On June 25, 2025 , the National Assembly passed Law No. 90/2025/QH15 amending several laws, including the supplementation and revision of regulations on on-the-spot import and export (“OTSI”) in the Law on Customs and the Law on Value-Added Tax (VAT).
Effective from July 1, 2025
Amendments and Supplements to the Law on Customs
On-the-spot import and export goods are goods delivered and received within Vietnam under the designation of a foreign trader, based on sale, processing, leasing, or borrowing contracts between Vietnamese enterprises and foreign traders. Such goods must go through customs procedures and be subject to customs inspection and supervision. (Article 3, amending Article 47a)
No provision is made for the conditions under which a foreign trader without a presence in Vietnam may conduct tripartite transactions, as is currently required under existing regulations.
On-the-spot import and export goods declared on customs declarations that have been registered but not yet completed customs procedures before the effective date of this Law shall be governed by Clause 3, Article 3 of this Law.
Amendments and Supplements to the Law on Value-Added Tax (VAT)
Amendment and supplementation of point a, clause 1, Article 9:
Exported goods include: goods sold from Vietnam to organizations or individuals abroad and consumed outside of Vietnam; goods sold from inland Vietnam to organizations in non-tariff zones and consumed within those 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 exported goods.