Consolidated Circular No. 24/VBHN-BCT: Detailed Foreign Trade Management Rules for Import and Export of Goods
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Based on:24/VBHN-BCT - Government Official Gazette
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Vietnam's Ministry of Industry and Trade (MOIT) has issued Consolidated Circular No. 24/VBHN-BCT (dated March 30, 2026), merging Circular 12/2018/TT-BCT with four subsequent rounds of amendments (2019, 2023, 2025, and 2026) into a single, up-to-date reference. It implements the Law on Foreign Trade Management and Decree 69/2018/ND-CP, sparing import-export businesses from having to cross-check multiple separate circulars. The consolidated text covers four areas: (1) the list of banned used consumer goods, medical devices, and vehicles by HS code; (2) the list of goods temporarily suspended from temporary-import-for-re-export and transshipment trading; (3) application forms, reporting templates, and the licensing agency (MOIT's Import-Export Department) for Certificates of Free Sale (CFS), temporary import-re-export licenses, temporary-import-re-export business codes, and transit permits; and (4) the import tariff-rate quota mechanism covering four goods: refined and raw sugar, salt, raw tobacco material, and poultry eggs. For businesses importing the four tariff-rate-quota goods, the circular sets out the licensing process (dossiers submitted to the Import-Export Department at 54 Hai Ba Trung Street, Hanoi, with a 10-working-day processing window from the date quotas are allocated) and a mandatory quarterly reporting obligation due before the 10th of the first month of the following quarter. The most recent change took effect April 10, 2026 (under Circular 15/2026/TT-BCT), which revised administrative decentralization procedures and replaced several forms. Licenses and certificates issued before each amendment's effective date remain valid through their original expiry.
Consolidated Circular No. 24/VBHN-BCT
On March 30, 2026, Deputy Minister of Industry and Trade Nguyen Sinh Nhat Tan signed off on Consolidated Circular No. 24/VBHN-BCT, merging Circular 12/2018/TT-BCT (effective June 15, 2018) with four rounds of amendments:
- Circular 42/2019/TT-BCT (effective February 5, 2020)
- Circular 08/2023/TT-BCT (effective May 16, 2023)
- Circular 38/2025/TT-BCT (effective July 1, 2025)
- Circular 15/2026/TT-BCT (effective April 10, 2026)
The circular details the implementation of the Law on Foreign Trade Management and Decree 69/2018/ND-CP, and applies to Vietnamese traders and organizations or individuals engaged in foreign trade activities.
Scope
- The list of banned used consumer goods, medical devices, and vehicles by HS code (Appendix I).
- The list of goods temporarily suspended from temporary-import-for-re-export and transshipment trading, by HS code (Appendix II).
- Application forms, reporting templates, and the licensing agencies under Decree 69/2018/ND-CP.
- The import tariff-rate quota mechanism.
Banned import list
Appendix I lists, by HS code, used consumer goods, medical devices, and vehicles banned from import, covering categories such as household plastic goods and sanitary ware; woven fabrics of cotton, silk, wool, and synthetic fiber; used clothing, footwear, and headwear; furniture, picture frames, and wood products; wallpaper; and bed linens and other used textile products. Used spare parts and components of these goods are also banned.
Import tariff-rate quota
Four goods are subject to import tariff-rate quota management:
| Goods | HS Code |
|---|---|
| Refined and raw sugar | 1701 |
| Salt | 2501 |
| Raw tobacco material | 2401 |
| Poultry eggs (excluding fertilized eggs for hatching) | 0407 |
Annual quota volumes: the Ministry of Agriculture and Rural Development decides quotas for salt, poultry eggs, and sugar (by November 15 each year); MOIT decides the quota for raw tobacco material (by November 15 each year). Imports within the quota enjoy the preferential in-quota tariff rate; imports exceeding the quota are subject to the out-of-quota rate set by the Government.
Licensing process for tariff-rate quota imports
- Dossier: quota registration form (Appendix XIII) plus investment, business, or enterprise registration certificate.
- Submission: MOIT's Import-Export Department, 54 Hai Ba Trung Street, Hoan Kiem District, Hanoi (in person, by post, or online).
- Supplementation window: 3 working days from receipt if the dossier is incomplete.
- Processing time: 10 working days from the quota allocation date and receipt of a complete, valid dossier. If a license is denied, MOIT must respond in writing with reasons.
- Reporting obligation: quarterly, due before the 10th of the first month of the following quarter; an annual assessment report is due before September 30 each year, including any request to adjust the allocated quota.
Other licenses and forms
The consolidated circular also sets out application forms and the licensing agency for: Certificates of Free Sale (CFS); licenses for temporary-import-re-export, temporary-export-re-import, and transshipment trading; temporary-import-re-export business codes; goods transit permits; and licenses for producing or processing military uniforms for export to foreign armed forces.
Effective dates and transitional provisions
The base circular took effect on its signing date (Article 17) and repealed Circular 04/2014/TT-BCT, Circular 11/2017/TT-BCT, and Circular 49/2015/TT-BCT. Licenses and certificates issued before the effective dates of Circular 38/2025/TT-BCT and Circular 15/2026/TT-BCT (July 1, 2025 and April 10, 2026, respectively) remain valid through their original expiry.