The Ministry of Industry and Commerce issued Circular No. 04/2014/TT-BTM (Circular 04) on 27 January 2014 providing details of the provisions of government-issued Decree No. 187/2014/ND-CP (Decree 187), dated 20 November 2013. Decree 187 provides for implementation of the provisions of the Commercial Law on international sale-purchase of goods, sale-purchase agency, processing, and goods in transit with foreign parties.

Under Circular 04, the import, export and processing of goods by foreign-invested enterprises in Vietnam are subject to government-issued Decree 108/2006/ND-CP, dated 22 September 2006, and Decree No. 23/2007/ND-CP, dated 12 February 2007, as well as other related regulations.

Important details of Circular 04 to note are:

  • Procedures for the import and export of goods included on the list of those banned from import/export (as attached to Decree 187) for scientific or humanitarian purposes;
  • Procedures for the import of goods which would affect national security and defence;
  • Procedures for the import of goods to serve national security and defence purposes (which are subject to the specific regulations of the Ministry of Defence and Ministry of Public Security); and
  • Import of special goods such as cars, tobacco, etc.

Attached to Circular 04 are the lists of (i) second-hand goods that are banned from import (including consumer goods, transportation means and medical equipment), and (ii) goods which affect national security and defence.

Circular 04 took effect from 20 February 2014 and replaces Circular No. 04/2006/TT-BTM on the same subject.