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E-commerce Law and Decree 248/2026 tighten rules for cross-border platforms

  • Author: C.A.S Logistics
  • 3 min read

The Law on E-commerce No. 122/2025/QH15 was passed by the National Assembly on 10 December 2025 and took effect on 1 July 2026. On the same day Decree 248/2026/ND-CP (signed 30 June 2026, published in Official Gazette No. 407 of 18 July 2026) came into force to detail the law, replacing Decrees 52/2013/ND-CP and 85/2021/ND-CP. A separate chapter of the decree covers e-commerce with a foreign element, the part that most directly affects retail imports sold through online platforms.

Key points

  • Foreign platforms must register with the Ministry of Industry and Trade if they offer a Vietnamese-language option or use a “.vn” domain (registration must be confirmed before operating), or if they reach 100,000 or more transactions with buyers in Vietnam in a calendar year (registration within 60 days of reaching the threshold).
  • Presence in Vietnam: depending on the business model, a platform must set up a legal entity or appoint an authorised representative in Vietnam. For foreign intermediary platforms, social networks with ordering functions and integrated platforms covered by Article 27(5) of the law, the conditions include a deposit of at least VND 20 billion at a bank in Vietnam, kept for as long as the platform operates.
  • Cross-border trade data: the national e-commerce database includes electronic customs declaration data and the value, quantity and countries of export and import of goods traded online, along with tax and delivery data. The Ministry of Finance is responsible for linking this data and for notifying the Ministry of Industry and Trade of foreign platforms that pass the 100,000-transaction threshold.
  • Seller verification: platform operators must verify the electronic identity of sellers and livestream sellers from 1 January 2027.
  • Goods control: platforms must deal with banned, counterfeit, smuggled goods and goods of unclear origin when competent authorities ask them to.

Impact on importers and exporters

For express, forwarding and warehousing companies handling cross-border e-commerce goods, customs and delivery data will be matched against platform data. Sellers who import goods to sell online need clear proof of origin, because platforms must remove goods whose origin cannot be shown. Exporters selling through foreign marketplaces should also follow these rules to prepare seller information.

What to do

  • Make sure value, quantity and origin on e-commerce customs declarations match platform data.
  • Keep origin documents for every product listed for sale.
  • Prepare legal documents for seller identity verification before 1 January 2027.
  • Watch for further guidance from the Ministry of Industry and Trade and the Ministry of Finance.

Sources

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