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		<title>NOTICE OF NATIONAL DAY HOLIDAY SCHEDULE – SEPTEMBER 2, 2026</title>
		<link>https://thtcargologs.com.vn/notice-of-national-day-holiday-schedule-september-2-2026/</link>
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		<pubDate>Wed, 19 Aug 2026 07:26:06 +0000</pubDate>
				<category><![CDATA[Internal-news]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8462</guid>

					<description><![CDATA[<p>NOTICE OF NATIONAL DAY HOLIDAY SCHEDULE – SEPTEMBER 2, 2026 THT Cargo Logistics would like to inform our Valued Customers and Partners of our National Day holiday schedule for September 2, 2026. In celebration of Vietnam&#8217;s National Day on September 2, THT Cargo Logistics would like to announce the holiday period and resumption of business</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/notice-of-national-day-holiday-schedule-september-2-2026/">NOTICE OF NATIONAL DAY HOLIDAY SCHEDULE – SEPTEMBER 2, 2026</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">NOTICE OF NATIONAL DAY HOLIDAY SCHEDULE – SEPTEMBER 2, 2026</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;"><strong>THT Cargo Logistics would like to inform our Valued Customers and Partners of our National Day holiday schedule for September 2, 2026.</strong></p>
</div>
<p>In celebration of <strong>Vietnam&#8217;s National Day on September 2</strong>, THT Cargo Logistics would like to announce the holiday period and resumption of business operations so that our Valued Customers and Partners can proactively arrange their shipping, import-export, and related logistics activities.</p>
<p><!-- HOLIDAY SCHEDULE --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 35px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;">NATIONAL DAY HOLIDAY SCHEDULE – SEPTEMBER 2, 2026</h2>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 25px; margin: 20px 0;">
<p><!-- HOLIDAY SCHEDULE --></p>
<div style="margin: 25px 0;">
<p><!-- ITEM --></p>
<div style="position: relative; padding-left: 25px;">
<div style="background: #ffffff; border-radius: 10px; padding: 20px; border-left: 4px solid #047192; box-shadow: 0 2px 6px rgba(0,0,0,0.05);">
<h3 style="margin: 0 0 15px 0; color: #047192; font-size: 20px;"><span style="font-size: 150%;"><strong>Vietnam National Day 2026</strong></span></h3>
<div style="display: flex; gap: 10px;">
<p><!-- HOLIDAY PERIOD --></p>
<div style="flex: 1; background: #e8f3f8; padding: 15px; border-radius: 8px; text-align: center;">
<div style="color: #ec7c31; font-size: 13px;"><span style="font-size: 120%;"><strong>Holiday Period</strong></span></div>
<div style="font-weight: bold; color: #047192; font-size: 17px; margin-top: 5px;">August 30, 2026 – September 2, 2026</div>
<div style="color: #666; font-size: 13px; margin-top: 3px;"><span style="font-size: 110%;">Sunday – Wednesday</span></div>
</div>
<p><!-- BACK TO WORK --></p>
<div style="flex: 1; background: #e8f3f8; padding: 15px; border-radius: 8px; text-align: center;">
<div style="color: #ec7c31; font-size: 13px;"><strong><span style="font-size: 120%;">Business Resumes</span></strong></div>
<div style="font-weight: bold; color: #047192; font-size: 17px; margin-top: 5px;">September 3, 2026</div>
<div style="color: #666; font-size: 13px; margin-top: 3px;"><span style="font-size: 110%;">Thursday</span></div>
</div>
</div>
</div>
</div>
</div>
</div>
<p><!-- OPERATION NOTE --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 35px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;">IMPORTANT NOTES FOR IMPORT &amp; EXPORT OPERATIONS</h2>
<p>During the holiday period, certain activities related to <strong>international transportation, seaports, shipping lines, airlines, Customs authorities, and other relevant parties</strong> may operate according to their own holiday schedules.</p>
<p>To minimize potential delays for shipments that are currently in progress or scheduled during this period, we kindly recommend that our Valued Customers proactively:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 12px;">Check the shipment delivery schedule and estimated timeline;</li>
<li style="margin-bottom: 12px;">Proactively arrange booking, delivery, and cargo receiving schedules;</li>
<li style="margin-bottom: 12px;">Prepare all necessary documents for import and export shipments;</li>
<li style="margin-bottom: 0;">Contact THT Cargo Logistics in advance for shipments requiring handling before or during the holiday period.</li>
</ul>
</div>
<p><!-- CUSTOMER MESSAGE --></p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;">
<p style="margin: 0;"><strong>Customers with shipments requiring transportation, customs clearance, or delivery during the holiday period are kindly requested to contact THT Cargo Logistics in advance so that we can review the shipment and proactively arrange an appropriate handling plan.</strong></p>
</div>
</article>
<p>On the occasion of Vietnam&#8217;s National Day, THT Cargo Logistics would like to wish our Valued Customers, Partners, and their families a <strong>happy, safe, and meaningful holiday.</strong></p>
<p>We sincerely appreciate the trust and support of our Valued Customers and Partners throughout our journey. We look forward to continuing our cooperation and providing our services to you in the future.</p>
<p><!-- CTA --></p>
<div style="background-color: #047192; color: white; padding: 30px; border-radius: 15px; margin-top: 40px; font-family: Arial, sans-serif;">
<h2 style="color: #ffffff; margin-top: 0; font-size: 24px;">Looking for an Optimized Logistics Solution?</h2>
<p style="font-size: 16px; line-height: 1.6;">With extensive experience and in-depth knowledge of the international logistics market, THT Cargo Logistics is committed to providing safe, efficient, and tailored logistics solutions that meet your business needs.</p>
<div style="margin-top: 25px;">
<p><a style="display: inline-block; background-color: #ec7c31; color: white; padding: 15px 30px; text-decoration: none; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/contact">CONTACT US FOR A CONSULTATION</a></p>
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<p>&nbsp;</p>
<p>Visits: 3</p><p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/notice-of-national-day-holiday-schedule-september-2-2026/">NOTICE OF NATIONAL DAY HOLIDAY SCHEDULE – SEPTEMBER 2, 2026</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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		<title>CASE STUDY: DON&#8217;T JUST CHECK CHEMICAL LAWS – CHECK INVESTMENT LAW</title>
		<link>https://thtcargologs.com.vn/case-study-dont-just-check-chemical-laws-check-investment-law/</link>
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		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Mon, 17 Aug 2026 02:09:51 +0000</pubDate>
				<category><![CDATA[CUSTOMS & LOGISTICS REGULATIONS]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8452</guid>

					<description><![CDATA[<p>CASE STUDY &#124; HS CODE ALONE MAY NOT BE ENOUGH: HOW ONE CAS No. CAN CHANGE THE ASSESSMENT OF AN INDUSTRIAL RAW MATERIAL SHIPMENT For raw materials containing chemical components, determining import requirements should not stop at the product name and HS Code. In a review involving raw material intended for cosmetic manufacturing, one chemical</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/case-study-dont-just-check-chemical-laws-check-investment-law/">CASE STUDY: DON&#8217;T JUST CHECK CHEMICAL LAWS – CHECK INVESTMENT LAW</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">CASE STUDY | HS CODE ALONE MAY NOT BE ENOUGH: HOW ONE CAS No. CAN CHANGE THE ASSESSMENT OF AN INDUSTRIAL RAW MATERIAL SHIPMENT<br />
</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;"><strong>For raw materials containing chemical components, determining import requirements should not stop at the product name and HS Code.</strong></p>
</div>
<p>In a review involving raw material intended for cosmetic manufacturing, one chemical component highlighted why manufacturers should perform a deeper compliance check before booking and before the cargo leaves the country of export.</p>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> THE SITUATION</h2>
<p>A company planned to import chemical-containing raw material for manufacturing in Vietnam.</p>
<p>The initial documentation included:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 12px;">Product name;</li>
<li style="margin-bottom: 12px;">SDS/MSDS;</li>
<li style="margin-bottom: 12px;">Chemical composition;</li>
<li style="margin-bottom: 12px;">CAS Numbers;</li>
<li style="margin-bottom: 12px;">Concentrations;</li>
<li style="margin-bottom: 12px;">Intended use;</li>
<li style="margin-bottom: 12px;">Preliminary HS Code;</li>
<li style="margin-bottom: 0;">Information required for import-policy assessment.</li>
</ul>
</div>
<p>No significant issue was identified during the initial review.</p>
<p>However, when the product was reviewed at individual component and CAS Number level, one component required further verification against <strong>Appendix II – the List of Prohibited Chemicals and Minerals under Vietnam&#8217;s Law on Investment.</strong></p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>This was the point where the assessment needed to stop and be verified before a final import decision was made.</strong></div>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> A COMMON COMPLIANCE GAP</h2>
<p>A common import review may follow:</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 20px 0; text-align: center;"><strong>Product → HS Code → Import policy → Booking.</strong></div>
<p>For chemical-related materials, a more comprehensive approach may be required:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0; text-align: center;"><strong>SDS → Composition → CAS No. → Concentration → End-use → HS Code → Specialized regulations → Permit/Conditions → Import decision.</strong></div>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> CHEMICAL REGULATIONS SHOULD NOT BE REVIEWED IN ISOLATION</h2>
<p>Vietnam&#8217;s Law on Chemicals refers to the prohibited chemical and mineral list established under the Law on Investment.</p>
<p>Therefore, chemical compliance should be assessed as an interconnected regulatory framework rather than as separate lists.</p>
<p>If a CAS Number appears to match a controlled or prohibited substance, further questions need to be answered:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 12px;">What is the specific substance?</li>
<li style="margin-bottom: 12px;">What is its concentration?</li>
<li style="margin-bottom: 12px;">Is the shipment a substance, mixture or product containing the substance?</li>
<li style="margin-bottom: 12px;">What is the actual end-use?</li>
<li style="margin-bottom: 12px;">Is it imported for manufacturing, internal use or commercial supply?</li>
<li style="margin-bottom: 0;">Is the activity subject to an exception, permit or specific regulatory condition?</li>
</ul>
</div>
<p>A CAS match requiring verification does not automatically mean that the entire product is prohibited from import.</p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;"><strong>The conclusion must be based on the actual product documentation and applicable regulations.</strong></div>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">4.</span> WHY THIS MATTERS TO FDI MANUFACTURERS</h2>
<p>For a factory, import compliance is not merely a Customs issue.</p>
<p>A problem discovered after shipment may lead to:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0; text-align: center;"><strong><br />
Customs delay<br />
→ Storage/Demurrage/Detention<br />
→ Raw-material delay<br />
→ Inventory disruption<br />
→ Production-plan impact<br />
→ Customer-delivery impact.<br />
</strong></div>
<p>For manufacturers operating with tight inventory and production schedules, one shipment can become a supply-chain issue.</p>
<div style="background: #047192; color: #ffffff; padding: 20px; margin: 25px 0; border-radius: 8px; text-align: center;">
<p style="margin: 0 0 10px 0;"><strong>At THT, our view is simple:</strong></p>
<p style="margin: 0; font-size: 20px; font-weight: bold;">Compliance should start before shipment — not after the cargo arrives at port.</p>
</div>
<p><!-- PRE-SHIPMENT CHECKLIST --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;">PRE-SHIPMENT CHECKLIST</h2>
<p>Before booking chemical-related raw materials, manufacturers should consider reviewing:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0; text-align: center;"><strong><br />
Product name → SDS → Chemical composition → CAS No. → Concentration → End-use → HS Code → Import regulations → Permit/Conditions → Shipment decision<br />
</strong></div>
<p><!-- THT VIEWPOINT --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;">THT CARGO LOGISTICS VIEWPOINT</h2>
<p>Industrial Logistics is not simply about moving a container from Point A to Point B.</p>
<p>For manufacturing supply chains, greater value comes from identifying potential risks before the shipment starts moving.</p>
<p><!-- KEY MESSAGE --></p>
<div style="background: #047192; color: #ffffff; padding: 30px; border-radius: 10px; margin: 40px 0; text-align: center;">
<h2 style="color: #ffffff; margin-top: 0;">KEY MESSAGE</h2>
<p style="font-size: 22px; font-weight: bold; margin: 15px 0;">Don&#8217;t stop at the product name and HS Code.</p>
<p style="font-size: 18px; margin: 15px 0 0 0;">For chemical-containing raw materials, review the CAS Numbers, concentrations, end-use and the complete regulatory framework before shipment.</p>
</div>
<p><!-- REFERENCE --></p>
<div style="background: #f4f8fb; padding: 20px; margin: 30px 0; border-left: 4px solid #047192;">
<p style="margin: 0;"><strong>Reference framework:</strong> Law on Chemicals No. 69/2025/QH15; Law on Investment No. 143/2025/QH15; Decree No. 24/2026/ND-CP and other applicable regulations.</p>
</div>
<p><!-- DISCLAIMER --></p>
<div style="background: #f4f8fb; padding: 20px; margin: 30px 0 0 0; border-left: 4px solid #d9e6ec;">
<p style="margin: 0; font-size: 13px; color: #666;"><em>Disclaimer: This article is provided for informational and risk-awareness purposes only. Import requirements should be assessed based on the actual shipment documentation and regulations effective at the time of importation. It does not constitute legal advice or replace decisions made by competent authorities.</em></p>
</div>
</article>
<p>Visits: 3</p><p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/case-study-dont-just-check-chemical-laws-check-investment-law/">CASE STUDY: DON&#8217;T JUST CHECK CHEMICAL LAWS – CHECK INVESTMENT LAW</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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		<title>HAVING A C/O DOES NOT NECESSARILY MEAN YOU ARE SAFE</title>
		<link>https://thtcargologs.com.vn/having-a-c-o-does-not-necessarily-mean-you-are-safe/</link>
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		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Fri, 14 Aug 2026 07:44:17 +0000</pubDate>
				<category><![CDATA[LOGISTICS KNOWLEGDE]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8438</guid>

					<description><![CDATA[<p>HAVING A C/O DOES NOT NECESSARILY MEAN YOU ARE SAFE 5 points businesses should check before claiming FTA preferential tariff treatment A factory imports raw materials from South Korea. The supplier asks: “Do you need a C/O under VKFTA, AKFTA or RCEP?” If the purchasing department simply answers: “Any form is fine, as long as</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/having-a-c-o-does-not-necessarily-mean-you-are-safe/">HAVING A C/O DOES NOT NECESSARILY MEAN YOU ARE SAFE</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">HAVING A C/O DOES NOT NECESSARILY MEAN YOU ARE SAFE<br />
</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- SUBTITLE --></p>
<h2 style="color: #047192; font-size: 22px; font-weight: bold; margin: 20px 0 25px 0;">5 points businesses should check before claiming FTA preferential tariff treatment</h2>
<p><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0 0 15px 0;">A factory imports raw materials from South Korea.</p>
<p style="margin: 0 0 10px 0;">The supplier asks:</p>
<p style="margin: 0;"><strong>“Do you need a C/O under VKFTA, AKFTA or RCEP?”</strong></p>
</div>
<p>If the purchasing department simply answers:</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0;"><strong>“Any form is fine, as long as we have a C/O to reduce the tax.”</strong></p>
</div>
<p>The risk may have already started at that point.</p>
<p>For imported goods, <strong>having a C/O does not automatically mean that the goods are eligible for preferential tariff treatment</strong>.</p>
<p>A certificate of origin only truly provides a basis for preferential treatment when the business simultaneously gets several things right: selecting the appropriate FTA, applying the correct HS code, satisfying the applicable rules of origin, using the correct type of origin document, making the appropriate customs declaration, and being able to substantiate the origin if the Customs authority conducts an inspection or verification later.</p>
<p>That is why a C/O should not simply be treated as a document that the “supplier sends together with the shipment”.</p>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> One shipment may have multiple FTA options</h2>
<p>South Korea is a typical example.</p>
<p>For goods originating in South Korea and imported into Vietnam, depending on the specific goods and applicable conditions, businesses may need to consider <strong>VKFTA, AKFTA and RCEP</strong> instead of automatically using only one familiar FTA. In particular, the AKFTA rules of origin were updated under Circular No. 49/2025/TT-BCT, effective from <strong>01/05/2026</strong>, including updates to the PSR based on HS 2022.</p>
<p>A similar issue also arises with goods sourced from other markets.</p>
<p>Goods from Japan may be subject to VJEPA, AJCEP or RCEP; the VJEPA C/O uses the <strong>VJ form</strong>, not the AJ form.</p>
<p>ASEAN-origin goods may be subject to ATIGA and, where appropriate, may need to be compared with RCEP. Under the traditional ATIGA framework, ASEAN-origin goods are associated with the Form D C/O.</p>
<p>RCEP establishes a common origin framework among ASEAN and partners including China, South Korea, Japan, Australia and New Zealand; it also allows originating materials to be cumulated among member countries when the conditions of the Agreement are satisfied.</p>
<p>EVFTA has its own origin certification mechanism, and the Agreement&#8217;s rules of origin applicable in Vietnam were updated under <strong>Circular No. 14/2026/TT-BCT, effective from 10/05/2026</strong>.</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 25px 0;">
<p style="margin: 0;"><strong>This leads to a very important principle:</strong></p>
<p style="margin: 12px 0 0 0;"><strong>Businesses should not start by asking “Which C/O form do we need?”, but rather “Which FTA is the most appropriate for this shipment?”</strong></p>
</div>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> The lowest tariff rate is not necessarily the best option if the goods do not satisfy the rules of origin</h2>
<p>Assume that the same product imported from South Korea may be eligible under multiple FTAs.</p>
<p>The business sees that one FTA offers a very low preferential import tariff and asks the supplier to issue the origin document under that FTA.</p>
<p>But there is a more important question:</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0;"><strong>Do the goods actually satisfy the rules of origin under the selected FTA?</strong></p>
</div>
<p>Depending on the FTA and specific HS code, the goods may need to satisfy criteria such as wholly obtained origin, change in tariff classification, regional value content, specific processing requirements, or product-specific rules – PSR.</p>
<p>Therefore, the selection of a C/O cannot be based solely on:</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 20px 0;">
<p style="margin: 0; text-align: center;"><strong>Country of export + tariff rate.</strong></p>
</div>
<p>Instead, businesses must check simultaneously:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<p style="margin: 0; text-align: center;"><strong>HS code + FTA tariff schedule + rules of origin + production process + source of materials + supporting documents.</strong></p>
</div>
<p>This is an area that businesses can easily overlook if C/O handling stops at the purchasing or documentation department.</p>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> Even a C/O issued in the correct form does not necessarily mean the documentation package is safe</h2>
<p>Another risk often becomes visible only during customs clearance or when the Customs authority requests clarification: <strong>the C/O may appear valid on its own, but inconsistencies may emerge when it is compared with the complete set of documents.</strong></p>
<p>The product description on the certificate of origin is presented in one way.</p>
<p>The invoice shows it differently.</p>
<p>The packing list contains quantities or weights that do not fully correspond.</p>
<p>Information relating to the exporter, manufacturer, invoice issuer or transaction structure may present special circumstances.</p>
<p>Or the business purchases goods through a trading company in a third country without properly assessing the requirements for third-country invoicing.</p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;">
<p style="margin: 0;">Not every minor discrepancy automatically invalidates a C/O. However, inconsistencies may lead to requests for explanation, inspection or origin verification. The determination of origin of imported goods is currently governed by relevant regulations, including Circular No. 33/2023/TT-BTC of the Ministry of Finance.</p>
</div>
<p>Therefore, <strong>C/O checking should not mean checking a single document in isolation</strong>.</p>
<p>The <strong>“logic of the shipment”</strong> must also be reviewed.</p>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">4.</span> The greatest risk may not appear at the time of customs clearance</h2>
<p>A shipment being cleared through customs and receiving FTA preferential tariff treatment does not mean that the business can consider the origin documentation process completed.</p>
<p>Customs authorities have mechanisms to inspect and verify origin when there are grounds or indications requiring clarification; many FTAs also establish verification procedures between the authorities of the importing country and the relevant authorities or organizations in the exporting country. RCEP, for example, contains specific provisions on origin certification and verification.</p>
<p>At that point, the question is no longer:</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 20px 0;">
<p style="margin: 0;"><strong>“Does the C/O look fine at the time of importation?”</strong></p>
</div>
<p>Instead, it becomes:</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0;"><strong>“Does the business have sufficient documentation to prove that the preferential tariff treatment claimed was properly supported?”</strong></p>
</div>
<p>This is precisely the gap between <strong>“a C/O that can be used for customs clearance”</strong> and <strong>“a C/O that is sufficiently robust to protect the business in the event of a subsequent inspection”.</strong></p>
<p><!-- SECTION 5 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">5.</span> THT&#8217;s 5-layer C/O control process before businesses claim FTA preferential treatment</h2>
<p>At THT Cargo Logistics, C/O checking does not stop at verifying whether all information on the form has been completed.</p>
<p>THT reviews the documentation through <strong>5 layers of control</strong>:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ol style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 18px;"><strong>FTA CHECK – Verify the appropriate FTA</strong><br />
Identify the FTAs that may apply to the exporting country and the relevant goods; compare the available options to avoid situations where businesses use a C/O out of habit while overlooking a more suitable preferential mechanism.</li>
<li style="margin-bottom: 18px;"><strong>ORIGIN CHECK – Verify origin eligibility</strong><br />
Identify the rules of origin applicable to the specific HS code; check criteria such as CTC, RVC, PSR, cumulation and other relevant conditions before concluding that the goods qualify for preferential treatment.</li>
<li style="margin-bottom: 18px;"><strong>PROOF CHECK – Verify origin documentation</strong><br />
Check the type of C/O or origin document, issuing authority or authorized entity, origin criterion, issuance date and mandatory information fields required under the relevant FTA.</li>
<li style="margin-bottom: 18px;"><strong>CONSISTENCY CHECK – Verify consistency across the complete documentation package</strong><br />
Cross-check the C/O against the commercial invoice, packing list, bill of lading, contract and intended customs declaration data; identify potential issues that may trigger requests for clarification before the documents are used.</li>
<li style="margin-bottom: 0;"><strong>VERIFICATION READINESS – Assess the ability to defend preferential treatment after customs clearance</strong><br />
Review the documentation not only by asking “can the shipment clear customs?”, but also “if the Customs authority requests origin verification later, does the business have sufficient evidence to substantiate the preferential tariff treatment claimed?”</li>
</ol>
</div>
<p><!-- SECTION 6 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">6.</span> A safe C/O does not start when the customs declaration is opened</h2>
<p>It starts much earlier.</p>
<p>When selecting the supplier.</p>
<p>When determining the HS code.</p>
<p>When deciding which FTA to use.</p>
<p>When asking the supplier to prepare the origin documentation.</p>
<p>And more importantly, when the business verifies whether <strong>the origin basis behind the C/O actually supports the preferential tariff treatment it is preparing to claim</strong>.</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0 0 12px 0;">A wrong C/O can create tax risks.</p>
<p style="margin: 0;">But a C/O that is <strong>“formally correct”</strong> yet selected based on an incorrect origin logic can be even more dangerous, because the risk may not appear immediately at the time of customs clearance.</p>
</div>
<p><!-- SECTION 7 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">7.</span> THT CARGO LOGISTICS – CONTROL C/O RISKS BEFORE THEY BECOME COSTS</h2>
<p>If your business regularly imports raw materials, components, machinery or other goods from <strong>South Korea, China, Japan, ASEAN, the EU or other markets that have FTAs with Vietnam</strong>, do not simply ask:</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 20px 0;">
<p style="margin: 0;"><strong>“Does the supplier have a C/O?”</strong></p>
</div>
<p>Also check three additional questions:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<p style="margin: 0 0 15px 0;">Is the FTA currently being used actually the most appropriate option?</p>
<p style="margin: 0 0 15px 0;">Does the origin documentation provide sufficient basis for the business to claim preferential treatment?</p>
<p style="margin: 0;">If the Customs authority requests origin verification after customs clearance, does the current documentation package have sufficient evidence to defend the preferential treatment already claimed?</p>
</div>
<p><strong>THT Cargo Logistics reviews C/O based on the complete logic of the shipment – from FTA selection, rules of origin and documentation to customs declaration and readiness for post-clearance verification.</strong></p>
<p><strong>The objective is not simply to have a C/O to claim preferential tariff treatment.</strong><br />
<strong>The objective is to use FTA preferential treatment on a proper basis and control risks before the customs declaration is submitted.</strong></p>
<p><!-- CTA --></p>
<div style="background: #047192; color: #ffffff; padding: 35px; border-radius: 12px; margin-top: 45px;">
<h2 style="color: #ffffff; margin-top: 0;">Need your C/O checked before claiming FTA preferential tariff treatment?</h2>
<p style="margin: 0 0 15px 0;"><strong>Send your C/O and shipment documents to THT before opening the customs declaration</strong> so we can identify the risks that need to be addressed.</p>
<p style="margin: 0;">THT Cargo Logistics supports businesses in reviewing FTA selection, origin requirements, C/O documentation, consistency across the documentation package and readiness for post-clearance verification.</p>
<div style="margin-top: 25px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 15px 30px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/contact">CONTACT THT CARGO LOGISTICS<br />
</a></div>
</div>
<p><!-- DISCLAIMER --></p>
<div style="background: #f4f8fb; padding: 20px; margin: 30px 0 0 0; border-left: 4px solid #d9e6ec;">
<p style="margin: 0; font-size: 13px; color: #666;"><em>Note: The application of preferential tariff rates and acceptance of origin documents depend on the HS code, applicable FTA, rules of origin, actual documentation of each shipment and the assessment of the competent Customs authority. The above content is provided for professional informational purposes and does not replace a specific assessment of an individual shipment.</em></p>
</div>
</article>
<p>Visits: 7</p><p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/having-a-c-o-does-not-necessarily-mean-you-are-safe/">HAVING A C/O DOES NOT NECESSARILY MEAN YOU ARE SAFE</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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		<title>VERIGOODS FROM 01/01/2027: WHAT FDI MANUFACTURING PLANTS NEED TO UNDERSTAND TO AVOID DOING TOO MUCH — OR TOO LITTLE</title>
		<link>https://thtcargologs.com.vn/verigoods-from-01-01-2027-what-fdi-manufacturing-plants-need-to-understand-to-avoid-doing-too-much-or-too-little/</link>
					<comments>https://thtcargologs.com.vn/verigoods-from-01-01-2027-what-fdi-manufacturing-plants-need-to-understand-to-avoid-doing-too-much-or-too-little/#comments</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Fri, 14 Aug 2026 07:31:09 +0000</pubDate>
				<category><![CDATA[LOGISTICS KNOWLEGDE]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8433</guid>

					<description><![CDATA[<p>VERIGOODS FROM 01/01/2027: WHAT FDI MANUFACTURING PLANTS NEED TO UNDERSTAND TO AVOID DOING TOO MUCH — OR TOO LITTLE From 01/07/2026, Circular No. 31/2026/TT-BCT on product and goods traceability under the management scope of the Ministry of Industry and Trade officially takes effect. For products subject to mandatory traceability requirements, traceability must be implemented before</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/verigoods-from-01-01-2027-what-fdi-manufacturing-plants-need-to-understand-to-avoid-doing-too-much-or-too-little/">VERIGOODS FROM 01/01/2027: WHAT FDI MANUFACTURING PLANTS NEED TO UNDERSTAND TO AVOID DOING TOO MUCH — OR TOO LITTLE</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">VERIGOODS FROM 01/01/2027: WHAT FDI MANUFACTURING PLANTS NEED TO UNDERSTAND TO AVOID DOING TOO MUCH — OR TOO LITTLE<br />
</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;">From 01/07/2026, Circular No. 31/2026/TT-BCT on product and goods traceability under the management scope of the Ministry of Industry and Trade officially takes effect. For products subject to mandatory traceability requirements, traceability must be implemented before the goods are placed on the market according to the roadmap set out in the Circular.</p>
</div>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>However, there is one very important point that businesses need to understand correctly:</strong></div>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> Not every production batch needs to be registered as a new product</h2>
<p>VeriGoods assigns a product identification code to a specific product or product group.</p>
<p>Therefore, if a factory produces multiple batches of the same product, it does not automatically have to register the product again from the beginning for each individual batch.</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0 0 15px 0;"><strong>Example:</strong></p>
<p style="margin: 0 0 10px 0;"><strong>Product A → Register product identification</strong></p>
<p style="margin: 0 0 10px 0;">Subsequent batches:</p>
<ul style="margin: 0 0 15px 20px; padding-left: 15px;">
<li style="margin-bottom: 8px;">Batch A001</li>
<li style="margin-bottom: 8px;">Batch A002</li>
<li style="margin-bottom: 8px;">Batch A003&#8230;</li>
</ul>
<p style="margin: 0;">These batches continue to be managed within the batch/lot-level traceability data layer, rather than being created as three separate products.</p>
</div>
<p>Circular 31 stipulates that the lot/batch number or serial number is one of the traceability information elements, while the Ministry of Industry and Trade&#8217;s system supports the identification of product types, lots/batches, or individual product units. The current VeriGoods user guidance also describes functionality for registering product and lot/batch identification information.</p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;">
<p><strong>In simple terms:</strong></p>
<p>The product is identified → subsequent batches are managed and updated with traceability data.</p>
</div>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> Why can’t raw material suppliers currently be seen on VeriGoods?</h2>
<p>When searching for a product on VeriGoods, users currently mainly see information such as:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<p style="margin: 0;"><strong>Product name – origin – manufacturer – brand – specifications – certifications – product description&#8230;</strong></p>
</div>
<p>This is consistent with Circular 31, as the information that consumers are entitled to access publicly mainly consists of basic information such as the product name, origin, images, manufacturer/business entity, brand, lot/batch number or serial number, and expiry date, if applicable.</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p><strong>Therefore:</strong></p>
<p>The fact that raw material suppliers are not visible on the public-facing page does not mean that the business does not need to manage this data.</p>
</div>
<p><strong>Two data layers need to be distinguished:</strong></p>
<ul style="margin: 15px 0 20px 30px; padding-left: 10px;">
<li style="margin-bottom: 14px;"><strong>Public data:</strong> used by consumers for product lookup.</li>
<li style="margin-bottom: 14px;"><strong>Traceability data:</strong> used by businesses for management, system integration, and provision to regulatory authorities when required.</li>
</ul>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> How deeply does a factory need to manage its traceability data?</h2>
<p>Circular 31 requires minimum traceability data to include key tracking events and the timing of such events throughout the supply chain, in addition to lot/batch numbers and other product information.</p>
<p><strong>For a manufacturing plant, the key requirement is to be able to connect:</strong></p>
<div style="background: #f4f8fb; border: 2px solid #d9e6ec; padding: 25px; margin: 25px 0; border-radius: 8px; text-align: center;">
<p style="margin: 0; font-size: 18px; font-weight: bold; color: #047192;">Supplier → Raw Material Lot → Production Order → Finished Goods Lot → Warehouse → Customer/Export Shipment.</p>
</div>
<p>These detailed data elements do not necessarily all need to be made public to consumers scanning a QR code. However, the business must organize, retain, and manage traceability data in accordance with the applicable requirements.</p>
<p>If an internal traceability system is used, the data must be capable of being connected and shared with VeriGoods through an Application Programming Interface (API), ensuring update history, data integrity, and the ability to provide the data within 24 hours when requested by a competent authority.</p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;">
<p><strong>Therefore, businesses should not assume:</strong></p>
<p>“Registering the product name on VeriGoods means that traceability requirements have been fully completed.”</p>
</div>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">4.</span> What happens if a mandatory product is not subject to traceability implementation?</h2>
<p>Under Circular 31, products subject to mandatory requirements must have traceability implemented before being placed on the market. Traders are responsible for the information they declare and are subject to inspection and supervision by regulatory authorities.</p>
<p>If the data is inaccurate, untruthful, not properly maintained, or the business fails to implement required corrective measures, the Ministry of Industry and Trade may suspend or cancel the confirmation for displaying traceability information in accordance with the prescribed cases.</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>For manufacturing plants:</strong> the actual risk is not limited to administrative enforcement. It may also affect plans for placing goods on the market, delivery schedules, and the ability to provide explanations during inspections.</div>
<p><!-- SECTION 5 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">5.</span> What should FDI manufacturing plants do from now?</h2>
<p>Do not start with the question:</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 20px 0;"><strong>“How many products need to be registered on VeriGoods?”</strong></div>
<p>Instead, start with these four questions:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ol style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 18px;"><strong>Which products manufactured by the factory are actually subject to mandatory requirements?</strong>This determination should be made by cross-checking Circular 31, the list under Circular 33/2026/TT-BCT, and relevant specialized regulations.</li>
<li style="margin-bottom: 18px;"><strong>Does each product have complete identification data?</strong></li>
<li style="margin-bottom: 18px;"><strong>For any given production batch, can the business trace it back to the raw material lot and supplier?</strong></li>
<li style="margin-bottom: 0;"><strong>If requested by a regulatory authority, can the business extract the required data within 24 hours?</strong></li>
</ol>
</div>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>If the business cannot confidently answer these four questions, there are still gaps that need to be addressed.</strong></div>
<p><!-- VERIGOODS --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;">VeriGoods Registration</h2>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 25px; margin: 20px 0; border-radius: 8px;">
<p style="margin: 0 0 10px 0;"><strong>Official website: </strong><a style="color: #047192; font-weight: bold; text-decoration: underline;" href="https://www.verigoods.vn/" target="_blank" rel="noopener">https://www.verigoods.vn/<br />
</a></p>
</div>
<p>Businesses should create an account directly on the official system and retain administrative control over the account, email address, and digital signature of the business itself. The official registration guidance requires businesses to update their company profile before registering product identification information.</p>
<p><!-- THT INSIGHT --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;">THT CARGO LOGISTICS&#8217; PERSPECTIVE</h2>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 25px; margin: 25px 0;">
<p style="margin: 0 0 18px 0;">THT does not view VeriGoods simply as a “code registration” service.</p>
<p style="margin: 0 0 15px 0;">For an FDI manufacturing plant, the more important value is helping the business determine:</p>
<ul style="margin: 0 0 18px 20px; padding-left: 15px;">
<li style="margin-bottom: 10px;">Which products are subject to the requirements</li>
<li style="margin-bottom: 10px;">Which data needs to be made public</li>
<li style="margin-bottom: 10px;">Which data needs to be managed by lot/batch</li>
<li style="margin-bottom: 10px;">Which data needs to be maintained in the internal system</li>
<li style="margin-bottom: 0;">How to connect everything into a complete traceability chain.</li>
</ul>
</div>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 25px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0 0 10px 0;"><strong>The ultimate objective is:</strong></p>
<p style="margin: 0; font-size: 17px; font-weight: bold; color: #047192;">A product is identified once, while every batch can be traced back through the entire history required whenever necessary.</p>
</div>
<p><!-- CHECK QUESTION --></p>
<div style="background: #047192; color: #ffffff; padding: 25px; margin: 30px 0; border-radius: 8px;">
<p style="margin: 0; font-size: 18px; font-weight: bold;">The check is actually very simple:</p>
<p style="margin: 15px 0 0 0;">If a finished goods batch were selected at random tomorrow, could the factory quickly identify which raw materials and suppliers were used to produce it, and where that batch has gone?</p>
<p style="margin: 15px 0 0 0;">If not, that is the part the business needs to prepare before 2027.</p>
</div>
<p><!-- UPDATE NOTE --></p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 30px 0; border-radius: 8px;">
<p style="margin: 0;"><strong>This information is updated based on regulations and system information published as of 14/08/2026.</strong> The obligations applicable to a specific product should be determined by cross-checking the product, HS code, risk level, and relevant specialized regulations applicable at the time of implementation.</p>
</div>
<p><!-- CTA --></p>
<div style="background: #047192; color: #ffffff; padding: 35px; border-radius: 12px; margin-top: 45px;">
<h2 style="color: #ffffff; margin-top: 0;">Not sure how far your FDI manufacturing plant needs to implement VeriGoods?</h2>
<p style="margin: 0;">THT Cargo Logistics supports FDI manufacturing plants in reviewing products subject to traceability requirements, determining the data that needs to be managed by lot/batch, checking the ability to trace finished products back to raw materials and suppliers, and advising on how to organize data in accordance with applicable management requirements.</p>
<p style="margin: 15px 0 0 0;">If your business is preparing for the VeriGoods 2027 roadmap and is unsure whether its current data is sufficient to meet the requirements, contact THT Cargo Logistics for a traceability data review.</p>
<div style="margin-top: 25px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 15px 30px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/contact">CONTACT THT CARGO LOGISTICS<br />
</a></div>
</div>
</article>
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		<title>Official Letter No. 19945/CHQ-GSQL dated August 6, 2026 addresses issues regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises.</title>
		<link>https://thtcargologs.com.vn/official-letter-no-19945-chq-gsql-dated-august-6-2026-addresses-issues-regarding-the-location-for-carrying-out-customs-procedures-for-domestic-enterprises-outsourcing-processing-to-export-processing/</link>
					<comments>https://thtcargologs.com.vn/official-letter-no-19945-chq-gsql-dated-august-6-2026-addresses-issues-regarding-the-location-for-carrying-out-customs-procedures-for-domestic-enterprises-outsourcing-processing-to-export-processing/#comments</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Thu, 13 Aug 2026 07:28:56 +0000</pubDate>
				<category><![CDATA[CUSTOMS & LOGISTICS REGULATIONS]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8423</guid>

					<description><![CDATA[<p>Domestic Enterprises Outsourcing Processing to Multiple Export Processing Enterprises Can Choose the Customs Clearance Location Official Letter No. 19945/CHQ-GSQL dated August 6, 2026 addresses issues regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises. Key point: Where a domestic enterprise outsources processing to multiple export processing enterprises</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/official-letter-no-19945-chq-gsql-dated-august-6-2026-addresses-issues-regarding-the-location-for-carrying-out-customs-procedures-for-domestic-enterprises-outsourcing-processing-to-export-processing/">Official Letter No. 19945/CHQ-GSQL dated August 6, 2026 addresses issues regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises.</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">Domestic Enterprises Outsourcing Processing to Multiple Export Processing Enterprises Can Choose the Customs Clearance Location</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;">Official Letter No. 19945/CHQ-GSQL dated August 6, 2026 addresses issues regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises.</p>
</div>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>Key point:</strong> Where a domestic enterprise outsources processing to multiple export processing enterprises located in areas under the management of different customs authorities, the domestic enterprise may choose the location for carrying out customs procedures in accordance with the regulations referred to in Circular No. 38/2015/TT-BTC, Circular No. 39/2018/TT-BTC, and Circular No. 121/2025/TT-BTC.</div>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> Domestic Enterprises Can Choose the Customs Clearance Location</h2>
<p>According to the guidance, where a domestic enterprise outsources processing to multiple export processing enterprises located in areas under the management of different customs authorities, the enterprise may choose the location for carrying out customs procedures in accordance with the regulations.</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<p style="margin: 0 0 15px 0;"><strong>The domestic enterprise may carry out procedures such as:</strong></p>
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;">Notification of the processing contract;</li>
<li style="margin-bottom: 14px;">Finalization reports;</li>
<li style="margin-bottom: 14px;">Export of raw materials and supplies;</li>
<li style="margin-bottom: 14px;">Export of machinery and equipment;</li>
<li style="margin-bottom: 0;">Import of processed products;</li>
</ul>
</div>
<p><strong>at:</strong></p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;">The customs authority managing the area where the enterprise&#8217;s head office is located;</li>
<li style="margin-bottom: 14px;">The production facility;</li>
<li style="margin-bottom: 0;">Or the customs authority managing the export processing enterprise.</li>
</ul>
</div>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> Customs Authorities Can Retrieve Contract Information from the System</h2>
<p>In particular, the customs authority where import and export procedures are carried out may retrieve information on the processing contract/contract appendices of the domestic enterprise from the GCSXNK-WEB system to process customs declarations.</p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;">
<p style="margin: 0;"><strong>Key point to note:</strong> The ability to retrieve contract/contract appendix information from the system provides the customs authority with a basis for processing customs declarations at the location selected by the enterprise in accordance with regulations.</p>
</div>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> For Processing Contracts That Have Already Been Notified</h2>
<p>If the processing contract has already been notified and the deadline for the finalization report has not yet arrived, the enterprise shall submit the 2026 finalization report to the customs authority where the processing contract was notified.</p>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">4.</span> Procedures for Exporting Raw Materials, Machinery and Products</h2>
<p>Meanwhile, procedures for exporting raw materials, supplies, machinery and equipment, and importing processed products may be carried out at the customs authority managing the area where the enterprise&#8217;s head office, production facility, or the export processing enterprise is located.</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;"><strong>Export of raw materials and supplies:</strong> may be carried out at the customs authority managing the area where the head office, production facility, or export processing enterprise is located.</li>
<li style="margin-bottom: 14px;"><strong>Export of machinery and equipment:</strong> may be carried out at the customs locations mentioned above.</li>
<li style="margin-bottom: 0;"><strong>Import of processed products:</strong> may be carried out at the customs authority managing the area where the head office, production facility, or export processing enterprise is located.</li>
</ul>
</div>
<p><!-- LEGAL DOCUMENT --></p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 25px; margin: 35px 0; border-radius: 8px; text-align: center;">
<h3 style="color: #047192; margin-top: 0; font-size: 20px;"><strong>Official Letter No. 19945/CHQ-GSQL dated August 6, 2026</strong></h3>
<p style="margin: 10px 0 20px 0;">Regarding the location for carrying out customs procedures for domestic enterprises outsourcing processing to export processing enterprises.</p>
<div style="margin-top: 20px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 14px 28px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/wp-content/uploads/2026/08/19945-DNND-NHAN-GIA-CONG-CHO-DNCX.pdf" target="_blank" rel="noopener">VIEW THE FULL OFFICIAL LETTER<br />
</a></div>
</div>
<p><!-- CTA --></p>
<div style="background: #047192; color: #ffffff; padding: 35px; border-radius: 12px; margin-top: 45px;">
<h2 style="color: #ffffff; margin-top: 0;">Need Support with Customs Procedures for Processing with Export Processing Enterprises?</h2>
<p style="margin: 0;">THT Cargo Logistics supports enterprises in reviewing processing arrangements, determining the appropriate customs clearance location, preparing documentation, and coordinating customs procedures for the export and import of raw materials, machinery, equipment, and processed products.</p>
<p style="margin: 15px 0 0 0;">If your domestic enterprise is outsourcing processing to multiple export processing enterprises in different locations and needs to determine the appropriate customs authority for carrying out procedures, contact THT Cargo Logistics for professional document review and guidance.</p>
<div style="margin-top: 25px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 15px 30px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/vi/lien-he">CONTACT THT CARGO LOGISTICS<br />
</a></div>
</div>
</article>
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		<title>Circular No. 42/2026/TT-BCT: Detailed List of Dual-Use Goods under the Management Authority of the Ministry of Industry and Trade</title>
		<link>https://thtcargologs.com.vn/circular-no-42-2026-tt-bct-detailed-list-of-dual-use-goods-under-the-management-authority-of-the-ministry-of-industry-and-trade/</link>
					<comments>https://thtcargologs.com.vn/circular-no-42-2026-tt-bct-detailed-list-of-dual-use-goods-under-the-management-authority-of-the-ministry-of-industry-and-trade/#respond</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Thu, 13 Aug 2026 07:24:47 +0000</pubDate>
				<category><![CDATA[CUSTOMS & LOGISTICS REGULATIONS]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8419</guid>

					<description><![CDATA[<p>Circular No. 42/2026/TT-BCT: Detailed List of Dual-Use Goods under the Management Authority of the Ministry of Industry and Trade Regulations on the Detailed List of Dual-Use Goods under the management authority of the Ministry of Industry and Trade are issued under Circular No. 42/2026/TT-BCT dated July 29, 2026. Effective date: Circular No. 42/2026/TT-BCT takes effect</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/circular-no-42-2026-tt-bct-detailed-list-of-dual-use-goods-under-the-management-authority-of-the-ministry-of-industry-and-trade/">Circular No. 42/2026/TT-BCT: Detailed List of Dual-Use Goods under the Management Authority of the Ministry of Industry and Trade</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">Circular No. 42/2026/TT-BCT: Detailed List of Dual-Use Goods under the Management Authority of the Ministry of Industry and Trade</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;">Regulations on the Detailed List of Dual-Use Goods under the management authority of the Ministry of Industry and Trade are issued under Circular No. 42/2026/TT-BCT dated July 29, 2026.</p>
</div>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>Effective date:</strong> Circular No. 42/2026/TT-BCT takes effect from September 12, 2026.</div>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> Circular No. 42/2026/TT-BCT – List of Dual-Use Goods</h2>
<p>The list comprises 31 groups of dual-use goods, focusing on areas such as electronics, chemicals, high-tech metals &amp; alloys, special materials, high-tech equipment, and UAVs.</p>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> Important Notes on Declaring Regulatory Document Codes on Customs Declarations</h2>
<p>According to Official Letter No. 19916/CHQ-GSQL dated August 5, 2026, issued by the Customs Department, when registering customs declarations for goods subject to export, temporary import for re-export, transit, transshipment, and temporary transit, enterprises should note the following:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;"><strong>Goods subject to the List of licensed dual-use goods:</strong> declare the regulatory document code “VX”.</li>
<li style="margin-bottom: 14px;"><strong>Goods not subject to the List of licensed dual-use goods:</strong> declare the code “KO”.</li>
<li style="margin-bottom: 0;"><strong>Where goods are simultaneously subject to management under other regulatory documents:</strong> enterprises must still declare the corresponding regulatory document code as prescribed.</li>
</ul>
</div>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> Enterprises Should Proactively Review Goods Before Export</h2>
<p>Enterprises exporting relevant goods should proactively review the list and prepare the following information:</p>
<div style="background: #f4f8fb; border: 2px solid #d9e6ec; padding: 20px; margin: 25px 0; border-radius: 5px;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;">Product name</li>
<li style="margin-bottom: 14px;">HS code</li>
<li style="margin-bottom: 14px;">Model</li>
<li style="margin-bottom: 14px;">Catalogue / Datasheet</li>
<li style="margin-bottom: 14px;">Technical specifications</li>
<li style="margin-bottom: 0;">Intended use</li>
</ul>
</div>
<p>The above information serves as the basis for determining whether the goods are subject to control and whether an export license is required.</p>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 25px 0;"><strong>Important note:</strong> The above requirements on declaring regulatory document codes apply only to the activities of <strong>export, temporary import for re-export, transit, transshipment, and temporary transit of dual-use goods</strong>.</div>
<p><!-- LEGAL DOCUMENT --></p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 25px; margin: 35px 0; border-radius: 8px; text-align: center;">
<h3 style="color: #047192; margin-top: 0; font-size: 20px;"><strong>Circular No. 42/2026/TT-BCT</strong></h3>
<p style="margin: 10px 0 20px 0;">Detailed List of Dual-Use Goods under the Management Authority of the Ministry of Industry and Trade.</p>
<div style="margin-top: 20px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 14px 28px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/wp-content/uploads/2026/08/THONG-TU-42.2026-TT-BCT.pdf" target="_blank" rel="noopener">VIEW FULL CIRCULAR</a></div>
</div>
<p><!-- CTA --></p>
<div style="background: #047192; color: #ffffff; padding: 35px; border-radius: 12px; margin-top: 45px;">
<h2 style="color: #ffffff; margin-top: 0;">Need support reviewing dual-use goods?</h2>
<p style="margin: 0;">THT Cargo Logistics supports enterprises in reviewing HS codes, cross-checking the List of Dual-Use Goods, reviewing technical documentation, and determining specialized management requirements before carrying out export activities.</p>
<p style="margin: 15px 0 0 0;">If your enterprise is preparing to export goods in the fields of electronics, chemicals, high-tech metals &amp; alloys, special materials, high-tech equipment, or UAVs, contact THT Cargo Logistics for support in reviewing your documentation and preparing the appropriate procedures.</p>
<div style="margin-top: 25px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 15px 30px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="https://thtcargologs.com.vn/vi/lien-he">CONTACT THT CARGO LOGISTICS</a></div>
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</article>
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		<title>Circular 26/2026/TT-BCT on C/O Issuance: 6 Common Challenges and How Exporters Can Overcome Them</title>
		<link>https://thtcargologs.com.vn/circular-26-2026-tt-bct-on-c-o-issuance-6-common-challenges-and-how-exporters-can-overcome-them/</link>
					<comments>https://thtcargologs.com.vn/circular-26-2026-tt-bct-on-c-o-issuance-6-common-challenges-and-how-exporters-can-overcome-them/#respond</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Mon, 10 Aug 2026 07:22:30 +0000</pubDate>
				<category><![CDATA[LOGISTICS KNOWLEGDE]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8404</guid>

					<description><![CDATA[<p>Circular 26/2026/TT-BCT on C/O Issuance: 6 Common Challenges and How Exporters Can Overcome Them Effective from August 1, 2026, Circular 26/2026/TT-BCT issued by the Ministry of Industry and Trade officially takes effect, changing the way Certificates of Origin (C/O) are issued in Vietnam. In the first days of implementation, many exporters have encountered challenges when</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/circular-26-2026-tt-bct-on-c-o-issuance-6-common-challenges-and-how-exporters-can-overcome-them/">Circular 26/2026/TT-BCT on C/O Issuance: 6 Common Challenges and How Exporters Can Overcome Them</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">Circular 26/2026/TT-BCT on C/O Issuance: 6 Common Challenges and How Exporters Can Overcome Them</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;">Effective from August 1, 2026, Circular 26/2026/TT-BCT issued by the Ministry of Industry and Trade officially takes effect, changing the way Certificates of Origin (C/O) are issued in Vietnam. In the first days of implementation, many exporters have encountered challenges when preparing C/O applications. This article summarizes 6 common challenges and how to prepare C/O documentation correctly from the outset.</p>
</div>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> What Does TT26 Change in the C/O Issuance Process?</h2>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>What businesses need to understand correctly:</strong> TT26 does not change the rules or criteria for determining origin. The key change is the decentralization of C/O issuance authority to local Departments of Industry and Trade.</div>
<p>The 12 key preferential C/O forms (EVFTA, UKVFTA, Japan, Korea, Australia, New Zealand, ASEAN, etc.) will continue to be issued by the Import-Export Department through 4 Import-Export Management Offices: Hanoi, Ho Chi Minh City, Binh Duong, and Dong Nai. The eCoSys system has been updated since August 1.</p>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> 6 Common Challenges in C/O Issuance After August 1, 2026</h2>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ol style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;"><strong>Overload and longer processing times</strong> due to the absence of territorial restrictions on application submission; applications are concentrated at major processing offices.</li>
<li style="margin-bottom: 14px;"><strong>High application return rates and inconsistent requests for additional documents;</strong> many minor errors that could previously be corrected on the spot now require a written explanation.</li>
<li style="margin-bottom: 14px;"><strong>Electronic processing issues:</strong> digitally signed documents may still be requested in printed form, with wet signatures and company stamps, before being scanned and resubmitted; file size is limited to ~2 MB.</li>
<li style="margin-bottom: 14px;"><strong>Requests for documents beyond what is necessary:</strong> customs supervision barcodes, images of each production stage, and input invoices from entities under the same ownership.</li>
<li style="margin-bottom: 14px;"><strong>Limitations of the decentralized model:</strong> only 4 locations still have Import-Export Management Offices operating alongside local Departments, creating localized pressure on processing capacity.</li>
<li style="margin-bottom: 0;"><strong>Direct risks to cash flow and delivery schedules:</strong> L/C shipments and Form E shipments may face C/O delays; agricultural products waiting at border gates may incur additional costs and suffer quality deterioration.</li>
</ol>
</div>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> WO-Origin Documentation — The Highest-Risk Group</h2>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 20px 0;">
<p style="margin: 0;">Applications under the WO criterion (purchased raw materials without input invoices — typically agricultural products, seafood, and processed goods) are among the most likely to be returned during this period. Businesses should prepare complete appendices containing raw material information with valid signatures, procurement commitments under Appendix X, and a clear description of each stage in the production process.</p>
</div>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">4.</span> How Should Exporters Prepare Their C/O Documentation?</h2>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ul style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 14px;"><strong>Review immediately</strong> all C/O applications approaching their deadlines, prioritizing L/C shipments and Form E shipments.</li>
<li style="margin-bottom: 14px;"><strong>Standardize the supporting documents</strong> before submission.</li>
<li style="margin-bottom: 14px;"><strong>Allow additional time</strong> for the C/O issuance process when planning delivery schedules.</li>
<li style="margin-bottom: 0;"><strong>Have an experienced service provider review the documents before submission</strong> to reduce the likelihood of the application being returned at the first review stage.</li>
</ul>
</div>
<p><!-- SECTION 5 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">5.</span> THT C/O Documentation Support Services</h2>
<div style="background: #f4f8fb; border: 2px solid #d9e6ec; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0 0 15px 0;"><strong>THT is a licensed customs brokerage agent with nearly 7 years of operational experience, specializing in C/O documentation support for FDI factories.</strong></p>
<p style="margin: 0;">THT reviews applications before submission based on an operational checklist, with particular focus on WO documentation, understands EPE/SXXK/processing regimes, and operates its headquarters in Ho Chi Minh City with branches in Dong Nai, Binh Duong, and Ba Ria–Vung Tau — staying close to the C/O issuing offices across the Southeast region.</p>
</div>
<p><!-- SECTION 6 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">6.</span> Frequently Asked Questions (FAQ)</h2>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<p style="margin: 0 0 18px 0;"><strong>Does TT26 change the rules of origin?</strong><br />
No. TT26 only reallocates the authority and procedures for C/O issuance; it does not change the criteria for determining origin.</p>
<p style="margin: 0 0 18px 0;"><strong>Where should businesses submit their C/O applications?</strong><br />
Key preferential C/O forms are submitted to the 4 Import-Export Management Offices (Hanoi, Ho Chi Minh City, Binh Duong, and Dong Nai); other forms are submitted to the local Department of Industry and Trade through the eCoSys system.</p>
<p style="margin: 0;"><strong>Why are so many C/O applications being returned?</strong><br />
During the initial implementation period, requirements for additional documents have not been consistent, and many applications are being returned for clarification of minor documentation issues.</p>
</div>
<p><!-- CTA --></p>
<div style="background: #047192; color: #ffffff; padding: 35px; border-radius: 12px; margin-top: 45px;">
<h2 style="color: #ffffff; margin-top: 0;">Need Support with C/O Procedures or the Latest Regulatory Updates?</h2>
<p>THT Cargo Logistics supports FDI enterprises with guidance on rules of origin, C/O document review and preparation, updates on the latest regulatory changes, and coordination of import-export procedures, helping businesses stay proactive with their documentation and minimize the risk of C/O issuance delays. If your business is facing challenges in applying Circular 26/2026/TT-BCT, particularly with WO documentation, or needs its C/O application reviewed before submission, contact THT Cargo Logistics for support from our experienced team.</p>
<div style="margin-top: 25px;"><a style="display: inline-block; background: #EC7C31; color: #ffffff; text-decoration: none; padding: 15px 30px; border-radius: 8px; font-weight: bold; text-transform: uppercase;" href="[https://thtcargologs.com.vn/vi/lien-he](https://thtcargologs.com.vn/vi/lien-he)">CONTACT THT CARGO LOGISTICS </a></div>
</div>
</article>
<p>Visits: 12</p><p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/circular-26-2026-tt-bct-on-c-o-issuance-6-common-challenges-and-how-exporters-can-overcome-them/">Circular 26/2026/TT-BCT on C/O Issuance: 6 Common Challenges and How Exporters Can Overcome Them</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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		<title>Not a “Printing Machine” — Yet the Shipment Was Held at the Port</title>
		<link>https://thtcargologs.com.vn/not-a-printing-machine-yet-the-shipment-was-held-at-the-port/</link>
					<comments>https://thtcargologs.com.vn/not-a-printing-machine-yet-the-shipment-was-held-at-the-port/#respond</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Fri, 07 Aug 2026 10:26:10 +0000</pubDate>
				<category><![CDATA[LOGISTICS KNOWLEGDE]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8394</guid>

					<description><![CDATA[<p>Not a “printing machine” — yet the shipment is still held at the port Die-cutting machines, box-making machines, bookbinding machines, and other equipment may fall under the specialized regulatory list for the printing sector. This is one of the equipment categories that THT Cargo regularly handles for FDI factories — and also one of the</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/not-a-printing-machine-yet-the-shipment-was-held-at-the-port/">Not a “Printing Machine” — Yet the Shipment Was Held at the Port</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<p><span style="color: #047192; font-family: Tahoma, Verdana, Segoe, sans-serif; font-size: 28px; font-weight: bold;">Not a “printing machine” — yet the shipment is still held at the port</span></p>
<article style="font-family: Arial, sans-serif; line-height: 1.6; color: #333;"><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 20px 0;">
<p style="margin: 0;">Die-cutting machines, box-making machines, bookbinding machines, and other equipment may fall under the specialized regulatory list for the printing sector. This is one of the equipment categories that THT Cargo regularly handles for FDI factories — and also one of the categories businesses are most likely to overlook.</p>
</div>
<p>You import a die-cutting machine for a packaging production line. To you, it is simply a mechanical processing machine — seemingly unrelated to the “printing industry.” The customs documents are prepared as they would be for a standard machinery shipment.</p>
<p>Only when the shipment reaches the customs clearance stage do you discover that the machine’s HS code is included in the List of Imported Goods Subject to Printing-Sector Management. Under the regulations, the equipment must be declared as imported printing equipment before customs clearance — but this step was not included in your documentation.</p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;"><strong>Result:</strong> the shipment remains at the port, storage and container detention charges begin to accumulate, and the production schedule is delayed — all because of a misunderstanding about the equipment’s name and classification.</div>
<p>This is not an uncommon situation. Among the equipment shipments that THT Cargo supports for packaging, bookbinding, and prepress operations, this is one of the categories most likely to encounter regulatory issues — and the root cause is almost always the same.</p>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">1.</span> Why is it so easy to get this wrong?</h2>
<p><strong>Common assumption:</strong> only printing machines (offset, flexographic, digital, etc.) require specific procedures; cutting, folding, binding, and box-making machines are simply auxiliary equipment.</p>
<p><strong>Reality:</strong> Vietnam’s regulatory framework for printing activities does not regulate only “printing machines.” Under Decree No. 60/2014/ND-CP (as amended by Decree No. 25/2018/ND-CP and Decree No. 72/2022/ND-CP), specialized regulatory management covers the entire printing process: prepress – printing – post-press processing.</p>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 25px 0;">
<p style="margin: 0;">And it is precisely the “post-press processing” stage — where cutting, folding, bookbinding, and packaging equipment operates — that contains many of the machines subject to declaration, while also being the area most easily overlooked.</p>
</div>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">2.</span> The list is much broader than the two words “printing machine”</h2>
<p>The List of Imported Goods in the Printing Sector is established based on HS codes, cross-referenced with Circular No. 31/2022/TT-BTC, and further clarified under Circular No. 11/2024/TT-BTTTT (issued on September 23, 2024). Many machine categories have names that do not appear to have anything to do with “printing”:</p>
<ul style="margin: 15px 0 20px 30px; padding-left: 10px;">
<li style="margin-bottom: 14px;"><strong>Heading 84.40 – Bookbinding machinery:</strong> stapling machines, thread-sewing machines, hot-melt binding machines, cover-making machines, paper folding machines, combined finishing machines, and production lines for finishing printed products.</li>
<li style="margin-bottom: 14px;"><strong>Heading 84.41 – Cutting and packaging machinery:</strong> paper cutting machines (one-side and three-side), slitting machines, die-cutting machines, bag – sack – envelope making machines, and especially machinery for making corrugated cartons, boxes, cylindrical and drum-shaped containers — equipment that is very familiar to packaging and paper-box manufacturers.</li>
<li style="margin-bottom: 14px;"><strong>Heading 84.42 – Prepress machinery:</strong> film recorders, plate recorders, gravure cylinder engraving machines, plate exposure machines, plate developing/washing machines, and coating machines (offset, flexographic, gravure, letterpress, and screen printing).</li>
<li style="margin-bottom: 14px;"><strong>Heading 84.43 – Printing machines and photocopying machines of various types.</strong></li>
</ul>
<p>Most of the equipment listed above does not carry the name “printing machine” — yet it still falls within the scope of specialized regulatory management based on its HS code. These are precisely the details that THT’s team reviews for customers before ordering, so there are no surprises at the port.</p>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">3.</span> “Declaration” ≠ “License application” — but it is still mandatory</h2>
<p>The good news is that the procedure is now simpler than before. The declaration of imported printing equipment can be completed entirely online through the National Public Service Portal, with applications received by the Authority of Publication, Printing and Distribution under the Ministry of Culture, Sports and Tourism.</p>
<p>Simpler — but it cannot be skipped. If the equipment has an HS code included in the list, the company is still required to:</p>
<div style="background: #f4f8fb; border: 1px solid #d9e6ec; padding: 20px; margin: 20px 0;">
<ol style="margin: 0 0 0 20px; padding-left: 15px;">
<li style="margin-bottom: 12px;">Prepare the Imported Printing Equipment Declaration</li>
<li style="margin-bottom: 12px;">Prepare technical documents and catalogue</li>
<li style="margin-bottom: 0;">Submit the application online through the Public Service Portal</li>
</ol>
</div>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0;">Skipping this step — even simply because you believe “this is not a printing machine” — means the shipment lacks the required documentation: customs clearance may be delayed, additional documents may be requested, and the company may even face administrative violation proceedings.</p>
</div>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">4.</span> The cost of overlooking one step</h2>
<ul style="margin: 15px 0 20px 30px; padding-left: 10px;">
<li style="margin-bottom: 14px;">Warehouse, storage yard, and container detention charges increase with every day the shipment remains on hold.</li>
<li style="margin-bottom: 14px;">Production lines fall behind schedule — affecting orders and delivery commitments to customers.</li>
<li style="margin-bottom: 14px;">Legal and compliance risks arise if the company is found to have incomplete documentation or incorrect declarations.</li>
<li style="margin-bottom: 14px;">Loss of control — urgent handling after the shipment has already arrived at the port is always much more costly than preparing in advance.</li>
</ul>
<p><!-- SECTION 5 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">5.</span> 3 checks to perform before placing an order</h2>
<div style="background: #fff3e0; border-left: 4px solid #EC7C31; padding: 20px; margin: 20px 0;">
<p><strong>Important:</strong> simply matching an 8-digit HS code does not automatically mean that the equipment must be declared (Point b, Clause 2, Article 1 of Decree No. 72/2022/ND-CP). Only goods whose HS codes are listed and whose descriptions identify them as printing equipment in the relevant list are subject to the declaration requirement. Therefore:</p>
</div>
<ol style="margin: 15px 0 20px 30px; padding-left: 15px;" start="4">
<li style="margin-bottom: 14px;">Cross-check the HS code and the machine’s actual technical description (catalogue, machine nameplate) against the List of Imported Goods in the Printing Sector.</li>
<li style="margin-bottom: 14px;">Do not assume that “only printing machines require specific procedures.”</li>
<li style="margin-bottom: 14px;">Prepare the declaration documents in parallel with the ordering process — do not wait until the shipment is about to arrive before taking action.</li>
</ol>
<div style="background: #f4f8fb; border-left: 4px solid #047192; padding: 20px; margin: 25px 0;">
<p style="margin: 0;">This review may sound simple, but it sits at the boundary between the “technical description” and the “description in the regulatory list” — an area where an experienced specialist in printing-sector regulations is needed to reach an accurate conclusion.</p>
</div>
<p><!-- SECTION 6 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #EC7C31;"><span style="color: #047192; font-size: 20px;">6.</span> Why FDI enterprises choose THT Cargo for this category of goods</h2>
<ul style="margin: 15px 0 20px 30px; padding-left: 10px;">
<li style="margin-bottom: 14px;"><strong>Specialized expertise in printing-sector regulations:</strong> THT reviews the HS-code list for printing-sector goods as an established process — not on a case-by-case basis.</li>
<li style="margin-bottom: 14px;"><strong>Review from the ordering stage:</strong> determine whether the machine is subject to declaration before the shipment is loaded onto the vessel, so you have full control over the required documentation.</li>
<li style="margin-bottom: 14px;"><strong>End-to-end online declaration support:</strong> from preparing the declaration and technical documents to submitting the application through the Public Service Portal.</li>
<li style="margin-bottom: 14px;"><strong>Supporting FDI factories:</strong> understanding the pressure of production schedules and delivery commitments — the goal is on-time customs clearance with no unnecessary waiting charges.</li>
</ul>
<p><!-- CTA --></p>
<div style="background: #fff3e0; border: 2px solid #EC7C31; padding: 25px; margin: 35px 0; border-radius: 5px;">
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 0 0 15px 0;">Not sure whether your machine requires a declaration?</h2>
<p style="margin: 15px 0;">Do not let a single HS code leave your shipment “stuck” at the port.</p>
<p style="margin: 15px 0;"><img src="https://s.w.org/images/core/emoji/17.0.2/72x72/1f4e9.png" alt="📩" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Send us the model and catalogue of the equipment you are planning to import — THT Cargo will review the relevant list and provide you with a conclusion, together with guidance on the required documentation.</p>
</div>
</article>
<p>Visits: 8</p><p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/not-a-printing-machine-yet-the-shipment-was-held-at-the-port/">Not a “Printing Machine” — Yet the Shipment Was Held at the Port</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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		<title>The True Logistics Cost of an Import Shipment</title>
		<link>https://thtcargologs.com.vn/the-true-logistics-cost-of-an-import-shipment/</link>
					<comments>https://thtcargologs.com.vn/the-true-logistics-cost-of-an-import-shipment/#respond</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Fri, 07 Aug 2026 07:44:46 +0000</pubDate>
				<category><![CDATA[LOGISTICS KNOWLEGDE]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8390</guid>

					<description><![CDATA[<p>The Real Cost of Logistics for an Import Shipment Purchase under EXW terms to see the full cost picture and control every dollar — how to calculate landed cost 2026 for FDI manufacturers An FDI manufacturer (foreign-invested enterprise) places an order for electronic components from a Taiwan supplier under EXW Kaohsiung terms — EXW (Ex</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/the-true-logistics-cost-of-an-import-shipment/">The True Logistics Cost of an Import Shipment</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<article style="font-family: Arial, Helvetica, sans-serif; line-height: 1.8; color: #333333;"><!-- HEADER --></p>
<div style="text-align: center; border-bottom: 3px solid #ec7c31; padding-bottom: 30px; margin-bottom: 30px;">
<h1 style="color: #047192; font-size: 32px; font-weight: bold; margin: 0px 0px 15px; text-align: left;">The Real Cost of Logistics for an Import Shipment</h1>
<p style="color: #666666; font-style: italic; font-size: 16px; margin: 0px; text-align: left;">Purchase under EXW terms to see the full cost picture and control every dollar — how to calculate landed cost 2026 for FDI manufacturers</p>
</div>
<p><!-- INTRO BOX --></p>
<div style="background: #f0f7ff; padding: 20px; border-left: 4px solid #047192; margin: 30px 0;">
<p style="margin: 15px 0;"><strong>An FDI manufacturer (foreign-invested enterprise) places an order for electronic components from a Taiwan supplier under EXW Kaohsiung terms</strong> — EXW (Ex Works — ex-factory): the buyer assumes all costs from the supplier&#8217;s warehouse door. The invoice states <strong>USD 50,000</strong>. The purchasing department records the shipment cost as 50,000 USD. Accounting records the raw material cost of goods as 50,000 USD.</p>
<p style="margin: 15px 0;"><strong>Both are wrong.</strong> When the goods arrive at the warehouse in Binh Duong, <strong>the actual cash outlay is already ~USD 58,900 (+17.8%)</strong>. The true cost of goods for calculating product cost is <strong>~USD 54,600 (+9.3%)</strong>. Not 58,900 USD, not 50,000 USD — but two different figures for two different purposes.</p>
</div>
<p style="margin: 15px 0;">Why choose EXW as an example? Because this is the term that allows <strong>the manufacturer to see and control the most costs</strong>. Under EXW, no costs are &#8220;hidden&#8221; in the supplier&#8217;s price — from inland transportation at origin, export clearance, to ocean freight, the manufacturer must organize and negotiate everything. In return, the manufacturer must take active control of the entire chain. This is precisely the boundary between <strong>cost control</strong> and <strong>passive cost acceptance</strong>.</p>
<p style="margin: 15px 0;">This article updates how to calculate landed cost (cost to warehouse) in full, according to the cost structure and tax regulations of <strong>August 2026</strong>, breaking down each cost group — origin charges, freight, insurance, import duties, customs, inland transport, and hidden costs — so manufacturers can see where money goes and where to tighten control.</p>
<p><!-- NOTE BOX --></p>
<div style="background: #fffde7; border-left: 4px solid #fbc02d; padding: 15px; margin: 20px 0; font-size: 14px;"><strong>Reading note:</strong> All abbreviations and English terminology are explained in Vietnamese at first mention; all are compiled in the <strong>Glossary Table</strong> at the end of the article for easy reference by purchasing, customs, and accounting departments.</div>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #ec7c31;"><span style="color: #047192; font-weight: bold; font-size: 20px;">1.</span> What is landed cost — and why there are TWO figures</h2>
<p style="margin: 15px 0;">Landed cost is the total of all expenses to bring goods from the supplier&#8217;s origin point to the manufacturer&#8217;s warehouse, ready for production. It consists of eight cost groups:</p>
<p><!-- FORMULA BOX --></p>
<div style="background: #f5f5f5; border-left: 4px solid #047192; padding: 20px; margin: 20px 0; font-weight: 500;">
<p><strong style="display: block; margin-bottom: 10px;">Landed cost formula — by eight cost groups</strong></p>
<p style="margin: 0;">Landed cost = Invoice price + Origin charges + International freight + Insurance + Import local charges + Customs &amp; duties + Vietnam inland transport + Hidden costs (D&amp;D + financing)</p>
</div>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">EXW gives manufacturers maximum cost control</h3>
<p style="margin: 15px 0;">Incoterms (International Commercial Terms — international trade terms) determine who bears which costs:</p>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>EXW (Ex Works — ex-factory):</strong> buyer bears costs from supplier&#8217;s warehouse door → can see and control every item, but must organize the entire chain (including export clearance in foreign country).</li>
<li style="margin-bottom: 12px;"><strong>FOB (Free On Board — free on board):</strong> seller handles until goods board the ship; origin fees are buried in seller&#8217;s price, hard for buyer to break down.</li>
<li style="margin-bottom: 12px;"><strong>CIF (Cost, Insurance, Freight — goods + insurance + freight):</strong> seller handles freight and insurance to import port → convenient but many costs bundled into price, easy to inflate hidden costs.</li>
</ul>
<p style="margin: 15px 0;">In other words: the closer to EXW, the more <strong>clearly the manufacturer can see and negotiate each item</strong>; the closer to CIF/DDP (Delivered Duty Paid — delivered with duties paid to warehouse), the more <strong>the manufacturer loses cost control</strong>. For high-frequency importers, EXW/FOB with a strong forwarder at origin is usually better than CIF on total cost.</p>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Two landed cost figures — for two different purposes</h3>
<p style="margin: 15px 0;">Import VAT (Value Added Tax — value-added tax at import stage) is credited against the manufacturer&#8217;s output VAT — it is <strong>not a true cost of goods</strong>, just cash flow tied up for about one month. Therefore, separate:</p>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>Landed cost COGS (Cost of Goods Sold — cost of goods sold):</strong> excluding input VAT, only keeping VAT financing cost. This is the figure for calculating product cost, comparing suppliers, and setting selling price.</li>
<li style="margin-bottom: 12px;"><strong>Landed cost cash-out (actual cash paid):</strong> including VAT. Used for cash flow planning, payment limits, and working capital.</li>
</ul>
<p style="margin: 15px 0;">Including full VAT in COGS → inflates product cost, wrong selling price. Looking only at COGS and forgetting VAT in cash flow → insufficient cash at tax payment time. Both errors are common in FDI factories.</p>
<p><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #ec7c31;"><span style="color: #047192; font-weight: bold; font-size: 20px;">2.</span> Eight cost groups in landed cost — updated for August 2026</h2>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 1 · Invoice price</h3>
<p style="margin: 15px 0;">Starting point, representing 60–80% of landed cost. Under EXW, this is ex-factory price — excluding any shipping costs. Two notes: (1) standardize all quotes to the same Incoterms point before comparing; (2) inter-company transactions must follow arm&#8217;s length price (market price) to avoid transfer pricing risk in customs audits.</p>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 2 · Origin charges (costs in exporting country)</h3>
<p style="margin: 15px 0;">This group is nearly invisible under FOB/CIF but becomes clear and is borne by the buyer under EXW — this is where cost control becomes possible:</p>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>Inland transport at origin:</strong> from supplier warehouse to port/LCL warehouse. Under EXW this belongs to buyer and is often overlooked.</li>
<li style="margin-bottom: 12px;"><strong>Export clearance:</strong> customs procedure at exporting country — under EXW the buyer arranges (needs foreign forwarder).</li>
<li style="margin-bottom: 12px;"><strong>Origin THC (Terminal Handling Charge — port handling at origin):</strong> USD 120–250/container depending on port.</li>
<li style="margin-bottom: 12px;"><strong>Documentation and B/L (Bill of Lading — bill of lading) issuance fee, telex/surrender fee:</strong> charges for issuing and releasing the bill of lading.</li>
</ul>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 3 · International freight</h3>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>Sea freight:</strong> FCL (Full Container Load — full container) fixed by container; LCL (Less than Container Load — LCL, shared container) charged by W/M (Weight/Measurement — whichever is greater: weight in tons or volume in CBM (cubic meters)), usually with minimum charge.</li>
<li style="margin-bottom: 12px;"><strong>Air freight:</strong> charged by chargeable weight = Max(actual weight; volume ÷ 6,000). Bulky light cargo charged by volume.</li>
<li style="margin-bottom: 12px;"><strong>2026 situation:</strong> Red Sea/Suez crisis ongoing — Red Sea surcharge/war risk on Asia-Europe and Asia-Americas routes remains USD 300–1,500/container with rapid fluctuations. Intra-Asia routes (Taiwan/China/Korea/ASEAN → Vietnam) mostly unaffected by this.</li>
<li style="margin-bottom: 12px;"><strong>Fuel surcharge — BAF (Bunker Adjustment Factor) / LSS (Low Sulphur Surcharge):</strong> fluctuates with oil prices — always use current rates.</li>
</ul>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 4 · Cargo insurance</h3>
<p style="margin: 15px 0;">Typically 0.1–0.5% of goods value depending on terms (A/B/C). With high-value electronics, overlooking or using old rates will distort product cost. Under EXW, the manufacturer proactively buys appropriate coverage (Clause A — comprehensive insurance) rather than relying on seller&#8217;s minimum.</p>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 5 · Import local charges (destination charges at Vietnam ports)</h3>
<p style="margin: 15px 0;">The most surprising group on forwarder invoices — the source of complaints like <em>&#8220;invoice was 30–60% higher than quote&#8221;</em>. Cat Lai/Cai Mep rates for August 2026:</p>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>Destination THC (import port handling):</strong> USD 130–240/container (20&#8217;/40&#8242;) — fixed item, forwarder can commit upfront.</li>
<li style="margin-bottom: 12px;"><strong>D/O Fee (Delivery Order — release order):</strong> USD 30–60/container, required before taking delivery.</li>
<li style="margin-bottom: 12px;"><strong>CIC (Container Imbalance Charge — imbalance surcharge):</strong> USD 50–120/container — very common for imports, often forgotten in estimates.</li>
<li style="margin-bottom: 12px;"><strong>CFS charge (Container Freight Station — LCL warehouse):</strong> for LCL cargo, charged per CBM/ton for deconsolidation and repackaging.</li>
<li style="margin-bottom: 12px;"><strong>Documentation fee + container cleaning:</strong> USD 15–35/shipment + USD 10–20/container.</li>
</ul>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 6 · Customs duties and charges (Vietnam)</h3>
<p style="margin: 15px 0;">Dutiable value = goods price + all costs to bring goods to Vietnam&#8217;s first import border, i.e., <strong>goods price + origin charges + freight + insurance</strong>. On this basis:</p>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>Import duty = Dutiable value × duty rate.</strong> Duty rate by HS code (Harmonized System code — commodity classification code) and preferences: MFN (Most Favoured Nation — default rate) or FTA preference if valid C/O (Certificate of Origin) is presented. Taiwan has no FTA with Vietnam so typically MFN rates apply.</li>
<li style="margin-bottom: 12px;"><strong>Import VAT = (Dutiable value + import duty) × VAT rate.</strong> From 01/7/2025 to 31/12/2026, goods normally taxed at 10% are reduced to <strong>8%</strong> (Decree 174/2025/ND-CP), expected to return to 10% from 01/01/2027.</li>
<li style="margin-bottom: 12px;"><strong>Customs declaration fee:</strong> VND 500,000–1,000,000/declaration; inspection fee VND 700,000–2,000,000/time; specialized inspection varies if required.</li>
</ul>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 7 · Vietnam inland transport</h3>
<p style="margin: 15px 0;">Most overlooked item. Cat Lai → Binh Duong/Dong Nai industrial zones currently ~USD 130–180/container depending on route, weight, and timing. Add surcharges for overweight (40HQ), toll station fees, off-route fees, and waiting fees if truck waits beyond allowed time at port/factory.</p>
<h3 style="color: #000; font-size: 18px; font-weight: 600; margin: 30px 0 15px 0;">Group 8 · Hidden costs (D&amp;D + financing)</h3>
<ul style="margin: 15px 0 20px 30px;">
<li style="margin-bottom: 12px;"><strong>D&amp;D (Detention &amp; Demurrage — container detention outside port &amp; demurrage at port storage):</strong> for high-frequency importers, 15–25% of shipments incur charges — normal. Incorporate into landed cost by: total D&amp;D actual last 6 months ÷ total shipments same period = average D&amp;D/shipment (expected cost).</li>
<li style="margin-bottom: 12px;"><strong>Financing cost (cost of capital):</strong> = Shipment value × cost of capital × leadtime days ÷ 365, plus VAT financing cost while waiting for credit. FDI manufacturers typically use: USD financing ~5–6%/year, VND borrowing ~7–9%/year.</li>
</ul>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #ec7c31;"><span style="color: #047192; font-weight: bold; font-size: 20px;">3.</span> Real example August 2026 — EXW shipment from Taiwan, broken down</h2>
<p><!-- INFO BOX --></p>
<div style="background: #fff3e0; border: 2px solid #ec7c31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p><strong>Shipment details</strong></p>
<p>Goods: electronic components, 500 kg, 2 CBM · Terms: EXW Kaohsiung (buyer arranges everything) · Invoice EXW: USD 50,000 · Duty: MFN 5% (no C/O, Taiwan has no FTA with Vietnam) · Route: Taiwan supplier warehouse → Kaohsiung port → Cat Lai → Binh Duong industrial zone · Method: Sea LCL (less than container load) · VAT 8% (2026 rate).</p>
</div>
<p><!-- TABLE --></p>
<table style="width: 100%; border-collapse: collapse; margin: 25px 0; background-color: #fff;">
<thead>
<tr style="background-color: #047192;">
<th style="color: white; padding: 15px; text-align: left; font-weight: 600; border: 1px solid #047192;">Cost item</th>
<th style="color: white; padding: 15px; text-align: right; font-weight: 600; border: 1px solid #047192;">Amount (USD)</th>
<th style="color: white; padding: 15px; text-align: left; font-weight: 600; border: 1px solid #047192;">Notes</th>
</tr>
</thead>
<tbody>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>A · INVOICE PRICE</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Goods price (Invoice EXW)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">50,000</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Ex-factory price</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>B · ORIGIN CHARGES</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Inland transport at origin</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">150</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Warehouse → Kaohsiung port</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Export clearance</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">90</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Export clearance</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Origin CFS (handling at origin port)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">50</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">At Kaohsiung</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Documentation and B/L issuance fee</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">45</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Bill of lading, telex release</td>
</tr>
<tr style="background-color: #e3f2fd;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>Total origin charges</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right; font-weight: 600;"><strong>335</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;"></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>C · INTERNATIONAL FREIGHT</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Sea freight LCL</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">520</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">≈ USD 260/CBM × 2</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Fuel surcharge (BAF/LSS)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">90</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">≈ USD 45/CBM × 2</td>
</tr>
<tr style="background-color: #e3f2fd;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>Total freight</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right; font-weight: 600;"><strong>610</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;"></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>D · INSURANCE</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Cargo insurance</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">70</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">≈ 0.14% × value</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>E · IMPORT LOCAL CHARGES (Vietnam ports)</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Destination THC (import port handling)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">140</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Cat Lai</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">D/O Fee (release order)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">35</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Shipping line agent</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">CIC (container imbalance)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">30</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Import surcharge</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">CFS charge (LCL warehouse)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">200</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">≈ USD 100/CBM × 2</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Documentation fee</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">25</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Forwarder</td>
</tr>
<tr style="background-color: #e3f2fd;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>Total import local charges</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right; font-weight: 600;"><strong>430</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;"></td>
</tr>
<tr style="background-color: #e3f2fd;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>DUTIABLE VALUE (CIF Vietnam border) = A+B+C+D</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right; font-weight: 600;"><strong>51,015</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>Basis for duty calculation</strong></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>F · CUSTOMS DUTIES AND CHARGES</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Import duty (5%)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">2,551</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Value × 5%</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Customs declaration fee</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">30</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">≈ VND 750,000</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>G · VIETNAM INLAND TRANSPORT</strong></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Port → warehouse</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">150</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Cat Lai → Binh Duong industrial zone</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="3"><strong>H · HIDDEN COSTS</strong></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">D&amp;D (expected cost)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">180</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">~15% of shipments incur</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Financing cost (25 days, 8%/year)</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">280</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Value × 8% × 25/365</td>
</tr>
<tr style="background-color: #e3f2fd;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>→ LANDED COST COGS</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right; font-weight: 600;"><strong>54,636</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>Excludes input VAT credit</strong></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;">Import VAT (8%) — input credit</td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right;">4,285</td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">(Value + duty) × 8%</td>
</tr>
<tr style="background-color: #e3f2fd;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>→ TOTAL CASH OUTLAY</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; text-align: right; font-weight: 600;"><strong>58,921</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;"><strong>Includes VAT</strong></td>
</tr>
</tbody>
</table>
<p><!-- HIGHLIGHT BOX --></p>
<div style="background: #fff3e0; border: 2px solid #ec7c31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p><strong>Reading the results:</strong> Landed cost COGS = <strong>USD 54,636</strong> → USD 54.64/unit (if 1,000 units), <strong>+9.3%</strong> vs. USD 50 invoice. This is the figure for calculating product cost and comparing suppliers.</p>
<p>Total cash outlay = <strong>USD 58,921</strong> (+17.8%) — used for cash flow planning. Of this, USD 4,285 VAT will be credited next period; actual VAT cost is only the financing charge ~USD 28.</p>
<p><strong>EXW view:</strong> Group B (origin) USD 335 and Group C (freight) USD 610 — total ~USD 945 — is the portion buried in supplier&#8217;s price under FOB/CIF. Breaking it out this way, the manufacturer knows exactly what&#8217;s paid for each segment and can negotiate each item.</p>
</div>
<p><!-- ACTION BOX --></p>
<div style="background: #e8f5e9; border: 2px solid #4caf50; padding: 20px; margin: 25px 0; border-radius: 5px;">
<h4 style="color: #2e7d32; margin: 0 0 15px 0; font-size: 16px;"><strong>Impact of FTA preference certificates</strong></h4>
<p style="margin: 0;">If goods from South Korea with C/O form VK (VKFTA — Vietnam-Korea Free Trade Agreement) with duty reduced from 5% to 0%: landed cost COGS becomes ~<strong>USD 52,085</strong> — saves USD 2,551 (~4.7% of landed cost) from just one valid C/O.</p>
</div>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-bottom: 10px; border-bottom: 2px solid #ec7c31;"><span style="color: #047192; font-weight: bold; font-size: 20px;">4.</span> Five actions to take now to control landed cost</h2>
<p><!-- ACTION BOX 1 --></p>
<div style="background: #e8f5e9; border: 2px solid #4caf50; padding: 20px; margin: 25px 0; border-radius: 5px;">
<h4 style="color: #2e7d32; margin: 0 0 15px 0; font-size: 16px;"><strong>Action 1 — Choose Incoterms based on control capability, not habit</strong></h4>
<p style="margin: 0;">If the manufacturer has a strong forwarder at origin, EXW/FOB gives lower total cost and better transparency than CIF/DDP. Calculate landed cost for each Incoterms option before finalizing the contract.</p>
</div>
<p><!-- ACTION BOX 2 --></p>
<div style="background: #e8f5e9; border: 2px solid #4caf50; padding: 20px; margin: 25px 0; border-radius: 5px;">
<h4 style="color: #2e7d32; margin: 0 0 15px 0; font-size: 16px;"><strong>Action 2 — Break down landed cost by eight groups when evaluating suppliers</strong></h4>
<p style="margin: 0;">Compare by group (origin, freight, import charges&#8230;) rather than just invoice price. 30–60 minutes of calculation can save tens of thousands USD/year and pinpoint exactly where the difference lies.</p>
</div>
<p><!-- ACTION BOX 3 --></p>
<div style="background: #e8f5e9; border: 2px solid #4caf50; padding: 20px; margin: 25px 0; border-radius: 5px;">
<h4 style="color: #2e7d32; margin: 0 0 15px 0; font-size: 16px;"><strong>Action 3 — Separate the two figures in accounting</strong></h4>
<p style="margin: 0;">Accounting records COGS at landed cost without input VAT credit; finance plans cash flow at total cash outlay including VAT. This is where many FDI factories go wrong, causing both cost of goods and cash flow to drift.</p>
</div>
<p><!-- ACTION BOX 4 --></p>
<div style="background: #e8f5e9; border: 2px solid #4caf50; padding: 20px; margin: 25px 0; border-radius: 5px;">
<h4 style="color: #2e7d32; margin: 0 0 15px 0; font-size: 16px;"><strong>Action 4 — Manage D&amp;D and C/O as cost levers, not just incidents</strong></h4>
<p style="margin: 0;">Track D&amp;D rate per shipment and valid C/O rate monthly as KPIs. These are the two items with the largest optimization margin that the organization controls.</p>
</div>
<p><!-- ACTION BOX 5 --></p>
<div style="background: #e8f5e9; border: 2px solid #4caf50; padding: 20px; margin: 25px 0; border-radius: 5px;">
<h4 style="color: #2e7d32; margin: 0 0 15px 0; font-size: 16px;"><strong>Action 5 — Review landed cost quarterly</strong></h4>
<p style="margin: 0;">Ocean freight, VAT rate (8% only until end 2026, expected to return to 10% from 2027), C/O duties per FTA schedule, and exchange rates all change. References built from 2024–2025 may be significantly outdated.</p>
</div>
<p><!-- CONCLUSION BOX --></p>
<div style="background: #fff3e0; border: 2px solid #ec7c31; padding: 20px; margin: 25px 0; border-radius: 5px;">
<p style="margin: 0;">Landed cost is not complicated — but calculating it correctly, breaking it down by group, and separating the two figures requires coordination between purchasing, customs, accounting, and forwarders. FDI manufacturers that build standard procedures will gain a clear advantage in supplier negotiations, cost control, and Incoterms decisions — three areas where a small error can cost tens of thousands USD annually without anyone in the organization knowing where the money went.</p>
</div>
<p><!-- CONTACT BOX --></p>
<div style="background: #f3e5f5; border: 2px solid #9c27b0; padding: 20px; margin: 30px 0; border-radius: 5px; text-align: center;">
<p><strong style="color: #7b1fa2; display: block; margin-bottom: 10px; font-size: 16px;">THT CARGO LOGISTICS</strong></p>
<p style="margin: 15px 0;">THT partners with FDI manufacturers buying under EXW/FOB terms: we organize the entire origin export process, provide actual local charge data from Cat Lai and Cai Mep, and build landed cost templates broken by eight groups for each import route.</p>
<p style="margin: 15px 0;"><strong>Contact THT to receive the landed cost Excel template (with COGS/cash flow split and cost group breakdown) plus guidance for your factory.</strong></p>
</div>
<p><!-- GLOSSARY --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin: 40px 0 20px 0; padding-top: 30px; border-top: 3px solid #047192; padding-bottom: 10px; border-bottom: 2px solid #ec7c31;">Glossary — Terminology reference table</h2>
<p style="margin: 15px 0;">Definitions of abbreviations and English terms used in this article, for reference by purchasing, customs, and accounting departments.</p>
<table style="width: 100%; border-collapse: collapse; margin: 25px 0; background-color: #fff;">
<thead>
<tr style="background-color: #047192;">
<th style="color: white; padding: 15px; text-align: left; font-weight: 600; border: 1px solid #047192;">Term / Abbreviation</th>
<th style="color: white; padding: 15px; text-align: left; font-weight: 600; border: 1px solid #047192;">Definition</th>
</tr>
</thead>
<tbody>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="2"><strong>Trade terms (Incoterms)</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>Incoterms</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">International Commercial Terms — international trade terms defining who bears costs and risks at each stage</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>EXW</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Ex Works — ex-factory; buyer bears all costs from supplier&#8217;s warehouse door</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>FOB</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Free On Board — free on board; seller bears costs until goods are on ship at export port</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>CIF</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Cost, Insurance, Freight — goods + insurance + freight; seller bears costs to import port</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>DDP</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Delivered Duty Paid — delivered with duties paid to buyer&#8217;s warehouse; seller bears nearly all costs</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="2"><strong>Shipping &amp; cargo</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>FCL</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Full Container Load — full container</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>LCL</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Less than Container Load — less than container load, shared container</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>CBM</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Cubic Meter — cubic meter (unit of cargo volume)</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>B/L</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Bill of Lading — sea bill of lading (shipping and ownership document)</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>Forwarder</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Freight forwarder — company organizing and coordinating shipments for the shipper</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="2"><strong>Fees &amp; surcharges</strong></td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>THC</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Terminal Handling Charge — port handling charge</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>D/O</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Delivery Order — release order</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>CIC</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Container Imbalance Charge — container imbalance surcharge</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>D&amp;D</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Detention &amp; Demurrage — container detention outside port &amp; demurrage at port storage</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="2"><strong>Customs &amp; duties</strong></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>HS code</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Harmonized System code — commodity classification code for duty purposes</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>C/O</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Certificate of Origin — certificate of origin (for FTA duty preferences)</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>MFN</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Most Favoured Nation — default duty rate (without FTA preference)</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>FTA</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Free Trade Agreement — preferential trade agreement (e.g., CPTPP, RCEP)</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>VAT</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Value Added Tax — value-added tax (input VAT is creditable at import)</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd; font-weight: 600;" colspan="2"><strong>Finance &amp; other</strong></td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>Landed cost</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Total cost to get goods to warehouse, ready for production</td>
</tr>
<tr style="background-color: #f9f9f9;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>COGS</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Cost of Goods Sold — cost of goods sold (landed cost excluding input VAT)</td>
</tr>
<tr style="background-color: #fff;">
<td style="padding: 12px 15px; border: 1px solid #ddd;"><strong>FDI</strong></td>
<td style="padding: 12px 15px; border: 1px solid #ddd;">Foreign Direct Investment — foreign direct investment</td>
</tr>
</tbody>
</table>
</article>
<p>Visits: 20</p><p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/the-true-logistics-cost-of-an-import-shipment/">The True Logistics Cost of an Import Shipment</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
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		<title>IS YOUR COMPANY ACTUALLY CONDUCTING AN ON-THE-SPOT IMPORT-EXPORT TRANSACTION?</title>
		<link>https://thtcargologs.com.vn/is-your-company-actually-conducting-an-on-the-spot-import-export-transaction/</link>
					<comments>https://thtcargologs.com.vn/is-your-company-actually-conducting-an-on-the-spot-import-export-transaction/#respond</comments>
		
		<dc:creator><![CDATA[thtcargologs]]></dc:creator>
		<pubDate>Fri, 31 Jul 2026 10:24:17 +0000</pubDate>
				<category><![CDATA[LOGISTICS KNOWLEGDE]]></category>
		<category><![CDATA[News]]></category>
		<guid isPermaLink="false">https://thtcargologs.com.vn/?p=8381</guid>

					<description><![CDATA[<p>IS YOUR COMPANY ACTUALLY CONDUCTING AN ON-THE-SPOT IMPORT-EXPORT TRANSACTION? Do you truly understand VAT regulations and the conditions for applying the 0% VAT rate to on-the-spot import-export transactions? This is no longer an issue affecting only a handful of businesses. Through our consulting work with FDI enterprises, we have noticed a problem that is becoming</p>
<p>The post <a rel="nofollow" href="https://thtcargologs.com.vn/is-your-company-actually-conducting-an-on-the-spot-import-export-transaction/">IS YOUR COMPANY ACTUALLY CONDUCTING AN ON-THE-SPOT IMPORT-EXPORT TRANSACTION?</a> appeared first on <a rel="nofollow" href="https://thtcargologs.com.vn">THT Cargo Logistics</a>.</p>
]]></description>
										<content:encoded><![CDATA[<article style="font-family: Arial, Helvetica, sans-serif; line-height: 1.8; color: #333333;"><!-- TITLE --></p>
<h1 style="color: #047192; font-size: 30px; font-weight: bold; margin-bottom: 20px;">IS YOUR COMPANY ACTUALLY CONDUCTING AN ON-THE-SPOT IMPORT-EXPORT TRANSACTION?</h1>
<p><!-- INTRO --></p>
<div style="background: #f4f8fb; padding: 20px; border-left: 5px solid #047192; margin: 30px 0;">
<p style="margin: 0;"><strong>Do you truly understand VAT regulations and the conditions for applying the 0% VAT rate to on-the-spot import-export transactions?</strong></p>
</div>
<p>This is no longer an issue affecting only a handful of businesses.</p>
<p>Through our consulting work with FDI enterprises, we have noticed a problem that is becoming increasingly common.</p>
<p>Many companies deliver goods within Vietnam, complete customs declarations, issue invoices applying the 0% VAT rate, and have even followed this practice for many years. However, the key question that should be asked is:</p>
<div style="background: #fff7e6; padding: 22px; border-left: 4px solid #EC7C31; margin: 30px 0;">
<h2 style="margin-top: 0; color: #ec7c31;">Does the transaction genuinely satisfy the legal nature of an on-the-spot import-export transaction?</h2>
</div>
<p>This is the issue businesses need to review carefully.</p>
<p>Since <strong>July 1, 2025</strong>, <strong>Law No. 90/2025/QH15</strong> has introduced <strong>Article 47a</strong> into the Customs Law, providing a clearer legal basis for on-the-spot import and export goods. In addition, <strong>Decree No. 167/2025/ND-CP</strong> amends Article 35 of Decree No. 08/2015/ND-CP, providing more detailed regulations on the scope and procedures applicable to this customs regime.</p>
<p>However, the existence of legal regulations governing on-the-spot import-export transactions does not mean that every transaction involving the delivery and receipt of goods within Vietnam automatically qualifies as an on-the-spot import-export transaction.</p>
<p>This is precisely the point that businesses should reassess before continuing to apply the relevant tax treatment and customs procedures.</p>
<p><!-- SECTION 1 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">1. First of All: What Is an On-the-Spot Import-Export Transaction?</h2>
<p>Under current regulations, on-the-spot import and export goods generally include the following cases:</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 25px 0;">
<ul style="margin-bottom: 0;">
<li>Goods processed in Vietnam under a processing contract with a foreign trader, where the foreign trader sells or transfers those goods to an organization or individual in Vietnam.</li>
<li>Goods bought, sold, leased, or borrowed between a Vietnamese enterprise and a foreign trader, where the foreign trader designates the delivery and receipt of the goods with another enterprise located in Vietnam.</li>
</ul>
</div>
<p>The most important element of this regulation lies in the phrase:</p>
<div style="background: #fff7e6; padding: 20px; border-left: 4px solid #EC7C31; margin: 25px 0; text-align: center;">
<p><strong style="font-size: 20px; color: #ec7c31;">&#8220;Upon the designation of a foreign trader&#8221;<br />
</strong></p>
</div>
<p>Therefore, when determining whether a transaction qualifies as an on-the-spot import-export transaction, businesses should not simply rely on the fact that the goods are delivered within Vietnam.</p>
<p>More importantly, they must evaluate the entire transaction structure.</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 30px 0;">
<h3 style="margin-top: 0; color: #047192;">Key Questions Businesses Should Answer</h3>
<ul style="margin-bottom: 0;">
<li>Who is the seller?</li>
<li>Who is the buyer?</li>
<li>Who is the foreign trader involved?</li>
<li>Which parties signed the contract?</li>
<li>Who designated the delivery of the goods to the Vietnamese enterprise?</li>
<li>Between which parties does the payment flow occur?</li>
<li>Are the commercial, customs, and accounting documents fully consistent with one another?</li>
</ul>
</div>
<p>These are the factors that determine the true legal nature of the transaction—not merely the physical location where the goods are delivered.</p>
</article>
<article style="font-family: Arial, Helvetica, sans-serif; line-height: 1.8; color: #333333;"><!-- SECTION 2 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">2. Why Is This Particularly Important for FDI Enterprises?</h2>
<p>Within multinational corporations&#8217; supply chains, a common transaction model is structured as follows:</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 25px 0;">
<p style="margin: 0; text-align: center; font-weight: bold;">Foreign Parent Company / Overseas Customer</p>
<p style="margin: 10px 0; text-align: center;">↓ instructs</p>
<p style="margin: 0; text-align: center; font-weight: bold;">Company A in Vietnam</p>
<p style="margin: 10px 0; text-align: center;">↓ delivers goods</p>
<p style="margin: 0; text-align: center; font-weight: bold;">Company B in Vietnam</p>
</div>
<p>The goods never physically leave Vietnam, yet the transaction is structured based on a foreign trader who instructs the delivery and receipt of the goods within Vietnam.</p>
<p>Where all legal requirements are satisfied, this may qualify as an on-the-spot import and export transaction.</p>
<p>However, if a business simply assumes:</p>
<div style="background: #fff7e6; padding: 20px; border-left: 4px solid #EC7C31; margin: 25px 0;">
<p style="margin: 0; font-style: italic;">&#8220;Our overseas customer instructed us to deliver the goods to another company in Vietnam.&#8221;</p>
</div>
<p>without reviewing the contractual structure, the transaction parties, and the complete documentary flow, there is still insufficient basis to conclude that the transaction qualifies as on-the-spot import and export.</p>
</article>
<p><!-- SECTION 3 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">3. Important Note: Not Every Transaction with an Export Processing Enterprise (EPE) Qualifies as On-the-Spot Import and Export</h2>
<p>Following July 1, 2025, businesses should no longer assume that every transaction between a domestic enterprise and an Export Processing Enterprise (EPE) is excluded from on-the-spot import and export.</p>
<p>In Official Letter No. 16946/CHQ-GSQL dated July 30, 2025, the Customs Department clarified that transactions involving the delivery and receipt of goods between domestic enterprises and EPEs, or between EPEs, under the instruction of a foreign trader pursuant to sales, processing, leasing, or lending contracts fall within the scope of on-the-spot import and export transactions.</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 30px 0;">
<p style="margin-bottom: 0;">Accordingly, transactions between domestic enterprises and EPEs, or between EPEs, that are carried out under the instruction of a foreign trader pursuant to commercial, processing, leasing, or lending contracts may qualify as on-the-spot import and export.</p>
</div>
<p>Conversely, where the transaction simply involves:</p>
<div style="background: #fff7e6; padding: 20px; border-left: 4px solid #EC7C31; margin: 25px 0;">
<p style="margin: 0; font-weight: bold;">A domestic enterprise → directly selling goods to an EPE</p>
<p style="margin-top: 15px; margin-bottom: 0;">without a transaction structure based on the instruction of a foreign trader, the transaction should be assessed as a standard export/import transaction rather than automatically being classified as on-the-spot import and export.</p>
</div>
<p>Therefore, the fact that the counterparty is an EPE alone is <strong>not</strong> the determining criterion for identifying an on-the-spot import and export transaction.</p>
<p><!-- SECTION 4 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">4. Is a Three-Party Contract Mandatory?</h2>
<p>This is another area that frequently causes confusion for FDI enterprises. Instead of simply asking:</p>
<div style="background: #fff7e6; padding: 18px; border-left: 4px solid #EC7C31; margin: 25px 0;">
<p style="margin: 0; font-style: italic;">&#8220;Is there a three-party contract?&#8221;</p>
</div>
<p>Businesses should instead ask:</p>
<div style="background: #f4f8fb; padding: 18px; border-left: 4px solid #047192; margin: 25px 0;">
<p style="margin: 0; font-style: italic;">&#8220;How is the legal relationship between the seller, the foreign trader, and the consignee reflected within this transaction?&#8221;</p>
</div>
<p>The essence of an on-the-spot import and export transaction lies in the foreign trader&#8217;s commercial relationship with the parties and its instruction regarding the delivery and receipt of goods within Vietnam.</p>
<p>Accordingly, when reviewing a transaction, businesses should examine all of the following documents together:</p>
<ul>
<li>Sales contract;</li>
<li>Contract appendices;</li>
<li>Purchase Order (PO);</li>
<li>Delivery instructions;</li>
<li>Commercial Invoice;</li>
<li>Packing List;</li>
<li>Customs declaration;</li>
<li>Payment documents; and</li>
<li>Any supporting documents demonstrating the legal relationship between the parties.</li>
</ul>
<p>The existence or absence of a three-party contract should <strong>not</strong> be used as the sole basis for determining whether a transaction qualifies as on-the-spot import and export.</p>
<p><!-- SECTION 5 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">5. The More Critical Issue: 0% VAT</h2>
<p>This is the area that businesses should pay the closest attention to.</p>
<p>Simply because a company considers a transaction to be an &#8220;on-the-spot import and export transaction&#8221; does <strong>not</strong> automatically mean that it qualifies for the 0% Value-Added Tax (VAT) rate.</p>
<p>The 0% VAT rate is a separate tax matter, and businesses must satisfy all applicable conditions relating to eligible transactions, supporting documentation, and required evidence.</p>
<p>Effective July 1, 2025, the new VAT Law and its implementing regulations came into force. The Ministry of Finance also issued Circular No. 69/2025/TT-BTC providing guidance on documentation and procedures for applying the 0% VAT rate.</p>
<p>Accordingly, businesses issuing VAT invoices at the 0% rate for transactions involving the delivery of goods within Vietnam should ask themselves at least the following three questions:</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 30px 0;">
<ul style="margin-bottom: 0;">
<li>① Does my transaction genuinely fall within the scope of exported goods or on-the-spot import and export?</li>
<li>② Do I possess sufficient documentation proving that the transaction satisfies all conditions for applying the 0% VAT rate?</li>
<li>③ Are the contracts, delivery instructions, customs declarations, invoices, and payment documents fully consistent with one another?</li>
</ul>
</div>
<p>If any part of the transaction chain is inconsistent, the resulting risk may extend beyond customs procedures to include VAT compliance, invoicing requirements, and accounting records.</p>
<p><!-- SECTION 6 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">6. Four Transaction Categories That FDI Enterprises Should Review Carefully</h2>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 30px;">Category 1 – Selling Goods to a Vietnamese Enterprise Under the Instruction of a Foreign Company</h3>
<p>Businesses should verify:</p>
<ul>
<li>Whether the overseas company is genuinely acting as the foreign trader in the transaction;</li>
<li>Which parties have signed the contract;</li>
<li>Whether there is a delivery instruction specifying delivery within Vietnam;</li>
<li>Whether the consignee is the designated recipient; and</li>
<li>Whether the payment flow matches the transaction structure.</li>
</ul>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 35px;">Category 2 – Selling Goods to an Export Processing Enterprise (EPE)</h3>
<p>Businesses should not automatically assume that this constitutes an on-the-spot import and export transaction.</p>
<p>Instead, determine whether:</p>
<ul>
<li>The transaction is a normal domestic sale between a domestic enterprise and an EPE; or</li>
<li>The transaction is carried out under the instruction of a foreign trader.</li>
</ul>
<p>Each scenario may require a different customs treatment.</p>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 35px;">Category 3 – Purchasing Goods Domestically Under the Instruction of a Parent Company or Foreign Customer</h3>
<p>This is a common scenario for many FDI enterprises.</p>
<p>Businesses should clearly identify:</p>
<ul>
<li>Who is the buyer;</li>
<li>Who is the seller;</li>
<li>Whether the foreign company is a contracting party;</li>
<li>Who issues the delivery instruction; and</li>
<li>Whether the Vietnamese consignee is the designated recipient.</li>
</ul>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 35px;">Category 4 – Transactions Currently Applying the 0% VAT Rate</h3>
<p>This is the highest-priority category for review.</p>
<p>Businesses should not simply verify:</p>
<div style="background: #fff7e6; padding: 18px; border-left: 4px solid #EC7C31; margin: 25px 0;">
<p style="margin: 0; font-style: italic;">&#8220;Has an on-the-spot customs declaration been filed?&#8221;</p>
</div>
<p>Instead, they should verify:</p>
<div style="background: #f4f8fb; padding: 18px; border-left: 4px solid #047192; margin: 25px 0;">
<p style="margin: 0; font-style: italic;">&#8220;Do the customs declaration, contract, delivery instruction, invoice, and payment documents consistently reflect the same underlying transaction?&#8221;</p>
</div>
<p><!-- SECTION 7 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 45px;">7. Compliance Checklist for Businesses</h2>
<p><!-- STEP 1 --></p>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 30px;">Step 1 – Map Out the Transaction Structure</h3>
<p>For each transaction, draw a simple transaction flow:</p>
<div style="background: #f4f8fb; padding: 18px; border-left: 4px solid #047192; margin: 25px 0; text-align: center; font-weight: bold; font-size: 18px; color: #047192;">Seller → Foreign Trader → Receiving Party</div>
<p>Then answer the following questions:</p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 25px 0;">
<ul style="margin: 0; padding-left: 20px;">
<li>Who signed the contract?</li>
<li>Who issued the invoice?</li>
<li>Who made the payment?</li>
<li>Who delivered the goods?</li>
<li>Who received the goods?</li>
<li>Who designated the delivery location?</li>
</ul>
</div>
<p>If your business cannot clearly answer all six questions, it is too early to conclude that the transaction qualifies as an on-the-spot import-export transaction.</p>
<p><!-- STEP 2 --></p>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 35px;">Step 2 – Review the Contracts</h3>
<p>Review the following documents:</p>
<div style="background: #f4f8fb; padding: 20px; border-left: 4px solid #047192; margin: 25px 0;">
<ul style="margin: 0; padding-left: 20px;">
<li>Sales Contract;</li>
<li>Purchase Order (PO);</li>
<li>Contract Appendices;</li>
<li>Delivery Terms;</li>
<li>Payment Terms;</li>
<li>Delivery Designation Clauses.</li>
</ul>
</div>
<p><!-- STEP 3 --></p>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 35px;">Step 3 – Cross-check Supporting Documents</h3>
<p>Cross-check the following:</p>
<div style="background: #f4f8fb; padding: 18px; border-left: 4px solid #047192; margin: 25px 0; text-align: center; font-weight: bold; color: #047192;">Contract <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> PO <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Invoice <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Packing List <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Customs Declaration <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Payment</div>
<p>The information across all documents must be consistent and accurately reflect the true nature of the transaction.</p>
<p><!-- STEP 4 --></p>
<h3 style="color: #047192; font-size: 20px; font-weight: bold; margin-top: 35px;">Step 4 – Review VAT 0% Eligibility</h3>
<p>Do not simply ask:</p>
<div style="background: #f4f8fb; padding: 18px; border-left: 4px solid #047192; margin: 20px 0;"><strong>&#8220;If there is an on-the-spot import-export customs declaration, can the transaction automatically apply the 0% VAT rate?&#8221;</strong></div>
<p>Instead, ask:</p>
<div style="background: #fff7e6; padding: 20px; border-left: 4px solid #EC7C31; margin: 20px 0;"><strong><br />
&#8220;Does this transaction fully satisfy the legal requirements for applying the 0% VAT rate under Vietnam&#8217;s VAT regulations, and does the business possess sufficient supporting documentation?&#8221;<br />
</strong></div>
<p><!-- SECTION 8 --></p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold; margin-top: 50px;">8. A Legal Change That Represents a Major Compliance Challenge</h2>
<p>Law No. 90/2025/QH15 took effect on July 1, 2025, introducing Article 47a on on-the-spot import and export goods. Decree No. 167/2025/ND-CP further clarifies the procedures under Article 35 of Decree No. 08/2015/ND-CP.</p>
<p>However, businesses need to change more than just customs declaration codes. More importantly, they need to change the way they assess these transactions:</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 30px 0;">
<p style="margin-top: 0;">Do not determine whether a transaction is an on-the-spot import-export transaction solely because <strong>&#8220;the goods are delivered within Vietnam.&#8221;</strong></p>
<p style="margin-bottom: 0;">Instead, determine it based on:</p>
<div style="margin-top: 15px; font-weight: bold; color: #047192; text-align: center; font-size: 18px; line-height: 1.8;">TRANSACTION SUBSTANCE → LEGAL PARTIES → CONTRACT → DELIVERY INSTRUCTION → GOODS FLOW → PAYMENT FLOW → CUSTOMS DOCUMENTATION → VAT TREATMENT</div>
</div>
<p>A transaction may be operationally correct from a logistics perspective but still fail to comply with customs and tax regulations.</p>
<h2 style="color: #047192; font-size: 24px; font-weight: bold;">THT Cargo Logistics – Recommendations for FDI Enterprises</h2>
<p>If your company is involved in any of the following transactions:</p>
<div style="background: #f4f8fb; padding: 22px; border-left: 4px solid #047192; margin: 25px 0;">
<ul style="margin: 0; padding-left: 20px;">
<li>Domestic enterprise <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Foreign enterprise;</li>
<li>Domestic enterprise <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> Export Processing Enterprise (EPE);</li>
<li>EPE <img src="https://s.w.org/images/core/emoji/17.0.2/72x72/2194.png" alt="↔" class="wp-smiley" style="height: 1em; max-height: 1em;" /> EPE;</li>
<li>Goods delivered within Vietnam under the instruction of an overseas parent company or foreign customer;</li>
<li>Or transactions currently applying the 0% VAT rate for goods delivered within Vietnam,</li>
</ul>
</div>
<p>Do not limit your review to the customs declaration alone. Review the entire transaction structure.</p>
<p>In particular, ensure you can answer these three questions:</p>
<div style="background: #fff7e6; padding: 22px; border-left: 4px solid #EC7C31; margin: 30px 0;">
<ol style="margin: 0; padding-left: 20px;">
<li>Does this transaction genuinely qualify as an on-the-spot import-export transaction?</li>
<li>Is there a foreign trader involved who officially instructs the delivery and receipt of the goods?</li>
<li>Does the current documentation provide sufficient legal basis to apply the 0% VAT rate?</li>
</ol>
</div>
<p>This is the right time for FDI enterprises to proactively review their transaction structures before questions are raised by Customs or the Tax Authority.</p>
<div style="background: #047192; color: #ffffff; padding: 25px; border-radius: 6px; margin-top: 35px;">
<p style="margin: 0;"><strong>THT Cargo Logistics</strong> supports businesses in reviewing transaction structures, on-the-spot import-export documentation, customs declaration codes, and VAT-related compliance issues.</p>
</div>
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