1. Legal Based

Customs Law No. 54/2014/QH13

Decree 08/2015/ND-CP dated 21/01/2015

Circular 08/2013/TT-BCT dated April 22, 2013

2. Detailing Conditions

2.1. WTO, FTAs: Not included in the Schedule.

2.2. The law of Vietnam:

a) Scope of operation: Foreign-invested economic organizations that have been licensed to export right may only directly purchase goods from Vietnamese traders who have business registration or have the right to import or distribute such goods for export; Not to organize a network to buy and consolidate goods in Vietnam for export, including opening a place to buy and consolidate exported goods, except in the case of Vietnamese law or an international treaty to which Vietnam is a member other rule.

b) Location of performance

– Seaports, international civil airports, ports of export and import of goods established in the country, road border gates, international intermodal railway stations.

– Industrial parks, high-tech zones, non-tariff zones and other areas as prescribed by law.