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Judicial Expertise	1	Law on Judicial Expertise No. 105/2025/QH15 promulgated by the National Assembly
Commercial	2	Circular No. 14/2026/TT-BCT of the Minister of Industry and Trade stipulating the rules of origin of goods in the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union
Commercial	3	Circular No. 49/2025/TT-BCT of the Minister of Industry and Trade stipulating the rules of origin of goods in the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation between the Governments of the Member States of the Association of Southeast Asian Nations and the Republic of Korea
Investment	4	Decree No. 96/2026/ND-CP of the Government detailing and guiding the implementation of a number of articles of the Law on Investment
Insurance	5	Decree No. 85/2026/ND-CP of the Government on supplementary pension insurance
Environment	6	Decree No. 112/2026/ND-CP of the Government on international exchange of greenhouse gas emission mitigation results and carbon credits
Environment	7	Decree No. 110/2026/ND-CP of the Government guiding the Law on Environmental Protection on the responsibility to recycle products and packaging and the responsibility to treat waste of manufacturers and importers

UPDATED DOCUMENTS

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The maximum assessment period is 02 months;

In case the case is complicated or the workload is large, the maximum time limit for assessment is 03 months;

In case the case is of a particularly complicated nature or the workload is particularly large, the maximum time limit for assessment is 04 months.

1. Reduction of the time limit for judicial expertise in cases where it is not mandatory to solicit judicial expertise:

Law on Judicial Expertise No. 105/2025/QH15

2. Supplementing regulations in case it is necessary to supplement information, documents and specimens as a basis for the assessment, the expert organization/person shall make a written request for supplementation within 24 hours from the time of detection or identification of the contents to be supplemented. The person soliciting or requesting judicial expertise shall be responsible for supplementing within 05 working days from the date of receipt of the written request.

Date of Issue: December 5^th, 2025

Effective Date: May 1^st, 2026

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C/O.�Self-certification of origin issued by an eligible EU exporter for shipments of any value; or any exporter issue for shipments not exceeding 6,000 EUR.�Self-certification documents of origin issued by the exporter re-register the electronic database in accordance with EU regulations and have been notified to Vietnam.

Circular No. 14/2026/TT-BCT

Date of Issue: March 25^th, 2026

Effective Date: May 10^th, 2026

For goods originating from the European Union (EU) imported into Vietnam:

For goods of Vietnamese origin imported into the EU:

C/O.�Self-certification of origin issued by the exporter with a shipment value not exceeding EUR 6,000.�Self-certification documents of origin issued by qualified exporters or exporters registered in the appropriate database prescribed by the Ministry of Industry and Trade and applied after Vietnam notifies the EU.

Goods are entitled to tariff preferences under the EVFTA when they have one of the following documents certifying their origin:

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Circular No. 49/2025/TT-BCT

Date of Issue: September 9^th, 2025

Effective Date: May 1^st, 2026

Goods imported into the territory of a Member State are considered to be of origin and eligible for tariff preferences if they meet one of the following provisions:

Be of pure origin or wholly manufactured in the territory of a Member State.

Having an impure origin or not wholly produced in the territory of an exporting Member State provided that such goods satisfy:

Achieve a regional value (RVC) content of at least 40% in terms of FOB value, or undergo a commodity code conversion process; or

Meet the item-specific rules in Appendix I of the Circular; or

Special goods specified in Appendix II of the Circular are produced, processed or processed outside the territory of the Republic of Korea and ASEAN countries with raw materials exported from a Member State, and then re-imported into that State; or

Goods originating in the territory of one Member State and used as raw materials for the production of goods eligible for tariff preferences in the territory of another Member State.

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Date of Issue: March 31^st, 2026

Effective Date: March 31^st, 2026

Decree No. 96/2026/ND-CP

Supplementing cases of suspension of processing of dossiers, refusal to grant or adjustment of decisions on approval of investment guidelines, decisions on approval of investors, investment registration certificates and other administrative documents on investment:

The contents of the proposal or adjustment of the project or the request for issuance or adjustment of the Investor Approval Decision, the Investment Registration Certificate and other administrative documents do not meet the requirements and conditions as prescribed by law;�The investor shall submit the dossier after the prescribed time in case two or more investors jointly submit a valid dossier requesting the implementation of the investment project at the same location.

To promulgate a new list of industries and trades restricted from market access for foreign investors in Appendix I attached to the Decree;

To promulgate a new list of industries and trades eligible for foreign investment incentives in Appendix II to the Decree.

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Decree No. 85/2026/ND-CP

Employers and employees who have participated in compulsory social insurance are entitled to voluntarily participate in supplementary pension insurance. The level of additional pension insurance premiums shall be agreed upon by the employer and the employee.

The process of participating in supplementary pension insurance:

The employer develops a written agreement and notifies and collects opinions from employees

The employer signs a written agreement on participation in supplementary pension insurance with each employee or signs with the Chairman of the Trade Union

The employer signs a contract with the pension fund management enterprise

Pension fund management enterprises open personal retirement accounts for employees

The employer shall pay both their own contribution and the employee’s contribution into the supplementary retirement insurance fund and notify the pension fund management enterprise.

Date of Issue: March 25^th, 2026

Effective Date: May 10^th, 2026

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Decree No. 112/2026/ND-CP

Date of Issue: April 1^st, 2026

Effective Date: May 19^th, 2026

In case of international transfer with corresponding adjustments, the maximum transfer rate for the amount of greenhouse gas emission mitigation results and carbon credits granted for the period of creating greenhouse gas emission mitigation results and carbon credits is as follows:

90% for programs and projects under measures and activities to reduce greenhouse gas emissions prioritized for transfer

50% for programs and projects under measures and activities to reduce greenhouse gas emissions to encourage transfer

In case of international transfer without corresponding adjustment, the maximum transfer rate is 90% of the amount of greenhouse gas emission mitigation results, carbon credits are issued for a period of greenhouse gas emission mitigation results, carbon credits for all programs, project.

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Every law begins as an IDEA, called a BILL. Bills can come from different sources including:

Government ministers (most common)
Members of Parliament (called private members’ bills)
Committees or expert groups
Even suggestions from the public (petitions, campaigns, letters to MPs).

The compulsory recycling rate for each type of product and packaging is specified in Appendix I attached to the Decree, which is adjusted to increase every 03 years; each adjustment shall not exceed 10%; First change in 2029

Date of Issue: April 1^st, 2026

Effective Date: May 25^th, 2026

Decree No. 110/2026/ND-CP

Producers and importers of products and packaging specified in Annex I attached to the Decree, when placing them on the market, must recycle such products and packaging according to the mandatory recycling rate and specifications, except in the following cases:

Manufacturers and importers of products and packaging for export, temporary import, re-export or production or import for the purpose of research, study and testing;�Manufacturers and importers with total revenue from products including cosmetics, food, drugs, fertilizers, animal feeds, veterinary drugs, soaps, detergents, cement of less than 30 billion VND/year;�That packaging is recovered and packaged by the manufacturer itself to continue to be put on the market with a recovery and packaging rate equal to or higher than the mandatory recycling rate.

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