VATA出海｜越南就地进出口程序改革：便利外国贸易商开展业务

引言

Introduction

01

法律背景

Legal background

多年来，就地进出口活动一直受2015年1月21日颁布的第08/2015/ND-CP号法令规制。根据该法令第35条第1款c项（“C项”），越南企业与外国组织或个人之间的货物买卖，必须满足以下条件，方可被认定为就地出口：

• 外国组织或个人与越南企业订立货物买卖合同。外国组织或个人为货物买方，越南企业为卖方。

• 买方（外国商人）不直接接收货物，而是指示卖方（越南企业）按照就地出口程序，将货物交付给越南境内的另一家企业。

• 外国商人只有在越南没有商业存在的情况下，方可进行上述交易。

  
  

For many years, OSIE activities have been governed by Decree No. 08/2015/ND-CP dated 21 January 2015. Pursuant to Point c, Clause 1, Article 35 of this Decree (“Point C”), the sale and purchase of goods between Vietnamese enterprises and foreign organizations or individuals must satisfy the following conditions to qualify as on-the-spot export:

• The foreign organization or individual enters into a sale and purchase contract with a Vietnamese enterprise. The foreign organization or individual is the purchaser of the goods, while the Vietnamese enterprise is the seller.

• The purchaser (the foreign trader) does not receive the goods directly but instead instructs the seller (the Vietnamese enterprise) to deliver the goods to a different enterprise in Vietnam, in accordance with on-the-spot export procedures.
  

• The foreign trader may only carry out the aforementioned transaction if it has no commercial presence in Vietnam.

按照此前的规定，越南企业要办理就地出口，与其交易的外国贸易商必须在越南没有“商业存在”。为确认这一条件得到满足，部分地区的海关机关会依据2017年6月12日颁布的第05/2017/QH14号《外贸管理法》第3条第5款，要求外国贸易商提交书面承诺，确认其在越南没有商业存在。但在实际操作中，即使提交了承诺书，交易也未必能顺利进行。海关程序改革过程中，一些法律规定如何理解、相关手续如何办理等问题仍未得到妥善解决，给越南企业及其外国交易方都带来了困难。

Accordingly, under the previous regulations, a Vietnamese enterprise was only permitted to conduct on-the-spot exports when its foreign counterparty had no commercial presence in Vietnam. This was a mandatory condition, which led customs authorities in certain localities to require foreign counterparties to provide a Written Undertaking confirming their status in this regard, in accordance with Clause 5, Article 3 of the Law on Foreign Trade Management No. 05/2017/QH14 dated 12 June 2017 (for example, an undertaking confirming that the foreign trader “has no commercial presence in Vietnam”). In practice, even where such a Written Undertaking was provided, on-the-spot exports continued to face various inadequacies and difficulties, affecting not only Vietnamese enterprises but also their foreign counterparts, due to certain legal and practical issues arising during the reform of customs procedures.

然而，自第167/2025/ND-CP号法令于2025年8月15日生效后，第08/2015/ND-CP号法令第35条经修订补充，C项被废止，从而取消了以下要求：就地进出口货物必须是在越南企业与在越南没有商业存在的外国组织或个人之间交易的货物。

However, since 15 August 2025, when Decree No. 167/2025/ND-CP came into effect, Article 35 of Decree No. 08/2015/ND-CP has been amended and supplemented to abolish Point C, thereby removing the requirement that goods subject to on-the-spot import and export must be goods traded between Vietnamese enterprises and foreign organizations or individuals having no commercial presence in Vietnam.

根据现行规定，外国组织或个人是否在越南具有商业存在，已不再是交易适用就地进出口程序的条件。

Under the current regulations, whether a foreign organization or individual has a commercial presence in Vietnam is no longer a condition for a transaction to qualify for OSIE procedures.

这一变化扩大了就地进出口的适用范围，减少了办理相关手续时的障碍，让越南企业与外国贸易商在越南开展交易更加便利。越南政府也将这项调整列为海关程序改革的措施之一，以便利企业经营，降低企业遵守相关规定所需的成本。

This represents a significant change from the previous approach and contributes to expanding the scope of application of OSIE procedures, reducing procedural barriers, and facilitating Vietnamese enterprises and foreign traders in conducting transactions in Vietnam. The Vietnamese Government has also identified this as one of the measures aimed at reforming customs procedures, facilitating business activities, and reducing compliance costs.

因此，判断一笔交易能否采用就地进出口方式，已不再要求外国贸易商“在越南没有商业存在”。企业需要先确认交易涉及的货物是否属于现行规定允许就地进出口的范围，再核查合同和交付、收货指示是否符合要求，并按规定办理海关申报，接受海关检查与监管。

Accordingly, when analyzing an OSIE transaction at the present time, the requirement that the foreign trader “has no commercial presence in Vietnam” is no longer an applicable condition. Instead, it is necessary to determine whether the transaction falls within the categories of goods eligible for OSIE under the current regulations, while also examining the applicable requirements concerning contracts, delivery and receipt instructions, customs declaration procedures, and customs inspection and supervision.

这一调整有助于明确就地进出口的货物范围、纳税义务和海关手续等要求，减少因规定不够清晰或解释过于宽泛而产生的分歧，让企业更清楚地了解并遵守相关规则。同时，企业也能更顺畅地与税务、海关机关沟通和办理相关事项，使交易安排更符合国际商业惯例。

This approach reflects the reform-oriented direction of narrowing the scope for ambiguous and overly broad interpretations of relevant regulations (including those concerning goods subject to OSIE, tax obligations, customs procedures, and other related matters), thereby enhancing transparency and legal certainty in the application of the law. It also facilitates more effective compliance coordination among enterprises, tax authorities, and customs authorities, while being more consistent with international commercial practices.

这项改革扩大了就地进出口的适用范围，简化了相关手续，让越南企业与外国贸易商之间的交易更加便利。企业可以更灵活地安排采购和交货，减少办理手续所需的时间和成本。这也体现了越南政府持续改进海关管理、改善营商环境的政策方向，有助于提高规则的透明度和可预期性，为国际投资与贸易提供更多便利。

This represents a significant reform that contributes to expanding and simplifying the OSIE mechanism, thereby facilitating enterprises’ commercial activities. As a result, administrative procedures are streamlined, costs are reduced, and greater flexibility is afforded in transactions with foreign traders. More importantly, this reform reflects the State’s policy direction of modernizing customs procedures and establishing a transparent and business-friendly environment, thereby promoting international investment and trade.

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