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MINISTRY
OF INDUSTRY AND TRADE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 48/2026/TT-BCT
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Hanoi, September
5, 2026
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CIRCULAR
ELABORATING
CERTAIN ARTICLES OF THE LAW ON FOREIGN TRADE MANAGEMENT AND GOVERNMENT DECREE
NO. 292/2026/ND-CP DATED JULY 22, 2026, ELABORATING CERTAIN ARTICLES OF, AND
MEASURES FOR IMPLEMENTING AND PROVIDING GUIDANCE ON THE IMPLEMENTATION OF, THE
LAW ON FOREIGN TRADE MANAGEMENT
Pursuant to the Law on Foreign Trade Management
No. 05/2017/QH14;
Pursuant to Government Decree No. 40/2025/ND-CP
prescribing the functions, tasks, powers and organizational structure of the
Ministry of Industry and Trade, as amended by Decrees No. 109/2025/ND-CP and
No. 193/2025/ND-CP;
Pursuant to Government Decree No. 292/2026/ND-CP
elaborating certain articles of, and measures for implementing and providing
guidance on the implementation of, the Law on Foreign Trade Management;
In implementation of the Kimberley Process Certification
Scheme for rough diamonds, which came into force for Vietnam on January 1,
2003;
At the proposal of the Director of the Agency of
Foreign Trade;
The Minister of Industry and Trade hereby
promulgates this Circular elaborating certain articles of the Law on Foreign
Trade Management and Government Decree No. 292/2026/ND-CP dated July 22, 2026,
elaborating certain articles of, and measures for implementing and providing
guidance on the implementation of, the Law on Foreign Trade Management.
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GENERAL PROVISIONS
Article 1. Scope
This Circular elaborates Article 22 of the Law on
Foreign Trade Management and Clause 2 of Article 5, Clauses 2 and 3 of Article
8, and Clauses 4 and 5 of Article 62 of Government Decree No. 292/2026/ND-CP
elaborating certain articles of, and measures for implementing and providing
guidance on the implementation of, the Law on Foreign Trade Management,
concerning:
1. The List of used consumer goods and vehicles
prohibited from importation, specified by commodity code (HS code), under the
management of the Ministry of Industry and Trade.
2. The List of rough diamonds prohibited from
export and import under the Kimberley Process Certification Scheme, specified
by commodity code (HS code), under the management of the Ministry of Industry
and Trade.
3. The List of rough diamonds for export and import
under the Kimberley Process Certification Scheme, specified by commodity code
(HS code), under the management of the Ministry of Industry and Trade.
4. Regulations on the export and import of rough
diamonds under the Kimberley Process Certification Scheme.
5. Import tariff quotas.
6. Provision of information under Clauses 4 and 5
of Article 62 of Government Decree No. 292/2026/ND-CP.
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This Circular applies to traders engaged in foreign
trade activities and organizations and individuals involved in foreign trade
activities as prescribed by the Law on Foreign Trade Management.
Article 3. Definitions
For the purposes of this Circular, the following
terms shall be construed as follows:
1. Diamond means a natural mineral composed
primarily of pure crystalline carbon arranged in an isometric crystal system,
with a Mohs hardness (scratch resistance) of 10, a specific gravity of
approximately 3.52 and a refractive index of 2.42.
2. Rough diamond means a diamond that is unworked
or merely sawn, cleaved or bruted and is classified under HS code 7102.10.00,
7102.21.00 or 7102.31.00.
3. Conflict diamond means a rough diamond used by
rebel movements or their allies to finance conflicts aimed at opposing
legitimate governments, as described in relevant United Nations Security
Council resolutions adopted to date that remain in force, or in other similar
United Nations Security Council resolutions that may be adopted in the future,
and as described and recognized in United Nations General Assembly Resolution
55/56 or other similar United Nations General Assembly resolutions that may be
adopted in the future.
4. Participant means a country or a regional
economic integration organization in which the Kimberley Process Certification
Scheme (hereinafter referred to as the KP Certification Scheme) is in force.
Chapter II
LISTS OF GOODS
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The List of used consumer goods and vehicles
prohibited from importation, specified by commodity code (HS code), under the
management of the Ministry of Industry and Trade is promulgated in Appendix I
to this Circular.
Article 5. List of rough
diamonds prohibited from export and import under the Kimberley Process
Certification Scheme
The List of rough diamonds prohibited from export
and import under the Kimberley Process Certification Scheme, specified by
commodity code (HS code), under the management of the Ministry of Industry and
Trade is promulgated in Appendix II to this Circular.
Article 6. List of rough
diamonds for export and import under the Kimberley Process Certification Scheme
The List of rough diamonds for export and import
under the Kimberley Process Certification Scheme, specified by commodity code
(HS code), under the management of the Ministry of Industry and Trade is
promulgated in Appendix III to this Circular.
Chapter III
IMPORT
TARIFF QUOTAS
Article 7. Goods subject to
import tariff quotas
Goods subject to import tariff quotas shall be
governed by applicable legal documents and the List of goods subject to import
tariff quotas under Vietnam's commitments prescribed in Appendix IV to this
Circular.
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1. Import tariff quotas shall be allocated openly,
transparently and without discrimination, in compliance with international
commitments and applicable law.
2. For goods included in the list of conditional
business lines, traders meeting all conditions prescribed for the production
and trading of such goods shall be considered for permission to import them
under import tariff quotas.
3. For goods for which international commitments
prescribe specific requirements concerning entities eligible for allocation of
import tariff quotas, traders meeting the conditions prescribed in those
commitments shall be considered for permission to import such goods under
import tariff quotas.
Article 9. Allocation of import
tariff quotas
1. On the basis of international commitments, the
Ministry of Industry and Trade shall consult in writing the Ministries and
ministerial agencies having regulatory authority over the goods concerned and
other relevant Ministries and ministerial agencies on the quantities and timing
of import tariff quota allocations for each type of goods.
The Ministries and ministerial agencies shall
provide their opinions within no more than seven working days after receiving
the Ministry of Industry and Trade's consultation request.
2. On the basis of the opinions of the Ministries
and ministerial agencies and management requirements, the Ministry of Industry
and Trade shall issue regulations on import tariff quota quantities, allocation
methods, entities to which quotas are allocated, and other matters concerning
import tariff quotas for each type of goods under the relevant international
commitments.
Article 10. Methods of
allocating import tariff quotas
1. Auction
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2. Application review
On the basis of the regulations on import tariff
quota quantities, allocation methods, entities to which quotas are allocated,
and other matters concerning import tariff quotas for each type of goods under
the relevant international commitments prescribed in Clause 2 of Article 9 of
this Circular, and traders' applications, the Ministry of Industry and Trade
shall consider allocating tariff quotas to traders based on their production
capacity, past performance in utilizing import tariff quotas and production
needs.
3. First-come, first-served
Traders shall be entitled to import tariff quotas
in the order in which their customs declarations are registered. The quantity
declared in the registered customs declaration shall be deducted from the total
import tariff quota quantity. Where the customs declaration is no longer valid
for carrying out customs procedures or the quantity actually imported is less
than the quantity declared, the remaining quantity shall be added back to the
total import tariff quota quantity.
Where the tariff quota quantity registered by a
trader exceeds the remaining quota quantity, the trader shall receive the
remaining quota quantity.
Where several traders register at the same time and
their total registered quantity exceeds the remaining tariff quota quantity,
the quota quantity received by each trader shall be calculated in proportion to
that trader's registered quantity relative to the total remaining tariff quota
quantity.
4. Designation of import operators
The Ministry of Industry and Trade shall designate
operators to conduct imports under tariff quotas on the basis of international
commitments.
5. Other methods of allocating import tariff quotas
consistent with international commitments and state management requirements.
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1. An application for allocation of an import
tariff quota through the application review method prescribed in Clause 2 of
Article 10 of this Circular shall comprise:
a) An application for an import tariff quota, made
using the form prescribed in Appendix V to this Circular: one original, or an
electronic copy if submitted online. Where the application is signed by an
authorized person, it must include a written authorization made in accordance
with the law.
b) Documents proving that the trader is eligible
for allocation of an import tariff quota under the Ministry of Industry and
Trade's regulations prescribed in Clause 2 of Article 9 of this Circular: one
copy bearing the trader's seal, or an electronic copy if submitted online.
2. Procedures for allocation of import tariff
quotas through application review are as follows:
a) The trader shall submit one set of application
prescribed in Clause 1 of this Article to the Ministry of Industry and Trade in
person, by post, online through the National Single Window Portal, or through
the Ministry of Industry and Trade's online public service portal.
b) Where an application is incomplete or does not
comply with the applicable requirements, the Ministry of Industry and Trade
shall notify the trader to complete the application within three working days
after receiving it.
c) Within 20 working days after the end of the
application receipt period announced by the Ministry of Industry and Trade, the
Ministry shall send written consultation requests to relevant Ministries and
ministerial agencies.
d) Within seven working days after receiving the
Ministry of Industry and Trade's consultation request, the Ministries and
ministerial agencies shall provide written responses to the Ministry concerning
the proposed tariff quota allocation.
dd) Within 15 working days after receiving the
opinions of the Ministries and ministerial agencies, the Ministry of Industry
and Trade shall issue the trader an import tariff quota license using the form
in Appendix VI to this Circular, or reply to the trader in writing that the
import tariff quota license will not be issued, stating the reasons.
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Article 12. Reporting
requirements
1. Traders permitted to import goods under tariff
quotas shall submit quarterly reports on the status of imports of goods under
tariff quotas using the form prescribed in Appendix VII to this Circular and
send them to the Ministry of Industry and Trade before the 10th day of the
first month of the following quarter, or submit ad hoc reports at the Ministry's
request.
2. In their third-quarter reports, traders
permitted to import goods under tariff quotas through application review shall
assess their ability to import goods under tariff quotas for the entire year,
request increases or decreases in their allocated import tariff quota
quantities, and report quota quantities that they are unable to use so that the
Ministry of Industry and Trade may allocate them to other traders.
3. The reports prescribed in Clauses 1 and 2 of
this Article shall be submitted as electronic data files to the Ministry of
Industry and Trade online via [email protected], the National Single Window
Portal, or the Ministry of Industry and Trade's online public service portal.
Chapter IV
EXPORT AND IMPORT OF
ROUGH DIAMONDS UNDER THE KP CERTIFICATION SCHEME
Article 13. Export and import
of rough diamonds
1. Traders may export or import rough diamonds
included in the List prescribed in Appendix III to this Circular only to or
from Participants in the KP Certification Scheme.
The Ministry of Industry and Trade shall publish
the List of Participants in the KP Certification Scheme on its website.
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3. Traders importing rough diamonds prescribed in
Clause 1 of this Article shall hold a KP Certificate issued by the competent
authority of the exporting country that is a Participant and shall have the
import confirmed by the licensing authority in accordance with Article 14 of
this Circular.
When completing import customs procedures, traders
shall present to the customs authority the KP Certificate issued by the
competent authority of the exporting country.
4. Shipments of rough diamonds for import or export
shall be packaged and sealed before transportation.
5. A KP Certificate is a document with
anti-counterfeiting features, distinctive dimensions and format, certifying
that a shipment of rough diamonds complies with the requirements of the KP
Certification Scheme.
Article 14. Applications and
procedures for confirmation of rough diamond imports under the KP Certification
Scheme
1. An application for confirmation of rough diamond
imports under the KP Certification Scheme shall comprise:
a) An online declaration requesting confirmation of
rough diamond imports under the KP Certification Scheme.
b) The KP Certificate for the imported shipment
issued by the competent authority of the exporting country: one original.
c) The import customs declaration (for goods
already cleared through customs): one electronic copy.
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a) Within five working days after customs
clearance, the trader importing rough diamonds shall submit one set of
application for import confirmation prescribed in Clause 1 of this Article
through the National Single Window Portal, the National Public Service Portal
or the licensing authority's online public service portal, and shall submit the
document prescribed in Point b of Clause 1 of this Article to the licensing
authority in person or by post.
b) Where the application is incomplete or does not
comply with the applicable requirements, the licensing authority shall notify
the trader to supplement and complete the application within two working days
after receiving it.
c) Within two working days after receiving a
complete and compliant application, the licensing authority shall enter the
import confirmation in the right-hand section of the KP Certificate and send
the import confirmation results (two copies of the KP Certificate issued by the
competent authority of the exporting country and endorsed with the licensing
authority's import confirmation) by post to the trader's registered address.
Article 15. Applications and
procedures for issuance of KP Certificates for rough diamond exports under the
KP Certification Scheme
1. An application for issuance of a KP Certificate
under the KP Certification Scheme shall comprise:
a) An online declaration of KP Certificate
information using the form and instructions prescribed in Appendix VIII to this
Circular.
b) Commercial invoice: one electronic copy.
c) Packing list: one electronic copy.
d) Processing contract and processing norms
registered with the customs authority, if any: one electronic copy.
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a) The trader shall submit one set of application
for issuance of a KP Certificate prescribed in Clause 1 of this Article through
the National Single Window Portal, the National Public Service Portal or the
licensing authority's online public service portal.
b) Where the application is incomplete or does not
comply with the applicable requirements, the licensing authority shall notify
the trader to supplement and complete the application within two working days
after receiving it.
c) Within two working days after receiving a
complete and compliant application, the licensing authority shall issue the
trader a KP Certificate using the form prescribed in Appendix VIII to this
Circular and send the results (one original and two copies) by post to the
trader's registered address, or inform the trader that the KP Certificate will
not be issued, stating the reasons, through the National Single Window Portal,
the National Public Service Portal or the licensing authority's online public
service portal.
d) Where a documentary review does not provide
sufficient grounds for issuing a KP Certificate or indications of violations of
law are detected in relation to previously issued KP Certificates, the
licensing authority shall take charge and cooperate with relevant agencies in
conducting an on-site inspection at the trader's production premises.
The procedures for on-site inspection at the
trader's production premises shall comply with the law on specialized
inspection activities.
Within two working days after issuance of the
inspection team's notice concluding that the trader meets the conditions for
issuance of a KP Certificate and receipt of a complete and compliant
application, the licensing authority shall issue the trader a KP Certificate
and send the results (one original and two copies) by post to the trader's
registered address, or inform the trader that the KP Certificate will not be
issued, stating the reasons, through the National Single Window Portal, the
National Public Service Portal or the licensing authority's online public
service portal.
3. A KP Certificate shall be valid for two months
from its date of issuance.
Article 16. Applications and
procedures for issuance of amended KP Certificates and reissuance of KP
Certificates due to loss, misplacement or damage for rough diamond exports
under the KP Certification Scheme
1. The province-level People's Committee that
issued the trader a KP Certificate for rough diamond exports under the KP
Certification Scheme shall have the authority to issue an amended certificate
or reissue that certificate due to loss, misplacement or damage (hereinafter
referred to as the licensing authority).
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3. Where the application is incomplete or does not
comply with the applicable requirements, the licensing authority shall notify
the trader to supplement and complete the application within two working days
after receiving it.
4. Within two working days after receiving a
complete and compliant application, the licensing authority shall issue the
trader an amended or reissued KP Certificate under the KP Certification Scheme
using the form prescribed in Appendix VIII to this Circular and send the
results (one original and two copies) by post to the trader's registered
address, or inform the trader of its refusal to amend or reissue the KP
Certificate, stating the reasons, through the National Single Window Portal,
the National Public Service Portal or the licensing authority's online public
service portal.
4. An amended or reissued KP Certificate shall be
valid for two months from the date of amendment or reissuance.
Article 17. Responsibilities
of licensing authorities and traders exporting and importing rough diamonds
1. Responsibilities of traders
Traders exporting and importing rough diamonds
under the KP Certification Scheme shall:
a) Be legally responsible for the accuracy and
truthfulness of applications and documents submitted or presented to competent
authorities.
b) Arrange working sessions and provide records and
documents at the request of the Ministry of Industry and Trade (Agency of
Foreign Trade), the licensing authority and relevant agencies when those
agencies inspect compliance with this Circular.
c) Retain records and documents relating to
confirmation of rough diamond imports and issuance, amendment and reissuance of
KP Certificates under the KP Certification Scheme for at least three years from
the date of issuance.
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dd) Return the KP Certificate to the licensing
authority where the trader does not export the rough diamond shipment during
the validity period of the issued KP Certificate.
e) Return the previously issued KP Certificate to
the licensing authority where the trader applies for an amended KP Certificate
under Article 16 of this Circular.
2. Responsibilities of licensing authorities
a) Retain records and documents relating to
confirmation of rough diamond imports and issuance, amendment and reissuance of
KP Certificates under the KP Certification Scheme for at least three years from
the date of issuance.
b) Notify the Ministry of Industry and Trade
(Agency of Foreign Trade) of shipments for which KP Certificates have been
amended or reissued due to loss, misplacement or damage, together with
information on previously issued KP Certificates, so that the Kimberley Process
focal point in the importing country may be notified, within five working days
after amendment or reissuance, online through the Agency of Foreign Trade's
data-receiving email address or through information exchange based on data
shared by the province-level People's Committee.
c) Provide quarterly information on import
confirmations and issuance, amendment and reissuance of KP Certificates due to
loss, misplacement or damage using the form prescribed in Appendix IX to this
Circular, and send it to the Ministry of Industry and Trade (Agency of Foreign
Trade) before the 15th day of the first month of the following quarter, online
through the Agency of Foreign Trade's data-receiving email address or through
information exchange based on data shared by the province-level People's
Committee.
d) Province-level People's Committees shall arrange
for the printing and issuance of blank KP Certificate forms and manage their
use in accordance with law and the Ministry of Industry and Trade's guidance on
the KP Certificate form.
Chapter V
COORDINATION IN THE
PROVISION OF INFORMATION
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1. The Customs Department shall provide the
Ministry of Industry and Trade with quarterly information and data, as well as
ad hoc information and data upon request, on enterprises engaged in export,
import, temporary importation and re-export; types of business; and export and
import values by type of goods and market, to support administration and
direction under Clause 4 of Article 62 of Government Decree No.
292/2026/ND-CP.The information and data shall be provided using the forms
specified in Appendix X issued together with this Circular, as follows:
a) Form for information and data on quarterly
exports and imports involving the five markets with the largest trade volumes
with Vietnam in the preceding year: Form 01.
b) Form for statistical information and data on
import values under tariff quotas: Form 02.
c) Form for information and data on temporary
importation for re-export, merchanting trade and transit activities: Form 03.
d) Form for statistics on violations of regulations
on temporary importation for re-export and merchanting trade: Form 04.
dd) Form for information and data on exports and
imports of rough diamond shipments: Form 05.
2. Information provided using the quarterly forms
shall be sent to the Ministry of Industry and Trade (Agency of Foreign Trade)
before the 15th day of the first month of the following quarter, online through
the Agency of Foreign Trade's data-receiving email address or through
information exchange based on customs data sharing.
3. Information provided using the monthly forms
shall be sent to the Ministry of Industry and Trade (Agency of Foreign Trade)
before the 15th day of the immediately following month, online through the
Agency of Foreign Trade's data-receiving email address or through information
exchange based on customs data sharing.
Article 19. Coordination in
the provision of information by province-level People's Committees
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Chapter VI
IMPLEMENTATION
PROVISIONS
Article 20. Entry into force
1. This Circular comes into force as of September
5, 2026.
2. This Circular annuls the following documents in
their entirety:
a) Circular No. 04/2007/TT-BTM of the Minister of
Trade providing guidance on procedures for export, import, processing,
liquidation of imported goods and sale of products by foreign-invested
enterprises under the Law on Investment.
b) Joint Circular No. 14/2009/TTLT-BCT-BTC of the
Minister of Industry and Trade and the Minister of Finance providing guidance
on certification and procedures for the import and export of rough diamonds to
implement the provisions of the Kimberley Process Certification Scheme.
c) Circular No. 25/2012/TT-BCT of the Minister of
Industry and Trade amending Joint Circular No. 14/2009/TTLT-BCT-BTC dated June
23, 2009, of the Ministry of Industry and Trade and the Ministry of Finance
providing guidance on certification and procedures for the import and export of
rough diamonds to implement the provisions of the Kimberley Process
Certification Scheme.
d) Joint Circular No. 01/2012/TTLT-BCT-BTC of the
Minister of Industry and Trade and the Minister of Finance amending certain
provisions of Joint Circular No. 14/2009/TTLT-BCT-BTC dated June 23, 2009, of
the Ministry of Industry and Trade and the Ministry of Finance providing
guidance on certification and procedures for the import and export of rough
diamonds to implement the provisions of the Kimberley Process Certification
Scheme.
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3. This Circular partially annuls the following
documents:
a) Annul Article 3 and Appendix III of Circular No.
41/2019/TT-BCT of the Minister of Industry and Trade supplementing detailed HS
code lists of exported and imported goods prescribed in certain Circulars of
the Ministry of Industry and Trade.
b) Annul Article 25 of Circular No. 42/2019/TT-BCT
of the Minister of Industry and Trade amending certain provisions on periodic
reporting requirements in Circulars issued by the Minister of Industry and
Trade or jointly issued with other Ministers.
c) Annul Clause 1 of Article 1 and Appendix I of
Circular No. 08/2023/TT-BCT of the Minister of Industry and Trade amending
certain articles prescribing detailed HS code lists of exported and imported
goods promulgated together with certain Circulars of the Minister of Industry
and Trade.
d) Annul Article 27 and Points n and p of Clause 4
of Article 37 of Circular No. 38/2025/TT-BCT of the Minister of Industry and
Trade amending certain provisions on delegation of authority to process
administrative procedures in sectors under the Ministry of Industry and Trade's
management.
dd) Annul Article 18 of Circular No. 26/2026/TT-BCT
of the Minister of Industry and Trade amending certain provisions on
delegation, reduction and simplification of administrative procedures in sectors
under the Ministry of Industry and Trade's management.
4. If difficulties arise during the implementation
of this Circular, traders and relevant agencies and organizations shall report
them in writing to the Ministry of Industry and Trade (Agency of Foreign Trade)
for resolution.
5. Where documents referenced in this Circular are
replaced or amended, the replacing documents or amended documents shall apply.
6. The Minister of Industry and Trade, relevant
Ministers and heads of ministerial agencies, and Presidents of province-level
People's Committees shall provide guidance on and implement this Circular.
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1. Licenses issued to traders by competent
authorities under Circular No. 12/2018/TT-BCT of the Minister of Industry and
Trade elaborating certain articles of the Law on Foreign Trade Management and
Government Decree No. 69/2018/ND-CP dated May 15, 2018, elaborating certain
articles of the Law on Foreign Trade Management, and Joint Circular No.
14/2009/TTLT-BCT-BTC of the Ministry of Industry and Trade and the Ministry of
Finance providing guidance on certification and procedures for the import and
export of rough diamonds to implement the provisions of the Kimberley Process
Certification Scheme, before this Circular comes into force shall continue to
be valid and implemented in accordance with the terms and validity periods
specified in the issued licenses.
2. Complete applications for administrative
procedures received by competent authorities before this Circular comes into
force shall continue to be processed by the receiving authorities in accordance
with the legislative documents in force at the time the applications were
received.
3. The List of used medical devices prohibited from
importation prescribed in Appendix I to Circular No. 12/2018/TT-BCT of the
Minister of Industry and Trade (as amended by Appendix I to Circular No.
08/2023/TT-BCT of the Minister of Industry and Trade amending certain articles
prescribing detailed HS code lists of exported and imported goods promulgated
together with certain Circulars of the Minister of Industry and Trade) shall
continue to apply through December 31, 2026./.
PP.
MINISTER
DEPUTY MINISTER
Nguyen Sinh Nhat Tan