Vietnamese
his is stipulated in Circular No. 39/2025/TT-BCT of the Ministry of Industry and Trade, prescribing the maximum value limit of goods and services used for sales promotion, issued on June 22, 2025.
Article 3 of Circular No. 39/2025/TT-BCT provides for the maximum value of goods and services used for promotion:
The material value used for promoting a unit of goods or service shall not exceed 50% of the selling price of that unit immediately before the promotion period, except for promotional forms specified in Clauses 8 and 9 Article 92 of the Commercial Law, Article 8, Clause 2 Article 9, and Articles 12, 13, and 14 of Decree No. 81/2018/ND-CP.
The total value of goods and services used for promotion in a promotional program shall not exceed 50% of the total value of goods and services promoted, except for promotional forms specified in Clauses 8 and 9 Article 92 of the Commercial Law, Article 8 and Clause 2 Article 9 of Decree No. 81/2018/ND-CP.
Article 4 of Circular No. 39/2025/TT-BCT prescribes the maximum discount level applicable to goods and services under promotion. Accordingly:
The maximum discount applicable to goods and services under promotion shall not exceed 50% of the price of such goods or services immediately before the promotion period.
In cases where promotional programs are organized as part of centralized sales promotions, the maximum discount applicable to goods and services under promotion shall be 100%.
The maximum discount of 100% also applies to promotional activities conducted within the framework of promotion programs and trade promotion activities decided by central-level competent authorities.
The maximum discount limit does not apply to price reduction promotions in the following cases:
• Goods and services subject to State price stabilization policies;
• Perishable food products;
• Goods and services in cases where enterprises are undergoing bankruptcy, dissolution, relocation, or change of business lines.
