ELABORATING CERTAIN ARTICLES AND PROVIDING MEASURES FOR THE ORGANIZATION AND GUIDANCE OF IMPLEMENTATION OF THE LAW ON FOREIGN TRADE MANAGEMENT

1. This Decree elaborates clause 1 of Article 10, clause 1 of Article 28, clause 1 of Article 31, Article 38, Article 39, clause 2 of Article 40, Article 41, Article 42, Article 43, clause 4 of Article 44, clause 3 of Article 110 and clause 4 of Article 111 of the Law on Foreign Trade Management, and provides measures for the organization and guidance of implementation of the Law on Foreign Trade Management with respect to:

a) International purchase and sale of goods conducted in the following forms: export, import; temporary import for re-export; temporary export for re-import; transit trade; transit of goods; and other activities related to international purchase and sale of goods in accordance with the law and international treaties to which the Socialist Republic of Vietnam is a party.

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

2. The import of personal and household effects of organizations and individuals; baggage of persons entering or leaving the country; goods of foreign organizations and individuals entitled to privileges and immunities; and gifts, donated items and samples shall be governed by the relevant provisions of law or by specific regulations of the Prime Minister.

3. This Decree applies to:

a) State management authorities.

b) Traders engaged in foreign trade activities.

c) Other related domestic and foreign organizations and individuals.

For administrative procedures prescribed in this Decree, the principles for preparation and submission of applications shall be as follows:

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

a) Online submission through the National Public Service Portal, the National Single Window or the online public service portal of the licensing authority.

b) Direct submission at the single-window division of the licensing authority as prescribed.

c) Submission by postal service.

2. Documents and materials in a license application must be signed by the legal representative or an authorized representative. Where signed under authorization, the application must include a power of attorney prepared in accordance with the law.

3. A license application shall be prepared in one set in Vietnamese. Documents and materials in a language other than Vietnamese must be translated into Vietnamese and authenticated by the legal representative or an authorized representative.

4. Where an application is submitted online, electronic documents shall use digital signatures in accordance with the law on carrying out administrative procedures in an electronic environment. Documents in an electronic application are electronic copies.

5. The licensing authority shall return the results of the administrative procedure to the trader in paper form by direct delivery, by postal service, or in electronic form (where applicable).

1. Vietnamese traders that are not foreign-invested business entities may engage in export and import business and other related activities regardless of their registered business lines as prescribed in Article 4 of this Decree, except for goods on the list of goods prohibited from export or import as prescribed in this Decree; other goods prohibited from export or import as prescribed by law; and goods subject to export or import suspension.

Branches of Vietnamese traders may engage in foreign trade activities under authorization from the trader.

2. Foreign-invested business entities and branches of foreign traders in Vietnam, when conducting export and import activities within the scope of this Decree, must fulfill Vietnam's commitments in international treaties to which the Socialist Republic of Vietnam is a party, and comply with the list of goods and the roadmap published by the Ministry of Industry and Trade.

Foreign-invested business entities may directly export or entrust another trader with the export of products manufactured by such entities; and may directly import or entrust another trader with the import of machinery, equipment, raw materials, auxiliary materials, spare parts, components and other goods to carry out investment activities consistent with the objectives of the investment project as prescribed in the investment registration certificate.

3. Foreign traders without a presence in Vietnam conducting trade in goods in Vietnam may only do so within the scope of the right to export and the right to import as prescribed by the Government.

Foreign traders without a presence in Vietnam may purchase goods for delivery to domestic traders, or for domestic traders to rent or borrow in order to perform processing contracts for such non-present foreign traders; and may purchase goods or receive processed products, surplus raw materials, ancillary materials, supplies, components and semi-finished products from processing contracts for sale to domestic traders for use in manufacturing goods for export.

1. For goods subject to export/import licensing, the exporting or importing trader must obtain a license as prescribed by law.

2. For goods subject to conditional export or import, the exporting or importing trader must satisfy the conditions as prescribed by law.

3. Exported and imported goods must comply with and satisfy the applicable commodity management policies. For goods on the list of goods subject to inspection as prescribed in Article 65 of the Law on Foreign Trade Management, the exporting or importing trader must submit to inspection by the competent authority as prescribed by law.

1. Goods prohibited from export or import shall be governed by the provisions of current legal documents and the list of goods prohibited from export or import as prescribed in Appendix I to this Decree.

2. On the basis of Appendix I to this Decree and current legal documents, Ministers and Heads of ministerial-level agencies shall be responsible for publishing detailed lists of goods prohibited from export or import together with their HS codes, except where current law already provides detailed HS codes for such goods.

Goods prohibited from export or import as prescribed in Appendix I to this Decree are goods with HS codes and detailed descriptions falling within the detailed list published by Ministers and Heads of ministerial-level agencies.

3. The authorization for export or import of goods prohibited from export or import as prescribed in clause 2 of Article 10 of the Law on Foreign Trade Management and clause 1 of Article 28 of Decree No. 146/2025/ND-CP of the Government on devolution and delegation of authority in the fields of industry and trade shall be governed by the provisions of clauses 4 and 5 of this Article. Where necessary, Ministers and Heads of ministerial-level agencies shall issue legal normative documents providing detailed regulations on the licensing of export and import of goods as prescribed in this clause.

4. The application for authorization to export or import goods prohibited from export or import as prescribed in clause 3 of this Article comprises:

a) A written request for authorization to export or import goods prohibited from export or import in accordance with Form No. 01 in Appendix VII to this Decree or in accordance with a form prescribed by the competent Minister or Head of ministerial-level agency (if any): one original copy.

b) A document explaining the plan for use, management procedures for exported or imported goods during use, and the plan for handling exported or imported goods after use: one original copy.

c) A report on the implementation status of previously issued licenses (if any): one original copy.

d) Other documents and papers as prescribed by the competent Minister or Head of ministerial-level agency (if any).

5. Procedures for issuance of a license for export or import of goods prohibited from export or import as prescribed in clause 3 of this Article:

a) The trader shall submit the application for a license for export or import of goods prohibited from export or import as prescribed in clause 4 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the trader to complete the application.

c) Within 5 working days from the date of receipt of the complete and conforming application, the licensing authority shall issue a license to the trader for export or import of the goods. Where a license is not issued, the licensing authority shall respond in writing, clearly stating the reasons.

d) The licensing authority shall prescribe the validity period of the authorization for the trader to export or import goods in each case.

6. The period of storage and use in Vietnam of goods prohibited from import as prescribed in clause 3 of this Article shall be governed by the trader's registration with the licensing authority but shall not exceed two years.

7. Traders granted a license for export or import as prescribed in clause 3 of this Article shall be responsible for submitting a report in accordance with Form BC01 in Appendix VII to this Decree to the licensing authority by December 31 each year on the export, import and use of goods and the handling of goods after use.

1. The application for a license for export or import of goods subject to an export or import suspension as prescribed in clause 1 of Article 14 of the Law on Foreign Trade Management and point B.I.1 of Section 1 of Appendix I.2 to Resolution No. 66.18/2026/NQ-CP of the Government on devolution, reduction and simplification of administrative procedures and business conditions comprises:

a) A written request for a license for export or import of goods subject to an export or import suspension, in accordance with Form No. 01 in Appendix VII to this Decree: one original copy.

b) A document explaining the plan for use, management procedures for exported or imported goods during use, and the plan for handling exported or imported goods after use: one original copy.

c) A report on the implementation status of previously issued licenses (if any): one original copy.

2. Procedures for issuance of a license for export or import of goods subject to an export or import suspension:

a) The trader shall submit the application for a license as prescribed in clause 1 of this Article to the licensing authority.

b) Where the application is incomplete, non-conforming or requires supplementary explanatory materials, within 3 working days from the date of receipt of the application, the licensing authority shall notify the trader to complete the application.

c) Within 2 working days from the date of receipt of the complete and conforming application, the licensing authority shall send the application to the relevant Ministry or ministerial-level agency for comments.

Within 5 working days from the date of receipt of the request for comments from the licensing authority, the relevant Ministry or ministerial-level agency shall respond in writing to the licensing authority on whether it agrees or disagrees with issuing the import license. Where it disagrees, the relevant Ministry or ministerial-level agency shall clearly state the reasons.

d) Within 3 working days from the date of receipt of the written response from the relevant Ministry or ministerial-level agency, the licensing authority shall issue a license to the trader for export or import of the goods. Where a license is not issued, the licensing authority shall respond in writing, clearly stating the reasons.

3. The licensing authority shall prescribe the validity period of the license in each case.

4. The period of storage and use in Vietnam of goods subject to an export or import suspension as prescribed in this Article shall be governed by the trader's registration with the licensing authority but shall not exceed two years.

5. Traders granted a license for export or import as prescribed in this Article shall be responsible for submitting a report in accordance with Form BC01 in Appendix VII to this Decree to the licensing authority by December 31 each year on the export, import and use of goods and the handling of goods after use.

1. The list of goods subject to export and import by designated traders is prescribed in Appendix II issued together with this Decree.

2. The designation of traders to conduct export and import shall be governed by the regulations of the competent authorities as prescribed in Appendix II to this Decree.

1. Goods subject to export/import licensing and conditions shall be governed by the provisions of current legal documents and the list of goods subject to export/import licensing and conditions as prescribed in Appendix III to this Decree.

2. On the basis of Appendix III to this Decree and current legal documents, Ministers and Heads of ministerial-level agencies shall be responsible for publishing detailed lists of goods together with their HS codes, except where current law already provides detailed HS codes for such goods.

3. Ministers and Heads of ministerial-level agencies shall issue or submit to the competent authority for issuance of detailed regulations on the procedures for issuance of export and import licenses, and shall carry out the licensing as prescribed.

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

1. The Minister of National Defense and the Minister of Public Security shall decide on the list of goods for export and import serving national defense and security purposes and shall regulate the licensing of export and import.

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

The list of goods and the authority to manage CFS are prescribed in Appendix IV issued together with this Decree.

1. Where necessary, to meet management requirements, Ministries and ministerial-level agencies, on the basis of their management authority as prescribed in Appendix IV to this Decree, shall submit to the Government for issuance of a document requiring imported goods to be submitted with a CFS to the competent authority, and shall publish a detailed list of goods together with their HS codes.

2. Ministries and ministerial-level agencies with management authority shall prescribe or report to the competent authority for prescription of the minimum information required on the CFS for imported goods, or prescribe a CFS template for imported goods.

3. Ministries and ministerial-level agencies with management authority shall provide specific regulations on cases where a CFS may be applied to multiple shipments, and shall specifically prescribe the validity period of the CFS for imported goods in cases where the CFS does not specify a validity period.

4. A CFS for imported goods shall be in English. Where a CFS is in a language other than English, it must be translated into Vietnamese and authenticated by the importing trader.

5. Where required by the Ministry or ministerial-level agency with management authority, a CFS must undergo consular legalization in accordance with the law, except in cases exempt from consular legalization under the law on consular authentication and consular legalization.

6. Where the authenticity of a CFS is in doubt or imported goods do not conform to the particulars of the CFS, the competent authority shall send a request for inspection and verification to the authority or organization that issued the CFS.

1. The province-level People's Committee is the authority competent to issue CFS for exported goods in accordance with the following regulations:

a) The exporting trader requests the issuance of a CFS for the goods.

b) The goods have published standards, product declaration forms or marketing authorization certificates as prescribed by current law.

2. The application for a CFS for exported goods comprises:

a) A written request for a CFS in accordance with Form No. 02 in Appendix VII to this Decree: one original copy, in both Vietnamese and English.

b) A list of manufacturing facilities (if any), including the name and address of each facility and the goods manufactured for export: one original copy.

c) The published standard applicable to the product or goods, or the product declaration form, or the marketing authorization certificate for the product or goods, together with the manner of presentation (on the goods label, on the packaging, or in accompanying documentation): one copy bearing the trader's seal.

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

a) The trader shall submit the application as prescribed in clause 2 of this Article to the CFS issuing authority.

b) Where the application is incomplete or non-conforming, within 2 working days from the date of receipt of the application, the CFS issuing authority shall notify the trader to complete the application.

c) Within 2 working days from the date of receipt of the complete and conforming application, the licensing authority shall issue the CFS to the trader. Where a CFS is not issued, the CFS issuing authority shall respond in writing, clearly stating the reasons.

d) The CFS issuing authority may conduct an inspection at the place of manufacturing where it considers that a documentary inspection alone is insufficient to provide grounds for issuing the CFS, or where signs of violation of CFS regulations are detected with respect to a previously issued CFS.

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

4. A CFS for exported goods shall be in English in accordance with Form No. 02A in Appendix VII to this Decree.

In addition to the information in Form No. 02A, Ministries, ministerial-level agencies with management authority and the CFS issuing authority may prescribe additional specific information on the CFS for exported goods depending on management requirements, provided that it contains at least the following information:

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

b) Number and date of issuance of the CFS.

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

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

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

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

g) Full name and signature of the signatory of the CFS and the seal of the issuing authority or organization.

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

5. A CFS issued for exported goods has a validity period of five years from the date of issuance, unless otherwise prescribed by current law.

6. The CFS issuing authority shall revoke a previously issued CFS in the following cases:

a) The exporting trader forges documents or materials.

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

1. The list of goods prohibited from temporary import for re-export business and transit trade business is prescribed in Appendix V issued together with this Decree.

2. The list of goods prescribed in clause 1 of this Article shall not apply to transit trade in the form of direct transport of goods from the exporting country to the importing country without passing through Vietnamese border gates.

1. The province-level People's Committee is the authority competent to issue temporary import for re-export business licenses for goods as prescribed in point a of clause 1 of Article 39 of the Law on Foreign Trade Management, except in the cases prescribed in clauses 2 and 3 of this Article. Application documents and licensing procedures shall be governed by the provisions of Articles 20 and 21 of this Decree.

2. Foreign-invested business entities may only carry out temporary import for re-export in accordance with Article 16 of this Decree, and may not conduct temporary import for re-export business.

3. Where current law already provides that goods are subject to licensing requirements when temporarily imported for re-export, the trader shall comply with such regulations and is not required to obtain a temporary import for re-export business license as prescribed in this Decree.

4. Goods involved in temporary import for re-export business are subject to inspection and supervision by the customs authority from the time of temporary import until the goods are actually re-exported from Vietnam. Containerized goods shall not be split during transportation from the temporary import border gate to the customs supervision area and the re-export border gate as prescribed.

Where the transportation requirements necessitate the replacement or splitting of containerized goods for re-export, such splitting shall be carried out in accordance with the regulations of the customs authority.

5. Goods involved in temporary import for re-export business may remain in Vietnam for no more than 60 days from the date of completion of temporary import customs procedures. Where an extension is required, the trader shall send a written request for extension to the customs authority at the temporary import location; each extension shall not exceed 30 days and no more than two extensions are permitted for each temporary import for re-export shipment. Beyond the above period, the trader must re-export the goods from Vietnam or destroy them.

Where goods involved in temporary import for re-export business are destroyed due to expiry of the storage period in Vietnam, the trader shall self-organize the destruction and be responsible for carrying out the destruction in accordance with the law on environmental protection and the law on customs.

Where the goods are imported into Vietnam, the trader must comply with the regulations on management of imported goods and tax.

6. Temporary import for re-export business shall be conducted 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 arrangement must comply with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

1. Where cargo congestion occurs in an area, the province-level People's Committee shall apply the following measures to manage goods flow:

a) Direct the functional authorities to carry out measures to clear congestion and manage goods flow in the area.

b) Coordinate with the customs authority at the temporary import border gate to manage the flow of temporarily imported goods from the temporary import border gate to the re-export border gate.

c) Where necessary, issue a written request to temporary import for re-export business traders to temporarily suspend bringing temporarily imported and re-exported goods into Vietnam.

2. After applying the measures to clear congestion and manage goods flow as prescribed in clause 1 of this Article but the cargo congestion of temporary import for re-export goods has not been resolved at the port or border gate, or where necessary, on the basis of a request from the province-level People's Committee in the area where the congestion occurred, the Ministry of Industry and Trade shall notify province-level People's Committees to temporarily suspend the issuance of temporary import for re-export business licenses.

1. Traders may temporarily import and re-export from abroad goods not subject to export prohibition, import prohibition, export or import suspension, for the purposes of warranty, maintenance, leasing, borrowing or other uses for a certain period of time before re-exporting the same goods from Vietnam. Traders shall carry out temporary import and re-export procedures at the customs authority, except in the cases prescribed in clauses 2 and 9 of this Article.

2. The province-level People's Committee is the authority competent to issue temporary import for re-export permits in other forms for goods not yet permitted to circulate or be used in Vietnam as prescribed in point a of clause 2 of Article 41 of the Law on Foreign Trade Management, on the basis of written approval from the Ministry or ministerial-level agency with authority to manage such goods, except in the cases prescribed in clauses 3, 4 and 9 of this Article. Application documents and licensing procedures shall be governed by the provisions of Articles 20 and 21 of this Decree.

3. For goods manufactured and previously exported by the trader, the trader may temporarily import and re-export them for warranty, maintenance, repair or replacement at the request of the foreign trader and re-export them back to the foreign trader. Temporary import and re-export procedures shall be carried out at the customs authority and no temporary import for re-export permit is required.

Where goods temporarily imported under this clause are subject to import prohibition or import suspension, when carrying out temporary import and re-export procedures, in addition to the customs documents as prescribed, the trader shall additionally submit the following papers:

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

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

4. For temporary import and re-export of machinery, means of transport, equipment and tools serving diplomatic events, cultural programs, artistic troupes, sports competition and performance delegations, and medical examination and treatment programs for humanitarian purposes, temporary import and re-export procedures shall be carried out at the customs authority and no temporary import for re-export permit is required.

Where machinery, means of transport, equipment and tools temporarily imported under this clause are subject to import prohibition or import suspension measures, when carrying out temporary import and re-export procedures, in addition to the customs documents as prescribed, the trader shall additionally submit the following papers:

a) A document from the competent authority or organization granting permission to receive the medical examination and treatment delegation or to organize the event.

b) A written commitment from the trader to use the goods for their intended purpose and in accordance with the regulations of the authority or organization permitted to receive the medical examination and treatment delegation or to organize the event.

5. Where current law already provides that goods are subject to licensing requirements when temporarily imported for re-export, the trader shall comply with such regulations and is not required to obtain a temporary import for re-export permit as prescribed in this Decree.

6. Other forms of temporary import for re-export as prescribed in this Article must not alter the form, function or essential characteristics of the goods, and must not create different goods.

7. The period for temporary import and re-export of goods shall be governed by the provisions of clause 3 of Article 41 of the Law on Foreign Trade Management. Where an extension is required, the trader shall send a written request for extension to the customs authority at the temporary import location. No more than two extensions are permitted for each temporary import for re-export shipment.

8. Where goods already temporarily imported under a lease or borrowing contract are designated by the foreign partner for delivery to the trader for temporary import and re-export under a lease or borrowing contract concluded with that foreign partner, the trader must comply with the regulations on temporary import and re-export in this Article. Customs procedures shall be carried out in accordance with the guidance of the Ministry of Finance.

9. The Ministry of National Defense and the Ministry of Public Security shall consider and permit the temporary import and re-export of goods for national defense and security purposes. Application documents and licensing procedures shall be governed by the regulations of the Ministry of National Defense and the Ministry of Public Security.

1. Traders may temporarily export and re-import goods abroad for the purposes of manufacturing, construction, leasing, borrowing, measurement, testing, participation in trade fairs and exhibitions, repair, warranty, maintenance or other uses for a certain period of time before re-importing the same goods back to Vietnam.

For temporary export and re-import for warranty, maintenance or repair after the expiry of the warranty period under the import contract or the warranty contract or agreement, the trader may only do so with goods not on the list of used consumer goods prohibited from import.

Traders shall carry out temporary export and re-import procedures at the customs authority, except in the cases prescribed in clauses 2, 3 and 4 of this Article.

2. The province-level People's Committee is the authority competent to issue temporary export for re-import permits for goods subject to export prohibition or export suspension as prescribed in point a of clause 2 of Article 42 of the Law on Foreign Trade Management, except in the cases prescribed in clauses 3 and 4 of this Article. Application documents and licensing procedures shall be governed by the provisions of Articles 20 and 21 of this Decree.

3. The Ministry of National Defense and the Ministry of Public Security shall consider permitting the temporary export and re-import of goods for national defense and security purposes. Application documents and licensing procedures shall be governed by the regulations of the Ministry of National Defense and the Ministry of Public Security.

4. The export of relics, antiques and national treasures abroad for exhibition, research or preservation shall be governed by the Law on Cultural Heritage.

5. Where current law already provides that goods are subject to licensing requirements when temporarily exported for re-import, the trader shall comply with such regulations and is not required to obtain a temporary export for re-import permit as prescribed in this Decree.

6. The period for temporary export and re-import shall be governed by the provisions of clause 3 of Article 42 of the Law on Foreign Trade Management. Where an extension is required, the trader shall send a written request for extension to the customs authority at the temporary export location. No more than two extensions are permitted for each temporary export for re-import shipment.

7. Other forms of temporary export for re-import as prescribed in this Article must not alter the form, function or essential characteristics of the goods, and must not create different goods.

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

2. Where foreign goods are deposited in bonded warehouses for export or re-export through border provinces, the temporary import border gate for depositing in bonded warehouses and the export and re-export border gate through border provinces shall be governed by the provisions of this Article.

1. The province-level People's Committee is the authority competent to issue transit trade business licenses for goods as prescribed in clause 1 of Article 43 of the Law on Foreign Trade Management, except in the cases prescribed in clause 2 of this Article. Application documents and licensing procedures shall be governed by the provisions of Articles 20 and 21 of this Decree.

2. Foreign-invested business entities may only conduct transit trade in the form of direct transport of goods from the exporting country to the importing country without passing through Vietnamese border gates. Goods involved in transit trade must be consistent with the registered business lines or the particulars of the investment registration certificate for foreign-invested business entities that are required to carry out the procedures for issuance of an investment registration certificate.

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

4. For indirect transit trade involving passage through Vietnamese border gates, goods involved in transit trade must be brought into and out of Vietnam at the same border gate area and are subject to inspection and supervision by the customs authority from the time they are brought into Vietnam until they are brought out of Vietnam.

5. Payment for goods in transit trade must comply with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

1. Application documents for a temporary import for re-export business license comprise:

a) A written request for a temporary import for re-export business license in accordance with Form No. 03 in Appendix VII to this Decree: one original copy.

b) Import contract and export contract: one copy each bearing the trader's seal.

c) A report in accordance with Form BC02 in Appendix VII to this Decree on the implementation status of the temporary import for re-export business license previously issued (if any), clearly stating the quantity of goods temporarily imported and the quantity of goods actually re-exported: one original copy.

2. Application documents for a temporary import for re-export permit in other forms comprise:

a) A written request for a temporary import for re-export permit in other forms in accordance with Form No. 04 in Appendix VII to this Decree: one original copy.

b) Lease or borrowing contract or agreement: one copy bearing the trader's seal.

3. Application documents for a temporary export for re-import permit comprise:

a) A written request for a temporary export for re-import permit in accordance with Form No. 05 in Appendix VII to this Decree: one original copy.

b) Repair, warranty or lease or borrowing contract or agreement: one copy bearing the trader's seal.

4. Application documents for a transit trade business license comprise:

a) A written request for a transit trade business license in accordance with Form No. 06 in Appendix VII to this Decree: one original copy.

b) Purchase contract and sale contract concluded by the trader with the foreign trader: one copy each bearing the trader's seal.

c) A report in accordance with Form BC02 in Appendix VII to this Decree on the implementation status of the transit trade business license previously issued (if any), clearly stating the quantity of goods brought into and out of Vietnam: one original copy.

5. Application documents for amendment or re-issuance of licenses as prescribed in this Article due to loss, misplacement or damage comprise:

a) A written request for amendment or re-issuance of a license in accordance with Form No. 12 in Appendix VII to this Decree: one original copy.

b) Documents related to the amendment of the license, or documents related to the loss, misplacement or damage of the license (if any): one copy bearing the trader's seal.

1. Procedures for issuance of a license

a) The trader shall submit the application for a license as prescribed in Article 20 of this Decree to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the trader's application, the licensing authority shall issue a written request to the trader to complete the application.

c) For the issuance of a temporary import for re-export permit in other forms as prescribed in clause 2 of Article 16 of this Decree, within 3 working days from the date of receipt of the complete and conforming application, the licensing authority shall send a written request for comments together with the trader's complete license registration application to the relevant Ministry or ministerial-level agency. Within 5 working days from the date of receipt of the request for comments, the Ministry or ministerial-level agency shall respond in writing to the licensing authority.

d) Within 5 working days from the date of receipt of the complete and conforming application, or from the date of receipt of the written response from the relevant Ministry or ministerial-level agency in the case prescribed in point c of this clause, the licensing authority shall issue a license to the trader. Where a license is not issued, the licensing authority shall respond in writing, clearly stating the reasons.

2. Procedures for amendment and re-issuance of a license due to loss, misplacement or damage

a) The trader shall submit the application for amendment or re-issuance of a license as prescribed in clause 5 of Article 20 of this Decree to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the trader's application, the licensing authority shall issue a written request to the trader to complete the application.

c) Within 3 working days from the date of receipt of the complete and conforming application, the licensing authority shall amend, supplement or re-issue the license for the trader.

Where the license is not amended, supplemented or re-issued, the licensing authority shall respond in writing, clearly stating the reasons.

1. Urge and guide relevant ministries, sectors and local governments to implement this Decree; organize inspections and coordinate with relevant authorities, organizations and traders to inspect the implementation of the management regulations on temporary import for re-export; temporary export for re-import; and transit trade as prescribed in this Decree.

2. Apply measures to manage goods flow as prescribed in clause 2 of Article 15 of this Decree.

1. Organize planning and investment in transportation infrastructure, warehouse and storage systems, loading and unloading facilities, goods collection points, re-export locations, power supply and other conditions, to support temporary import for re-export business, transit trade operations and the storage and preservation of goods in re-export areas.

2. On the basis of current regulations, take charge and coordinate with relevant ministries and sectors in managing and administering temporary import for re-export business and transit trade operations in the area, and be accountable to the Government and the Prime Minister for such operations in the area.

3. Coordinate with relevant ministries and sectors to ensure sufficient specialized inspection personnel and adequate facilities and equipment for such personnel to carry out inspection and supervision of goods involved in temporary import for re-export business and transit trade circulating in the area, maintaining security and national defense requirements, social order and safety, and limiting commercial fraud, smuggling, tax evasion and environmental pollution.

4. Take charge and coordinate with relevant ministries and sectors to apply measures to manage goods flow in temporary import for re-export business and transit trade in cases of cargo congestion in the area; promptly notify the Ministry of Industry and Trade of developments in goods delivery and receipt in the area and propose management measures to prevent congestion at ports and border gates.

5. Collect fees on goods involved in temporary import for re-export business in accordance with the guidance of the Ministry of Finance, in order to increase state budget revenues to serve investment in and upgrading of road, port and terminal infrastructure, environmental protection and security maintenance at border gates.

6. Promptly notify the Ministry of Industry and Trade and traders of changes in the border trade policies of neighboring countries, so that plans can be made to manage the flow of temporary import for re-export goods, avoiding the risk of congestion at ports and border gates.

1. On the basis of their assigned functions and tasks as prescribed by law, organize the implementation, inspection, control and close supervision of temporarily imported and re-exported goods from the time of importation into Vietnam until they are actually exported from Vietnam or converted to domestic consumption or destroyed, in cases where conversion to domestic consumption or destruction is permitted under current law.

2. On a regular basis on the 15th of the first month of each quarter (or the next working day where the 15th falls on a weekend or public holiday), provide information and statistical data on temporary import for re-export business activities in the preceding quarter to the Ministry of Industry and Trade, and provide ad hoc information and data at the request of the Ministry of Industry and Trade for management and administration purposes.

3. Notify the Ministry of Industry and Trade and the relevant province-level People's Committees in the following cases for coordination in administration and handling:

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

b) Cargo congestion of temporary import for re-export or transit trade goods occurs at ports or border gates.

1. Transit agreements on the transit of goods through Vietnamese territory concluded between Vietnam and countries sharing a common border shall be governed by the guidance of the Ministry of Industry and Trade.

2. The transportation of goods on the list of highly hazardous goods as prescribed by the Government in transit through Vietnamese territory must comply with Vietnamese law on transportation of dangerous goods and relevant international treaties to which the Socialist Republic of Vietnam is a party.

3. The owner of transit goods or the transit service provider must pay customs fees and other charges applicable to goods in transit in accordance with current Vietnamese regulations.

1. The Ministry of Industry and Trade is the authority competent to issue transit permits for goods that are weapons, explosives, explosive precursors and crowd control equipment as prescribed in clause 1 of Article 44 of the Law on Foreign Trade Management and clause 2 of Article 28 of Decree No. 146/2025/ND-CP of the Government. The application for a transit permit comprises:

a) A written transit application from the owner of transit goods, in accordance with Form No. 07 in Appendix VII to this Decree: one original copy.

b) Transport contract: one copy bearing the seal of the owner of transit goods.

c) An official letter from the competent authority of the requesting country addressed to the Minister of Industry and Trade requesting permission for the transit of goods: one original copy.

2. The application for a transit permit for goods prohibited from export or import; goods subject to export or import suspension; and goods prohibited from trading as prescribed by law, as prescribed in clause 2 of Article 44 of the Law on Foreign Trade Management and clause 4 of Article 28 of Decree No. 146/2025/ND-CP of the Government, comprises:

a) A written transit application from the owner of transit goods, in accordance with Form No. 07 in Appendix VII to this Decree: one original copy.

b) Transport contract: one original copy.

3. The application for amendment or re-issuance of a transit permit due to loss, misplacement or damage comprises:

a) A written request for amendment or re-issuance of the permit from the owner of transit goods, in accordance with Form No. 12 in Appendix VII to this Decree: one original copy.

b) Documents related to the amendment of the permit, or documents related to the loss, misplacement or damage of the permit (if any): one copy bearing the seal of the owner of transit goods.

4. Procedures for issuance of a transit permit

a) The owner of transit goods or the transit service provider shall submit the transit application as prescribed in clause 1 or clause 2 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the applicant to supplement and complete the application.

c) For goods that are weapons, explosives, explosive precursors and crowd control equipment, within 7 working days from the date of receipt of the complete and conforming application from the owner of transit goods, the licensing authority shall send a written request for comments to the Ministry of National Defense and the Ministry of Public Security together with the complete transit application from the owner of transit goods. Within 5 working days from the date of receipt of the written request for comments from the licensing authority, the Ministry of National Defense and the Ministry of Public Security shall respond in writing.

d) Within 5 working days from the date of receipt of the complete and conforming application, or from the date of receipt of the comments from the Ministry of National Defense and the Ministry of Public Security as prescribed in point c of this clause, the licensing authority shall issue the transit permit to the owner of transit goods. Where the transit permit is refused, the licensing authority shall respond in writing, clearly stating the reasons.

5. Procedures for amendment and re-issuance of a transit permit

a) The owner of transit goods or the transit service provider shall submit the application for amendment or re-issuance of the transit permit as prescribed in clause 3 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the applicant to supplement and complete the application.

c) Within 3 working days from the date of receipt of the complete and conforming application, the licensing authority shall consider amending, supplementing or re-issuing the transit permit, or shall notify the applicant of the refusal to amend or supplement, clearly stating the reasons.

6. Where current law already provides for the licensing of goods in transit, the relevant provisions shall apply and no transit permit as prescribed in this clause is required.

7. Where goods are transported by sea from abroad to the transshipment area at the seaport and are subsequently taken out of Vietnam from that transshipment area, or are taken to the transshipment area at another berth or seaport for export abroad, transshipment procedures shall be governed by the guidance of the Ministry of Finance and no transit permit is required.

1. The application for extension of the transit period as prescribed in clause 2 of Article 47 of the Law on Foreign Trade Management and clause 5 of Article 28 of Decree No. 146/2025/ND-CP of the Government comprises:

a) A written request for extension of the transit period from the owner of transit goods, in accordance with Form No. 08 in Appendix VII to this Decree: one original copy.

b) A written confirmation from the customs authority on the status of the transit shipment: one original copy.

c) The customs declaration for the transit shipment: one copy bearing the seal of the owner of transit goods.

2. Procedures for processing a request for extension of the transit period:

a) The owner of transit goods or the transit service provider shall submit the application for extension of the transit period to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the applicant to supplement and correct the application.

c) Within 7 working days from the date of receipt of the complete and conforming application, the licensing authority shall respond in writing as to whether the extension of the transit period is approved or refused. Where the extension is refused, the licensing authority shall respond in writing, clearly stating the reasons.

Traders with registered business lines in freight forwarding and transportation may provide goods transportation services for foreign owners of transit goods transiting through Vietnamese territory.

Vietnamese traders may receive goods for lawful processing for foreign traders in accordance with the following regulations:

1. Where goods received for processing for foreign traders are on the list of conditional business and investment sectors, only traders that satisfy the conditions prescribed for the manufacture and trade of such goods may carry out processing for export to foreign parties.

2. Where goods received for processing for foreign traders are subject to import by designated traders under the management authority of the State Bank of Vietnam, the processing of goods shall be governed by the regulations of the State Bank of Vietnam.

3. Where goods received for processing are on the list of goods prohibited from export or import, or goods subject to export or import suspension, the licensing of processing for consumption abroad as prescribed in clause 3 of Article 51 of the Law on Foreign Trade Management and point B.II.1 of Section 1 of Appendix I.2 to Resolution No. 66.18/2026/NQ-CP of the Government shall be governed by the provisions of Article 30 of this Decree.

1. The application for a processing permit as prescribed in clause 3 of Article 29 of this Decree comprises:

a) A written request for a processing permit in accordance with Form No. 09 in Appendix VII to this Decree: one original copy.

b) A certificate of eligibility for manufacturing and trading or documentation confirming eligibility for manufacturing and trading (if any): one copy bearing the trader's seal.

2. Procedures for issuance of a processing permit

a) The trader shall submit the application as prescribed in clause 1 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the trader's application, the licensing authority shall issue a written request to the trader to complete the application.

c) Within 5 working days from the date of receipt of the complete and conforming application, the licensing authority shall issue a processing permit to the trader. Where a permit is not issued, the licensing authority shall respond in writing, clearly stating the reasons.

3. Application documents for amendment or re-issuance of a processing permit due to loss, misplacement or damage comprise:

a) A written request for amendment or re-issuance of the permit in accordance with Form No. 12 in Appendix VII to this Decree: one original copy.

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

4. Procedures for amendment and re-issuance of a processing permit

a) The trader shall submit the application for amendment or re-issuance of the processing permit as prescribed in clause 3 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the applicant to supplement and complete the application.

c) Within 3 working days from the date of receipt of the complete and conforming application, the licensing authority shall consider amending or re-issuing the permit, or shall notify the applicant of the refusal to amend, clearly stating the reasons.

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

1. Name and address of the contracting parties and the direct processor.

2. Name and quantity of processed products.

3. Processing fee.

4. Payment deadline and method of payment.

5. List, quantity and value of imported raw materials, auxiliary materials, supplies, components and semi-finished products, and raw materials, auxiliary materials, supplies, components and semi-finished products manufactured domestically (if any) for processing; production norms for raw materials, auxiliary materials, supplies, components and semi-finished products; consumption norms for supplies and wastage rate of raw materials in processing.

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

7. Measures for handling scrap, waste and rejects, and principles for handling leased or borrowed machinery and equipment, surplus raw materials, auxiliary materials, supplies, components and semi-finished products during performance of the processing contract and after the processing contract expires.

8. Place and time of delivery.

9. Trademark and name of origin of goods.

10. Validity period of the contract.

1. The production norms, consumption norms and wastage rate of raw 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 wastage rates established in the relevant manufacturing and processing sectors of Vietnam at the time of concluding the contract.

2. The legal representative of the processor shall be legally responsible for the use of imported raw materials, auxiliary materials, supplies, components and semi-finished products for their intended processing purposes, and for the accuracy of the production norms, consumption norms and wastage rate of raw materials, auxiliary materials, supplies, components and semi-finished products.

3. Where, during the performance of the processing contract, there are changes to the production norms, consumption norms and wastage rate of raw materials, auxiliary materials, supplies, components and semi-finished products, the parties shall agree on such changes in an appendix to the processing contract prior to implementation.

The processor may lease or borrow machinery and equipment from the principal to perform the processing contract. The lease, borrowing or donation of machinery and equipment must be agreed upon in the processing contract.

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

2. Receive all processed products; machinery and equipment leased or borrowed by the processor; and raw materials, auxiliary materials, supplies, components and semi-finished products and scrap upon finalization of the processing contract, or designate the processor to deliver processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; and rejects and scrap to domestic traders.

3. May send technical experts to Vietnam to provide technical production guidance and inspect the quality of processed products as agreed in the processing contract.

4. Be responsible for the right to use the trademark and name of origin of goods. Where goods are labeled as being of Vietnamese origin, current regulations must be complied with.

5. Comply with the provisions of Vietnamese law relevant to processing activities and the provisions of the concluded processing contract.

6. Where the delivery of raw materials, auxiliary materials, supplies, components and semi-finished products for processing and processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; and rejects and scrap as prescribed in clauses 1 and 2 of this Article is designated, the following requirements must be met:

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

b) Must have a contract or agreement between the foreign trader or an authorized representative of the foreign trader and the domestic trader designated to deliver and receive the goods.

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

2. May engage another trader to sub-contract part or all of the processing contract.

3. May receive payment from the principal in the form of processed products, except for products on the list of goods prohibited from import or subject to import suspension. For products on the list of goods subject to import licensing and conditions, the licensing and condition requirements must be complied with.

4. Must comply with the provisions of Vietnamese law on export and import processing activities, domestic goods manufacturing and the provisions of the concluded processing contract.

5. May receive raw materials, auxiliary materials, supplies, components and semi-finished products for processing from domestic traders and deliver processed products; leased or borrowed machinery and equipment; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; and rejects and scrap to domestic traders as designated by the principal, in accordance with the following requirements:

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

b) Must have a contract or agreement between the foreign trader or an authorized representative of the foreign trader and the importing trader.

Traders may engage in sequential processing as follows:

1. Processed products from one processing contract are used as raw materials for processing under another processing contract in Vietnam.

2. Processed products from a preceding-stage processing contract are delivered to a trader as designated by the principal for the subsequent-stage processing contract.

1. Upon expiry or termination of the processing contract, the parties to the processing contract must finalize the contract and submit periodic settlement reports on the use of raw materials, supplies and exported products to the customs authority.

The Ministry of Finance shall provide guidance on settlement procedures for processing operations with the customs authority.

2. The basis for finalization of the processing contract is the quantity of imported raw materials, auxiliary materials, supplies, components and semi-finished products; the quantity of exported products in accordance with the production norms for raw materials, auxiliary materials, supplies, components and semi-finished products, consumption norms for supplies and wastage rate as agreed in the processing contract or the appendix to the processing contract.

The basis for settlement of the processing contract is the quantity of imported raw materials, auxiliary materials, supplies, components and semi-finished products; re-exported raw materials, auxiliary materials, supplies, components and semi-finished products; and exported products in accordance with the production norms for raw materials, auxiliary materials, supplies, components and semi-finished products, consumption norms for supplies and wastage rate consistent with the actual performance of the processing contract or the appendix to the processing contract.

3. Leased or borrowed machinery and equipment under the contract; surplus raw materials, auxiliary materials, supplies, components and semi-finished products; rejects and scrap shall be handled in accordance with the agreement in the processing contract, but must be consistent with Vietnamese law.

4. The destruction of scrap, rejects, waste, leased or borrowed machinery and equipment under the contract; and surplus raw materials, auxiliary materials, supplies, components and semi-finished products arising (if any) must comply with customs law and environmental protection law. Where environmental protection law does not permit destruction in Vietnam, such items must be re-exported as designated by the principal.

5. The donation of machinery and equipment, raw materials, auxiliary materials, supplies, components and semi-finished products, scrap and rejects shall be regulated as follows:

a) The principal must have a written instrument of donation.

b) The recipient of the donation must carry out import procedures as prescribed for the import of goods; must pay import duty, other taxes (if any) and register the assets in accordance with current regulations.

c) Scrap and rejects falling within the production norms and wastage rate that are on the list of scrap permitted for import shall not be required to undergo customs procedures. Tax policy shall be governed by the provisions of tax law.

The Ministry of Finance shall provide guidance on customs procedures and related management tasks for the performance of processing contracts.

1. The province-level People's Committee is the authority competent to issue permits for processing of military uniforms for export to foreign armed forces, on the basis of comments from the Ministry of National Defense and the Ministry of Public Security.

2. Military uniforms as prescribed in this Article are uniforms of members of foreign armed forces, manufactured to uniform patterns and specifications and worn as required by the foreign armed forces. The list of military uniform products for supply to foreign armed forces is prescribed in Appendix VI to this Decree.

Textile and garment products on this list that are not military uniform products for supply to foreign armed forces shall not be subject to the provisions of this Article.

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

4. Raw materials and auxiliary materials used for processing military uniforms for export to foreign armed forces are subject to supervision by the customs authority from the time of import until the military uniform products are actually exported from Vietnam.

5. Processing activities for military uniforms, in addition to being governed by the provisions of this Article, must comply with the regulations on processing operations with foreign involvement as prescribed in Chapter V of this Decree.

6. Application for a permit for processing of military uniforms for export to foreign armed forces:

a) A written request for a permit for processing of military uniforms for export to foreign armed forces in accordance with Form No. 10 in Appendix VII to this Decree: one original copy.

b) A purchase order or written offer to conclude a contract together with two color photographs or one product sample of the goods to be manufactured or processed: one copy bearing the trader's seal.

The purchase order or written offer to conclude a contract must contain at least the following particulars: name, address and phone number of the ordering party and the manufacturing and processor; name of the goods; quantity; payment value or processing fee; payment deadline and method of payment; and place and time of delivery.

c) A contract or procurement agreement for military uniforms concluded between the principal and the authority responsible for directly supplying military uniforms to the foreign armed forces, or a document from the authority responsible for directly supplying military uniforms to the foreign armed forces or the competent authority of the ordering country, or a document from the diplomatic mission of the ordering country in Vietnam confirming that the order is placed for final use by the foreign armed forces.

The document as prescribed in this point must contain at least the following particulars: importing country; name of the foreign armed forces unit as the final user of the military uniform products; name of the ordering party; and name of the Vietnamese trader receiving the manufacturing and processing order, which must be consularly legalized as prescribed.

7. Procedures for issuance of a permit for processing of military uniforms for export to foreign armed forces

a) The trader shall submit the application as prescribed in clause 6 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the trader to complete the application.

c) Within 7 working days from the date of receipt of the complete and conforming application, the licensing authority shall send a written request for comments together with the complete application to the Ministry of National Defense or the Ministry of Public Security, depending on which armed forces the processed products are for.

d) Within 7 working days from the date of receipt of the request from the licensing authority, the Ministry of National Defense or the Ministry of Public Security shall respond in writing to the licensing authority.

dd) Within 5 working days from the date of receipt of the written response from the Ministry of National Defense or the Ministry of Public Security, the licensing authority shall issue the permit to the trader. Where the permit is refused, the licensing authority shall respond in writing, clearly stating the reasons.

8. Import of military uniform samples

a) A trader that has been issued a permit for processing of military uniforms for export to foreign armed forces as prescribed in this Article may import military uniform samples for processing activities.

b) Where a trader has not yet been issued a permit for processing of military uniforms, the import of military uniform samples for processing activities shall be carried out as follows:

The trader shall submit one original written request for import of military uniform samples in accordance with Form No. 11 in Appendix VII to this Decree together with two color photographs or one product sample to the licensing authority.

Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the trader to complete the application.

Within 7 working days from the date of receipt of the complete and conforming application, the licensing authority shall send a written request for comments together with the complete application to the Ministry of National Defense or the Ministry of Public Security, depending on which armed forces the processed products are for.

Within 7 working days from the date of receipt of the request from the licensing authority, the Ministry of National Defense or the Ministry of Public Security shall respond in writing to the licensing authority.

Within 5 working days from the date of receipt of the written response from the Ministry of National Defense or the Ministry of Public Security, the licensing authority shall issue the permit to the trader. Where the permit is refused, the licensing authority shall respond in writing, clearly stating the reasons.

c) The quantity of military uniforms imported as samples as prescribed in this Article is a maximum of five samples per product code.

9. Application for amendment or re-issuance of a permit for processing of military uniforms and a permit for import of military uniform samples due to loss, misplacement or damage:

a) A written request for amendment or supplementation of the permit in accordance with Form No. 12 in Appendix VII to this Decree: one original copy.

b) Supporting documents related to the amendment or supplementation, or documents related to the loss, misplacement or damage of the permit (if any): one copy bearing the trader's seal.

10. Procedures for amendment and re-issuance of a permit for processing of military uniforms and a permit for import of military uniform samples due to loss, misplacement or damage:

a) The trader shall submit the application for amendment or re-issuance of the permit as prescribed in clause 9 of this Article to the licensing authority.

b) Where the application is incomplete or non-conforming, within 3 working days from the date of receipt of the application, the licensing authority shall notify the trader to supplement and complete the application.

c) Within 3 working days from the date of receipt of the complete and conforming application, the licensing authority shall amend, supplement or re-issue the permit to the trader, or notify the applicant of the refusal to amend or supplement, clearly stating the reasons.

11. The licensing authority shall revoke a previously issued permit where it is discovered that the trader provided untruthful or inaccurate information in relation to the license application or failed to comply with the permit.

12. Responsibilities of military uniform processing traders

a) Export all military uniform products processed in Vietnam; do not use or sell the military uniform products in Vietnam.

b) Re-export or destroy all military uniforms imported as samples, surplus raw materials, surplus supplies, scrap and rejects in accordance with current regulations; do not use or sell military uniforms imported as samples in Vietnam.

c) Organize working sessions and provide documents and materials at the request of the licensing authority and relevant authorities when such authorities conduct physical inspections of the manufacturing facility after the trader has been issued the permit.

d) Be legally responsible for the accuracy and truthfulness of all declarations related to the license application.

Outward processing contracts and customs procedures for the export and import of goods for outward processing shall be governed by the provisions of Articles 31 and 38 of this Decree.

1. Comply with the regulations on management of outward processing activities as prescribed in Article 52 of the Law on Foreign Trade Management.

2. Be responsible for the right to use the trademark and name of origin of goods. Where goods are labeled as being of Vietnamese origin, current regulations must be complied with.

3. May temporarily export machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products, or transfer machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products from a third country to the processor to perform the processing contract.

4. May re-import processed products. Upon expiry of the outward processing contract, may re-import surplus machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products.

5. May sell processed products and machinery, equipment, raw materials, auxiliary materials, supplies, components and semi-finished products exported to perform the processing contract in the market of the processing country or in other markets, and must pay taxes in accordance with current regulations.

6. Enjoy tax incentive policies and fulfill tax obligations in accordance with tax law.

7. May send technical experts and workers abroad to inspect and accept processed products.

1. Vietnamese traders may act as agents for lawful purchase and sale of goods for foreign traders, except for goods prohibited from import or export, goods subject to import or export.

2. Where the law provides specific regulations that an agent may only conclude an agency contract with one principal for a particular type of goods or services, the trader must comply with such regulations.

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

1. Goods under an agency contract for purchase and sale of goods for foreign traders are subject to tax and other financial obligations in accordance with Vietnamese law.

2. Vietnamese traders are responsible for registering, declaring and paying all taxes and fulfilling other financial obligations related to goods under the agency contract for purchase and sale of goods and their own business activities in accordance with the law.

Goods under an agency contract for purchase and sale of goods with foreign traders, when exported or imported, must undergo procedures in accordance with the same regulations as for exported and imported goods as prescribed in this Decree.

Goods under an agency contract for the sale of goods in Vietnam for foreign traders may be re-exported where they cannot be sold in Vietnam. Tax refunds shall be made in accordance with tax law.

1. Vietnamese traders may engage foreign traders as agents for the purchase and sale of goods abroad, except for goods prohibited from export or import, goods subject to export or import suspension.

2. Goods under the agency contract, when exported or imported, must undergo procedures in accordance with the same regulations as for exported and imported goods as prescribed in this Decree.

3. A trader engaging an agent for purchase and sale of goods abroad must conclude an agency contract with the foreign trader and must remit to Vietnam all proceeds received under the sales contract in accordance with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

4. Where payment for the sale of goods is received in the form of goods, the trader must comply with current regulations on the import of goods.

1. Goods under an agency contract for the sale of goods abroad are subject to tax and other financial obligations in accordance with Vietnamese law.

2. Traders are responsible for registering, declaring and paying all taxes and fulfilling other financial obligations related to activities of engaging foreign traders as agents for purchase and sale of goods abroad in accordance with the guidance of the Ministry of Finance.

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

2. Goods re-imported into Vietnam as prescribed in clause 1 of this Article shall not be subject to import duty and shall be entitled to a refund of export duty (if any) in accordance with tax law.

1. The lead agency and relevant authorities, organizations and individuals shall be responsible for proactively, synchronously, accurately, promptly and effectively coordinating the settlement of disputes over the application of foreign trade management measures in accordance with the provisions of this Decree and Vietnamese law, in order to maximally protect the legitimate rights and interests of Vietnam.

2. Coordination between the lead agency and relevant authorities, organizations and individuals in the settlement of disputes over the application of foreign trade management measures must ensure compliance with the regulations on dispute settlement in international treaties to which the Socialist Republic of Vietnam is a party, including the regulations on the settlement of disputes over the application of foreign trade management measures that are the subject matter of the dispute (hereinafter referred to as international treaties on dispute settlement).

3. The lead agency and relevant authorities, organizations and individuals shall be legally responsible for consequences arising from failure to coordinate or failure to coordinate in a manner that meets the requirements prescribed in clause 1 of this Article.

4. The lead agency and relevant authorities, organizations and individuals have the obligation to protect state secrets in accordance with the law, and to maintain the confidentiality of information related to the dispute settlement process in accordance with the provisions of the relevant international treaties on dispute settlement.

Coordination between the lead agency and relevant authorities, organizations and individuals in the settlement of disputes over the application of foreign trade management measures shall cover the following matters:

1. Resolution of claims, negotiation, mediation and consultation with respect to disagreements and conflicts between the Government of Vietnam and foreign governments related to the application of foreign trade management measures inconsistent with the provisions of relevant international treaties on the application of foreign trade management measures.

2. Formulation and implementation of a plan for the settlement of disputes over the application of foreign trade management measures.

3. Provision of information, documents, evidence and materials related to the settlement of disputes over the application of foreign trade management measures.

4. Designation of qualified personnel from their respective authorities and organizations to participate in the settlement of disputes over the application of foreign trade management measures when requested by the lead agency.

5. Performing tasks related to the settlement of disputes over the application of foreign trade management measures during the proceedings before a competent arbitral body or international adjudicatory body established and operating on the basis of the provisions of international treaties on dispute settlement (hereinafter referred to as the competent arbitral body or international adjudicatory body).

6. Implementation, coordination and handling of matters relating to the enforcement of awards and decisions of the competent arbitral body or international adjudicatory body, and review of compliance with such awards and decisions.

1. The lead agency for a dispute over the application of foreign trade management measures is the state authority assigned by the Government to manage and monitor such foreign trade management measures, unless the international treaties on dispute settlement applicable to such foreign trade management measures provide otherwise.

2. Where two or more state authorities are assigned to manage and monitor the foreign trade management measures that are the subject matter of a specific dispute, such authorities must agree on one of them to serve as the lead agency, report to the Prime Minister and notify the Ministry of Industry and Trade in writing.

3. In cases where the Government of Vietnam is sued, within 3 working days from the date of receipt of the consultation request, where the lead agency cannot be agreed upon, the relevant authorities must report to the Prime Minister and notify the Ministry of Industry and Trade.

4. Where necessary, at the proposal of the Minister of Industry and Trade, the Prime Minister shall decide on the assignment or replacement of the lead agency.

5. The lead agency shall have the following tasks and powers:

a) Receive and process information and documents related to the settlement of disputes over the application of foreign trade management measures.

b) Serve as the focal point for communication and exchange with the foreign government party to the dispute and with the competent arbitral body or international adjudicatory body.

c) Take charge and coordinate with the focal agency and relevant authorities, organizations and individuals in the process of settling disputes over the application of foreign trade management measures before the competent arbitral body or international adjudicatory body.

d) Coordinate with the focal agency and relevant authorities, organizations and individuals to formulate a plan for the settlement of disputes over the application of foreign trade management measures.

dd) Take charge and coordinate with the focal agency and relevant authorities, organizations and individuals in the appointment of arbitrators where an arbitral body is established to settle a dispute over the application of foreign trade management measures.

e) Take charge and coordinate with the focal agency in selecting, engaging and supervising law firms (hereinafter collectively referred to as lawyers) to provide advisory services for the settlement of disputes over the application of foreign trade management measures. The lead agency shall determine the selection criteria for lawyers and law firms. The state budget allocation for the use of lawyers shall be governed by current law.

g) Take charge and coordinate with relevant authorities, organizations and individuals in handling matters related to disputes over the application of foreign trade management measures, including the engagement of technical experts and the invitation of witnesses to serve the dispute settlement process.

h) Participate in hearings before the competent arbitral body or international adjudicatory body.

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

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

2. The focal agency for the settlement of disputes over the application of foreign trade management measures shall have the following tasks and powers:

a) Serve as the focal point to assist the Government and the Prime Minister in unified direction of the settlement of disputes over the application of foreign trade management measures in order to protect the legitimate rights and interests of Vietnam.

b) Coordinate with relevant authorities, organizations and individuals and lawyers engaged as prescribed in this Decree to advise the lead agency on legal matters related to the settlement of disputes over the application of foreign trade management measures when requested by the lead agency.

c) Coordinate with the lead agency to engage lawyers for the settlement of specific disputes over the application of foreign trade management measures.

d) Coordinate with the lead agency in the appointment of arbitrators where an arbitral body is established to settle a dispute over the application of foreign trade management measures.

dd) Take charge and coordinate with the lead agency and relevant authorities, organizations and individuals to formulate a plan for the settlement of disputes over the application of foreign trade management measures.

e) Represent the Government of Vietnam in participating in hearings on disputes over the application of foreign trade management measures where necessary or at the request of the lead agency.

g) Designate representatives to participate in hearings before the competent arbitral body or international adjudicatory body.

h) Coordinate with the lead agency and relevant authorities, organizations and individuals in enforcing awards and decisions of the competent arbitral body or international adjudicatory body.

i) Develop and update lists of experts who may serve as arbitrators and lists of law firms that may act as lawyers for the Government of Vietnam and Vietnamese state authorities in the settlement of disputes over the application of foreign trade management measures.

1. Relevant authorities, organizations and individuals are state authorities, organizations and individuals related to the settlement of disputes over the application of foreign trade management measures, invited or requested by the lead agency to participate in the settlement of disputes over the application of foreign trade management measures.

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

a) Coordinate with the lead agency and the focal agency to settle disputes over the application of foreign trade management measures at the request of the lead agency and the focal agency, in accordance with their professional competence or specialized management field.

b) Provide complete, timely and accurate information, documents, evidence and materials, and provide explanations on relevant matters as requested by the lead agency and the focal agency.

c) Request the lead agency to provide or supplement information on the dispute over the application of foreign trade management measures in order to perform their tasks.

1. Authorities, organizations and individuals assigned to apply state management measures on foreign trade shall be responsible for receiving information on the possibility of a lawsuit, notifications from the competent arbitral body or international adjudicatory body, or notifications from a foreign government on the initiation of a dispute over the application of foreign trade management measures before the competent arbitral body or international adjudicatory body, and shall immediately report to their direct superior authority and notify the focal agency.

2. State authorities, organizations and individuals not assigned to apply state management measures on foreign trade as prescribed in clause 1 of this Article that receive information on the possibility of a lawsuit, notifications from the competent arbitral body or international adjudicatory body, or notifications from a foreign government on the initiation of a dispute over the application of foreign trade management measures before the competent arbitral body or international adjudicatory body must notify in writing, together with a copy of all received information and documents, within 3 working days from the date of receipt of such notification, to one of the following authorities:

a) The authority, organization or individual assigned to apply state management measures on foreign trade as prescribed in clause 1 of this Article.

b) The direct superior authority and the focal agency where the authority, organization or individual assigned to apply state management measures on foreign trade as prescribed in clause 1 of this Article cannot be identified.

3. Within 3 working days from the date of receipt of the written notification as prescribed in clause 2 of this Article or written notification from another source, the focal agency must send a written document together with a copy of all received documents to one of the following authorities:

a) The lead agency as prescribed in clause 1 of Article 51 of this Decree.

b) The Government Office to submit to the Prime Minister for a decision on the lead agency as prescribed in clauses 2, 3 and 4 of Article 51 of this Decree.

4. Within 5 working days from the date of receipt of the written document from the focal agency as prescribed in point b of clause 3 of this Article, the Government Office shall submit to the Prime Minister for a decision on the assignment of the lead agency.

Within 3 working days after the Prime Minister decides on the assignment of the lead agency, the Government Office shall send a notification of the assignment decision to the lead agency for implementation.

1. The focal agency shall take charge and coordinate with the lead agency, relevant authorities, organizations and individuals and lawyers (if any) to formulate a plan for the settlement of disputes over the application of foreign trade management measures for submission to the Prime Minister for approval within 35 days from the date of receipt of information on the possibility of a lawsuit as prescribed in clauses 1 and 2 of Article 54 of this Decree.

2. The plan for the settlement of disputes over the application of foreign trade management measures shall include the following contents:

a) Summary of the dispute.

b) Description of the proceedings for the dispute over the application of foreign trade management measures in accordance with the provisions of international treaties on dispute settlement; tasks to be performed for the settlement of the dispute and the expected timeline for such tasks, consistent with the aforementioned proceedings.

c) Specific tasks of the focal agency, the lead agency, relevant authorities, organizations and individuals and lawyers (if any).

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

dd) Proposed options for handling the dispute over the application of foreign trade management measures, including negotiation and mediation options; matters requiring reporting to and the opinion of the Prime Minister and other competent state authorities.

e) Estimated costs and funding sources for the settlement of the dispute over the application of foreign trade management measures.

3. The focal agency shall coordinate with the lead agency, relevant authorities, organizations and individuals and the engaged lawyers (if any) to implement the plan for the settlement of disputes over the application of foreign trade management measures. Where necessary and to align with actual circumstances, the focal agency shall coordinate with the lead agency, relevant authorities, organizations and individuals and the engaged lawyers (if any) to adjust the plan for the settlement of disputes over the application of foreign trade management measures.

4. The focal agency shall be responsible for sending the plan for the settlement of disputes over the application of foreign trade management measures and any amendments or supplementations (if any) as prescribed in clauses 2 and 3 of this Article to the Prime Minister and the lead agency.

5. The lead agency shall be responsible for regularly (monthly or quarterly, depending on the complexity and progress of the dispute over the application of foreign trade management measures) reporting to the focal agency on the progress of implementing the plan for the settlement of disputes over the application of foreign trade management measures. The focal agency shall be responsible for monitoring the implementation of the plan for the settlement of disputes over the application of foreign trade management measures by the lead agency and promptly coordinating to address difficulties arising during the implementation of the plan.

6. The plan for the settlement of disputes over the application of foreign trade management measures shall be kept classified.

1. The receipt and resolution of consultation requests shall be governed by the provisions of international treaties on dispute settlement.

2. State authorities, organizations and individuals assigned to apply state management measures on foreign trade shall be responsible for receiving and resolving consultation requests with respect to the application of foreign trade management measures on the basis of proposals from foreign governments under the relevant international treaties on the application of foreign trade management measures.

3. Where a consultation request from a foreign government as prescribed in clause 2 of this Article is received but the recipient has no authority to resolve it, the state authority, organization or individual receiving the request must guide the foreign government to send the consultation request to the competent authority and notify the competent authority accordingly.

1. During consultations with a foreign government, state authorities, organizations and individuals assigned to apply state management measures on foreign trade must immediately report on the matter subject to consultation to their direct superior authority and the focal agency where they consider that:

a) The measure subject to consultation shows signs of violating the provisions of law or international treaties on the application of foreign trade management measures with the foreign government, affecting the legitimate rights and interests of Vietnam or the foreign party; or

b) The consultation request from the foreign government cannot be conclusively resolved; or

c) There is a possibility of a dispute arising in relation to the application of foreign trade management measures.

2. State authorities, organizations and individuals assigned to apply state management measures on foreign trade during consultations with a foreign government must regularly report on the progress and results of the consultations to the focal agency and competent state authorities for coordination throughout the dispute resolution process.

3. During consultations with a foreign government, where appropriate, state authorities, organizations and individuals assigned to apply state management measures on foreign trade shall conduct negotiation and mediation with the foreign government in accordance with a plan approved by their direct superior authority after obtaining comments from the focal agency.

The determination of the responsibility of authorities, organizations and individuals that issued or applied measures in violation of Vietnam's international commitments, leading to a dispute over the application of foreign trade management measures, shall be governed by Vietnamese law.

1. The proposal for and participation in the resolution of consultation requests shall be governed by the provisions of international treaties on dispute settlement.

2. State authorities, organizations and individuals assigned to apply state management measures on foreign trade shall be responsible for proposing and participating in the resolution of consultation requests with respect to the application of foreign trade management measures where they discover, or on the basis of proposals from traders and industry associations, that foreign trade management measures of foreign governments are suspected to affect or violate the rights and interests of Vietnam under international treaties on the application of foreign trade management measures.

1. During consultations with a foreign government, state authorities, organizations and individuals assigned to apply state management measures on foreign trade must immediately report on the matter subject to consultation to their direct superior authority and notify the focal agency where they consider that:

a) The measure subject to consultation shows signs of violating the foreign government's commitments to Vietnam under the relevant international treaties on the application of foreign trade management measures, affecting the legitimate rights and interests of Vietnam; or

b) The consultation request of the Government of Vietnam cannot be conclusively resolved; or

c) There is a possibility of a dispute arising in relation to the application of foreign trade management measures.

2. Within 3 working days from the date of receipt of written notification as prescribed in clause 1 of this Article or written notification from another source, the focal agency must send a written document together with a copy of all received documents to one of the following authorities:

a) The lead agency as prescribed in clause 1 of Article 51 of this Decree.

b) The Government Office to submit to the Prime Minister for a decision on the lead agency as prescribed in clauses 2, 3 and 4 of Article 51 of this Decree.

3. Within 5 working days from the date of receipt of the written document from the focal agency as prescribed in point b of clause 2 of this Article, the Government Office shall submit to the Prime Minister for a decision on the assignment of the lead agency.

Within 3 working days after the Prime Minister decides on the assignment of the lead agency, the Government Office shall send a notification of the assignment decision to the lead agency for implementation.

4. State authorities, organizations and individuals assigned to apply state management measures on foreign trade during consultations with a foreign government must regularly report on the progress and results of the consultations to the focal agency and competent state authorities for coordination throughout the dispute resolution process.

5. During consultations with a foreign government, where appropriate, state authorities, organizations and individuals assigned to apply state management measures on foreign trade shall conduct negotiation and mediation with the foreign government in accordance with a plan approved by their direct superior authority after obtaining comments from the focal agency.

1. The focal agency shall take charge and coordinate with the lead agency, relevant authorities, organizations and individuals and lawyers (if any) to formulate a plan for the settlement of disputes over the application of foreign trade management measures for submission to the Prime Minister for approval within 20 days from the date of conclusion of the consultation process as prescribed in Article 59 of this Decree.

2. The formulation, adjustment and implementation of the plan for the settlement of disputes over the application of foreign trade management measures shall be governed by the provisions of clauses 2, 3, 4 and 5 of Article 55 of this Decree.

3. The plan for the settlement of disputes over the application of foreign trade management measures shall be kept classified.

1. On the basis of the provisions of this Decree, ministries and ministerial-level agencies shall issue or submit to the competent authority for issuance of documents providing detailed regulations and guidance on the implementation of this Decree.

2. On a biennial basis, the Ministry of Industry and Trade shall take charge and coordinate with Ministries and ministerial-level agencies to review and update the list of goods prohibited from export or import; the list of goods subject to export and import by designated traders; and the list of goods subject to export/import licensing and conditions as prescribed in the Appendices to this Decree.

3. Where the Vietnamese Nomenclature of Exported and Imported Goods is amended or supplemented, Ministries and ministerial-level agencies shall be responsible for promptly reviewing and updating the HS codes and goods descriptions on the lists of goods prohibited from export or import, and goods subject to management by licensing and conditions within their management authority.

4. On the basis of requests from the Ministry of Industry and Trade and relevant 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 and temporary import for re-export; business types; and import and export turnover by goods and market. The Ministry of Industry and Trade and relevant Ministries and ministerial-level agencies requiring data shall be responsible for coordinating with the Ministry of Finance to develop forms, timing and methods of data provision to ensure proper purposes and management requirements.

5. Province-level People's Committees shall carry out licensing activities as prescribed in this Decree, and shall submit quarterly periodic reports in accordance with templates prescribed by the Ministries and ministerial-level agencies with authority to manage the goods and licensing fields, for coordination in management, administration and post-licensing inspection.

6. Licensing authorities as prescribed in this Decree shall be responsible for carrying out licensing in accordance with the regulations and ensuring the provision of online public services for all administrative procedures. Where administrative procedures cannot be carried out through the National Single Window, licensing authorities shall be responsible for linking with the National Single Window to connect and share data, or to update and post licenses on the National Single Window so that the customs authority has a basis for customs clearance of goods as prescribed.

7. The Ministry of Industry and Trade shall take charge and coordinate with Ministries, ministerial-level agencies and province-level People's Committees to inspect the implementation of the provisions of this Decree; detect and notify relevant Ministries and ministerial-level agencies to adjust any provisions inconsistent with this Decree (if any) in legal normative documents issued or submitted by Ministries and ministerial-level agencies to the competent authority for issuance, for the purpose of providing regulations and guidance on the implementation of this Decree.

1. Be legally responsible for the accuracy and truthfulness of all information, documents and materials submitted or presented to the competent authority.

2. Comply with the regulations and fulfill all responsibilities and obligations as prescribed by the Law on Foreign Trade Management, the Commercial Law, this Decree and relevant legal provisions.

3. Organize working sessions and provide documents and materials at the request of the licensing authority and relevant authorities when such authorities conduct inspections of compliance with the legal regulations on foreign trade activities.

1. Licenses issued by competent authorities to traders under Decree No. 69/2018/ND-CP of the Government elaborating certain articles of the Law on Foreign Trade Management and related guidance documents prior to the date this Decree comes into force shall continue to be governed by the particulars and validity periods of such licenses. Amendments and supplementations to licenses issued prior to the effective date of this Decree must be carried out in accordance with the provisions of this Decree.

2. Business codes for temporary import for re-export of frozen food products, used goods and goods subject to excise tax that have been issued shall cease to be effective as of July 1, 2026. Enterprises that have been issued business codes for temporary import for re-export may withdraw the deposit amounts held at the credit institution where the enterprise made the deposit for the issuance of the business code for temporary import for re-export. The credit institution shall be responsible for refunding the deposit amounts to the enterprises.

3. CFS for exported goods issued by competent authorities to traders prior to the date this Decree comes into force shall continue to be governed by the validity periods of such CFS, or shall remain effective until December 31, 2027 for cases where no validity period is stated on the CFS.

4. Legal normative documents of Ministries and ministerial-level agencies currently in force providing guidance on the implementation of Decree No. 69/2018/ND-CP of the Government shall continue to apply until December 31, 2026.

5. Complete administrative procedure applications that have been received by the competent authority prior to the effective date of this Decree shall continue to be processed by the receiving competent authority in accordance with the legal normative documents in force at the time of receipt of the application.

1. This Decree comes into force as of September 5, 2026 and replaces Decree No. 69/2018/ND-CP of the Government elaborating certain articles of the Law on Foreign Trade Management.

2. This Decree annuls:

a) Article 31 and Appendix X of Decree No. 146/2025/ND-CP of the Government on devolution and delegation of authority in the fields of industry and trade.

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

c) Points B.I and B.II of Section 1; D.I, D.II, D.III and D.IV of sub-section 2.2; and Form templates No. 03, 04 and 05 of Section 4 of Appendix I.2 to Resolution No. 66.18/2026/NQ-CP of the Government on devolution, reduction and simplification of administrative procedures and business conditions.

d) Decision No. 11/2013/QD-TTg of January 24, 2013 of the Prime Minister on the prohibition of export, import and trade of specimens of certain wildlife species listed in the Appendices to the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

3. Where documents referenced in this Decree are replaced or amended and supplemented, the replacing or amended and supplemented documents shall apply.

4. Ministers, Heads of ministerial-level agencies and Chairpersons of province-level People's Committees shall provide guidance on and implement this Decree.