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Vietnam: Guidance on implementation of the foreign trade management law

New decree updates and clarifies rules governing import and export activities, effective September 5, 2026.

August 7, 2026

The government on July 22, 2026, promulgated Decree No. 292/2026/ND-CP, detailing and guiding the implementation of the Law on Foreign Trade Management and replacing a decree issued in May 2018. The new decree takes effect on September 5, 2026.

Notable changes related to import and export activities include the following:

  • Temporary import for re-export and temporary export for re-import
  • Expanded scope of transshipment business activities
  • Requirements for processing agreements with foreign traders
  • List of goods prohibited from export and/or import
  • Requirements for “Certificate of Free Sale”

Read an August 2026 report prepared by the KPMG member firm in Vietnam

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