Foreign-invested enterprises (FDI enterprises) are not allowed to engage in the business of goods transshipment.
On April 21, 2025, the Customs Department issued Official Letter No. 2642/CQH-GSQL in response to Official Letter No. 21032025-PEWVN dated March 21, 2025, submitted by Panasonic Electric Works Vietnam Co., Ltd., requesting guidance on customs procedures for the importation of goods from abroad and the subsequent exportation of goods to a third country.
Specifically, the Customs Department notes that the form of goods transported from the exporting country to the importing country via Vietnamese border gates and stored in bonded warehouses or transit areas at Vietnamese ports, without completing import procedures into Vietnam and without completing export procedures out of Vietnam, is one of the forms of transshipment of goods as stipulated in point c, clause 2, Article 30 of the Commercial Law 36/2005/QH11 dated June 14, 2005.
At the same time, according to the provisions of clause 2, Article 18 of Decree No. 69/2018/NĐ-CP issued on May 15, 2018, by the Government, foreign-invested economic organizations (FDI enterprises) are not allowed to engage in the business of transshipping goods.