ELABORATING CERTAIN ARTICLES OF THE LAW ON FOREIGN TRADE MANAGEMENT AND GOVERNMENT DECREE NO. 292/2026/ND-CP DATED JULY 22, 2026, ELABORATING CERTAIN ARTICLES OF, AND MEASURES FOR IMPLEMENTING AND PROVIDING GUIDANCE ON THE IMPLEMENTATION OF, THE LAW ON FOREIGN TRADE MANAGEMENT

This Circular elaborates Article 22 of the Law on Foreign Trade Management and Clause 2 of Article 5, Clauses 2 and 3 of Article 8, and Clauses 4 and 5 of Article 62 of Government Decree No. 292/2026/ND-CP elaborating certain articles of, and measures for implementing and providing guidance on the implementation of, the Law on Foreign Trade Management, concerning:

1. The List of used consumer goods and vehicles prohibited from importation, specified by commodity code (HS code), under the management of the Ministry of Industry and Trade.

2. The List of rough diamonds prohibited from export and import under the Kimberley Process Certification Scheme, specified by commodity code (HS code), under the management of the Ministry of Industry and Trade.

3. The List of rough diamonds for export and import under the Kimberley Process Certification Scheme, specified by commodity code (HS code), under the management of the Ministry of Industry and Trade.

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

5. Import tariff quotas.

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

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

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

1. Diamond means a natural mineral composed primarily of pure crystalline carbon arranged in an isometric crystal system, with a Mohs hardness (scratch resistance) of 10, a specific gravity of approximately 3.52 and a refractive index of 2.42.

2. Rough diamond means a diamond that is unworked or merely sawn, cleaved or bruted and is classified under HS code 7102.10.00, 7102.21.00 or 7102.31.00.

3. Conflict diamond means a rough diamond used by rebel movements or their allies to finance conflicts aimed at opposing legitimate governments, as described in relevant United Nations Security Council resolutions adopted to date that remain in force, or in other similar United Nations Security Council resolutions that may be adopted in the future, and as described and recognized in United Nations General Assembly Resolution 55/56 or other similar United Nations General Assembly resolutions that may be adopted in the future.

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

The List of used consumer goods and vehicles prohibited from importation, specified by commodity code (HS code), under the management of the Ministry of Industry and Trade is promulgated in Appendix I to this Circular.

The List of rough diamonds prohibited from export and import under the Kimberley Process Certification Scheme, specified by commodity code (HS code), under the management of the Ministry of Industry and Trade is promulgated in Appendix II to this Circular.

The List of rough diamonds for export and import under the Kimberley Process Certification Scheme, specified by commodity code (HS code), under the management of the Ministry of Industry and Trade is promulgated in Appendix III to this Circular.

Goods subject to import tariff quotas shall be governed by applicable legal documents and the List of goods subject to import tariff quotas under Vietnam's commitments prescribed in Appendix IV to this Circular.

1. Import tariff quotas shall be allocated openly, transparently and without discrimination, in compliance with international commitments and applicable law.

2. For goods included in the list of conditional business lines, traders meeting all conditions prescribed for the production and trading of such goods shall be considered for permission to import them under import tariff quotas.

3. For goods for which international commitments prescribe specific requirements concerning entities eligible for allocation of import tariff quotas, traders meeting the conditions prescribed in those commitments shall be considered for permission to import such goods under import tariff quotas.

1. On the basis of international commitments, the Ministry of Industry and Trade shall consult in writing the Ministries and ministerial agencies having regulatory authority over the goods concerned and other relevant Ministries and ministerial agencies on the quantities and timing of import tariff quota allocations for each type of goods.

The Ministries and ministerial agencies shall provide their opinions within no more than seven working days after receiving the Ministry of Industry and Trade's consultation request.

2. On the basis of the opinions of the Ministries and ministerial agencies and management requirements, the Ministry of Industry and Trade shall issue regulations on import tariff quota quantities, allocation methods, entities to which quotas are allocated, and other matters concerning import tariff quotas for each type of goods under the relevant international commitments.

1. Auction

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

2. Application review

On the basis of the regulations on import tariff quota quantities, allocation methods, entities to which quotas are allocated, and other matters concerning import tariff quotas for each type of goods under the relevant international commitments prescribed in Clause 2 of Article 9 of this Circular, and traders' applications, the Ministry of Industry and Trade shall consider allocating tariff quotas to traders based on their production capacity, past performance in utilizing import tariff quotas and production needs.

3. First-come, first-served

Traders shall be entitled to import tariff quotas in the order in which their customs declarations are registered. The quantity declared in the registered customs declaration shall be deducted from the total import tariff quota quantity. Where the customs declaration is no longer valid for carrying out customs procedures or the quantity actually imported is less than the quantity declared, the remaining quantity shall be added back to the total import tariff quota quantity.

Where the tariff quota quantity registered by a trader exceeds the remaining quota quantity, the trader shall receive the remaining quota quantity.

Where several traders register at the same time and their total registered quantity exceeds the remaining tariff quota quantity, the quota quantity received by each trader shall be calculated in proportion to that trader's registered quantity relative to the total remaining tariff quota quantity.

4. Designation of import operators

The Ministry of Industry and Trade shall designate operators to conduct imports under tariff quotas on the basis of international commitments.

5. Other methods of allocating import tariff quotas consistent with international commitments and state management requirements.

1. An application for allocation of an import tariff quota through the application review method prescribed in Clause 2 of Article 10 of this Circular shall comprise:

a) An application for an import tariff quota, made using the form prescribed in Appendix V to this Circular: one original, or an electronic copy if submitted online. Where the application is signed by an authorized person, it must include a written authorization made in accordance with the law.

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

2. Procedures for allocation of import tariff quotas through application review are as follows:

a) The trader shall submit one set of application prescribed in Clause 1 of this Article to the Ministry of Industry and Trade in person, by post, online through the National Single Window Portal, or through the Ministry of Industry and Trade's online public service portal.

b) Where an application is incomplete or does not comply with the applicable requirements, the Ministry of Industry and Trade shall notify the trader to complete the application within three working days after receiving it.

c) Within 20 working days after the end of the application receipt period announced by the Ministry of Industry and Trade, the Ministry shall send written consultation requests to relevant Ministries and ministerial agencies.

d) Within seven working days after receiving the Ministry of Industry and Trade's consultation request, the Ministries and ministerial agencies shall provide written responses to the Ministry concerning the proposed tariff quota allocation.

dd) Within 15 working days after receiving the opinions of the Ministries and ministerial agencies, the Ministry of Industry and Trade shall issue the trader an import tariff quota license using the form in Appendix VI to this Circular, or reply to the trader in writing that the import tariff quota license will not be issued, stating the reasons.

3. An import tariff quota license issued through application review shall remain valid until December 31 of the year of issuance.

1. Traders permitted to import goods under tariff quotas shall submit quarterly reports on the status of imports of goods under tariff quotas using the form prescribed in Appendix VII to this Circular and send them to the Ministry of Industry and Trade before the 10th day of the first month of the following quarter, or submit ad hoc reports at the Ministry's request.

2. In their third-quarter reports, traders permitted to import goods under tariff quotas through application review shall assess their ability to import goods under tariff quotas for the entire year, request increases or decreases in their allocated import tariff quota quantities, and report quota quantities that they are unable to use so that the Ministry of Industry and Trade may allocate them to other traders.

3. The reports prescribed in Clauses 1 and 2 of this Article shall be submitted as electronic data files to the Ministry of Industry and Trade online via HNTQ@moit.gov.vn, the National Single Window Portal, or the Ministry of Industry and Trade's online public service portal.

1. Traders may export or import rough diamonds included in the List prescribed in Appendix III to this Circular only to or from Participants in the KP Certification Scheme.

The Ministry of Industry and Trade shall publish the List of Participants in the KP Certification Scheme on its website.

2. Traders exporting rough diamonds prescribed in Clause 1 of this Article shall obtain a KP Certificate from the province-level People's Committee (hereinafter referred to as the licensing authority) using the form prescribed in Appendix VIII to this Circular in accordance with Article 15 of this Circular.

3. Traders importing rough diamonds prescribed in Clause 1 of this Article shall hold a KP Certificate issued by the competent authority of the exporting country that is a Participant and shall have the import confirmed by the licensing authority in accordance with Article 14 of this Circular.

When completing import customs procedures, traders shall present to the customs authority the KP Certificate issued by the competent authority of the exporting country.

4. Shipments of rough diamonds for import or export shall be packaged and sealed before transportation.

5. A KP Certificate is a document with anti-counterfeiting features, distinctive dimensions and format, certifying that a shipment of rough diamonds complies with the requirements of the KP Certification Scheme.

1. An application for confirmation of rough diamond imports under the KP Certification Scheme shall comprise:

a) An online declaration requesting confirmation of rough diamond imports under the KP Certification Scheme.

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

c) The import customs declaration (for goods already cleared through customs): one electronic copy.

2. Procedures for confirmation of rough diamond imports under the KP Certification Scheme are as follows:

a) Within five working days after customs clearance, the trader importing rough diamonds shall submit one set of application for import confirmation prescribed in Clause 1 of this Article through the National Single Window Portal, the National Public Service Portal or the licensing authority's online public service portal, and shall submit the document prescribed in Point b of Clause 1 of this Article to the licensing authority in person or by post.

b) Where the application is incomplete or does not comply with the applicable requirements, the licensing authority shall notify the trader to supplement and complete the application within two working days after receiving it.

c) Within two working days after receiving a complete and compliant application, the licensing authority shall enter the import confirmation in the right-hand section of the KP Certificate and send the import confirmation results (two copies of the KP Certificate issued by the competent authority of the exporting country and endorsed with the licensing authority's import confirmation) by post to the trader's registered address.

1. An application for issuance of a KP Certificate under the KP Certification Scheme shall comprise:

a) An online declaration of KP Certificate information using the form and instructions prescribed in Appendix VIII to this Circular.

b) Commercial invoice: one electronic copy.

c) Packing list: one electronic copy.

d) Processing contract and processing norms registered with the customs authority, if any: one electronic copy.

2. Procedures for issuance of KP Certificates under the KP Certification Scheme are as follows:

a) The trader shall submit one set of application for issuance of a KP Certificate prescribed in Clause 1 of this Article through the National Single Window Portal, the National Public Service Portal or the licensing authority's online public service portal.

b) Where the application is incomplete or does not comply with the applicable requirements, the licensing authority shall notify the trader to supplement and complete the application within two working days after receiving it.

c) Within two working days after receiving a complete and compliant application, the licensing authority shall issue the trader a KP Certificate using the form prescribed in Appendix VIII to this Circular and send the results (one original and two copies) by post to the trader's registered address, or inform the trader that the KP Certificate will not be issued, stating the reasons, through the National Single Window Portal, the National Public Service Portal or the licensing authority's online public service portal.

d) Where a documentary review does not provide sufficient grounds for issuing a KP Certificate or indications of violations of law are detected in relation to previously issued KP Certificates, the licensing authority shall take charge and cooperate with relevant agencies in conducting an on-site inspection at the trader's production premises.

The procedures for on-site inspection at the trader's production premises shall comply with the law on specialized inspection activities.

Within two working days after issuance of the inspection team's notice concluding that the trader meets the conditions for issuance of a KP Certificate and receipt of a complete and compliant application, the licensing authority shall issue the trader a KP Certificate and send the results (one original and two copies) by post to the trader's registered address, or inform the trader that the KP Certificate will not be issued, stating the reasons, through the National Single Window Portal, the National Public Service Portal or the licensing authority's online public service portal.

3. A KP Certificate shall be valid for two months from its date of issuance.

1. The province-level People's Committee that issued the trader a KP Certificate for rough diamond exports under the KP Certification Scheme shall have the authority to issue an amended certificate or reissue that certificate due to loss, misplacement or damage (hereinafter referred to as the licensing authority).

2. Where a trader wishes to amend information in a KP Certificate or obtain reissuance of a KP Certificate that has been lost, misplaced or damaged, the trader shall submit one online declaration of KP Certificate information using the form and instructions prescribed in Appendix VIII to this Circular through the National Single Window Portal, the National Public Service Portal or the licensing authority's online public service portal.

3. Where the application is incomplete or does not comply with the applicable requirements, the licensing authority shall notify the trader to supplement and complete the application within two working days after receiving it.

4. Within two working days after receiving a complete and compliant application, the licensing authority shall issue the trader an amended or reissued KP Certificate under the KP Certification Scheme using the form prescribed in Appendix VIII to this Circular and send the results (one original and two copies) by post to the trader's registered address, or inform the trader of its refusal to amend or reissue the KP Certificate, stating the reasons, through the National Single Window Portal, the National Public Service Portal or the licensing authority's online public service portal.

4. An amended or reissued KP Certificate shall be valid for two months from the date of amendment or reissuance.

1. Responsibilities of traders

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

a) Be legally responsible for the accuracy and truthfulness of applications and documents submitted or presented to competent authorities.

b) Arrange working sessions and provide records and documents at the request of the Ministry of Industry and Trade (Agency of Foreign Trade), the licensing authority and relevant agencies when those agencies inspect compliance with this Circular.

c) Retain records and documents relating to confirmation of rough diamond imports and issuance, amendment and reissuance of KP Certificates under the KP Certification Scheme for at least three years from the date of issuance.

d) Promptly report to the licensing authority any shipments rejected by the importing country despite having been issued a Vietnamese KP Certificate, if any.

dd) Return the KP Certificate to the licensing authority where the trader does not export the rough diamond shipment during the validity period of the issued KP Certificate.

e) Return the previously issued KP Certificate to the licensing authority where the trader applies for an amended KP Certificate under Article 16 of this Circular.

2. Responsibilities of licensing authorities

a) Retain records and documents relating to confirmation of rough diamond imports and issuance, amendment and reissuance of KP Certificates under the KP Certification Scheme for at least three years from the date of issuance.

b) Notify the Ministry of Industry and Trade (Agency of Foreign Trade) of shipments for which KP Certificates have been amended or reissued due to loss, misplacement or damage, together with information on previously issued KP Certificates, so that the Kimberley Process focal point in the importing country may be notified, within five working days after amendment or reissuance, online through the Agency of Foreign Trade's data-receiving email address or through information exchange based on data shared by the province-level People's Committee.

c) Provide quarterly information on import confirmations and issuance, amendment and reissuance of KP Certificates due to loss, misplacement or damage using the form prescribed in Appendix IX to this Circular, and send it to the Ministry of Industry and Trade (Agency of Foreign Trade) before the 15th day of the first month of the following quarter, online through the Agency of Foreign Trade's data-receiving email address or through information exchange based on data shared by the province-level People's Committee.

d) Province-level People's Committees shall arrange for the printing and issuance of blank KP Certificate forms and manage their use in accordance with law and the Ministry of Industry and Trade's guidance on the KP Certificate form.

1. The Customs Department shall provide the Ministry of Industry and Trade with quarterly information and data, as well as ad hoc information and data upon request, on enterprises engaged in export, import, temporary importation and re-export; types of business; and export and import values by type of goods and market, to support administration and direction under Clause 4 of Article 62 of Government Decree No. 292/2026/ND-CP.The information and data shall be provided using the forms specified in Appendix X issued together with this Circular, as follows:

a) Form for information and data on quarterly exports and imports involving the five markets with the largest trade volumes with Vietnam in the preceding year: Form 01.

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

c) Form for information and data on temporary importation for re-export, merchanting trade and transit activities: Form 03.

d) Form for statistics on violations of regulations on temporary importation for re-export and merchanting trade: Form 04.

dd) Form for information and data on exports and imports of rough diamond shipments: Form 05.

2. Information provided using the quarterly forms shall be sent to the Ministry of Industry and Trade (Agency of Foreign Trade) before the 15th day of the first month of the following quarter, online through the Agency of Foreign Trade's data-receiving email address or through information exchange based on customs data sharing.

3. Information provided using the monthly forms shall be sent to the Ministry of Industry and Trade (Agency of Foreign Trade) before the 15th day of the immediately following month, online through the Agency of Foreign Trade's data-receiving email address or through information exchange based on customs data sharing.

Province-level People's Committees shall provide quarterly information on licensing activities under Clause 5 of Article 62 of Government Decree No. 292/2026/ND-CP using Form 06 in Appendix X to this Circular, and send it to the Ministry of Industry and Trade (Agency of Foreign Trade) before the 10th day of the first month of the following quarter, online through the Agency of Foreign Trade's data-receiving email address or through information exchange based on data shared by province-level People's Committees, to support administration and direction.

1. This Circular comes into force as of September 5, 2026.

2. This Circular annuls the following documents in their entirety:

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

b) Joint Circular No. 14/2009/TTLT-BCT-BTC of the Minister of Industry and Trade and the Minister of Finance providing guidance on certification and procedures for the import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme.

c) Circular No. 25/2012/TT-BCT of the Minister of Industry and Trade amending Joint Circular No. 14/2009/TTLT-BCT-BTC dated June 23, 2009, of the Ministry of Industry and Trade and the Ministry of Finance providing guidance on certification and procedures for the import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme.

d) Joint Circular No. 01/2012/TTLT-BCT-BTC of the Minister of Industry and Trade and the Minister of Finance amending certain provisions of Joint Circular No. 14/2009/TTLT-BCT-BTC dated June 23, 2009, of the Ministry of Industry and Trade and the Ministry of Finance providing guidance on certification and procedures for the import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme.

dd) Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade elaborating certain articles of the Law on Foreign Trade Management and Government Decree No. 69/2018/ND-CP dated May 15, 2018, elaborating certain articles of the Law on Foreign Trade Management.

3. This Circular partially annuls the following documents:

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

b) Annul Article 25 of Circular No. 42/2019/TT-BCT of the Minister of Industry and Trade amending certain provisions on periodic reporting requirements in Circulars issued by the Minister of Industry and Trade or jointly issued with other Ministers.

c) Annul Clause 1 of Article 1 and Appendix I of Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade amending certain articles prescribing detailed HS code lists of exported and imported goods promulgated together with certain Circulars of the Minister of Industry and Trade.

d) Annul Article 27 and Points n and p of Clause 4 of Article 37 of Circular No. 38/2025/TT-BCT of the Minister of Industry and Trade amending certain provisions on delegation of authority to process administrative procedures in sectors under the Ministry of Industry and Trade's management.

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

4. If difficulties arise during the implementation of this Circular, traders and relevant agencies and organizations shall report them in writing to the Ministry of Industry and Trade (Agency of Foreign Trade) for resolution.

5. Where documents referenced in this Circular are replaced or amended, the replacing documents or amended documents shall apply.

6. The Minister of Industry and Trade, relevant Ministers and heads of ministerial agencies, and Presidents of province-level People's Committees shall provide guidance on and implement this Circular.

1. Licenses issued to traders by competent authorities under Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade elaborating certain articles of the Law on Foreign Trade Management and Government Decree No. 69/2018/ND-CP dated May 15, 2018, elaborating certain articles of the Law on Foreign Trade Management, and Joint Circular No. 14/2009/TTLT-BCT-BTC of the Ministry of Industry and Trade and the Ministry of Finance providing guidance on certification and procedures for the import and export of rough diamonds to implement the provisions of the Kimberley Process Certification Scheme, before this Circular comes into force shall continue to be valid and implemented in accordance with the terms and validity periods specified in the issued licenses.

2. Complete applications for administrative procedures received by competent authorities before this Circular comes into force shall continue to be processed by the receiving authorities in accordance with the legislative documents in force at the time the applications were received.

3. The List of used medical devices prohibited from importation prescribed in Appendix I to Circular No. 12/2018/TT-BCT of the Minister of Industry and Trade (as amended by Appendix I to Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade amending certain articles prescribing detailed HS code lists of exported and imported goods promulgated together with certain Circulars of the Minister of Industry and Trade) shall continue to apply through December 31, 2026./.