Business lines with public security and order conditions

Decree 96/2016/ND-CP dated 1 July 2016 of the Government provides for a list of 23 business lines that require a certificate of satisfaction of conditions on security and order. The list includes, inter alia, massage services, security guard services, electronic prized gaming for foreigners, debt recovery services, casino business, gas trading, industrial explosive trading, printing services, cosmetics surgery services, karaoke and dance club business and accommodation services.

The certificate of satisfaction of security and order conditions will be issued by the police at central, provincial or district level, depending on the sector of business. The certificate will have an unlimited validity term, except for business establishments that have an operational term of less than 10 years and that uses explosives for mineral exploitation and mining.


Import and export duty exemption

Law No. 107/2016/QH13 replacing the former Law on export and import duties of 2005 came into effect on 1 September 2016. Under the new Law, new types of goods are entitled to tax exemption. These include:

  • Goods of which the value or tax payable is below the minimum amount as provided by law.
  • Products used for non-commercial purposes including samples; pictures, films and models replacing samples and advertisement publications in small quantities.
  • Machines, equipment, materials, components and semi-products imported for manufacture of exported products, including those materials and equipment which have been imported before 1 Sep 2016 but the products produced thereby have not been exported.

For more information, click Asia Counsel Insights 5 September 2016.


In the toolbar of this website, click on “NEWS” for the drop down menu which includes: