments, regularly notify the consultation situation and results to the focal-point agency and competent state agencies for coordination according to the dispute settlement process.

5. In the course of consulting foreign governments, state agencies, organizations and individuals assigned to implement state management measures for foreign trade shall, if deeming it appropriate, conduct negotiation and conciliation with foreign governments under plans approved by their immediate superior agencies after consulting the focal-point agency.

Article 61. Preparation and implementation of plans on settlement of disputes over the application of foreign trade management measures

1. The focal-point agency shall assume the prime responsibility for, and coordinate with the responsible agency, related agencies, organizations and individuals, and lawyers (if any) in, preparing a plan on settlement of a dispute over the application of foreign trade management measures and submit it to the Prime Minister for approval within 20 days from the date of completion of the consultation process specified in Article 59 of this Decree.

2. The preparation, modification and implementation of plans on settlement of disputes over the application of foreign trade management measures shall comply with Clauses 2, 3, 4 and 5, Article 55 of this Decree.

3. Plans on settlement of disputes over the application of foreign trade management measures shall be preserved as confidential documents.

Chapter VIII
ORGANIZATION OF IMPLEMENTATION AND IMPLEMENTATION PROVISIONS

Article 62. Organization of implementation

1. Pursuant to this Decree, ministries and ministerial-level agencies shall promulgate, or submit to competent authorities for promulgation, documents detailing and guiding the implementation of this Decree.

2. Once every 02 years, the Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with ministries and ministerial-level agencies in, reviewing and updating the Lists of goods banned from export or import, the Lists of goods subject to designation of export or import traders, and the Lists of goods to be exported or imported under permits or certain conditions provided in the Appendices to this Decree.

3. In case where Vietnam’s Exports and Imports Nomenclature is amended or supplemented, ministries and ministerial-level agencies shall promptly review and update HS codes and descriptions of goods on the Lists of goods banned from export or import and goods to be exported or imported under permits or certain conditions under their management.

4. At the request of the Ministry of Industry and Trade and related ministries and ministerial-level agencies participating in the management and administration of foreign trade activities, the Ministry of Finance shall provide data on enterprises engaged in export, import or temporary import for re-export; business types; and export and import turnovers by commodity and market. The Ministry of Industry and Trade and related ministries and ministerial-level agencies requesting the provision of data shall coordinate with the Ministry of Finance in developing forms and determining the time and method for provision of data to ensure conformity with the purposes and requirements of management.

5. Provincial-level People’s Committees shall organize licensing activities as prescribed in this Decree and submit quarterly reports according to forms prescribed by the ministry or ministerial-level agency competent to manage the goods or licensing field for coordination in management, administration and post- inspection.

6. Licensing agencies specified in this Decree shall organize the grant of licenses in accordance with regulations and ensure the provision of online public services for all administrative procedures. In case where an administrative procedure is not carried out through the National Single Window Portal, the licensing agency shall establish interconnection with the National Single Window Portal for data connection and sharing, or update and post the permit on the National Single Window Portal so that the customs office has a basis for carrying out customs clearance of goods in accordance with regulations.

7. The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with ministries, ministerial-level agencies and provincial-level People’s Committees in, inspecting the implementation of this Decree; detect and notify related ministries and ministerial-level agencies for adjustment of provisions contrary to this Decree (if any) in legal documents promulgated by ministries or ministerial-level agencies, or submitted by them to competent authorities for promulgation, to provide regulations and guidance for implementation of this Decree.

Article 63. Responsibilities of traders engaged in foreign trade activities

1. To take responsibility before law for the accuracy and truthfulness of information, documents and dossiers submitted or presented to competent agencies.

2. To comply with regulations and fully perform their responsibilities and obligations prescribed by the Law on Foreign Trade Management, the Commercial Law, this Decree and relevant laws.

3. To work with, and provide dossiers and documents at the request of, licensing agencies and related agencies when these agencies inspect the implementation of regulations on foreign trade activities.

Article 64. Transitional provisions

1. Permits granted by competent agencies to traders in accordance with the Government’s Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management and relevant guiding documents before this Decree takes effect shall continue to be implemented according to the contents and validity periods of such permits. In case of modification or supplementation of permits granted before the effective date of this Decree, the provisions of this Decree shall apply.

2. Codes for temporary import for re-export business for frozen foodstuffs, used goods and excise tax-liable goods that have been granted shall cease to be effective from July 01, 2026. Enterprises that have been granted codes for temporary import for re-export business may withdraw the deposits they have made at the credit institutions where such deposits were made for the grant of codes for temporary import for re-export business. Such credit institutions shall refund the deposited amounts to the enterprises.

3. CFSs for exported goods granted by competent agencies to traders before this Decree takes effect shall continue to be valid for their validity periods or through December 31, 2027, for CFSs that do not specify a validity period.

4. Legal documents of ministries and ministerial-level agencies guiding the implementation of the Government’s Decree No. 69/2018/ND-CP that are currently effective shall continue to be implemented through December 31, 2026.

5. For complete dossiers for administrative procedures received by competent agencies before the effective date of this Decree, the competent agencies that received such dossiers shall continue to process them in accordance with the legal documents effective at the time of receipt of the dossiers.

Article 65. Implementation provisions

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

2. This Decree annuls:

a) Article 31 and Appendix X to the Government’s Decree No. 146/2025/ND-CP on delegation and decentralization of powers in the fields of industry and trade.

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

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

d) The Prime Minister’s Decision No. 11/2013/QD-TTg of January 24, 2013, banning the export, import and trading of specimens of a number of wild animal species listed in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

3. In case where documents referred to in this Decree are replaced, amended or supplemented, the replacing documents or amended or supplemented documents shall apply.

4. Ministers, heads of ministerial-level agencies and chairpersons of provincial-level People’s Committees shall guide the implementation of and implement this Decree.

On behalf of the Government
For the Prime Minister
Deputy Prime Minister

PHAM GIA TUC