Legal update as of 24 September 2026: Vietnam's current rules define on-the-spot import and export by the contractual chain and the foreign trader's delivery instruction. The foreign trader's presence or absence in Vietnam is no longer a defining condition.
1. What is on-the-spot import and export?
Article 47a of the Customs Law, added by Clause 3 Article 3 of Law No. 90/2025/QH15, covers goods delivered and received in Vietnam at a foreign trader's instruction under a sale, processing, lease or loan contract between a Vietnamese enterprise and that foreign trader.
Clause 19 Article 1 of Decree 167/2025/ND-CP specifies two groups: goods processed in Vietnam and sold or transferred domestically by the foreign principal; and goods sold, leased or loaned between a Vietnamese enterprise and a foreign trader, with domestic delivery or receipt designated by the foreign trader.
2. Core eligibility conditions
- A qualifying sale, processing, lease or loan contract with the foreign trader.
- A traceable written instruction identifying the Vietnamese delivering and receiving parties.
- Actual delivery and receipt within Vietnam.
- Matching on-the-spot export and import declarations.
- Consistent invoices, payment records and delivery evidence.
3. Customs procedure
- Review the contracts and written delivery instruction.
- The exporter registers the on-the-spot export declaration.
- The importer registers the corresponding import declaration.
- As a rule, delivery takes place only after the corresponding import declaration has been registered, unless a specific preferential-enterprise exception applies.
- Both parties complete tax obligations and reconcile the declaration pair.
- The exporter monitors completion of the corresponding import declaration within the prescribed 15-day period.
The current operational procedure is set out in Article 86 of Circular 38/2015/TT-BTC as amended by Clause 53 Article 1 of Circular 121/2025/TT-BTC.
4. Tax treatment is not automatic
An on-the-spot export label does not automatically secure a zero VAT rate. VAT, import duty, exemptions and deductions must be assessed against the goods, transaction type, customs records, payment evidence and the tax law effective on the transaction date.
- The on-the-spot importer normally accounts for import duty and import VAT unless a statutory exemption or special regime applies.
- The exporter may apply zero-rated VAT only when every applicable statutory condition is satisfied.
- Processing, export-manufacturing and export-processing-enterprise transactions require a separate review of use, input sources and exemption conditions.
5. Recommended document set
- Contract and annex explaining domestic delivery.
- Foreign trader's written instruction identifying the goods and parties.
- Commercial and electronic invoices, packing list and payment evidence.
- Warehouse release, delivery record, domestic transport documents and declaration reconciliation.
- Licences or specialised-inspection results where required.
6. Frequent compliance errors
- No reliable foreign-trader delivery instruction.
- Delivery before registration of the corresponding import declaration without qualifying for an exception.
- Inconsistent contract, invoice, quantity or product data across the declaration pair.
- Assuming zero-rated VAT without checking the evidence conditions.
- Missing the declaration reconciliation deadline.
7. Practical conclusion
The new framework is broader and clearer, but it does not remove customs control. Businesses should validate the full document chain before delivery and assign one owner to monitor both declarations. Duong Minh can review the transaction structure, customs procedure, tax evidence and post-clearance risk for a specific shipment.
This material is for general reference and is not a formal legal opinion for a specific case. Please contact Zalo 0966701022 for a document-based review.
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