Decree No. 122/2024/ND-CP dated October 04, 2024 on amending a number of articles of Decree No. 14/2018/ND-CP on cross-border trade

DECREE

AMENDING A NUMBER OF ARTICLES OF DECREE NO. 14/2018/ND-CP OF GOVERNMENT DATED JANUARY 23, 2018 ON CROSS-BORDER TRADE

Pursuant to Law on Governmental Organization dated June 19, 2015; Law on amendments to Law on Government Organization and Law on Local Governmental Organization dated November 22, 2019;

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

At the request of the Minister of Industry and Trade;

The Government issues a Decree AMENDING a number of articles of Decree No. 14/2018/ND-CP dated January 23, 2018 of the Government on cross-border trade.

Article 1. Amendments to a number of articles of Decree No. 14/2018/ND-CP dated January 23, 2018 of the Government on cross-border trade

1. Amendment to clause 3 of Article 3:

“3. “Border resident" regulated by this Decree means a Vietnamese citizen staying in a permanent residence in a commune or an equivalent administrative division whose administrative boundary overlaps the national land border.”

2. Amendment to clause 2 of Article 4:

“2. Payment methods

a) Bank transfer;

b) Netting (the difference shall be paid by bank transfer);

c) Cash payment (this payment method is used only when trade in goods is conducted by border residents).”

3. Addition of Article 4a after Article 4:

“Article 4a. Standards applicable to goods in cross-border trade

Goods in cross-border trade conducted by border traders or residents must fully satisfy standards, quality requirements, regulations on traceability and other conditions according to laws of importing countries.”

4. Amendments to clauses 1 and 2 of Article 16:

“1. Vietnamese traders or citizens having applied for residence in border areas.

2. Traders or citizens having nationalities of neighboring countries and obtaining unexpired passports or documents that can replace passports and visas, except for case where such traders or citizens are exempt from visas in accordance with international agreements to which the Socialist Republic of Vietnam is a signatory and the Law on Entry, Exit, Transit And Residence Of Foreigners In Vietnam No. 47/2014/QH13 amended by the Law No. 51/2019/QH14 and the Law on 23/2023/QH15; traders, business households or individuals granted business registration certificates of neighboring countries according to regulations issued by such neighboring countries.”

5. Amendments to clauses 1 and 3 of Article 21:

a) Amendment to clause 1:

1. Goods owners or persons authorized by goods owners, vehicle owners, vehicle operators, employees working on vehicles or vessels that are Vietnamese citizens shall comply with international agreements to which the Socialist Republic of Vietnam is a signatory and the Law on Entry and Exit of Vietnamese Citizens No. 49/2019/QH14 which is amended by the Law No. 23/2023/QH15.

With regard to vehicle operators, in addition to the above-mentioned documents, they must have driver licenses appropriate for the type of vehicles they operate.”

b) Amendment to clause 3:

“3. Vietnamese vehicles, vehicles operators and business entities may go through border checkpoints or crossings mentioned in this Decree to enter/exit border markets of neighboring countries and shall be subject to inspection by competent authorities at such border checkpoints or crossings.”

6. Amendments to clauses 1 and 3 of Article 22:

a) Amendment to clause 1:

“1. Goods owners or persons authorized by goods owners, vehicle owners, vehicle operators, employees working on vehicles or vessels that are foreigners entering and exiting through border checkpoints shall comply with international agreements to which the Socialist Republic of Vietnam is a signatory and the Law on Entry, Exit, Transit and Residence of Foreigners in Vietnam No. 47/2014/QH13 which is amended by the Law No. 51/2019/QH14 and the Law No. 23/2023/QH15.”

b) Amendment to clause 3:

“3. When entering/exiting border markets, checkpoint markets or markets in checkpoint economic zones of Vietnam to transport goods, vehicles and citizens of neighboring countries that are vehicle operators and business entities thereof shall be subject to inspection or quarantine by regulatory authorities at checkpoints.”

7. Amendment to clause 2 of Article 24:

“2. The Ministry of Finance shall take charge or cooperate with relevant ministries, central authorities and People’s Committees of bordering provinces in:

a) Providing guidance on implementation of tax, fee and charge policies;

b) Following customs procedures and customs inspection, supervision and control procedures for imported/exported/transited goods; outgoing, ongoing or in-transit vehicles.”

Article 2. Implementation clauses

1. This Decree comes into force from December 01, 2024.

2. In 2029, the Ministry of Finance shall report to the Government for consideration and decision on adjusting the number of times of tax exemptions and the amount of tax exemption for importing goods in the form of buying, selling and exchanging goods by border residents.

3. From January 1, 2029, when conducting cross-border trade, border residents must be present to complete import and export procedures.

4. From January 1, 2030, goods shall only be processed for import and export at international border checkpoints; main border checkpoints (bilateral border checkpoints); secondary border checkpoints; customs clearance crossings, specialized roads for transport of goods of international border checkpoints, main border checkpoints (bilateral border checkpoints); border crossings that have completed the order of opening and upgrading of border checkpoints and border crossings according to applicable regulations that have reached bilateral agreements on allowing the export, import and exchange of goods.

5. Ministers, Heads of ministerial agencies, Heads of Government agencies, Chairmen of People's Committee of provinces and centrally affiliated cities and relevant agencies, organizations and individuals are responsible for implementing this Decree./.