• Updates lists of prohibited goods and goods subject to licenses or conditions;
• Revises certain foreign trade administrative procedures;
• Further decentralizes selected regulatory responsibilities;
• Allows foreign-invested enterprises to conduct merchanting trade within a defined scope;
• Updates certain requirements for processing goods for foreign traders;
• Clarifies rules on temporary import for re-export and temporary export for re-import;
• Updates procedures relating to Certificates of Free Sale (CFS).

Transitional Period: What Businesses Need to Know

The effective date of Decree 292 does not mean that all existing licenses and previous implementing regulations automatically became invalid on 5 September 2026.

Under the transitional provisions:

• Licenses issued before 5 September 2026 remain valid according to their approved contents and validity periods;
• Amendments or supplements made after 5 September 2026 must comply with Decree 292;
• Certain ministerial regulations previously guiding Decree 69 may continue to apply during the transitional period until 31 December 2026;
• Complete administrative applications received before 5 September 2026 continue to be processed under the rules applicable when they were received.

• Importing raw materials, components or semi-finished products;
• Importing machinery and equipment;
• Importing or exporting goods subject to licenses, conditions or specialized regulatory control;
• Importing chemicals;
• Processing goods for foreign traders;
• Temporary import for re-export or temporary export for re-import for warranty, maintenance, repair or replacement;
• Exporting products requiring a Certificate of Free Sale (CFS);
• Conducting merchanting trade;
• Importing used goods;
• Sourcing materials through complex or multi-country supply chains.

3.1. Updated Import-Export Control Lists and New Supply Chain Risks

Decree 292 reissues important regulatory lists covering:

• Prohibited exports and imports;
• Goods subject to designated trader requirements;
• Goods subject to import-export licenses or conditions;
• Goods related to Certificates of Free Sale;
• Goods prohibited from temporary import for re-export and merchanting trade.

Forced Labor Becomes a Supply Chain Compliance Issue

One particularly important provision concerns products and goods that are mined, produced or manufactured, wholly or partly, through forced labor, where applicable under relevant international treaties to which Vietnam is a party.

For FDI manufacturers, this expands the compliance perspective.

Traditional import compliance commonly focuses on:

HS (Harmonized System) is the international system used to classify traded goods for customs purposes.

Supply chain risk assessment may now also need to consider:

However, businesses should avoid over-interpreting this requirement.

Decree 292 does not currently establish a universal requirement for every imported shipment to carry a separate “forced-labor-free certificate.”

The practical recommendation is therefore to strengthen supplier due diligence and traceability where supply chain risk is significant, while continuing to monitor further implementation guidance.

Specially Controlled Chemicals

Decree 292 also reflects the updated regulatory framework for specially controlled chemicals.

Manufacturers importing chemicals should not rely on Decree 292 alone to determine licensing requirements.

The applicable assessment may also require review of the Law on Chemicals and specialized chemical regulations in force at the time of import.

3.2. Foreign-Invested Enterprises May Conduct Merchanting Trade Within a Limited Scope

This is one of the more commercially significant changes for foreign-invested enterprises.

Under the previous framework, foreign-invested economic organizations were restricted from conducting merchanting trade.

Under Decree 292, foreign-invested enterprises may conduct merchanting trade where:

The activity must also be consistent with the enterprise’s registered business or investment activities.

Example

A Vietnam FDI company:

• Purchases goods from South Korea;
• Sells them to a customer in Indonesia;
• The goods are shipped directly from South Korea to Indonesia.

Such a transaction may fall within the new permitted scope, subject to the applicable conditions.

3.3. Certificate of Free Sale Procedures Become Faster and Clearer

A Certificate of Free Sale (CFS) is commonly required for certain exports where the importing country requests evidence that the product may be legally manufactured and circulated in Vietnam.

Under Decree 292:

• Notification of an incomplete application is generally made within 2 working days;
• A CFS is generally issued within 2 working days after a complete and valid application is received;
• An export CFS is valid for 5 years from the date of issuance, unless specialized legislation provides otherwise;
• The basic dossier is simplified compared with the previous framework.

What does this mean for FDI manufacturers?

Manufacturers that regularly export products requiring a CFS should review:

3.4. Processing for Foreign Traders Requires Closer Alignment Between Contracts and Production Data

For manufacturers processing goods for foreign traders, Decree 292 places greater emphasis on maintaining consistency between contractual information and actual production data.

Relevant information may include:

• Raw materials;
• Auxiliary materials;
• Supplies;
• Components;
• Semi-finished products;
• Material usage norms;
• Consumption norms;
• Wastage rates.

Where certain norms or production inputs change during contract performance, the relevant changes may need to be reflected in an appendix to the processing contract before implementation, depending on the applicable provision.

Why is this important?

The Customs team should not manage these data independently from Production and Warehouse.

THT recommends checking consistency across:

Where:

• BOM (Bill of Materials) means the list or structure of materials and components required to manufacture a product;
• ERP (Enterprise Resource Planning) means an integrated enterprise resource planning and management system.

If actual production changes but the relevant contractual or customs records are not updated accordingly, businesses may face difficulties during customs reconciliation, explanation or finalization reporting.

3.5. Temporary Import for Re-export for Warranty and Repair Is Clarified

Decree 292 provides clearer rules for certain goods that:

• Were manufactured by the trader;
• Were previously exported;
• Are returned to Vietnam for warranty, maintenance, repair or replacement;
• Will subsequently be re-exported to the foreign customer.

Where statutory conditions are satisfied, a temporary import for re-export license may not be required.

Why is this useful for manufacturers?

This is particularly relevant to FDI manufacturers that handle:

• Customer returns;
• Warranty cases;
• Defective exported products;
• Repair or maintenance;
• Replacement of exported goods.

Faster CFS Procedures

Shorter processing times and clearer validity rules may reduce administrative lead time.

More International Trading Options

Eligible FDI enterprises may have an additional option for merchanting trade between two foreign countries.

Clearer Warranty and Repair Procedures

Manufacturers may have a clearer regulatory basis for handling certain returned exported goods.

Further Administrative Decentralization

Certain procedures can be handled closer to the enterprise’s operating location.

1. Existing Product Compliance Databases May Be Outdated

Businesses using internal regulatory master lists created under Decree 69 should review them against the new framework.

2. Supply Chain Compliance Is Becoming More Important

The forced-labor provision makes supplier origin and traceability increasingly relevant to import compliance.

3. Processing Data Must Match Operational Reality

Differences between contracts, material norms, warehouse records, production data and customs records may create compliance risk.

4. Transitional Rules May Cause Confusion

Decree 292 is already effective, while certain previous implementing regulations may remain applicable during the transition period.

5. “Used Goods” Does Not Mean All Used Machinery Is Prohibited

Certain categories of used goods are prohibited or controlled.

However, this does not mean all used industrial machinery and equipment are prohibited from import into Vietnam.

Used industrial machinery must still be assessed under the relevant specialized regulations.

☐ Review the company’s current import-export product master list.

☐ Recheck HS codes, product descriptions and applicable specialized regulations for higher-risk products.

☐ Review goods subject to prohibition, licensing or conditional import-export requirements.

☐ For complex supply chains, assess supplier origin, manufacturing location and traceability.

☐ For merchanting trade, verify the actual cargo flow and registered business/investment scope before signing the transaction.

☐ For CFS-related exports, update the application procedure, authority, documentation and expected processing time.

☐ For processing operations, review contracts, appendices, production norms, BOM, warehouse data, production data and customs records.

☐ Review Standard Operating Procedures (SOPs) for temporary import for re-export and temporary export for re-import involving warranty, maintenance, repair or replacement.

☐ Identify existing licenses and pending applications to determine whether transitional rules or Decree 292 apply.

☐ For new products or unusual transactions, conduct a regulatory review before purchase order issuance or shipment, rather than after the cargo arrives in Vietnam.

Some rules continue or further develop mechanisms introduced under earlier regulations.

Businesses should focus on the current procedures, processing time and validity requirements.

THT Recommendation

The most effective response is not simply to ask the Customs team to read the new Decree.

FDI factories should conduct a cross-functional compliance review involving:

with one practical objective:

Level 1 — Official Legal Sources

1. Decree No. 292/2026/ND-CP dated 22 July 2026 of the Government of Vietnam

Effective from 5 September 2026 and replacing Decree No. 69/2018/ND-CP.

View / Download Decree No. 292/2026/ND-CP – English Version

2. Decree No. 69/2018/ND-CP dated 15 May 2018 of the Government of Vietnam

Previous foreign trade management framework used for comparison.

3. Decree No. 146/2025/ND-CP dated 12 June 2025 of the Government of Vietnam

Relevant to decentralization and delegation in the industry and trade sector.

4. Circular No. 41/2026/TT-BCT dated 22 July 2026 of the Ministry of Industry and Trade

Regulating lists of scrap and used goods temporarily suspended from temporary import for re-export and merchanting trade.

COMPLIANCE NOTE

This compliance alert is intended to help businesses identify key regulatory changes and prepare appropriate compliance measures. The regulatory treatment of each shipment must be determined based on its HS code, product description and characteristics, intended use, enterprise type, transaction structure and specialized regulations in force at the time of implementation.

Is Your FDI Factory Ready for Decree 292/2026/ND-CP?

THT Cargo Logistics supports FDI manufacturers in reviewing import-export product policies, controlled goods, merchanting trade, processing activities, CFS procedures, temporary import for re-export, used goods and supply chain compliance risks based on the actual products and transaction flows of each factory.

CONTACT THT CARGO LOGISTICS

• An Export Processing Enterprise (EPE) and a domestic enterprise;
• Two EPEs;
• An EPE and a branch.

9 September 2026 is the implementation date of the automated confirmation functionality, not the effective date of Circular No. 121/2025/TT-BTC.

Circular No. 121/2025/TT-BTC was issued on 18 December 2025 and took effect on 1 February 2026.

• Export Processing Enterprises (EPEs) conducting transactions with domestic enterprises;
• Domestic enterprises purchasing, selling, leasing or borrowing goods from EPEs;
• Transactions involving goods between two EPEs;
• Transactions between an EPE and a branch where customs procedures are required;
• EPEs purchasing, selling, processing, leasing or borrowing goods from foreign traders where the foreign trader designates delivery of the goods to a domestic enterprise or another EPE in Vietnam.

Case 1 — Transactions Between an EPE and a Domestic Enterprise, Between Two EPEs, or Between an EPE and a Branch

For customs declarations registered on or after 9 September 2026:

The XKPTQ/NKPTQ declaration format is consistent with Circular No. 121/2025/TT-BTC for this category of transactions. Circular 121 specifically requires #&XKPTQ on the export declaration and the corresponding export declaration number in the internal management number field of the import declaration.

Case 2 — On-the-Spot Export/Import Transactions Designated by a Foreign Trader

Where an EPE purchases, sells, processes, leases or borrows goods from a foreign trader, and that foreign trader designates delivery of the goods to a domestic enterprise or another EPE in Vietnam, customs procedures continue to be carried out under the provisions governing on-the-spot export/import in Article 86 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 121/2025/TT-BTC.

The required declaration format is:

Errors to avoid:

• Using XKPTQ/NKPTQ instead of XKTC/NKTC, or vice versa;
• Omitting the required declaration format;
• Entering incorrect first 11 characters of the export declaration number;
• Linking the import declaration to the wrong export declaration.

• Customs declaration templates;
• Pre-set declaration data;
• Middleware or interfacing software;
• Functions that copy data from previous customs declarations;
• Automated tools that populate customs declaration fields.

Before 9 September 2026, THT recommends that enterprises:

1. Review customs declaration SOPs for transactions involving EPEs.
2. Clearly identify which transactions fall under XKPTQ/NKPTQ and which fall under XKTC/NKTC.
3. Update existing customs declaration templates and master data.
4. Review customs declaration software and automation tools where information in the “Enterprise’s Internal Management Number” field has been pre-configured.
5. Add a control step to verify the first 11 characters of the corresponding export customs declaration number before transmitting the import customs declaration.
6. Add a specific export-import declaration matching check to the customs clearance checklist.
7. Inform relevant Import-Export/Customs, Logistics and Warehouse personnel of the system implementation date of 9 September 2026.
8. For multi-party transactions or cases where it is unclear whether a transaction constitutes a non-tariff-zone transaction or an on-the-spot export/import transaction, determine the actual transaction structure before selecting the declaration format.

PRACTICAL RISK

The practical risk lies in enterprises continuing to use previous declaration templates or selecting the wrong declaration format after the system transition.

THT Cargo Logistics will continue to monitor implementation guidance from the Customs authorities as the automated functionality officially goes live from 9 September 2026 and will provide further updates should additional guidance or material changes arise during actual implementation.

Official Letter No. 20991/CHQ-GSQL dated 26 August 2026 issued by the Customs Department

Re: Confirmation through the customs supervision area for non-tariff-zone customs declarations.

View Attached Official Letter No. 20991/CHQ-GSQL

Circular No. 121/2025/TT-BTC dated 18 December 2025 issued by the Ministry of Finance

Effective from 1 February 2026, amending and supplementing provisions governing customs procedures, customs inspection and supervision, export and import duties, and tax administration for exported and imported goods.

View Circular No. 121/2025/TT-BTC on the Government Portal

IS YOUR EPE READY FOR 9 SEPTEMBER 2026?

If your company operates an EPE/EPE-related supply chain, now is the time to review your transaction flows, declaration formats, customs SOPs and export-import declaration matching controls before the automated confirmation functionality goes live.

CONTACT THT CARGO LOGISTICS

RED — CRITICAL

Urgency: IMMEDIATE ACTION required for enterprises currently importing or planning to import goods containing Lead (Pb).

The Official Dispatch is not a new legal instrument, nor is it a ruling directly applicable to every type of lead alloy or product containing lead. Nevertheless, it provides an important indication of how Customs authorities are currently assessing goods containing lead during import customs clearance.

Notably, Official Dispatch No. 21103 confirms that “Lead and lead compounds” are classified under Group 1 of the List of Chemicals Requiring Special Control in Appendix III to Decree No. 24/2026/ND-CP.

• Pure lead or lead ingots;
• Lead alloys;
• Semi-finished goods, raw materials or materials containing lead;
• Goods whose COA or SDS indicates a significant concentration of Lead (Pb);
• Materials used in electrical and electronics manufacturing, batteries, mechanical engineering, metal casting, components, industrial materials or other industries using lead-containing alloys.

Import-Export / Customs – Procurement – Engineering / R&D – QA – EHS / Regulatory Affairs – Warehouse – Production

First, lead is included in the List of Chemicals Requiring Special Control.

“Lead and lead compounds” are listed under Group 1 of Appendix III to Decree No. 24/2026/ND-CP.

Second, the 1% by-mass threshold is an important benchmark for mixtures.

Under Part II of Appendix III to Decree No. 24/2026/ND-CP, a mixture containing at least one Group 1 component at a concentration exceeding 1% by mass falls within the category of mixtures requiring special control.

Third, where goods are determined to constitute chemicals requiring special control, an import license is generally required.

The Customs Department states that where chemicals requiring special control are imported, the enterprise must obtain a License to Import Chemicals Requiring Special Control.

Fourth, there is no general transitional exemption merely because the enterprise imported the same goods in the past.

Official Dispatch No. 21103 notes that the specialized legislation does not provide a general transitional period for chemicals newly included in Appendix III.

Fifth, applicable exemptions must still be reviewed.

Official Dispatch No. 21103 also refers to Article 21 of Decree No. 26/2026/ND-CP, as amended and supplemented by Resolution No. 19/2026/NQ-CP, which provides exemptions from certain export and import licensing requirements.

chemical composition → concentration → nature of the goods → intended use → applicable exemptions

Therefore, descriptions provided by suppliers such as “Lead Alloy”, “metal part”, “lead piece” or “finished part”, or the fact that the goods have already been cast, cut or otherwise formed, do not automatically exclude them from chemical regulatory requirements.

“We have been importing this item for many years.”

• Customs clearance delays;
• Disruption to material supply and production schedules;
• Additional container demurrage/detention and terminal or storage charges;
• Additional specialized regulatory procedures;
• Potential administrative penalties, depending on the specific documentation, timing and circumstances of the case.

However, THT does not recommend stating that “every lead alloy product containing more than 1% lead automatically requires an import license.”

Step 1 — Composition

Does the product contain Lead (Pb), a Group 1 chemical, and does the concentration exceed the applicable control threshold?

Step 2 — Legal Classification of the Goods

Does the imported item legally constitute a mixture requiring special control, or should it instead be classified as a product or goods containing hazardous chemicals?

Step 3 — Exemption

Does the specific import transaction qualify for an exemption under Article 21 of Decree No. 26/2026/ND-CP and the applicable amendments currently in force?

If the assessment concludes that the goods constitute a chemical or mixture requiring special control and no applicable exemption is available, the enterprise must obtain the relevant import license before carrying out customs clearance procedures.

• Official Dispatch No. 21103/CHQ-GSQL dated 28 August 2026 issued by the Vietnam Customs Department – Re: issues and recommendations concerning regulations applicable to lead ingots.
• Law on Chemicals No. 69/2025/QH15, issued on 14 June 2025 and effective from 1 January 2026.
• Decree No. 24/2026/ND-CP, effective from 17 January 2026 – Lists of chemicals governed by the Law on Chemicals.
• Decree No. 26/2026/ND-CP, effective from 17 January 2026 – Management of chemical activities and hazardous chemicals in products and goods.
• Resolution No. 19/2026/NQ-CP dated 29 April 2026 – including amendments and simplification of certain administrative procedures and business conditions under the management of the Ministry of Industry and Trade.

COMPLIANCE NOTE

The licensing requirement for each imported item should be determined based, at a minimum, on its chemical composition, concentration, SDS/COA, physical structure, intended use and applicable exemptions.

Enterprises should not determine the regulatory status of an item solely from the commercial description “Lead Alloy” or its HS code.

Need Support Reviewing Your Lead / Lead Alloy Imports?

THT Cargo Logistics supports FDI manufacturers in reviewing chemical composition, SDS/COA, import licensing requirements, applicable exemptions and customs compliance risks before shipment and customs declaration.

On 08 July 2026, the Government of Vietnam issued Decree No. 275/2026/ND-CP on administrative penalties for violations in the field of chemicals and industrial explosives.

The Decree will officially take effect from 25 August 2026, replacing the relevant regulations under Decree No. 71/2019/ND-CP, as amended by Decree No. 17/2022/ND-CP.

Manufacturing enterprises that import, use, store or handle chemicals as raw materials, additives or supporting substances in their production processes should also review their current compliance status.

The key question for manufacturers is not simply “How much is the penalty?” but whether their licenses, chemical documentation, declared information and actual factory operations remain consistent with one another.

• Safety conditions for chemical manufacturing, trading and storage services;
• Certificates and licenses for conditional chemicals and specially controlled chemicals;
• Chemical trading and storage activities;
• Declaration of imported chemicals;
• Import and export of regulated chemicals;
• Updating information in the specialized chemical database;
• Chemical classification under the GHS system;
• Safety Data Sheets (SDS/MSDS);
• Registration and management of new chemicals.

For an organization committing the same violation, the monetary penalty is generally twice the amount applicable to an individual.

Individuals: VND 3 million – VND 50 million

Organizations: VND 6 million – VND 100 million per violation

However, the monetary fine may not always be the most significant business risk.

Certain violations may also result in additional penalties or remedial measures. In cases involving imported chemicals, depending on the specific violation, the enterprise may also face measures such as compulsory removal of goods from Vietnamese territory or re-export.

For FDI manufacturers, such consequences may directly affect:

• Raw-material import schedules;
• Customs clearance;
• Production plans;
• Delivery commitments;
• Overall supply-chain continuity.

• Does the enterprise require a specialized license or certificate for the relevant chemical activity?
• Are all existing licenses and certificates still valid?
• Does the registered operating location correspond with the actual location?
• Is the actual manufacturing, trading or storage scale within the approved scope?
• Have required amendments or reissuance procedures been completed following changes in company information, operating location or business activities?

The more important question is whether the actual conditions are appropriate for the chemicals being stored and the scale of operations.

• Chemical safety regulations and internal rules;
• Warning signs and hazard information;
• Chemical segregation and storage arrangements;
• Safe operating procedures;
• Emergency-response equipment;
• Warehouse and factory conditions appropriate to the type and quantity of chemicals handled.

• Accuracy of imported chemical declarations;
• Invoices and supporting commercial documents;
• Safety Data Sheets;
• Information required to be updated after importation;
• Whether the chemical is subject to declaration requirements or qualifies for an exemption.

Actual chemical → Composition/CAS Number → GHS Classification → SDS/MSDS → Label → Import Declaration → Specialized Chemical Database

• Chemicals are correctly classified under the applicable GHS requirements;
• SDS documents accurately reflect the actual chemical composition;
• Vietnamese-language SDS information is complete where required;
• Labels and declarations are consistent with the SDS;
• Information recorded in the specialized chemical database remains accurate and up to date.

• Supporting documentation;
• Specialized database information;
• Valid licenses and certificates;
• Compliant storage conditions;
• Records of chemical activities;
• Consistency between imported materials and chemicals actually being used at the factory.

Chemical compliance should be treated as an ongoing control process rather than a one-time import procedure for each shipment.

Purchasing – Import/Export – Production – Warehouse – EHS – Customs

• Chemical composition or CAS information in the SDS is inconsistent;
• A regulated chemical has not been properly identified;
• The enterprise’s existing license no longer reflects its actual operations;
• Declared information differs from internal factory records;
• Storage conditions do not satisfy applicable requirements.

Therefore, THT recommends that manufacturers do not wait until a shipment encounters problems or an inspection is initiated before conducting a compliance review.

Industrial Logistics & Customs Compliance for FDI Factories

01 — Review the complete list of chemicals currently being imported, used, traded or stored.

The review should not be limited to products officially described internally as “chemicals”. Raw materials, additives, solvents, treatment substances and production-supporting chemicals may also need to be assessed.

02 — Match each chemical against its applicable compliance requirements.

For each chemical, enterprises should verify the relevant:

• License or certificate requirements;
• SDS/MSDS;
• Import declaration obligations;
• GHS classification;
• Specialized management requirements;
• Applicable exemptions, where relevant.

03 — Compare legal documentation with actual factory operations.

The purpose is to determine whether:

remains consistent.

• Shipments being held;
• Raw materials arriving late;
• Compulsory re-export;
• Production interruptions;
• Unexpected compliance issues during inspections.

Proactive Chemical Compliance

Review before the Decree takes effect — not after a shipment encounters a problem.

Download the full text of Decree No. 275/2026/ND-CP

Infographic: Key areas enterprises should review before 25 August 2026 – available above.

Need support reviewing your chemical compliance?

THT Cargo Logistics supports FDI manufacturers in reviewing imported chemical documentation, SDS/MSDS, chemical declarations, specialized licenses and compliance risks that may affect customs clearance and production continuity.

THT CARGO LOGISTICS

Logistics expert for FDI enterprises

Industrial Logistics & Customs Compliance for FDI Factories

Disclaimer: This article is prepared by THT Cargo Logistics for regulatory updates and general compliance awareness. The actual application of Decree 275/2026/ND-CP should be determined based on the specific chemical, intended use, type of business activity and actual documentation of each enterprise. This content does not replace a case-specific legal or regulatory assessment.

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