July 4th, 2025

Decree 167/2025: Amendments to Decree 08/2015 on AEO & On-the-Spot Imports

On June 30, 2025, the Government promulgated Decree No. 167/2025/ND-CP amending and supplementing Decree No. 08/2015/ND-CP, which provides detailed regulations on the on-the-spot import and export policy and the regime applicable to Authorized Economic Operators (AEOs).

1. Amendment to Article 35 of Decree No. 08/2015/ND-CP on on-the-spot import and export.

In this latest amendment under Decree No. 167/2025/ND-CP, the regulations on on-the-spot import and export procedures continue to be maintained under Article 35 but are now specified in greater detail as follows:

“Article 35. Customs procedures, customs inspection, and supervision for on-the-spot export and import of goods”

1. On-the-spot export and import goods are those defined in Clause 1, Article 47a of the Customs Law, as supplemented under Clause 3, Article 3 of the Law amending and supplementing a number of articles of the Law on Bidding; the Law on Investment in the form of Public-Private Partnership; the Customs Law; the Law on Value-Added Tax; the Law on Export and Import Duties; the Law on Investment; the Law on Public Investment; and the Law on Management and Use of Public Property, including:

a) Goods processed in Vietnam under contracts placed by foreign traders, which are sold or transferred to organizations or individuals in Vietnam;

b) Goods that are purchased, leased, or borrowed between Vietnamese enterprises and foreign traders, with delivery or receipt in Vietnam as designated by the foreign trader.

2. On-the-spot export and import goods must undergo customs procedures; they may be delivered and received before or after customs procedures are carried out; and they are subject to customs inspection and supervision from the time of delivery and receipt until the completion of customs procedures, or from the time customs procedures are completed until the completion of delivery and receipt.

3. On-the-spot export and import goods shall be deemed to have completed customs procedures when both the on-the-spot export declaration and the on-the-spot import declaration have been cleared by customs.

4. The time limit, location, and method of delivery and receipt of goods shall be carried out in accordance with the foreign trader’s instructions and must be notified to the customs authority either during the customs procedure process or prior to the actual delivery and receipt.

5. The Minister of Finance shall provide detailed regulations on the implementation of this Article.”

 

Some notable points: 

The regulations on on-the-spot import and export under the new Decree are presented in a more detailed and clearer manner, thereby facilitating enterprises in the application of on-the-spot import and export procedures.. 

2. Amendments to the Conditions for Enterprises Applying the Authorized Economic Operator (AEO) Regime

Decree No. 167/2025/ND-CP introduces amendments and supplements to certain provisions concerning Authorized Economic Operators (AEOs), with the following notable highlights: 

a. Legal compliance requirements

The new regulations continue to require that enterprises must not have committed customs or tax violations resulting in penalties for acts such as tax evasion, smuggling, or illegal cross-border transportation of goods. Enterprises must also not have committed other violations for which the imposed penalty exceeds the sanctioning authority of the Head of the Customs Enforcement Team. 

In addition, the new regulations clarify that the assessment period for determining legal compliance is 24 consecutive months up to the date the enterprise submits its application dossier. 

Article 1.5.a of Decree 167/2025/ND-CP

” The assessment period for this condition shall be 02 (two) consecutive years (24 months) up to the date the enterprise submits the written request for application of the AEO regime..”

b. Internal Control System

Decree No. 167/2025/ND-CP introduces detailed provisions on the internal control system, particularly with respect to ensuring cargo security, personnel security, transport security, IT systems, and commercial partner management.

This is a significant change compared to the previous regulations, establishing a clearer legal basis for enterprises to prepare and comply with internal control requirements, which were previously undefined or vague.

c. Import-export turnover requirements

In principle, the import-export turnover thresholds required for enterprises to qualify for AEO status remain consistent with the previous regulations, specifically: 

• Minimum annual import-export turnover for general importers/exporters: USD 100 million 
• Minimum annual export turnover for enterprises exporting goods produced in Vietnam: USD 40 million 
• Minimum annual export turnover for enterprises exporting agricultural and aquacultural products cultivated or raised in Vietnam: USD 30 million 

The new regulations have abolished the previous condition applicable to customs brokerage agents:  

“d) Customs brokerage agents: must have handled at least 20,000 customs declarations per year.”

d.AEO renewal

Instead of automatic renewal as previously applied, the new regulation requires the customs authority to re-assess the enterprise within three months prior to the renewal date to ensure continued compliance with the applicable conditions.

Article 1.6 of Decree 167/2025/ND-CP

” Within three (03) months prior to the expiration of the AEO regime, the Customs Department shall, based on collected information and management results, conduct an assessment…”

e. Temporary suspension of AEO status

The maximum duration for the temporary suspension of the AEO regime has been extended to 90 days (from the previous 60 days), allowing enterprises more time to rectify violations before an official suspension is imposed.

Article 1.6 of Decree 167/2025/ND-CP

” The Director of the Customs Department shall issue a decision on temporary suspension of the AEO regime for a period of 90 days from the date of issuance of the decision.”

3. Entry into force of the provisions on on-the-spot import and export and AEO regime

• The provisions relating to the on-the-spot import and export policy and the conditions for enterprises applying to the AEO regime shall take effect from July 1, 2025. 

• Meanwhile, all other provisions of Decree No. 167/2025/ND-CP shall come into effect from August 15, 2025. 

UNI Customs Consulting will continue to provide timely updates on legislative developments in customs regulations, especially those relating to on-the-spot import and export and AEO policies, to our valued clients. 

Attachment (VIE)

1. Decree 167/2025/ND-CP amending Decree 08/2015/ND-CP. See here 

June 25, 2025 

Officially Passed: Provisions on On-the-Spot Import and Export 

1. The Amended Customs Law Has Been Officially Adopted by the National Assembly

On the morning of June 25, 2025, at the 9th Session of the 15th National Assembly, the National Assembly officially passed the Law amending and supplementing a number of articles of the Law on Customs, Law on Value-added Tax. 

The amended Law on Customs and the Law on Value-Added Tax will take effect from July 1, 2025. 

Key provisions related to on-the-spot import and export that were passed include:  

a- Supplementing Article 47a into the Law on Customs, defining on-the-spot import and export goods:

” Article 47a. Customs inspection and supervision of on-the-spot import and export goods

1. On-the-spot import and export goods are goods delivered and received within Vietnam as designated by a foreign trader under contracts of sale, processing, leasing, or borrowing between Vietnamese enterprises and foreign traders.

2. On-the-spot import and export goods must undergo customs procedures and be subject to customs inspection and supervision.

3. The Government shall provide detailed regulations for this Article.”

b/ Supplementing Clause 1, Article 9 of the Law on Value-Added Tax to provide that on-the-spot export goods are subject to 0% VAT: 

“Article 4. Amendments and Supplements to Point a, Clause 1, Article 9 of the Law on Value-Added Tax are as follows:

“Article 9. Tax Rates

1. The 0% VAT rate shall apply to the following goods and services:

a) Exported goods including: goods sold from Vietnam to organizations or individuals abroad and consumed outside of Vietnam; goods sold from the domestic market to organizations located in non-tariff zones and consumed within such zones directly serving export production activities; goods sold in isolation areas to individuals (foreigners or Vietnamese) who have completed exit procedures; goods sold at duty-free shops; on-the-spot export goods.;”

c/ Adding transitional provisions for customs declaration forms that have been registered but not yet completed: 

” Article 10. Transitional Provisions

3. Transitional provisions related to the amended Law on Customs are as follows:

On-the-spot import and export goods under customs declaration forms already registered but not yet completed before the effective date of this Law shall be subject to the provisions of Clause 3, Article 3 of this Law.”

d/ Revision Status of Decree and Circular

– With Decree amending Decree 08/2015/NĐ-CP about on-spot import & export regulations. It is still under review.

According to regulation (78/2025/NĐ-CP), it is expected take 1 or 2 more months from now for the decree to be issued.

This timeframe may be extended or shortened depending on the Government’s process of review, approval.

Here is the third draft, updated on June 9, 2025. Link.

– With Circular detailing the Decree, it will issued after the Decree is officially issued.

Now, There is no draft regulation about issuing Circular by Ministry of Finance

The timeframe will be extended or shorten depending on Ministry of Finance’s process of review

With these provisions, on-the-spot import and export activities are officially recognized as subjects of regulation under the Law on Customs, laying the foundation for amendments to Decree No. 08/2015/ND-CP and other related legal documents. 

The amended Customs Law was passed along with several other laws that have a significant impact on the business environment, including: the Law on Bidding; the Law on Investment under the public-private partnership model; the Law on Value-Added Tax; the Law on Export and Import Duties; the Law on Investment; the Law on Public Investment; and the Law on Management and Use of Public Property. 

2. High Approval Rate – Strong Consensus from the National Assembly

The amended Law on Customs was passed through electronic voting with a very high approval rate among National Assembly deputies: 

• Number of deputies participating in the vote: 434.
• Number of deputies voting in favor: 432
• Approval rate: 90.38% of the total number of deputies
• Number of deputies not voting: 2

This high approval rate reflects a strong consensus from the National Assembly regarding these important legal amendments, especially the new provisions on on-the-spot import and export in the Customs Law.. 

We, UNI Customs Consulting, will continue to provide up-to-date information on regulatory changes regarding on-the-spot import and export and keep our clients informed. 

Attachment (VIE) 

1. Draft Law amending and supplementing one law and other related laws: Link. 

1. VoV – National Assembly finalizes “one law amends eight laws”: Link 

June 17, 2025

Update on the National Assembly’s Schedule for Passing the Amended Customs Law 

1. The amended Customs Law is expected to be passed on June 25, 2025  

According to the updated agenda of the 9th session of the 15th National Assembly – Phase 2, the expected date for the National Assembly to pass the Law amending and supplementing a number of articles of the Customs Law (together with the Law on Export and Import Duties, the Investment Law, etc.) has been officially adjusted: 

• Rescheduled from June 17, 2025, to the morning of June 25, 2025. 

• This Law will be voted on alongside a group of related laws, including: the Law on Bidding, the Law on Investment under the Public-Private Partnership (PPP) method, the Law on Export and Import Duties, the Investment Law, the Law on Public Investment, and the Law on Management and Use of Public Property. 

2. Contents of the amendment:  

The proposed revision of Article 47a of the Customs Law is as follows: 

“Article 47a. Customs inspection and supervision of on-spot exported and imported goods  

1. On-spot exported and imported goods are goods delivered and received within the territory of Vietnam as designated by a foreign trader under contracts for sale and purchase, processing, leasing, or borrowing between Vietnamese enterprises and foreign traders.
2. On-spot exported and imported goods must undergo customs procedures and are subject to customs inspection and supervision.
3. The Government shall provide detailed regulations for this Article”

We, UNI Customs Consulting, will continue to monitor and provide timely updates on the latest developments related to the legal framework for on-spot export & import. 

Attached Documents (VIE):  

• The agenda of the 9th Session of the 15th National Assembly.  

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June 16, 2025

Regulations on On-Spot Export & Import in the Amended Customs Law Expected to Be Passed Soon 

1, Amended Customs Law Expected to Take Effect from July 2025

The Law amending and supplementing a number of provisions of the Customs Law (alongside the Law on Export and Import Duties, Investment Law, etc.) is expected to be passed by the 15th National Assembly on June 17, 2025, and take effect on July 1, 2025. 

In this amended Law, Article 47a on on-spot export & import will be revised and supplemented to better align with practical needs and the orientation toward customs procedure reform. This article serves as the highest legal basis for continuing the implementation of on-spot export & import activities in the future. 

The proposed revision of Article 47a of the Customs Law is as follows: 

Article 47a. Customs inspection and supervision of on-spot exported and imported goods 

1. On-spot exported and imported goods are goods delivered and received within the territory of Vietnam as designated by a foreign trader under contracts for sale and purchase, processing, leasing, or borrowing between Vietnamese enterprises and foreign traders.
2. On-spot exported and imported goods must undergo customs procedures and are subject to customs inspection and supervision.
3. The Government shall provide detailed regulations for this Article

2, Decree Amending Decree No. 08/2015/ND-CP – Appraisal Phase

a, Draft Appraisal Phase

In parallel with the amendments to the Law, the Ministry of Finance is also in the process of issuing a decree amending Decree No. 08/2015/ND-CP, which will include revisions to customs procedures for on-spot export & import goods. 

• On June 11, 2025, the Ministry of Finance issued Official Letter No. 8172/BTC-CHQ to the Ministry of Justice to request appraisal of the draft decree. 

• The Ministry of Finance expressed its desire to receive feedback before June 15, 2025, in order to synchronize the decree with the amended Customs Law. 

b, Process for Issuing the Amended Decree:

• Drafting the amended decree. 

• Preparing the appraisal dossier. 

• Organizing the appraisal of the draft decree – to be conducted by the Ministry of Justice. 

• Revising the draft based on feedback. 

• Submitting the draft to the Government for review and approval. 

• Government approval and promulgation of the decree.
  (According to Articles 28 and 30 of Decree No. 78/2025/ND-CP) 

Currently, the Decree amending Decree No. 08/2015/ND-CP is in the appraisal stage. 

We, UNI Customs Consulting, will continue to monitor and provide timely updates on the latest developments related to the legal framework for on-spot export & import. 

Attached Documents (VIE): 

1. Official Letter No. 8172/BTC-CHQ dated June 11, 2025
2. Draft Law amending the Customs Law

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Draft 3 Amendments To Decree 08/2015/ND-CP: Maintaining And Detailing The On-Spot Import-Export Policy  

Draft 3 Amendments To Decree 08/2015/ND-CP: Maintaining And Detailing The On-Spot Import-Export Policy  

On May 8, 2025, the Ministry of Finance (Customs Department) completed the third draft amending Decree 08/2015/ND-CP. This draft was developed based on the synthesis, research and acceptance of comments from agencies, organizations, business associations and experts. 

In this draft, the regulations on on-the-spot import and export procedures continue to be maintained in Article 35, with some amendments as follows: 

“ Article 35. Customs procedures, inspection and supervision of on-site export and import goods.”

1. Goods exported and imported on the spot are goods specified in Clause … Article … Law amending and supplementing the Law on Customs, including:
2. a) Goods processed in Vietnam and ordered by foreign traders to be processed for sale or transferred to organizations and individuals in
3. b) Goods purchased, sold, leased or borrowed between Vietnamese enterprises and foreign traders and designated by foreign traders to deliver or receive goods with enterprises in Vietnam. 
4. Goods exported or imported on the spot are subject to customs procedures; to be delivered and receive goods before carrying out customs procedures later or to carry out customs procedures before handing over and receiving goods later; be subject to customs inspection and supervision from the time of delivery and receipt of goods to the completion of customs procedures or from the time of carrying out customs procedures to the completion of the delivery and receipt of goods. 
5. Goods exported or imported on the spot shall be considered to have completed customs procedures when the on-the-spot export declarations and on-the-spot import declarations have both completed customs procedures. 
6. The time limit, location and method of delivery and receipt of goods shall comply with the designation of the foreign trader and must be notified to the customs office when carrying out customs procedures or before the time of delivery and receipt of goods. 
7. The Minister of Finance shall detail this Article.”

Some notable points: 

• The case currently specified at Point c (transactions between Vietnamese enterprises and foreign traders) is still maintained (now changed to Point b). At the same time, the condition “foreign traders do not have a presence in Vietnam” is removed. 

• In the case currently specified at Point b (transactions between domestic enterprises and export processing enterprises are abolished, on-the-spot import and export procedures are not carried out. However, in practice, these transactions can still be carried out through normal customs procedures. 

Compared to the draft amendment to the Customs Law announced on 2025/03/11, the content of this Draft Decree is presented in more detail and specifically on on-the-spot import and export regulations 

See more: Draft amendment to the Customs Law: Maintaining on-the-spot import and export activities 

In the coming time, Circular 38/2015/TT-BTC detailing the Customs Law, Decree 08/2015/ND-CP is likely to continue to be amended to improve the legal basis for on-the-spot import and export activities. 

On May 13, 2025, the Ministry of Finance issued Official Letter No. 6377/BTC-CHQ to the Ministry of Justice to request the appraisal of the Draft Decree 

We, UNI Customs Consulting, will continuously update the latest information on the amendment of regulations on import and export on the spot and continue to update our customers 

Attachment (VIE) 

1. Draft Decree 3 (2025/05/08) amending Decree 08/2015/ND-CP 

1. Summary of explanations and comments of agencies, organizations and individuals on the draft amendment to Decree 08/2015/ND-CP 

1. Submission to the Government on Draft Decree 3 (2025/05/08) amending Decree 08/2015/ND-CP 

Relevant service: Customs Clearance

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Draft issued by the Ministry of Finance: Maintaining On-spot Export and Import System

According to the draft of the Ministry of Finance, it was proposed to maintain the on-spot import and export system and to revise and supplement the relevant laws and regulations.  

In response to the customs authorities’ “deletion of provisions related to on-spot imports and exports,” the Ministry of Finance reported to the government that instead of deleting the provisions on on-spot imports and exports, it would clarify the definition of on-spot imports and exports and add supervision procedures. 

As it is currently in a draft state, changes may occur until the final entry into force. In addition, detailed procedures such as enforcement decrees and enforcement rules have not yet been prepared. Therefore, related companies should pay attention to future changes. 

Uni Customs Consulting is scheduled to attend the meeting with the General Department of Customs on April 17, 2025, as a representative of KOCHAM, and will further review the details related to the draft. 

 The contents of the draft decree of the Ministry of Finance are as follows. 

1, Purpose

 To implement Politburo Resolution No. 57-NQ/TW of December 22, 2024 on breakthroughs in science and technology development, innovation and national digital transformation. 

2, Draft Treasury Proposal Decree

• Laws on bidding  

• Law on investments in the form of public-private partnerships;  

• Customs Act;  

• Laws on Export and Import Taxes;  

• laws on investments;  

• the Law on Public Investment;  

• Act on the Management and Use of Public Property 

3, Summary of draft contents related to on-spot import and export 

a, Report

b, Contents of the draft customs law

c, Treasury Report

Meeting with the General Department of Customs