Duane Morris Vietnam

Vietnams Verbrauchermarkt tritt in eine neue Ära ein
Vietnam galt viele Jahre vor allem als eines der führenden Produktionszentren Asiens. Internationale Investoren wurden durch die wettbewerbsfähige Arbeitskraft, den expandierenden Exportsektor und die strategische Lage innerhalb globaler Lieferketten angezogen. Dieses Bild ist inzwischen jedoch unvollständig.
Vietnam entwickelt sich rasant zu einem der vielversprechendsten Konsumgütermärkte Südostasiens. Steigende Haushaltseinkommen, beschleunigte Urbanisierung, eine junge Bevölkerung, zunehmendes Gesundheitsbewusstsein und eine wachsende Mittelschicht verändern das Kaufverhalten grundlegend. Verbraucher suchen zunehmend nach hochwertigen, sicheren und vertrauenswürdigen internationalen Produkten und zeigen eine größere Bereitschaft, für Qualität, Zuverlässigkeit und Markenreputation zu bezahlen.
Dies wirft für europäische Einzelhändler eine strategische Frage auf: Welche deutschen Einzelhandelskonzepte sind am besten positioniert, um von der nächsten Entwicklungsphase Vietnams zu profitieren?
Eine bemerkenswerte Beobachtung
Nach fast drei Jahrzehnten Leben und Arbeit in Vietnam konnte ich die außergewöhnliche wirtschaftliche Transformation des Landes hautnah miterleben. Bei meinen regelmäßigen Reisen zwischen Deutschland und Vietnam ist mir eine wiederkehrende Beobachtung aufgefallen:
Viele vietnamesische Reisende kaufen bewusst deutsche Konsumgüter während ihres Aufenthalts in Deutschland. Produkte der Körperpflege, Kosmetik, Babyartikel, Nahrungsergänzungsmittel, Haushaltswaren und Bio-Lebensmittel gelangen regelmäßig über persönliche Einkäufe, Familiennetzwerke und unabhängige Wiederverkäufer zurück nach Vietnam.
Unter den deutschen Einzelhändlern ist ein Unternehmen besonders stark vertreten: dm-drogerie markt.
Dies ist zwar eine praktische Beobachtung aus vielen Jahren Erfahrung und keine formale Marktstudie, spiegelt jedoch einen breiteren Trend wider. Die anhaltende Nachfrage nach deutschen Drogerieprodukten deutet darauf hin, dass vietnamesische Verbraucher deutschem Qualitätsstandard erhebliches Vertrauen entgegenbringen – insbesondere in Kategorien, die direkt mit Gesundheit, Schönheit, Körperpflege und Familienwohl verbunden sind.
Warum das dm-Geschäftsmodell Beachtung verdient
dm ist weit mehr als eine traditionelle Drogerie. Das Geschäftsmodell vereint Körperpflege, Gesundheitsprodukte, Babypflege, Naturkosmetik, Bio-Lebensmittel, Nahrungsergänzungsmittel, Haushaltswaren und attraktive Eigenmarken in einem kundenorientierten Einzelhandelskonzept.
Diese Kombination deckt sich eng mit langfristigen Konsumtrends, die derzeit in Vietnam sichtbar sind:
• zunehmendes Gesundheitsbewusstsein,
• wachsendes Interesse an Premium-Körperpflegeprodukten,
• steigende Nachfrage nach Baby- und Familienartikeln,
• größere Wertschätzung für nachhaltige und natürliche Produkte,
• wachsendes Interesse an Bio-Lebensmitteln,
• starkes Vertrauen in europäische Qualitätsstandards.
Wichtig ist: Diese Trends sind strukturell und nicht nur vorübergehend.
Das EVFTA schafft zusätzlichen Schwung
Das Freihandelsabkommen zwischen der EU und Vietnam (EVFTA) hat den kommerziellen Rahmen für den Handel erheblich gestärkt. Mit fortschreitenden Zollsenkungen profitieren viele EU-Ursprungsprodukte von verbesserten Marktzugangsbedingungen. Zwar gelten weiterhin vietnamesische Vorschriften zu Registrierung, Kennzeichnung und Importverfahren, doch das EVFTA erhöht die Attraktivität des vietnamesischen Marktes für europäische Unternehmen.
Für Einzelhändler, die Produkte innerhalb der EU herstellen und die Ursprungsregeln erfüllen, kann das Abkommen langfristig bedeutende Wettbewerbsvorteile schaffen.
Eine Marktchance, die eine Bewertung verdient
Vietnam verfügt bereits über einen dynamischen Einzelhandelssektor mit starken inländischen und internationalen Teilnehmern. Das spezifische Einzelhandelskonzept von dm – erschwingliche Qualität, vertrauenswürdige Eigenmarken, Gesundheits- und Schönheitsprodukte, Babypflege, Bio-Lebensmittel und Nachhaltigkeit unter einem Dach – hat jedoch bislang nur wenige direkte Entsprechungen im vietnamesischen Markt.
Ob dies eine First-Mover-Chance darstellt, ist letztlich eine kommerzielle Frage für die Einzelhändler selbst. Klar ist jedoch: Vietnams Verbrauchermarkt wird zunehmend anspruchsvoller, und die Nachfrage nach vertrauenswürdigen internationalen Marken wächst weiter.
Über die Produktion hinausblicken
Über viele Jahre konzentrierten sich deutsche Wirtschaftsdiskussionen über Vietnam vor allem auf Produktion, industrielle Investitionen und Exporte. Das kommende Jahrzehnt könnte jedoch von einer anderen Entwicklung geprägt sein: Der Aufstieg Vietnams zu einem der attraktivsten Konsumgütermärkte Asiens.
Einzelhändler, die diesen Wandel frühzeitig erkennen, könnten Chancen finden, die weit über traditionelle Exportmodelle hinausgehen. Während Vietnam seine bemerkenswerte wirtschaftliche Reise fortsetzt, stellt sich für deutsche Einzelhändler eine einfache, aber wichtige Frage: Ist Vietnam bereit für die nächste Generation deutscher Einzelhandelskonzepte?
Die Antwort könnte sich als eine der interessantesten Geschäftsmöglichkeiten des kommenden Jahrzehnts erweisen.
Dr. Oliver Massmann ist Partner und Generaldirektor von Duane Morris Vietnam LLC. Seit fast drei Jahrzehnten berät er internationale Investoren in Vietnam und schreibt regelmäßig über Auslandsinvestitionen, internationalen Handel, regulatorische Entwicklungen und strategische Markteintrittschancen in Vietnam.

執筆：オリバー・マスマン博士（Duane Morris Vietnam LLC パートナー兼ゼネラルディレクター）
はじめに
ベトナムは、法制度を近代化する際、国際的な最低基準以上のものを目指す用意があることを繰り返し実証してきました。 ドイモイから世界貿易機関（WTO）への加盟、EUベトナム自由貿易協定（EVFTA）の履行から、期待されるFTSEラッセルの新興国市場への格上げに至るまで、ベトナムは透明性を向上させ、投資家の信頼を強化し、国際競争力を高める改革を一貫して採用してきました。 今日、また新たな機会が到来しています。 ベトナムは、税関の事前教示に関する法的枠組みを確立することにより、WTO貿易円滑化協定（「TFA」）を完全に履行しました。 これは重要な成果です。 しかし、ベトナムには現在、WTOコンプライアンスを超えて前進し、予測可能で投資家に優しい税関行政において世界をリードする管轄区域の1つとしての地位を確立する機会があります。

事前教示（Advance Customs Ruling）とは何か？
事前教示は、国際的な貿易業者が利用できる最も重要な貿易円滑化ツールの1つです。 貨物が輸入される前に、輸入者は予定されている取引の詳細を記載した申請書を税関に提出することができます。
例： あるドイツの鉄鋼メーカーが、ベトナムに1,000トンの特殊鋼製品を輸出する予定であるとします。 出荷前に、輸入者は以下の情報を含むすべての関連情報をベトナム税関に提出します。
• 詳細な製品仕様
• 関税分類の提案
• 原産地証明書
• 関税評価方法
• 技術文書
• 商業契約
• 予定されている税関手続き
その後、ベトナム税関は申請を審査し、公式な事前教示を発行します。 これが発行されると、税関と輸入者の双方が、その貨物がどのように取り扱われるかを事前に把握することができます。 これにより、商品がドイツを出発する前に法的な確実性が生まれます。

なぜ事前教示が重要なのか
国際的なサプライチェーンは予測可能性に依存しています。 大規模な投資では、生産開始の数ヶ月前に意思決定を行う必要があることがよくあります。 輸入者は以下の点に関する確実性を必要としています。
• 関税分類
• 適用される関税率
• 特恵関税待遇
• 原産地規則
• 関税評価
• 輸入コンプライアンス
法的な確実性がなければ、投資家は不必要な商業的リスクに直面することになります。

ベトナムの現在の法的枠組み
ベトナムは、WTO貿易円滑化協定を履行したことで多大な評価に値します。 関税法およびその施行規則は、以下のような事項を対象とする事前教示制度を確立しています。
• 関税分類
• 商品の原産地
• 関税評価
この枠組みは透明性を大幅に向上させます。 しかしながら、現在のベトナムの法律の下では、事前教示が有効になる前に、税関が書面による決定を発行する必要があります。 税関が何も回答しない場合、法的な結果は生じません。 輸入者はただ待ち続けなければならないのです。

WTOはそれ以上の要件を課していないが、それ以上を許容している
WTO貿易円滑化協定第3条は、加盟国に対し事前教示制度の確立を義務付けています。 また、公表された合理的な期間内に教示を発行することが求められています。 しかし重要なのは、WTOは加盟国に対して「みなし承認」制度の導入を義務付けてはいないということです。 WTOは最低限の義務を定めています。 加盟国がよりビジネスに優しい手続きを採用することを妨げるものは何もありません。

ドイツ行政法からの学び
ドイツ行政法には、「Genehmigungsfiktion」、すなわち「みなし承認」として知られる興味深い概念があります。 この原則の下では、法律が特に規定している場合、管轄当局が法定の規定期間内に決定を下さない場合、行政上の申請は自動的に承認されたものとみなされます。 その法的効力は法の適用によって生じます。申請者は裁量的な恩恵を受けるわけではありません。 そうではなく、行政が法的に定められた期間内に行動しなかったことによって、法的な確実性が生み出されるのです。 ドイツの税関手続きにおいてこの概念が一般的に適用されるわけではありませんが、これは重要な立法の原則を示しています。 行政の沈黙に対して法的結果を付与することで、行政の効率性を促進することができます。 世界のいくつかの管轄区域では、特定の規制分野においてこれと同等の制度を採用しています。 ベトナムは、この国際的に認められた立法技術に基づいて独自のモデルを構築することが可能です。

ベトナムにとっての新たな改革の機会
ベトナムは、以下のように慎重にバランスの取れた条項を導入することができます。

「申請者が事前教示に関する完全かつ正確で真実の申請書を提出し、ベトナム税関が法定の規定期間内に決定を発行しなかった場合、その事案が詐欺、禁止品目、国家安全保障、貿易救済、またはその他の特に除外された状況に関わるものでない限り、要求された事前教示は承認されたものとみなされる。」

この提案は税関を弱体化させるものではありません。 代わりに、透明性が高くコンプライアンスを遵守する企業に報いると同時に、行政の規律を促進するでしょう。

ベトナムにとってのメリット
1. より確かな法的確実性： 投資家は自信を持って商業的な決定を下すことができます。
2. より迅速な投資決定： プロジェクトは不必要な行政の遅延なく進行します。
3. 国際競争力の強化： ベトナムは、アジアで最も予測可能な税関管轄区域の1つとして際立つ存在になるでしょう。
4. 海外直接投資の増加： 国際的な投資家は一貫して、法的確実性を最も重要な投資要因の1つとして評価しています。
5. 行政パフォーマンスの向上： 法的期限は、効率性、説明責任、そして内部管理を向上させます。

提案される法的なセーフガード
みなし承認制度には、適切なセーフガードが含まれるべきです。 例：
• 申請者による完全な情報開示
• 追加情報が要求された場合の法定期間の一時停止
• 詐欺、意図的な虚偽表示、および虚偽申告の除外
• 禁止品目および国家安全保障問題の除外
• 通関後監査における税関の権限の維持
• 適切な場合における司法審査
これらのセーフガードは、正当な貿易と公益の双方を保護します。

提案されるアクションプラン
ステップ 1 – 省庁間ワーキンググループの設立
構成メンバー：
• 財務省
• ベトナム税関
• 商工省
• 司法省
• ベトナム商工会議所（VCCI）
ステップ 2 – 国際比較調査の実施
以下の国の法制モデルを検討：
• ドイツ
• シンガポール
• オーストラリア
• ニュージーランド
• カナダ
• 韓国
• 欧州連合（EU）
その目的は、外国の法律をコピーすることではなく、ベトナムに適したベストプラクティスを見つけることです。

ステップ 3 – 関税法の改正

以下の導入：
• 法定の決定期限
• みなし承認規定
• 手続き上のセーフガード
• 電子通知システム
ステップ 4 – デジタル化
事前教示をベトナムの国家シングルウィンドウおよびデジタル税関プラットフォームに統合します。 申請、追跡、期限の監視、および教示は、完全に電子化されるべきです。
ステップ 5 – パイロットプログラム
関税分類や原産地決定などの低リスクカテゴリーに対して、最初は新しいメカニズムを導入し、その後追加の税関事項へと拡張します。

おわりに

ベトナムは、単に国際的な最低基準を遵守するだけでアジアで最も成功した経済圏の1つになったわけではありません。 その最大の成果は、将来の経済的ニーズを予測した改革を採用したことによってもたらされました。 慎重に設計された税関の事前教示に対する「みなし承認」制度の導入は、そうした改革の1つとなるでしょう。 それは法的確実性を強化するだけではありません。 透明で効率的、かつ投資家に優しい経済としてのベトナムの評判を高めることにもなります。 WTO貿易円滑化協定は、その基盤を提供しています。 ベトナムには現在、その次のレベルを構築する機会があります。 WTOが何を要求しているかを問うのではなく、ベトナムは再び、より野心的な問いを立てることができるのです。

「今後20年間にわたり、ベトナムがグローバル投資の好ましい目的地となるためには、どのような改革が必要か？」と。

慎重に設計された「みなし承認」制度に支えられた、近代的で予測可能、かつ効率的な事前教示制度こそが、その答えの1つとなり得るでしょう。
***上記に関する詳細については、著者であるオリバー・マスマン博士（omassmann@duanemorris.com）までお気軽にお問い合わせください。 オリバー・マスマン博士は、Duane Morris Vietnam LLCのゼネラルディレクターです。

Einleitung Vietnam hat wiederholt gezeigt, dass es bereit ist, über internationale Mindeststandards hinauszugehen, wenn es sein Rechtssystem modernisiert. Von Doi Moi über den Beitritt zur Welthandelsorganisation bis hin zur Umsetzung des EU Vietnam Freihandelsabkommens (EVFTA) und der erwarteten Aufnahme in den FTSE Russell Emerging Market Index hat Vietnam konsequent Reformen eingeführt, die Transparenz verbessern, das Vertrauen von Investoren stärken und die internationale Wettbewerbsfähigkeit erhöhen. Heute eröffnet sich eine weitere Gelegenheit. Vietnam hat das WTO Handelserleichterungsabkommen („TFA“) vollständig umgesetzt, indem es einen Rechtsrahmen für verbindliche Zollauskünfte geschaffen hat. Dies stellt eine bedeutende Errungenschaft dar. Nun hat Vietnam die Möglichkeit, über die WTO Compliance hinauszugehen und sich als eine der weltweit führenden Jurisdiktionen für vorhersehbare und investorenfreundliche Zollverwaltung zu etablieren.
Was ist eine verbindliche Zollauskunft? Eine verbindliche Zollauskunft ist eines der wichtigsten Instrumente der Handelserleichterung für internationale Unternehmen. Bevor Waren eingeführt werden, kann ein Importeur einen Antrag bei der Zollbehörde einreichen, in dem die geplante Transaktion detailliert beschrieben wird. Beispiel: Ein deutscher Stahlhersteller beabsichtigt, 1.000 Tonnen spezialisierte Stahlprodukte nach Vietnam zu exportieren. Vor der Verschiffung übermittelt der Importeur alle relevanten Informationen an den vietnamesischen Zoll, darunter:
• detaillierte Produktspezifikationen;
• Vorschlag zur Zolltarifnummer;
• Ursprungszeugnisse;
• Bewertungsmethodik für den Zollwert;
• technische Dokumentation;
• Handelsverträge;
• vorgesehene Zollverfahren.
Der vietnamesische Zoll prüft den Antrag und erlässt eine offizielle verbindliche Auskunft. Sobald diese erteilt ist, wissen sowohl Zoll als auch Importeur im Voraus, wie die Sendung behandelt wird. Dies schafft Rechtssicherheit, bevor die Waren Deutschland überhaupt verlassen.
Warum verbindliche Auskünfte wichtig sind Internationale Lieferketten sind auf Vorhersehbarkeit angewiesen. Große Investitionen erfordern oft Entscheidungen Monate vor Produktionsbeginn. Importeure benötigen Sicherheit in Bezug auf:
• Zolltarifklassifizierung;
• anwendbare Zollabgaben;
• Präferenzzollsätze;
• Ursprungsregeln;
• Zollwert;
• Einhaltung der Einfuhrbestimmungen.
Ohne Rechtssicherheit sind Investoren unnötigen kommerziellen Risiken ausgesetzt.
Der aktuelle Rechtsrahmen in Vietnam Vietnam verdient erhebliche Anerkennung für die Umsetzung des WTO Handelserleichterungsabkommens. Das Zollgesetz und seine Durchführungsbestimmungen schaffen ein System verbindlicher Auskünfte für Themen wie:
• Zolltarifklassifizierung;
• Warenursprung;
• Zollwert.
Dieser Rahmen verbessert die Transparenz erheblich. Nach geltendem vietnamesischem Recht muss der Zoll jedoch eine schriftliche Entscheidung erlassen, bevor die verbindliche Auskunft wirksam wird. Bleibt der Zoll untätig, hat dies keine rechtlichen Folgen. Der Importeur muss einfach weiter warten.
Die WTO verlangt nicht mehr – erlaubt aber mehr Artikel 3 des WTO Handelserleichterungsabkommens verpflichtet die Mitglieder zur Einrichtung von Systemen für verbindliche Auskünfte. Es verlangt, dass Entscheidungen innerhalb einer angemessenen veröffentlichten Frist erteilt werden. Wichtig ist jedoch: Die WTO verlangt nicht die Einführung einer Genehmigungsfiktion. Die WTO legt Mindestverpflichtungen fest. Es steht den Mitgliedern frei, investorenfreundlichere Verfahren einzuführen.
Lernen aus dem deutschen Verwaltungsrecht Das deutsche Verwaltungsrecht kennt ein interessantes Konzept, die sogenannte Genehmigungsfiktion („deemed approval“). Nach diesem Prinzip gilt ein Verwaltungsantrag automatisch als genehmigt, wenn die zuständige Behörde innerhalb einer gesetzlich vorgeschriebenen Frist keine Entscheidung trifft – vorausgesetzt, das Gesetz sieht dies ausdrücklich vor. Die Rechtswirkung tritt kraft Gesetzes ein. Der Antragsteller erhält keine Gunstentscheidung, sondern Rechtssicherheit, weil die Verwaltung innerhalb der Frist untätig geblieben ist. Obwohl dieses Konzept im deutschen Zollrecht nicht allgemein Anwendung findet, verdeutlicht es ein wichtiges gesetzgeberisches Prinzip: Verwaltungseffizienz kann gefördert werden, indem Untätigkeit rechtliche Konsequenzen nach sich zieht. Mehrere Jurisdiktionen weltweit haben vergleichbare Mechanismen in ausgewählten Regulierungsbereichen eingeführt. Vietnam könnte sein eigenes Modell auf Grundlage dieser international anerkannten Technik entwickeln.
Eine neue Reformchance für Vietnam Vietnam könnte eine ausgewogene Regelung einführen, die besagt: Wenn ein Antragsteller einen vollständigen, genauen und wahrheitsgemäßen Antrag auf eine verbindliche Zollauskunft eingereicht hat und der vietnamesische Zoll innerhalb der gesetzlich vorgeschriebenen Frist keine Entscheidung erlässt, gilt die beantragte Auskunft als genehmigt – es sei denn, der Antrag betrifft Betrug, verbotene Waren, nationale Sicherheit, handelspolitische Schutzmaßnahmen oder andere ausdrücklich ausgeschlossene Fälle. Dieser Vorschlag würde den Zoll nicht schwächen. Vielmehr würde er die Verwaltung disziplinieren und gleichzeitig transparente und regelkonforme Unternehmen belohnen.
Vorteile für Vietnam
1. Größere Rechtssicherheit – Investoren können mit Vertrauen wirtschaftliche Entscheidungen treffen.
2. Schnellere Investitionsentscheidungen – Projekte schreiten ohne unnötige Verwaltungsverzögerungen voran.
3. Stärkere internationale Wettbewerbsfähigkeit – Vietnam würde sich als eine der vorhersehbarsten Zolljurisdiktionen Asiens positionieren.
4. Mehr ausländische Direktinvestitionen – Internationale Investoren bewerten Rechtssicherheit durchweg als einen der wichtigsten Faktoren.
5. Bessere Verwaltungsleistung – Gesetzliche Fristen verbessern Effizienz, Verantwortlichkeit und internes Management.
Empfohlene gesetzliche Schutzmaßnahmen Ein Genehmigungsfiktion Mechanismus sollte geeignete Sicherungen enthalten, beispielsweise:
• vollständige Offenlegung durch den Antragsteller;
• Aussetzung der Frist, wenn zusätzliche Informationen angefordert werden;
• Ausschluss bei Betrug, vorsätzlicher Falschdarstellung und falschen Angaben;
• Ausschluss für verbotene Waren und Angelegenheiten der nationalen Sicherheit;
• Erhalt der nachträglichen Prüfungsbefugnisse des Zolls;
• gerichtliche Überprüfung, wo angemessen.
Solche Sicherungen schützen sowohl den legitimen Handel als auch das öffentliche Interesse.
Vorgeschlagener Aktionsplan
Schritt 1 – Einrichtung einer interministeriellen Arbeitsgruppe Einschließlich:
• Ministerium für Finanzen;
• Vietnamesische Zollbehörde;
• Ministerium für Industrie und Handel;
• Justizministerium;
• Vietnamesische Handels- und Industriekammer.
Schritt 2 – Durchführung einer internationalen Vergleichsstudie Überprüfung gesetzlicher Modelle aus:
• Deutschland;
• Singapur;
• Australien;
• Neuseeland;
• Kanada;
• Südkorea;
• der Europäischen Union.
Das Ziel sollte nicht darin bestehen, ausländisches Recht zu kopieren, sondern geeignete Best Practices für Vietnam zu identifizieren.
Schritt 3 – Änderung des Zollgesetzes Einführung von:
• gesetzlich festgelegten Entscheidungsfristen;
• Regelungen zur Genehmigungsfiktion;
• verfahrensrechtlichen Sicherungen;
• elektronischen Benachrichtigungssystemen.
Schritt 4 – Digitalisierung Integration verbindlicher Zollauskünfte in das Nationale Einheitsfenster Vietnams und die digitale Zollplattform. Anträge, Nachverfolgung, Fristenüberwachung und Entscheidungen sollten vollständig elektronisch erfolgen.
Schritt 5 – Pilotprogramm Einführung des neuen Mechanismus zunächst für risikofreie Kategorien wie Zolltarifklassifizierung und Ursprungsbestimmungen, bevor er auf weitere Zollangelegenheiten ausgeweitet wird.
Schlussfolgerung Vietnam ist nie zu einer der erfolgreichsten Volkswirtschaften Asiens geworden, indem es lediglich internationale Mindeststandards eingehalten hat. Die größten Erfolge des Landes resultierten aus Reformen, die zukünftige wirtschaftliche Bedürfnisse antizipierten.
Die Einführung einer sorgfältig ausgestalteten Genehmigungsfiktion für verbindliche Zollauskünfte wäre eine weitere solche Reform. Sie würde nicht nur die Rechtssicherheit stärken, sondern auch Vietnams Ruf als transparente, effiziente und investorenfreundliche Volkswirtschaft verbessern.
Das WTO Handelserleichterungsabkommen bietet die Grundlage. Vietnam hat nun die Möglichkeit, die nächste Stufe aufzubauen. Anstatt nur zu fragen, was die WTO verlangt, kann Vietnam erneut eine ambitioniertere Frage stellen: Welche Reform wird Vietnam in den nächsten zwanzig Jahren zum bevorzugten Ziel für globale Investitionen machen?
Ein modernes, vorhersehbares und effizientes System verbindlicher Zollauskünfte – unterstützt durch eine sorgfältig ausgestaltete Genehmigungsfiktion – könnte eine der Antworten sein.
Für weitere Informationen zu den oben genannten Inhalten wenden Sie sich bitte an den Autor Dr. Oliver Massmann unter omassmann@duanemorris.com. Dr. Oliver Massmann ist Generaldirektor von Duane Morris Vietnam LLC.

Vietnam’s Consumer Market Has Entered a New Era
For many years, Vietnam was primarily viewed as one of Asia’s leading manufacturing destinations. International investors were attracted by its competitive workforce, expanding export sector and strategic location within global supply chains.
That perception, however, is no longer complete.
Vietnam is rapidly evolving into one of Southeast Asia’s most promising consumer markets. Rising household incomes, accelerating urbanisation, a young population, increasing health awareness and a growing middle class are fundamentally changing purchasing behaviour. Consumers are increasingly seeking high-quality, safe and trusted international products while demonstrating a greater willingness to pay for quality, reliability and brand reputation.
This transformation raises an interesting strategic question for European retailers:
Which German retail concepts are best positioned to benefit from Vietnam’s next stage of economic development?
A Remarkable Observation
Having lived and worked in Vietnam for almost three decades, I have had the opportunity to observe the country’s extraordinary economic transformation firsthand.
During frequent travel between Germany and Vietnam, one recurring observation has stood out.
Many Vietnamese travellers intentionally purchase German consumer products during visits to Germany. Personal care products, cosmetics, baby products, dietary supplements, household products and organic food regularly find their way back to Vietnam through personal purchases, family networks and independent resellers.
Among German retailers, one company appears particularly well represented in these purchasing patterns:
dm-drogerie markt.
This is, of course, an observation from many years of practical experience rather than the result of a formal market survey. Nevertheless, it reflects a broader trend that deserves attention.
The continued demand for German drugstore products suggests that Vietnamese consumers place considerable trust in German quality, particularly in product categories directly connected with health, beauty, personal care and family wellbeing.
Why the dm Business Model Deserves Attention
dm is much more than a traditional drugstore.
Its business model combines personal care, health products, baby care, natural cosmetics, organic food, dietary supplements, household products and attractive private-label brands within a customer-focused retail concept.
This combination aligns closely with several long-term consumer trends currently visible in Vietnam:
• increasing health consciousness;
• growing interest in premium personal care products;
• expanding demand for baby and family products;
• greater appreciation of sustainable and natural products;
• rising interest in organic food;
• strong confidence in European quality standards.
Importantly, these trends are structural rather than temporary.
The EVFTA Creates Additional Momentum
The EU–Vietnam Free Trade Agreement (EVFTA) has significantly strengthened the commercial framework for trade between the European Union and Vietnam.
As tariff reductions continue to take effect, many qualifying EU-origin products benefit from improved market access conditions. While Vietnamese regulatory requirements, product registration, labelling rules and import procedures continue to apply, the EVFTA improves the commercial attractiveness of the Vietnamese market for European businesses.
For retailers offering products manufactured within the European Union and meeting the applicable rules of origin, the agreement can create meaningful competitive advantages over time.
A Market Opportunity Worth Evaluating
Vietnam already hosts a dynamic retail sector with strong domestic and international participants.
However, the specific retail concept developed by dm — combining affordable quality, trusted private labels, health and beauty products, baby care, organic food and sustainability under one roof — appears to have limited direct equivalents in today’s Vietnamese market.
Whether this represents a first-mover opportunity is ultimately a commercial question for retailers themselves.
What is clear, however, is that Vietnam’s consumer market is becoming increasingly sophisticated, and demand for trusted international brands continues to grow.
Looking Beyond Manufacturing
For many years, German business discussions about Vietnam focused primarily on manufacturing, industrial investment and exports.
The coming decade may increasingly be defined by another story:
Vietnam’s rise as one of Asia’s most attractive consumer markets.
Retailers able to recognise this transition early may find opportunities that extend well beyond traditional export models.
As Vietnam continues its remarkable economic journey, it may be time for German retailers to ask a simple but important question:
Is Vietnam ready for the next generation of German retail concepts?
The answer may prove to be one of the most interesting business opportunities of the coming decade.
***
Dr. Oliver Massmann is Partner and General Director of Duane Morris Vietnam LLC. Having advised international investors in Vietnam for nearly three decades, he regularly writes on foreign investment, international trade, regulatory developments and strategic market-entry opportunities in Vietnam.

Giới thiệu
Việt Nam đã nhiều lần chứng minh rằng quốc gia này sẵn sàng nhìn xa hơn các tiêu chuẩn quốc tế tối thiểu khi hiện đại hóa hệ thống pháp luật.
Từ công cuộc Đổi Mới đến việc gia nhập Tổ chức Thương mại Thế giới, từ việc thực thi Hiệp định Thương mại Tự do EU – Việt Nam (EVFTA) đến kỳ vọng nâng hạng thị trường mới nổi FTSE Russell, Việt Nam liên tục thực hiện các cải cách nhằm tăng cường tính minh bạch, củng cố niềm tin của nhà đầu tư và nâng cao năng lực cạnh tranh quốc tế.
Ngày nay, một cơ hội khác lại xuất hiện.
Việt Nam đã thực hiện đầy đủ Hiệp định Tạo thuận lợi Thương mại của WTO (“TFA”) bằng cách thiết lập khung pháp lý cho các quyết định trước về hải quan. Đây là một thành tựu quan trọng.
Tuy nhiên, Việt Nam hiện có cơ hội tiến xa hơn việc tuân thủ WTO và khẳng định vị thế là một trong những quốc gia hàng đầu thế giới về quản lý hải quan minh bạch, có thể dự đoán được và thân thiện với nhà đầu tư.
Quyết định trước về hải quan là gì?
Quyết định trước về hải quan là một trong những công cụ tạo thuận lợi thương mại quan trọng nhất dành cho các thương nhân quốc tế.
Trước khi hàng hóa được nhập khẩu, nhà nhập khẩu có thể nộp đơn lên cơ quan Hải quan mô tả chi tiết giao dịch dự kiến.
Ví dụ:
Một nhà sản xuất thép của Đức dự định xuất khẩu 1.000 tấn sản phẩm thép chuyên dụng sang Việt Nam. Trước khi vận chuyển, nhà nhập khẩu nộp cho Hải quan Việt Nam toàn bộ thông tin liên quan, bao gồm:
• thông số kỹ thuật chi tiết của sản phẩm;
• đề xuất phân loại mã HS;
• giấy chứng nhận xuất xứ;
• phương pháp xác định trị giá hải quan;
• tài liệu kỹ thuật;
• hợp đồng thương mại;
• thủ tục hải quan dự kiến.
Hải quan Việt Nam sau đó xem xét hồ sơ và ban hành quyết định trước chính thức.
Khi quyết định được ban hành, cả Hải quan và nhà nhập khẩu đều biết trước cách thức lô hàng sẽ được xử lý. Điều này tạo ra sự chắc chắn về pháp lý ngay cả trước khi hàng hóa rời khỏi Đức.
Tại sao quyết định trước lại quan trọng
Chuỗi cung ứng quốc tế phụ thuộc vào tính dự đoán.
Những khoản đầu tư lớn thường đòi hỏi quyết định được đưa ra nhiều tháng trước khi bắt đầu sản xuất.
Nhà nhập khẩu cần sự chắc chắn liên quan đến:
• phân loại hải quan;
• mức thuế suất áp dụng;
• ưu đãi thuế quan;
• quy tắc xuất xứ;
• trị giá hải quan;
• tuân thủ nhập khẩu.
Nếu thiếu sự chắc chắn về pháp lý, nhà đầu tư sẽ phải đối mặt với những rủi ro thương mại không cần thiết.
Khung pháp lý hiện hành của Việt Nam
Việt Nam xứng đáng được ghi nhận đáng kể vì đã thực hiện Hiệp định Tạo thuận lợi Thương mại của WTO. Luật Hải quan và các văn bản hướng dẫn thi hành đã thiết lập hệ thống quyết định trước về hải quan, bao gồm các vấn đề như:
• phân loại thuế quan;
• xuất xứ hàng hóa; và
• trị giá hải quan.
Khung pháp lý này đã cải thiện đáng kể tính minh bạch.
Tuy nhiên, theo pháp luật hiện hành của Việt Nam, Hải quan phải ban hành quyết định bằng văn bản trước khi quyết định trước có hiệu lực.
Nếu Hải quan im lặng, sẽ không có hệ quả pháp lý nào phát sinh.
Nhà nhập khẩu buộc phải tiếp tục chờ đợi.
WTO không yêu cầu thêm — nhưng cho phép thêm
Điều 3 của Hiệp định Tạo thuận lợi Thương mại WTO yêu cầu các Thành viên thiết lập hệ thống quyết định trước. Quy định này yêu cầu các quyết định phải được ban hành trong một khoảng thời gian hợp lý đã được công bố.
Tuy nhiên, WTO không yêu cầu các Thành viên phải áp dụng cơ chế “được coi là phê duyệt”.
WTO chỉ đặt ra nghĩa vụ tối thiểu.
Không có gì ngăn cản các Thành viên áp dụng những thủ tục thân thiện với doanh nghiệp hơn.
Học hỏi từ Luật hành chính Đức
Luật hành chính Đức có một khái niệm thú vị gọi là Genehmigungsfiktion, hay “được coi là phê duyệt”.
Theo nguyên tắc này, khi pháp luật có quy định cụ thể, một đơn hành chính sẽ tự động được coi là phê duyệt nếu cơ quan có thẩm quyền không ra quyết định trong thời hạn luật định.
Hiệu lực pháp lý phát sinh theo quy định của pháp luật.
Người nộp đơn không nhận được một sự ưu ái mang tính tùy nghi.
Thay vào đó, sự chắc chắn pháp lý được xác lập vì cơ quan hành chính không hành động trong thời hạn luật định.
Mặc dù khái niệm này không áp dụng chung cho thủ tục hải quan tại Đức, nhưng nó thể hiện một nguyên tắc lập pháp quan trọng:
Hiệu quả hành chính có thể được khuyến khích bằng cách gắn hệ quả pháp lý với sự im lặng của cơ quan hành chính. Nhiều quốc gia trên thế giới đã áp dụng cơ chế tương tự trong một số lĩnh vực quản lý nhất định. Việt Nam có thể phát triển mô hình riêng dựa trên kỹ thuật lập pháp được quốc tế công nhận này.
Cơ hội cải cách mới cho Việt Nam
Việt Nam có thể ban hành một quy định cân bằng, nêu rõ:
Khi người nộp đơn đã nộp hồ sơ đầy đủ, chính xác và trung thực để xin quyết định trước về hải quan, và Hải quan Việt Nam không ban hành quyết định trong thời hạn luật định, thì quyết định trước được yêu cầu sẽ được coi là phê duyệt, trừ trường hợp liên quan đến gian lận, hàng hóa cấm, an ninh quốc gia, biện pháp phòng vệ thương mại hoặc các trường hợp loại trừ cụ thể khác.
Đề xuất này sẽ không làm suy yếu Hải quan.
Ngược lại, nó sẽ khuyến khích kỷ luật hành chính đồng thời tạo lợi ích cho các doanh nghiệp minh bạch và tuân thủ.
Lợi ích đối với Việt Nam
1. Tăng cường sự chắc chắn về mặt pháp lý
Nhà đầu tư có thể đưa ra quyết định thương mại với sự tự tin.
2. Đẩy nhanh quyết định đầu tư
Dự án được triển khai mà không bị trì hoãn về mặt hành chính không cần thiết.
3. Nâng cao năng lực cạnh tranh quốc tế
Việt Nam sẽ nổi bật là một trong những hệ thống hải quan dự đoán được nhất tại châu Á.
4. Gia tăng đầu tư trực tiếp nước ngoài
Nhà đầu tư quốc tế luôn xếp sự chắc chắn pháp lý là một trong những yếu tố quan trọng nhất khi đầu tư.
5. Cải thiện hiệu quả hành chính Thời hạn luật định giúp nâng cao hiệu quả, trách nhiệm và quản lý nội bộ.
Các biện pháp bảo đảm lập pháp đề xuất
Cơ chế “được coi là phê duyệt” cần có các biện pháp bảo đảm phù hợp.
Ví dụ:
• công bố đầy đủ thông tin bởi người nộp đơn;
• tạm ngừng thời hạn luật định khi yêu cầu bổ sung thông tin;
• loại trừ đối với gian lận, cố ý khai báo sai và giả mạo;
• loại trừ đối với hàng hóa cấm và vấn đề an ninh quốc gia;
• duy trì quyền kiểm tra sau thông quan của Hải quan;
• xem xét tư pháp khi cần thiết.
Các biện pháp này vừa bảo vệ thương mại hợp pháp vừa bảo vệ lợi ích công cộng.
Dưới đây là bản dịch tiếng Việt của phần bạn cung cấp, giữ nguyên cấu trúc và giọng văn pháp lý – chuyên nghiệp:
Kế hoạch hành động đề xuất
Bước 1 – Thành lập Nhóm công tác liên bộ
Bao gồm:
• Bộ Tài chính;
• Tổng cục Hải quan Việt Nam;
• Bộ Công Thương;
• Bộ Tư pháp;
• Phòng Thương mại và Công nghiệp Việt Nam.
Bước 2 – Thực hiện nghiên cứu so sánh quốc tế
Xem xét các mô hình pháp luật từ:
• Đức;
• Singapore;
• Úc;
• New Zealand;
• Canada;
• Hàn Quốc;
• Liên minh châu Âu.
Mục tiêu không phải sao chép luật nước ngoài mà là xác định các thông lệ tốt nhất phù hợp với Việt Nam.
Bước 3 – Sửa đổi Luật Hải quan
Đưa vào:
• thời hạn ra quyết định theo luật định;
• quy định về “được coi là phê duyệt”;
• các biện pháp bảo đảm thủ tục;
• hệ thống thông báo điện tử.
Bước 4 – Số hóa
Tích hợp quyết định trước vào Cơ chế một cửa quốc gia và nền tảng hải quan điện tử của Việt Nam. Việc nộp hồ sơ, theo dõi, giám sát thời hạn và ban hành quyết định cần được thực hiện hoàn toàn bằng điện tử.
Bước 5 – Chương trình thí điểm
Triển khai cơ chế mới ban đầu đối với các lĩnh vực rủi ro thấp như phân loại thuế quan và xác định xuất xứ, trước khi mở rộng sang các vấn đề hải quan khác.
Kết luận
Việt Nam chưa bao giờ trở thành một trong những nền kinh tế thành công nhất châu Á chỉ bằng cách tuân thủ các tiêu chuẩn quốc tế tối thiểu.
Những thành tựu lớn nhất của Việt Nam đến từ việc áp dụng các cải cách dự đoán nhu cầu kinh tế trong tương lai.
Việc áp dụng một cơ chế “được coi là phê duyệt” được thiết kế cẩn trọng cho các quyết định trước về hải quan sẽ là một cải cách như vậy.
Nó không chỉ củng cố sự chắc chắn pháp lý mà còn nâng cao uy tín của Việt Nam như một nền kinh tế minh bạch, hiệu quả và thân thiện với nhà đầu tư.
Hiệp định Tạo thuận lợi Thương mại của WTO đã cung cấp nền tảng.
Giờ đây, Việt Nam có cơ hội xây dựng cấp độ tiếp theo.
Thay vì chỉ hỏi WTO yêu cầu gì, Việt Nam một lần nữa có thể đặt ra câu hỏi tham vọng hơn:
Cải cách nào sẽ khiến Việt Nam trở thành điểm đến ưu tiên cho đầu tư toàn cầu trong 20 năm tới?
Một hệ thống quyết định trước về hải quan hiện đại, dự đoán được và hiệu quả — được hỗ trợ bởi cơ chế “được coi là phê duyệt” — có thể chính là một trong những câu trả lời.
***
Để biết thêm thông tin về nội dung trên, vui lòng liên hệ tác giả Tiến sĩ Oliver Massmann qua omassmann@duanemorris.com. Tiến sĩ Oliver Massmann là Tổng Giám đốc của Công ty Luật TNHH Duane Morris Việt Nam.

Introduction
Vietnam has repeatedly demonstrated that it is prepared to look beyond minimum international standards when modernising its legal system.
From Doi Moi to accession to the World Trade Organization, from the implementation of the EU-Vietnam Free Trade Agreement (EVFTA) to the country’s anticipated FTSE Russell Emerging Market upgrade, Vietnam has consistently adopted reforms that improve transparency, strengthen investor confidence and enhance international competitiveness.
Today, another opportunity presents itself.
Vietnam has fully implemented the WTO Trade Facilitation Agreement (“TFA”) by establishing a legal framework for advance customs rulings. This represents an important achievement.
However, Vietnam now has the opportunity to move beyond WTO compliance and establish itself as one of the world’s leading jurisdictions for predictable and investor-friendly customs administration.

What is an Advance Customs Ruling?
An advance customs ruling is one of the most important trade facilitation instruments available to international traders.
Before goods are imported, an importer may submit an application to Customs describing the planned transaction in detail.
For example:
A German steel manufacturer intends to export 1,000 tonnes of specialised steel products to Vietnam.
Before shipment, the importer submits all relevant information to Vietnam Customs, including:
• detailed product specifications;
• tariff classification proposal;
• certificates of origin;
• customs valuation methodology;
• technical documentation;
• commercial contracts;
• intended customs procedures.
Vietnam Customs then examines the application and issues an official advance ruling.
Once issued, both Customs and the importer know in advance how the shipment will be treated.
This creates legal certainty before the goods even leave Germany.
Why Advance Rulings Matter
International supply chains depend upon predictability.
Large investments often require decisions months before production begins.
Importers need certainty regarding:
• customs classification;
• applicable duty rates;
• preferential tariff treatment;
• rules of origin;
• customs valuation;
• import compliance.
Without legal certainty, investors face unnecessary commercial risks.

Vietnam’s Current Legal Framework
Vietnam deserves considerable recognition for implementing the WTO Trade Facilitation Agreement.
The Law on Customs and its implementing regulations establish an advance ruling system covering matters such as:
• tariff classification;
• origin of goods; and
• customs valuation.
This framework significantly improves transparency.
However, under current Vietnamese law, Customs must issue a written decision before the advance ruling becomes effective.
If Customs remains silent, no legal consequence follows.
The importer must simply continue waiting.
The WTO Does Not Require More — But It Allows More
Article 3 of the WTO Trade Facilitation Agreement requires Members to establish advance ruling systems.
It requires rulings to be issued within a reasonable published period.
Importantly, however, the WTO does not require Members to introduce a deemed approval mechanism.
The WTO establishes minimum obligations.
Nothing prevents Members from adopting more business-friendly procedures.
Learning from German Administrative Law
German administrative law contains an interesting concept known as the Genehmigungsfiktion, or “deemed approval.”
Under this principle, where legislation specifically provides for it, an administrative application is automatically deemed approved if the competent authority fails to decide within a prescribed statutory period.
The legal effect arises by operation of law.
The applicant does not receive a discretionary favour.
Instead, legal certainty is created because the administration failed to act within the legally prescribed timeframe.
Although this concept does not generally apply to customs procedures in Germany, it demonstrates an important legislative principle:
Administrative efficiency can be encouraged by attaching legal consequences to administrative silence.
Several jurisdictions around the world have adopted comparable mechanisms in selected regulatory areas.
Vietnam could develop its own model based upon this internationally recognised legislative technique.
A New Reform Opportunity for Vietnam
Vietnam could introduce a carefully balanced provision stating:
Where an applicant has submitted a complete, accurate and truthful application for an advance customs ruling, and Vietnam Customs fails to issue a decision within the prescribed statutory period, the requested advance ruling shall be deemed approved, unless the matter concerns fraud, prohibited goods, national security, trade remedies or other specifically excluded circumstances.
This proposal would not weaken Customs.
Instead, it would encourage administrative discipline while rewarding transparent and compliant businesses.
Benefits for Vietnam
1. Greater Legal Certainty
Investors can make commercial decisions with confidence.
2. Faster Investment Decisions
Projects proceed without unnecessary administrative delay.
3. Stronger International Competitiveness
Vietnam would distinguish itself as one of Asia’s most predictable customs jurisdictions.
4. Increased Foreign Direct Investment
International investors consistently rank legal certainty among the most important investment factors.
5. Better Administrative Performance
Statutory deadlines improve efficiency, accountability and internal management.
Suggested Legislative Safeguards
A deemed approval mechanism should include appropriate safeguards.
For example:
• complete disclosure by the applicant;
• suspension of the statutory period where additional information is requested;
• exclusion for fraud, intentional misrepresentation and false declarations;
• exclusion for prohibited goods and national security matters;
• preservation of Customs’ post-clearance audit powers;
• judicial review where appropriate.
Such safeguards protect both legitimate trade and the public interest.
Proposed Action Plan
Step 1 – Establish an Inter-Ministerial Working Group
Including:
• Ministry of Finance;
• Vietnam Customs;
• Ministry of Industry and Trade;
• Ministry of Justice;
• Vietnam Chamber of Commerce and Industry.
Step 2 – Conduct an International Comparative Study
Review legislative models from:
• Germany;
• Singapore;
• Australia;
• New Zealand;
• Canada;
• South Korea;
• the European Union.
The objective should not be to copy foreign law but to identify best practices suitable for Vietnam.
Step 3 – Amend the Customs Law
Introduce:
• statutory decision deadlines;
• deemed approval provisions;
• procedural safeguards;
• electronic notification systems.
Step 4 – Digitalisation
Integrate advance rulings into Vietnam’s National Single Window and digital customs platform.
Applications, tracking, deadline monitoring and rulings should be fully electronic.
Step 5 – Pilot Programme
Implement the new mechanism initially for low-risk categories such as tariff classification and origin determinations before extending it to additional customs matters.
Conclusion
Vietnam has never become one of Asia’s most successful economies by merely complying with international minimum standards.
Its greatest achievements have resulted from adopting reforms that anticipate future economic needs.
Introducing a carefully designed deemed approval mechanism for advance customs rulings would represent another such reform.
It would not only strengthen legal certainty.
It would enhance Vietnam’s reputation as a transparent, efficient and investment-friendly economy.
The WTO Trade Facilitation Agreement provides the foundation.
Vietnam now has the opportunity to build the next level.
Rather than asking what the WTO requires, Vietnam can once again ask a more ambitious question:
What reform will make Vietnam the preferred destination for global investment over the next twenty years?
A modern, predictable and efficient advance customs ruling system—supported by a carefully designed deemed approval mechanism—could be one of the answers
***
For more information on the above, please do not hesitate to contact the author Dr. Oliver Massmann under omassmann@duanemorris.com. Dr. Oliver Massmann is the General Director of Duane Morris Vietnam LLC.

Could Vietnam’s new Decree 272 be the regulatory breakthrough international energy investors have been waiting for?

On 4 July 2026, the Government of Vietnam officially promulgated Decree No. 272/2026/ND-CP (”Decree 272”), establishing detailed mechanisms and policies for implementing Resolution No. 253/2025/QH15 on national energy development for the period 2026–2030.

Effective immediately until 31 December 2030, Decree 272 introduces a transparent and investor-friendly framework designed to accelerate approvals, reduce administrative burdens, and unlock significant opportunities for foreign investment in offshore wind and power grid infrastructure.

For international developers, financial institutions, EPC contractors, and energy investors, Decree 272 represents an important step towards a more predictable and efficient investment environment.

Key Highlights for Foreign Investors

1. Faster Adjustments to Power Development Plans

Historically, amendments to Vietnam’s power development plans could be time-consuming. Decree 272 significantly streamlines this process through clearly defined statutory timelines.

Key improvements include:

• Fully digital procedures: Applications and amendments are processed through an electronic system, substantially reducing administrative paperwork.
• Accelerated appraisal: Competent authorities must complete the appraisal of complete dossiers within 15 working days.
• Rapid approval: Following completion of the appraisal, the final approval decision must be issued within 3 working days.

These measures provide investors with greater certainty and significantly improve project planning.

2. Greater Certainty for Offshore Wind Projects

Decree 272 establishes clear financial requirements and procedural rules that substantially reduce regulatory uncertainty during project development.

Among the key provisions are:

• Survey qualification: Applicants conducting offshore wind surveys must demonstrate minimum equity of VND 1 billion per proposed megawatt (MW).
• Project equity requirement: Investors must maintain equity equal to at least 20% of the total project investment, while the remaining financing may be supported through bank loans or other institutional financing.
• Facilitated foreign participation: Foreign investors and foreign-invested enterprises are required to contribute a minimum of 15% of the project value, reflecting Vietnam’s continued openness to international investment and expertise.
• State survey reimbursement: Where a wholly state-owned enterprise has previously conducted offshore surveys, successful investors reimburse the audited survey costs before receiving final project approval.
• Priority based on filing order: Where multiple valid applications relate to the same project identified in the national master plan, authorities will process applications according to the order in which complete dossiers are received.

3. Simplified Approval Process for Power Grid Infrastructure

As Vietnam increasingly opens transmission infrastructure to private investment, Decree 272 introduces a more efficient approval mechanism.

Notable improvements include:

• Single-point filing: Investors submit only one application dossier to the relevant Provincial People’s Committee.
• Simplified multi-provincial projects: Transmission projects crossing several provinces require filing only with the province where the transmission line originates.
• Flexible financial evidence: Investors may demonstrate financial capability through audited financial statements, parent company guarantees, or institutional financial commitments.
• Clear processing timelines: Provincial authorities must verify dossier completeness within 10 working days, complete the appraisal within 15 working days, and the Chairman of the Provincial People’s Committee must issue the investment decision within 5 working days thereafter.

Strategic Considerations for Investors

Decree 272 provides the practical implementation framework many international energy investors have been awaiting. Companies considering investments in Vietnam’s energy sector should now:

• review existing offshore wind and transmission projects against the new financial thresholds and investment requirements;
• prepare fully digitized application dossiers to benefit from the accelerated approval procedures;
• assess whether proposed offshore sites have already been surveyed by state-owned enterprises and incorporate any reimbursement obligations into project financial models; and
• review investment timelines to capitalize on the more efficient regulatory framework introduced by Decree 272.

Conclusion

Decree 272 represents another significant milestone in Vietnam’s ongoing efforts to modernize its energy sector and strengthen its attractiveness for international investment. By introducing greater transparency, defined statutory timelines, and clearer financial requirements, the Government has taken an important step toward creating a more efficient and predictable regulatory environment for large-scale energy projects.

For international investors seeking long-term opportunities in one of Asia’s fastest-growing energy markets, Decree 272 offers a timely and encouraging signal that Vietnam continues to welcome foreign investment and expertise in building its future energy infrastructure.

⸻

If you are considering investing in Vietnam’s rapidly expanding energy sector, now is the time to understand how Decree 272 may affect your investment strategy.

For further information or tailored legal advice, please contact Dr. Oliver Massmann at omassmann@duanemorris.com. Dr. Oliver Massmann is the General Director of Duane Morris Vietnam LLC and has advised international investors on major energy and infrastructure projects in Vietnam for more than 25 years.

Introduction
One of the questions I hear most frequently from international manufacturers is:
“What happens if Vietnamese Customs audits our operations?”
The better question is different.
“Are we already operating today as if the audit were taking place tomorrow?”
Customs audits should not be viewed as extraordinary events.
They are an integral part of modern customs administration.
Well-prepared companies generally view audits as manageable compliance exercises.
Poorly prepared companies often discover weaknesses that originated years earlier—sometimes before production even commenced.
The difference is almost always preparation.
Customs Compliance Begins Before the First Shipment
Many companies believe customs compliance begins when goods arrive at the Vietnamese border.
It actually begins much earlier.
Compliance starts when management decides:
• where production will occur;
• how products will be manufactured;
• who owns the goods;
• which customs procedure will be used;
• which contracts will govern production.
Every one of these decisions may later be reviewed during a customs audit.
What Will Customs Authorities Typically Review?
Although every audit is different, manufacturers should expect questions regarding:
• HS classification;
• customs valuation;
• origin of imported materials;
• production records;
• inventory reconciliation;
• manufacturing activities;
• export documentation;
• import declarations;
• accounting records;
• supplier documentation.
The objective is normally to verify that the legal structure accurately reflects operational reality.
The Five Documents Every Manufacturer Should Always Be Able to Produce
Regardless of industry, every manufacturer should be able to produce immediately:
1. Bills of Materials
These demonstrate precisely which components were incorporated into each finished product.
2. Manufacturing Records
Authorities frequently wish to understand what manufacturing actually occurred in Vietnam.
3. Supplier Documentation
The origin and commercial history of imported components should be traceable.
4. Customs Documentation
Import and export declarations should remain consistent with operational records.
5. Internal Procedures
Companies should be able to demonstrate that compliance forms part of normal business operations.
Common Findings During Customs Audits
Experience shows that audit findings frequently involve:
• inconsistent documentation;
• incorrect tariff classification;
• incomplete production records;
• insufficient origin evidence;
• discrepancies between commercial documents and customs declarations;
• poor inventory reconciliation.
Interestingly, many issues arise from documentation rather than intentional misconduct.
How Should Companies Prepare?
Preparation should become part of ordinary business management.
I generally recommend:
• periodic internal customs reviews;
• independent verification of HS classifications;
• regular origin reviews;
• documentation audits;
• supplier compliance reviews;
• employee training.
Waiting until an audit begins is usually too late.
Audits Can Also Be Opportunities
A well-managed audit allows a company to demonstrate the strength of its compliance systems.
Companies that maintain accurate records and transparent procedures often complete audits efficiently and continue operations with minimal disruption.
Preparation therefore protects both legal compliance and commercial continuity.
Final Thoughts
Manufacturing excellence depends upon precision.
The same principle applies to customs compliance.
The companies that consistently succeed in Vietnam are not necessarily those with the largest legal departments.
They are those that recognise that customs compliance is part of operational excellence.
Good documentation.
Good procedures.
Good governance.
Those three principles remain the strongest preparation for any customs audit.
Ultimately, the best customs audit is the one for which your company has already prepared—long before the authorities arrive.
***
For more information on the above, please do not hesitate to contact the author Dr. Oliver Massmann under omassmann@duanemorris.com. Dr. Oliver Massmann is the General Director of Duane Morris Vietnam LLC.

執筆者：Dr. オリバー・マスマン（Oliver Massmann） – Duane Morris Vietnam LLC パートナー兼代表取締役
はじめに
欧州連合・ベトナム自由貿易協定（EVFTA）は、欧州の製造業者のベトナムに対する見方を根本から変えました。多くの企業にとって、ベトナムはもはや単なる競争力のある製造拠点ではありません。適用される原産地規則を満たす製品に対し大幅な特恵関税待遇を提供する、欧州市場への戦略的なゲートウェイとなっています。
しかしながら、製造プロジェクトにおいて、ある誤解が絶えず浮上しています。多くの企業は、ベトナムで製品を組み立てさえすれば、税関の目的上、自動的にベトナム製品になると信じています。残念ながら、国際貿易法はそれよりもはるかに複雑にできています。
原産地規則は、特恵関税待遇が利用可能かどうかを決定するものです。これは国際貿易法において最も技術的に困難な分野の一つであり、製造体制を構築した「後」ではなく、「前」に分析されるべきものです。ベトナムで25年以上にわたり多国籍製造業者にアドバイスを提供してきた経験から、生産拠点を移転する前に、すべての企業が以下の10の質問を自問すべきであると私は考えています。

質問1：実際の製品は何か？
原産地の分析は、完成品を正しく理解することから始まります。製品自体が明確に特定されるまで、法的な分析を開始することはできません。その構成、機能、製造工程、および関税分類のすべてが、適用される原産地規則に影響を与えます。

質問2：製品を正しく分類しているか？
原産地規則は、関税分類に基づいています。誤ったHSコードの使用は、法的な分析全体を無効にしてしまう可能性があります。したがって、原産地分析の前には、常に独立した関税分類を行う必要があります。

質問3：すべての部品の原産地はどこか？
現代の製造業において、単一の国からの部品にのみ依存することは稀です。完全な原産地マップでは、以下を特定する必要があります：
• 中国製部品
• ドイツ製部品
• 日本製部品
• 韓国製部品
• 台湾製部品
• ASEAN製部品
• ベトナム製原材料
すべての主要な投入物の原産地を把握しなければ、製品の原産地を決定することはできません。

質問4：ベトナムで実際にどのような製造が行われているか？
この質問はしばしば決定的な意味を持ちます。単なる組み立て作業だけでは、必ずしも適用される原産地規則を満たすとは限りません。製造業者は、ベトナムで行われるすべての生産活動を慎重に文書化する必要があります。これには以下が含まれます：

• 組み立て
• プログラミング
• キャリブレーション（較正）
• テスト
• ソフトウェアのインストール
• 品質管理
• パッケージング（包装）
• ラベリング

質問5：どの品目別規則が適用されるか？
EVFTAは、普遍的な単一の原産地規則を定めているわけではありません。製品ごとに異なる法的要件が適用されます。したがって、各製品を個別に分析する必要があります。

質問6：5年後にもそれを証明できるか？
原産地に関する主張の有効性は、それを裏付ける文書の信頼性にかかっています。製造業者は、将来の税関監査の際ではなく、生産の進行に合わせて文書を作成・保管していく必要があります。

質問7：製造プロセスは文書と一致しているか？
生産記録、部品表（BOM）、サプライヤー証明書、および税関書類は、すべて整合性が取れていなければなりません。一貫性が不可欠です。

質問8：企業構造は原産地戦略をサポートしているか？
所有権、委託製造契約、輸入手続き、および輸出書類のすべてが、実務的な運用に影響を与えます。原産地分析を企業構造の構築と切り離して考えるべきではありません。

質問9：欧州の税関当局について考慮しているか？
コンプライアンスは、商品がベトナムを出発した時点で終わるわけではありません。欧州の税関当局は、輸入から数年後に原産地証明書類を調査する可能性があります。企業はそれに応じた準備を行う必要があります。

質問10：コンプライアンスを中心にサプライチェーン全体を設計しているか？
最も強固な製造プロジェクトは、当初からコンプライアンスを中心に設計されています。原産地を後回しの課題にすべきではありません。それは製造戦略そのものの一部となるべきです。

結論
原産地規則は、専門的な税関特有の課題と見なされがちです。しかし現実には、ベトナムから欧州へ輸出する製造業者が直面する、最も重要な商業的課題の一つとなっています。

生産開始前に時間をかけて原産地を分析する企業は、概して、EVFTAが提供する機会から利益を得る有利な立場にあり、同時にベトナムおよび欧州連合の双方における税関リスクを軽減することができます。

究極的に、原産地計画の成功とは、書類作業を完了させることではありません。それは、法的に強固で、商業的に効率的であり、世界の双方における税関の精査に耐えうるサプライチェーンを設計することなのです。

お問い合わせ 上記に関する詳細につきましては、著者のDr. オリバー・マスマン（omassmann@duanemorris.com）までご遠慮なくお問い合わせください。Dr. オリバー・マスマンは、Duane Morris Vietnam LLCの代表取締役（General Director）を務めています。

Introduction
The European Union–Vietnam Free Trade Agreement (EVFTA) has fundamentally changed the way European manufacturer’s view Vietnam.
For many companies, Vietnam is no longer simply a competitive manufacturing location. It has become a strategic gateway to the European market, offering significant preferential tariff treatment for products that satisfy the applicable rules of origin.
However, one misconception continues to surface in manufacturing projects.
Many companies believe that once a product is assembled in Vietnam, it automatically becomes a Vietnamese product for customs purposes.
Unfortunately, international trade law is considerably more sophisticated.
Rules of origin determine whether preferential tariff treatment is available. They are among the most technically challenging areas of international trade law and should be analyzed before—not after—a manufacturing structure is implemented.
After advising multinational manufacturers in Vietnam for more than twenty-five years, I have found that every company should ask the following ten questions before relocating production.

Question 1: What Is the Actual Product?
Origin analysis begins with understanding the finished product.
The legal analysis cannot start until the product itself is clearly identified.
Its composition, function, manufacturing process and tariff classification all influence the applicable origin rules.

Question 2: Have We Correctly Classified the Product?
Rules of origin are built upon tariff classification.
An incorrect HS Code can invalidate the entire legal analysis.
Independent classification should therefore always precede origin analysis.

Question 3: Where Does Every Component Originate?
Modern manufacturing rarely relies upon components from one country.
A complete origin map should identify:
• Chinese components
• German components
• Japanese components
• Korean components
• Taiwanese components
• ASEAN components
• Vietnamese materials
Origin cannot be determined without understanding the origin of every major input.

Question 4: What Manufacturing Actually Takes Place in Vietnam?
This question is often decisive.
Assembly alone may not always satisfy applicable origin rules.
Manufacturers should carefully document every production activity performed in Vietnam, including:
• assembly
• programming
• calibration
• testing
• software installation
• quality control
• packaging
• labelling

Question 5: Which Product-Specific Rule Applies?
The EVFTA does not establish one universal origin rule.
Different products are subject to different legal requirements.
Each product must therefore be analysed individually.
Question 6: Can We Prove It Five Years From Now?
Origin claims are only as strong as the documentation supporting them.
Manufacturers should prepare documentation as production progresses—not during a future customs audit.

Question 7: Does Our Manufacturing Process Match Our Documentation?
Production records, Bills of Materials, supplier declarations and customs documentation should all tell the same story.
Consistency is essential.

Question 8: Does Our Corporate Structure Support Our Origin Strategy?
Ownership, contract manufacturing arrangements, import procedures and export documentation all influence practical implementation.
Origin analysis should never be separated from corporate structuring.

Question 9: Have We Considered European Customs Authorities?
Compliance does not end when goods leave Vietnam.
European customs authorities may examine origin documentation years after importation.
Companies should prepare accordingly.

Question 10: Have We Designed the Entire Supply Chain Around Compliance?
The strongest manufacturing projects are designed around compliance from the outset.
Origin should not become an afterthought.
It should become part of the manufacturing strategy itself.

Conclusion
Rules of origin are often viewed as a technical customs issue.
In reality, they represent one of the most important commercial issues facing manufacturers exporting from Vietnam to Europe.
Companies that invest time in analyzing origin before production begins are generally better positioned to benefit from the opportunities offered by the EVFTA while reducing customs risk in both Vietnam and the European Union.
Ultimately, successful origin planning is not about completing paperwork.
It is about designing a supply chain that is legally robust, commercially efficient and capable of withstanding customs scrutiny on both sides of the world.
***

For more information on the above, please do not hesitate to contact the author Dr. Oliver Massmann under omassmann@duanemorris.com. Dr. Oliver Massmann is the General Director of Duane Morris Vietnam LLC.