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THE MINISTRY OF INDUSTRY AND TRADE OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
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No. 25/VBHN-BCT |
Hanoi, October 20, 2024 |
ELABORATION OF CROSS-BORDER TRADE
The Government’s Decree No. 14/2018/ND-CP dated January 23, 2018 on cross-border trade, which comes into force from January 23, 2018 is amended by:
The Government’s Decree No. 122/2024/ND-CP dated October 04, 2024 on amendments to some articles of the Government’s Decree No. 14/2018/ND-CP dated January 23, 2018 on cross-border trade, which comes into force from December 01, 2024.
Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to the Law on Trade Foreign Management dated June 12, 2017;
At the request of the Minister of Industry and Trade;
The Government hereby promulgates Decree on elaboration of cross-border trade. [1]
1. This Decree elaborates cross-border trade mentioned in Article 53 and Article 54 of the Law on Foreign Trade Management regarding trade in goods conducted by border traders or residents; trade in goods and other activities related thereto mentioned in international agreements between the Socialist Republic of Vietnam and neighboring countries.
2. This Decree does not deal with temporary import, re-export, temporary export, re-import, transshipment and transit of goods.
1. Traders, organizations and individuals engaged in cross-border trade.
2. Authorities and organizations managing and operating cross-border trade.
3. Other authorities, organizations and individuals relevant to cross-border trade.
Article 3. Term interpretation
For the purpose of this Decree, these terms below shall be construed as follows:
1. “Bordering country” means a country that shares its land border with the Socialist Republic of Vietnam, such as: People’s Republic of China, Lao People’s Democratic Republic and Kingdom of Cambodia.
2. “Other border checkpoints and crossings" mean auxiliary border checkpoints or crossings defined by regulations of law on management of land border checkpoints.
3. [2] “Border resident" regulated by this Decree means a Vietnamese citizen staying in a permanent residence in a commune or an equivalent administrative division whose administrative boundary overlaps the national land border.
4. “Border market" means either a border market, a checkpoint market or a marketplace in a checkpoint economic zone located in a commune or an equivalent administrative division whose administrative boundary overlaps the national land border with import, export or trade in goods conducted by border traders or residents.
5. Cross-border trade conducted by traders is considered import and export of goods according to regulations of law.
Article 4. Payment in cross-border trade
1. Payments for cross-border trade shall be made in convertible foreign currencies, VND or currencies of neighboring countries.
2[3]. Payment methods
a) Bank transfer;
b) Netting (the difference shall be paid by bank transfer);
c) Cash payment (this payment method is used only when trade in goods is conducted by border residents).
Article 4a. Standards applicable to goods in cross-border trade [4]
Goods in cross-border trade conducted by border traders or residents shall fully meet standards, quality requirements, regulations on traceability and other conditions according to laws of importing countries.
CROSS-BORDER TRADE IN GOODS BY TRADERS
Article 5. Traders conducting cross-border trade in goods
1. Traders eligible to conduct cross-border trade in goods shall be Vietnamese traders, including enterprises, cooperatives, household businesses or individuals legally registering business.
2. Traders having direct foreign investment, foreign companies and branches thereof in Vietnam shall be entitled to conduct cross-border trade in goods in compliance with commitments of international agreements to which the Socialist Republic of Vietnam is a signatory.
Article 6. Border checkpoints where cross-border trade in goods by traders is permitted
1. Border checkpoints where traders conduct cross-border trade in goods shall comply with regulations of Clause 1 Article 54 of the Law on Foreign Trade Management.
2. If the cross-border trade is conducted through an auxiliary checkpoint or border crossing, the People’s Committee of the bordering province shall decide or publish the list of auxiliary border checkpoints and crossings where purchase, sale or exchange of goods is permitted after discussing and reaching an agreement with relevant ministries or central authorities on the inspectorate and facilities serving state management.
3. The Ministry of Industry and Trade shall take charge or cooperate with relevant authorities in requesting the Prime Minister to consider permitting purchase, sale or exchange of goods through locations other than auxiliary border checkpoints or crossings mentioned in clause 1 and clause 2 this Article. On the basis of permission granted by the Prime Minister, the People’s Committee of the bordering province shall reach an agreement with relevant ministries or industries on the inspectorate and facilities serving state management.
Article 7. Goods traded by traders
1. Each trader’s goods traded across the border shall comply with regulations of the Law on Foreign Trade Management and guiding documents specifying international trade in goods.
2. The Ministry of Industry and Trade shall take charge or cooperate with ministries, relevant authorities and People’s Committees of bordering provinces in promulgating a list of goods permitted to be traded through auxiliary border checkpoints or crossings in each period.
Each trader’s goods traded across the border shall comply with regulations of laws or international agreements on health quarantine; quarantine of plants, animals or aquatic products; control of quality of goods; or inspection of food safety.
Article 9. Forms of agreement in cross-border trade conducted by traders
1. The cross-border trade by traders shall be conducted on the basis of an agreement reached by and between a Vietnamese trader and a trader or individual of a neighboring country in any of the following forms:
a) Written agreement.
b) A statement of goods traded across the border if the written agreement is not available. The statement shall bear the signature or seal of the Vietnamese trader who is responsible for accuracy of the statement, and have legal validity equivalent to that of the agreement.
2. The statement of goods mentioned in point b clause 1 this Article shall be made according to the form provided in the Appendix attached hereto.
Article 10. Taxes, fees and charges
1. Traders conducting cross-border trade in goods shall fully pay taxes, fees and charges in accordance with regulations of law.
2. Goods traded across the border shall be entitled to incentives in compliance with regulations of law and international agreements to which the Socialist Republic of Vietnam is a signatory.
3. Each trader's goods exported in the form of cross-border trade mentioned herein shall have value-added tax (VAT) refunded according to regulations of law.
4. Taxes, fees and charges for cross-border trade in goods conducted by traders shall comply with regulations of law.
CROSS-BORDER TRADE IN GOODS BY BORDER RESIDENTS
Article 11. Border checkpoints where border residents conduct cross-border trade in goods
Goods of border residents shall be traded through border checkpoints and crossings specified in Article 6 herein.
Article 12. Goods traded by border residents
1. Goods of border residents are goods that are produced in Vietnam or a neighboring country and traded by residents in a border area between the two countries to serve their life or production.
2. The Ministry of Industry and Trade shall issue a list of goods traded by border residents mentioned in clause 1 this Article.
Article 13. Tax on goods traded by border residents
1. Border residents trading goods included in the list of goods traded by border residents issued by the Ministry of Industry and Trade according to clause 2 Article 12 herein shall be entitled to the duty-free allowance specified in Appendix V of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016.
2. The value of goods that exceeds the allowance mentioned in clause 1 this Article shall pay import duty and other taxes or fees (if any).
Article 14. Management of wholesaling of goods by border residents
1. Goods that are within the allowance mentioned in clause 1 Article 13 herein but are not used for production or consumption by border residents shall be taxable according to regulations of law.
2. Traders may purchase wholesale goods mentioned in clause 1 this Article at border markets and shall make statements of wholesale goods.
3. Wholesale goods traded by border residents mentioned in clause 1 of this Article shall undergo quarantine or inspection of food safety and quality in accordance with Article 8 of this Article.
4. The Ministry of Finance shall provide instructions and specify the collection of tax on goods within the allowance but not used for production or consumption by border residents mentioned in clause 1 this Article.
1. Quarantine of goods traded by border residents is not mandatory, unless there is an infectious disease or risk thereof as informed by a competent state authority.
2. Goods included in the lists of plants, animals and aquatic products that have to undergo quarantine published by competent state authorities in each period shall undergo quarantine.
3. Inspection of food safety and quality of goods traded by border residents is not mandatory, except for the goods mentioned in clause 3 Article 14 herein.
Article 16. Entities eligible to trade in goods at border markets
1. [5] Vietnamese traders or citizens having applied for residence in border areas.
2. [6] Traders or citizens having nationalities of neighboring countries and obtaining unexpired passports or documents that can replace passports and visas, except for case where such traders or citizens are exempt from visas in accordance with international agreements to which the Socialist Republic of Vietnam is a signatory and the Law on Entry, Exit, Transit And Residence Of Foreigners In Vietnam No. 47/2014/QH13 amended by the Law No. 51/2019/QH14 and the Law on 23/2023/QH15; traders, business households or individuals granted business registration certificates of neighboring countries according to regulations issued by such neighboring countries.
3. Traders, household businesses or individuals granted business registration certificates by neighboring countries may only trade in goods at border markets and shall comply with regulations of Vietnam law.
Article 17. Trade in goods at border markets
Trade in goods at border markets is regulated by the following documents:
1. The Government’s Decree No. 02/2003/ND-CP dated January 14, 2003 on development and management of markets, the Government’s Decree No. 114/2009/ND-CP dated December 23, 2009 on amendments to certain articles of the Decree No. 02/2003/ND-CP and other relevant legislative documents.
2. International agreements concluded by the Socialist Republic of Vietnam and neighboring countries.
Article 18. Goods traded at border markets
1. Goods traded at border markets shall be goods permitted to be sold in Vietnam according to regulations of law.
2. Goods traded at border markets shall comply with regulations of this Decree.
Article 19. Quarantine of goods traded at border markets
1. Goods traded at border markets shall be subject to health quarantine and quarantine of plants, animals or aquatic products in accordance with regulations of law thereon.
2. Goods traded at border markets shall be subject to inspection of food safety and quality.
3. Goods imported from a neighboring country for sale at a border market shall undergo quarantine by a quarantine authority at the checkpoint of import. Goods exported from a border market to a bordering country shall undergo quarantine as prescribed by law.
Article 20. Taxes, fees and charges for goods traded at border markets
Traders, organizations, business households and individuals granted business registration certificates at border markets shall conform to regulations of Vietnam law on taxes, fees and charges, including: VAT, corporate income tax, excise tax, licensing fees and other taxes and fees (if any).
ENTRY AND EXIT OF PEOPLE AND OUTGOING AND INCOMING VEHICLES IN CROSS-BORDER TRADE
Article 21. Entry and exit of Vietnamese people and outgoing and incoming vehicles
1. [7] Goods owners or persons authorized by goods owners, vehicle owners, vehicle operators, employees working on vehicles or vessels that are Vietnamese citizens shall comply with international agreements to which the Socialist Republic of Vietnam is a signatory and the Law on Entry, Exit, Transit And Residence Of Foreigners In Vietnam No. 47/2014/QH13 amended by the Law No. 51/2019/QH14 and the Law on 23/2023/QH15.
With regard to vehicle operators, in addition to the above-mentioned documents, they shall hold driving licenses appropriate for the type of vehicles they operate.
2. Vehicle owners and vehicle operators shall present or submit related documents according to applicable regulations when entering border areas.
3. [8] Vietnamese vehicles, vehicles drivers and business entities may go through border checkpoints or crossings mentioned herein to enter/exit border markets of neighboring countries and shall be subject to inspection by competent authorities at such border checkpoints or crossings.
4. Vietnamese vehicles that cross the border to deliver goods at border checkpoints or crossings and return within the day and vehicles that regularly cross the border shall be managed in accordance with regulations of law.
5. Vehicles and vehicle operators mentioned in this Article that wish to enter transshipment points specified in transport conventions concluded by the Vietnam Government and neighboring countries to deliver and receive goods shall comply with regulations of such conventions, protocols and other agreements concluded by the Socialist Republic of Vietnam and neighboring countries on entry, exit and transport of goods.
Article 22. Entry and exit of people and outgoing and incoming vehicles of neighboring countries
1. [9] Goods owners or persons authorized by goods owners, vehicle owners, vehicle operators, employees working on vehicles or vessels that are foreigners entering and exiting through border checkpoints shall comply with international agreements to which the Socialist Republic of Vietnam is a signatory and the Law on Entry, Exit, Transit And Residence Of Foreigners In Vietnam No. 47/2014/QH13 amended by the Law No. 51/2019/QH14 and the Law on 23/2023/QH15.
2. Vehicles transporting goods of neighboring countries eligible to cross border checkpoints mentioned herein to enter transshipment points shall be specified by competent authorities of Vietnam at border areas.
3. [10] When entering/exiting border markets, checkpoint markets or markets in checkpoint economic zones of Vietnam to transport goods, vehicles and citizens of neighboring countries that are vehicle operators and business entities thereof shall be subject to inspection or quarantine by regulatory authorities at checkpoints.
4. With regard to vehicles of neighboring countries that arrive at border checkpoints or crossings of Vietnam to deliver and receive goods and return to their countries within the day and vehicles owned by entities and regularly crossing the border, customs declarations and documents on vehicles are not required, but these vehicles shall be subject to inspection and quarantine by regulatory authorities at checkpoints.
5. Vehicles of neighboring countries that arrive at border checkpoints or crossings of Vietnam to deliver and receive goods at border checkpoints and return within a day and vehicles owned by entities and regularly crossing the border shall be managed in accordance with regulations of Vietnam law.
6. Citizens and vehicles of neighboring countries that wish to enter areas other than border checkpoints or crossings to deliver and receive goods shall comply with regulations of conventions, protocols and other agreements concluded by the Socialist Republic of Vietnam and neighboring countries on entry, exit and transport of goods.
Article 23. Responsibility of the Ministry of Industry and Trade
1. Take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in providing guidelines for implementation of this Decree.
2. Take charge or cooperate with relevant ministries and central authorities in advising the Government or the Prime Minister to manage and operate cross-border trade.
3. Cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in directing, operating and providing guidelines for cross-border trade within their jurisdiction.
4. Take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in conducting cross-border trade at auxiliary border checkpoints or crossings.
5. Take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in regulating cross-border trade in goods conducted by traders in case of congestion or potential congestion of goods at border checkpoints or crossings of bordering provinces, risks of environmental pollution, natural disasters, epidemics and other necessary cases.
6. Cooperate, exchange or reach an agreement with competent authorities of neighboring countries on mechanism for cooperation in management of cross-border trade.
7. Consolidate or make periodic or ad-hoc reports on cross-border trade and send them to competent authorities.
Article 24. Responsibilities of relevant ministries and central authorities
1. The Ministry of National Defense shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in carrying out state management at border checkpoints within their jurisdiction.
2. [11] The Ministry of Finance shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in:
a) providing guidelines for implementation of tax, fee and charge policies;
b) following customs procedures and customs inspection, supervision and control procedures for imported/exported/transited goods; outgoing, ongoing or in-transit vehicles.
3. The Ministry of Health shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in managing or providing guidelines for carrying out health quarantine in bordering areas and inspection of food safety in accordance with regulations of law on food safety in cross-border trade.
4. The Ministry of Agriculture and Rural Development shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in managing or providing guidelines for carrying out quarantine of plants, animals or aquatic products or food safety in accordance with regulations of law on food safety in cross-border trade.
5. The Ministry of Science and Technology shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in managing or providing guidelines for carrying out inspection of quality of goods in cross-border trade.
6. The Ministry of Transport shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in facilitating transport infrastructure development serving cross-border trade; providing guidelines for compliance with international agreements and regulations related to vehicles arriving at or leaving border areas.
7. The State Bank of Vietnam shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in managing or providing guidelines for payment in cross-border trade.
8. The Ministry of Public Security within its jurisdiction shall cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in managing residence in border areas, maintaining security, social order and safety in border areas, managing entry and exit of people and outgoing and incoming vehicles in cross-border trade; intensifying international cooperation with law enforcement authorities of foreign countries in taking actions against and responding to criminals committing violations against regulations on cross-border trade.
9. Relevant ministries and central authorities shall cooperate with the Ministry of Industry and Trade in ensuring consistency with guidelines and directing management and operation of cross-border trade within their jurisdiction.
Article 25. Responsibilities of People’s Committees of bordering provinces
1. Manage and operate cross-border trade at border checkpoints in accordance with regulations of law and the Prime Minister in each period.
2. Comply with operation directions related to cross-border trade given by the Ministry of Industry and Trade and relevant ministries or central authorities.
3. Actively develop mechanisms or policies to encourage traders of all economic sectors to invest and develop activities supporting trade at checkpoints.
4. Direct relevant departments and local authorities of provinces to closely monitor cross-border trade; report cross-border trade in their provinces to the Ministry of Industry and Trade on a periodic or ad hoc basis.
5. Publish the list of auxiliary border checkpoints and crossings mentioned in clause 2 Article 6 herein.
6. Take actions against congestion of goods in their provinces according to clause 2 Article 54 of the Law on Foreign Trade Management.
Article 26. Effect [12]
1. This Decree comes into force from January 23, 2018.
2. The Decision No. 52/2015/QD-TTg dated October 20, 2015 of the Prime Minister shall be annulled.
3. Documents publishing auxiliary border checkpoints and crossings where cross-border trade is permitted issued by People’s Committees of bordering provinces in compliance with the Decision No. 52/2015/QD-TTg and Circulars issued under such Decision before the effective date of this Decree shall keep valid until their expiration dates.
4. Ministers, Heads of ministerial agencies, Heads of Governmental agencies and Presidents of People’s Committees of provinces and central-affiliated cities shall be responsible for the implementation of this Decree./.
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CERTIFIED BY PP. MINISTER |
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This translation is made by THƯ VIỆN PHÁP LUẬT, Ho Chi Minh City, Vietnam and
for reference purposes only. Its copyright is owned by THƯ VIỆN PHÁP LUẬT
and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed
