On 22 July 2026 the Government issued Decree 292/2026/ND-CP, which details several articles of the Law on Foreign Trade Management and sets out how it is to be implemented. Under Article 65 of the decree (published in Official Gazette No. 456 of 3 August 2026), it took effect on 5 September 2026 and replaces Decree 69/2018/ND-CP.
Key points
- Temporary import for re-export: goods imported for re-export business may stay in Vietnam for no more than 60 days after temporary-import customs clearance. To stay longer, the trader must apply in writing to the customs office where the goods were cleared. Each extension is capped at 30 days, with at most two extensions per shipment. After that, the goods must be re-exported or destroyed by the trader.
- Transit trade: provincial People’s Committees issue transit-trade licences for goods under management. Foreign-invested companies may only carry out transit trade where goods move directly from the exporting country to the importing country without passing through a Vietnamese border gate.
- Certificates of Free Sale (CFS): a CFS for imported goods must be in English (other languages need a Vietnamese translation). A CFS issued for exports is valid for five years.
- Banned goods: the export and import ban lists now include e-cigarettes, heated tobacco products and rough diamonds covered by the Kimberley Process. The decree also bans imports of goods extracted, produced or manufactured wholly or partly with forced labour by enterprises, countries or territories covered by international treaties to which Vietnam is party.
- Processing: new rules cover surplus goods during and after a processing contract and bring components and semi-finished products into the consumption-norm rules.
Impact on importers and exporters
Re-export traders must track storage time closely because extensions are limited. Foreign-invested companies that do transit trade need to review their routing, since the option of moving goods through a Vietnamese border gate no longer applies to them. Importers should check the updated ban lists and the forced-labour provision when vetting suppliers.
What to do
- Check every re-export shipment in storage against the 60-day limit and extension schedule.
- Match HS codes in contracts against the banned-goods lists and any suspension lists the Ministry of Industry and Trade publishes.
- Update processing-contract annexes on consumption norms and surplus goods.
- Check the language and validity period of CFS documents in your files.
Sources
- Decree 292/2026/ND-CP, Official Gazette No. 456, 3 August 2026 (Vietnamese)
- Rules on goods banned from export and import, Government News, 22 July 2026 (Vietnamese)
- Vietnam bans imports of goods made with forced labour, Government News, 23 July 2026 (Vietnamese)
- New policies taking effect in September 2026, Government News, 29 August 2026 (Vietnamese)
- Decree 292 on implementation of the Foreign Trade Management Law, KPMG Vietnam, August 2026
