DECREE No. 90/2007/ND-CP OF MAY 31, 2007, PROVIDING FOR
THE IMPORT RIGHT AND EXPORT RIGHT OF FOREIGN
TRADERS WITHOUT PRESENCE IN VIETNAM
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 14, 2005 Commercial Law;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH of November 29,
2006, ratifying the Protocol on Vietnam’s accession to the World Trade Organization;
At the proposal of the Minister of Trade,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Governing scope
This Decree provides for the import right and export right in Vietnam of foreign traders
without presence in Vietnam.
Article 2.- Subjects of application
1. This Decree applies to foreign traders without presence in Vietnam of countries and
territories being members of the World Trade Organization or countries and territories
entering into bilateral agreements with Vietnam on this issue.
2. Other organizations and individuals related to import and export activities of foreign
traders without presence in Vietnam under this Decree.
Article 3.- Interpretation of terms
In this Decree, the terms bellow are construed as follows:
1. Foreign trader means a trader established and making business registration according
to or recognized by the law of a foreign country.
2. Foreign trader without presence in Vietnam means a foreign trader that does not
make direct investment in Vietnam in a form defined in the Investment Law and
Commercial Law and has no representative office or branch in Vietnam under the
Commercial Law.
3. Import and export activities, import right, export right and distribution right are
defined in the Government’s Decree No. 23/2007/ND-CP of February 12, 2007.
Article 4.- Scope of import and export activities of foreign traders without presence in
Vietnam
1. A foreign trader without presence in Vietnam may:
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a/ Exercise the import right and export right after being granted a certificate of
registration of the right to import or export goods permitted for import or export under
Vietnamese law and Vietnam’s commitments on the market-opening schedule.
b/ Purchase goods for export from, and sell imported goods to, Vietnamese traders
having registered for trading in these goods under current provisions of Vietnamese law.
2. The Minister of Trade shall publicize the list of goods and the market-opening
schedule committed in treaties to which the Socialist Republic of Vietnam is a
contracting party.
Article 5.- Responsibilities of foreign traders without presence in Vietnam
1. To strictly abide by customs, tax and import licensing regulations, technical
standards, food safety and hygiene and animal and plant quarantine measures and other
regulations related to goods import and export in accordance with Vietnamese laws and
treaties to which the Socialist Republic of Vietnam is a contracting party.
2. To ensure the accuracy of information and documents produced to competent
Vietnamese functional agencies.
3. To fulfill all responsibilities and obligations according to the Commercial Law and
relevant laws of Vietnam.
4. To make annual reports and irregular reports on their import and export situation at
the Trade Ministry’s request.
5. To pay fees for the grant, re-grant, modification and extension of certificates of
registration of the import right and export right at the rates specified by the Ministry of
Finance.
6. To register contact addresses with Vietnamese state management agencies for contact
in case of necessity.
7. To preserve vouchers and books according to Vietnamese law.
Chapter II
CONDITIONS AND PROCEDURES FOR REGISTRATION OF THE IMPORT
RIGHT AND EXPORT RIGHT OF FOREIGN TRADERS WITHOUT PRESENCE
IN VIETNAM
Article 6.- Competence to grant certificates of registration of the import right and export
right
1. The Ministry of Trade shall manage, grant, re-grant, modify, extend and withdraw
certificates of registration of the import right and export right for foreign traders without
presence in Vietnam.
2. Based on practical conditions and current regulations on management
decentralization, the Minister of Trade may authorize competent state agencies to carry
out procedures prescribed in Clause 1 of this Article within the scope of their functions
and powers.
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Article 7.- Conditions for registration of the import right and export right
Foreign traders without presence in Vietnam may register the import right and export
right in Vietnam if they fully meet the following conditions:
1. Not being deprived of the right to conduct commercial activities or being subject to
sanctions or punishments related to commercial activities under the foreign law or
Vietnamese law.
2. Having no criminal record and having civil act capacity, for foreign individual
traders, or their at-law representatives have civil act capacity, for foreign institutional
traders, that has not been restricted or lost.
Article 8.- Dossiers of application for certificates of registration of the import right and
export right
1. A dossier of application for a certificate of registration of the import right and export
right comprises:
a/ An application for a certificate of registration of the import right and export right,
made according to a form set by the Ministry of Trade.
b/ A written explanation and a dossier proving the satisfaction of conditions specified in
Article 7 of this Decree.
c/ Copy of the identity card, passport or another lawful personal identification paper, for
foreign individual traders.
d/ Copy of the business registration certificate or another paper of equivalent validity
and copy of the identity card, passport or another lawful personal identification paper of
the at-law representative; the report on the previous year’s financial status and
operation, for foreign institutional traders.
e/ A written certification of the business capital and bank account number of the foreign
trader in the country or territory where it makes business registration.
2. Dossiers specified in Clause 1 of this Article must be made in both Vietnamese and
English, certified and consularly legalized by an overseas Vietnamese diplomatic
mission or a Vietnam-based foreign diplomatic mission according to Vietnamese law.
Article 9.- Time limit for grant of a certificate of registration of the import right and
export right
1. Within 30 (thirteen) working days after receiving a valid dossier, the Ministry of
Trade or the authorized agency shall grant a certificate of registration of the import right
and export right to the concerned foreign trader. If refusing to grant a certificate of
registration of the import right and export right, within the time limit specified in this
Clause, the Ministry of Trade or the authorized agency shall notify in writing the
foreign trader of the refusal, clearly stating the reason.
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2. If the dossier is invalid, within 10 (ten) working days after receiving the dossier, the
Ministry of Trade or the authorized agency shall notify the concerned foreign trader of
the invalidity for supplementation or recompilation of the dossier.
3. Within 5 (five) working days after being granted a certificate of registration of the
import right and export right, the concerned foreign trader without presence in Vietnam
shall publicize the contents of its certificate in the mass media or on a national
newspaper of Vietnam for three consecutive issues.
Article 10.- Contents and validity duration of certificates of registration of the import
right and export right
1. A certificate of registration of the import right and export right contains:
a/ Name, address of residence or address of the head office and nationality of the
foreign trader.
b/ Specimen signature of the foreign trader, for individual traders, or its at lawrepresentative, for institutional traders, for the exercise of the import right and export
right.
c/ Goods the foreign trader is permitted to import or export.
d/ Validity duration of the certificate of registration of the import right and export right.
2. A certificate of registration of the import right and export right is valid for at most 5
(five) years.
Article 11.- Exercise of the import right and export right
1. After being granted certificates of registration of the import right and export right,
foreign traders without presence in Vietnam shall register their tax identification
numbers at the Tax Departments of provinces or centrally run cities where they have
been granted the certificates.
2. When exercising their import right and export right, foreign traders without presence
in Vietnam shall fully pay taxes, fees and charges, fulfill other financial obligations or
perform security measures according to Vietnamese law before the customs clearance of
their goods and bear responsibility for exported goods or imported goods according to
Vietnamese law.
3. Foreign traders without presence in Vietnam shall fulfill other obligations according
to Vietnamese law.
Article 12.- Modification and re-grant of certificates of registration of the import right
and export right
1. Upon change of a content defined at Point a, b or c, Clause 1, Article 10, of this
Decree, foreign traders without presence in Vietnam may send a written request for
modification of their certificates of registration of the import right and export right to
the agency that has granted these certificates.
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2. If their certificates of registration of the import right and export right are lost, torn,
burnt or otherwise destroyed, foreign traders without presence in Vietnam may send
written requests for re-grant of their certificates to the agency that has granted these
certificates.
3. Within 15 (fifteen) working days after receiving a written request together with a
valid dossier, the agency that has granted certificates of registration of the import right
and export right shall modify or re-grant these certificates to foreign traders without
presence in Vietnam.
4. Within 5 (five) working days from the date their certificates of registration of the
import right and export right are modified, foreign traders without presence in Vietnam
shall publicize the modified contents of these certificates according to Clause 3, Article
9, of this Decree.
Article 13.- Extension of certificates of registration of the import right and export right
1. Sixty working days before the expiration of their certificates of registration of the
import right and export right, foreign traders without presence in Vietnam may request
for extension of these certificates if they meet the following conditions:
a/ Having satisfied the conditions specified in Article 7 of this Decree.
b/ Having fulfilled obligations towards the State as well as organizations and
individuals related to their import or export activities according to Vietnamese law and
this Decree.
c/ Having never been handled for violations under Clause 2, Article 15 of this Decree.
2. A dossier of application for extension of a certificate of registration of the import
right and export right comprises:
a/ An application for extension of the certificate of registration of the import right and
export right, made according to a form set by the Ministry of Trade.
b/ A report on import and export activities from the time of grant of the certificate to the
time of application for the extension, made according to a form set by the Ministry of
Trade.
c/ A copy of the granted certificate.
3. Dossiers of application for extension of certificates of registration of the import right
and export right must be made in Vietnamese and English and certified and consularly
legalized by an overseas Vietnamese diplomatic mission or a Vietnam-based foreign
diplomatic mission according to Vietnamese law.
4. The time limit for the grant of an extended certificate of registration of the import
right and export right complies with the provisions of Article 9 of this Decree.
5. An extended certificate of registration of the import right and export right is valid for
5 (five) years.
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6. Within 5 (five) working days from the date their certificates of registration of the
import right and export right are extended, foreign traders without presence in Vietnam
shall publicize the content of their extended certificates according to the provisions of
Clause 3, Article 9 of this Decree.
Article 14.- Termination of the import right and export right in Vietnam
1. The import right and export right in Vietnam of foreign traders without presence in
Vietnam are terminated in the following cases:
a/ Upon expiration of the operation duration stated in the certificate of registration of the
import right and export right but the foreign trader fails to apply for extension of the
certificate or the agency that has granted the certificate refuses to extend it.
b/ At the trader’s request.
c/ Under a decision of a competent state management agency in Vietnam when the
foreign trader commits a violation which is subject to examination of penal liability;
upon withdrawal of the certificate; and failure to satisfy the conditions for the exercise
of the import right and export right already registered under Article 7 of this Decree.
2. In case of termination of the import right and export right under Clause 1 of this
Article, foreign traders without presence in Vietnam shall pay all debts and fulfill other
obligations towards the State and concerned organizations and individuals in Vietnam.
3. In case of termination of operation under Point a or b, Clause 1 of this Article,
foreign traders without presence in Vietnam shall send a notice on the operation
termination to the agency that has granted their certificates of registration of the import
right and export right and announce it in the mass media or on a national newspaper for
three consecutive issues in Vietnam at least 60 (sixty) days before the expected date of
operation termination.
Chapter III
HANDLING OF VIOLATIONS AND SETTLEMENT OF COMPLAINTS AND
DENUNCIATIONS
Article 15.- Handling of violations
1. Foreign traders without presence in Vietnam that commit law-breaking acts shall,
depending on the nature and seriousness of their violations, be administratively handled
or examined for penal liability according to Vietnamese law.
2. Foreign traders without presence in Vietnam are subject to withdrawal of the
certificate of registration of the import right and export right in the following cases:
a/ Making false declarations in their dossiers of application for certificates of
registration of the import right and export right.
b/ Conducting operation in contravention of the contents of the granted certificates of
registration of the import right and export right.
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c/ Failing to make annual reports for two consecutive years or irregular reports at the
request of the Ministry of Trade.
d/ Other violations of law for which the business registration certificate must be
withdrawn according to Vietnamese law.
Article 16.- Settlement of complaints and denunciations
Complaints and denunciations of foreign traders without presence in Vietnam and other
organizations and individuals related to import and export activities of foreign traders
without presence in Vietnam shall be settled in accordance with the law on complaints
and denunciations.
Chapter IV
IMPLEMENTATION PROVISIONS
Article 17.- Implementation effect
This Decree takes effect 15 days after its publication in “CONG BAO.”
Article 18.- Organization of implementation
1. The Ministry of Trade shall guide the procedures for registration of the exercise of
the import right and export right under the provisions of this Decree.
2. The Ministry of Finance shall guide customs and tax procedures applicable to
imported goods and exported goods of foreign traders without presence in Vietnam;
assume the prime responsibility for, and coordinate with the Ministry of Trade in,
specifying and managing fees for the grant, modification, extension and re-grant of
certificates of registration of the import right and export right to foreign traders without
presence in Vietnam according to this Decree.
3. The State Bank shall provide guidance on foreign exchange regulations related to the
exercise of the import right and export right of foreign traders without presence in
Vietnam according to this Decree.
4. Ministers, heads of ministerial-level agencies and government-attached agencies and
presidents of provincial/municipal People’s Committees shall implement this Decree.
On behalf of the Government
Prime Minister
NGUYEN TAN DUNG
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