1. Trade remedy measures

On 11 April 2025, the Government issued Decree 86/2025/ND-CP (“Decree 86”) implementing the Law on Foreign Trade Management on trade remedy measures. Decree 86 takes effect from 01 July 2025 and replaces Decree 10/2018/ND-CP dated 15 January 2018 (“Decree 10”). Below are some salient points of Decree 86.

Anti-dumping measures and anti-subsidy measures

Compared to Decree 10, Decree 86 makes the following changes to investigation, review and application of anti-dumping measures and anti-subsidy measures:

• Amends the requirements for dossier requesting investigation for application of anti-dumping measures and anti-subsidy measures, specifically the obligation to provide information on imported goods and evidence of material injury/threat of material injury/considerable hindrance suffered by the domestic industry within 3 years prior to the date of dossier submission (instead of 12 months as prescribed under Decree 10);
• Clarifies the process for the trade remedies investigating authority (“Investigating Authority”) of the Ministry of Industry and Trade (“MOIT”) to select sample for investigation when there are many manufacturers and exporters of the same country or large quantities of types of goods subject to the investigation, in which the Investigating Authority will determine the method of selecting samples for investigation and the list of producers/exporters subject to the sampling process;
• Imposes conditions for retrospective application of anti-dumping duty or anti-subsidy duty within 90 days before application of provisional anti-dumping duty or anti-subsidy duty prescribed in Articles 81.4(b) and 89.4(b) of the Law on Foreign Trade Management; and
• Requires additional information to be contained in dossier requesting review of application of anti-dumping measures or anti-subsidy measures.

In addition, Decree 86 states that the MOIT shall decide whether or not to apply anti-dumping measures or anti-subsidy measures within 20 days (instead of 15 days as prescribed under Decree 10) after its receipt of the final conclusion from the Investigating Authority.

Safeguard measures

Under the Law on Foreign Trade Management, safeguard measures shall be applied if goods are excessively imported into Vietnam, causing serious injury or threatening to cause serious injury to domestic industry. Decree 86 details the factors which must be considered in determining serious injury or threat to cause serious injury, and the factors for determination of a causal relationship between excessively imported goods and injury to domestic industry.

The temporary safeguard measure may only take the form of an additional import duty. Final measures may involve safeguard duty, import quotas, tariff quotas, import permits or any other safeguard measures.

In relation to application of import quotas or tariff quotas, Decree 86 retains the provisions stipulated in Decree 10 requiring that (i) the import quotas/tariff quotas shall not be lower than the average quantity/volume of import for the last 03 years (based on available import statistics and unless there is clear basis for the Investigating Authority to determine that a lower volume is necessary to prevent or remedy serious injury), and (ii) the MOIT shall allocate quotas amongst exporting countries based on their market share in Vietnam, which is calculated according to the total of goods imported into Vietnam from those exporting countries in the last 03 years with the import statistics.

Nevertheless, there are certain exceptions where the MOIT may apply the volume of quotas that is lower than the average level for the last 03 years or allocate quotas amongst exporting countries not based on their market share in the last 03 years, such as when the volume/quantity of imports from one or several countries/territories increases disproportionately compared to the overall increase in total imports subject to investigation during the last 3 years. However, the application of such quotas must be based on legitimate grounds and conditions upon agreements with relevant countries/territories to ensure fairness to all countries/territories whose exports to Vietnam are subject to safeguard measures.

Dossier submission

Applicants can submit their dossiers requesting investigation for application of trade remedy measures or review of trade remedy measures online or in person. The Investigating Authority has 20 days from receipt of the dossier to assess and notify the applicant of whether such dossier is complete. If the dossier is incomplete, the Investigating Authority must notify the applicant to supplement its dossier. The time-limit for completion of the dossier is 30 days (for dossier requesting investigation) or 15 days (for dossier requesting review) after the date of notification of dossier supplementation.

If the applicant fails to complete its dossier within the stipulated time limit, the Investigating Authority shall return the dossier to the applicant and explains the reasons for returning the dossier.

2. Extending the deadlines for payment of tax and land rentals in 2025

On 02 April 2025, the Government issued Decree 82/2025/ND-CP (“Decree 82”) extending the deadlines for payment of tax and land rentals in 2025. Decree 82 is applicable from the date of signing until 31 December 2025.

Decree 82 continues to extend the deadlines for payment of value added tax (excluding VAT at the import stage), corporate income tax (CIT), personal income tax and land rentals in 2025 for the same types of business entities that were eligible for the 2024 extension pursuant to Decree 64/2024/ND-CP.

The deadline for VAT payment will be extended for 06 months (for VAT payable in February and March 2025, and the first quarter of 2025), and 05 months (for VAT payable in April, May and June 2025, and the second quarter of 2025), calculating from the deadline for VAT payment determined pursuant to the regulations on tax administration. Additionally, the deadline for payment of provisional CIT payable in the first quarter and the second quarter of 2025 will be extended for 05 months, calculating from the deadline for CIT payment determined pursuant to the regulations on tax administration.

The deadline for payment of 50% of land rentals payable in 2025 (payable amounts for the first instalment of 2025) for eligible entities that lease land directly from the State with annual payment will be extended for 6 months from 31 May 2025.

With respect to business households and individuals, they can pay their VAT or personal income tax payable in 2025 on or before 31 December 2025.

In order to enjoy the 2025 tax and land rental extension, taxpayers need to file their extension request (on the Form attached to Decree 82) to the competent tax agency by 30 May 2025.

3. Reduction of land rentals

On 11 April 2025, the Government issued Decree 87/2025/ND-CP (“Decree 87”) providing for reduction of land rentals in 2024. Decree 87 takes effect from the date of signing.

Under Decree 87, any land users that lease land directly from the State with annual payment pursuant to a land lease decision or a land lease contract or a Certificate of land use right and ownership of assets attached to land issued by a competent State authority are granted a 30% reduction of land rentals payable in 2024.

To be eligible for land rental reduction, land users shall submit an application on the standard form enclosed with Decree 87 to the relevant tax office or another agency stipulated by laws by 31 July 2025. The competent agency shall, no later than 30 days after receipt of the application, determine the reduced amount and issue a decision reducing the land rentals.

4. Electricity retail selling prices

On 28 March 2025, the Government issued Decree 72/2025/ND-CP (“Decree 72”) regulating the mechanism and time for adjustment of average electricity retail selling prices. Decree 72 takes effect from the date of signing.

Under Decree 72, the average electricity retail price can be adjusted at least every three (03) months, which is in line with the current mechanism stipulated under Decision 05/2024/QD-TTg of the Prime Minister dated 26 March 2024. Any change in the average electricity retail price must be within the price bracket approved by the Prime Minister.

Electricity of Vietnam (“EVN”) shall be able to increase the average electricity retail price only if the input statistics make the average electricity retail price to increase by 2% or more, compared to the current average electricity retail price. EVN is allowed to increase the average electricity retail price from 2% to under 5% after obtaining an opinion from the MOIT. In case of increase in the average electricity retail price by from 5% to under 10%, EVN must obtain an approval from the MOIT. If the average electricity retail price needs to be increased by 10% or more, based on the plan submitted by EVN, the MOIT shall report to the Prime Minister for approval.

On the other hand, if the average electricity retail price is reduced by 1% or more, compared to the current average electricity retail price, EVN is obligated to reduce the average electricity price correspondingly.

5. Response to waste incidents

On 23 April 2025, the Prime Minister issued Decision 11/2025/QD-TTg (“Decision 11”) promulgating the regulations on response to waste incidents. Decision 11 takes effect from 10 June 2025 and repeals Decision 09/2020/QD-TTg dated 18 March 2020 (“Decision 09”).

Decision 11 gives more comprehensive definition of a waste incident, which is identified as an environmental incident resulting from leakage, spill and dispersal of waste throughout the process of generation, collection, storage, transit, transportation, preliminary treatment, treatment, co-treatment, recycling, energy recovery and destruction of waste. Decision 11 also revises the classification for waste incidents to align with the provisions of the Law on Environmental Protection, which categorizes incidents by unit level, district level, provincial level, and national level, instead of low, average, serious, and catastrophic levels as prescribed under Decision 09.

Where a waste incident occurred at an investment project or a business establishment (collectively “business establishment”), the owner of the business establishment must report the incident to the competent agencies, including information on the details of the incident, actions taken in response to the incident, the capacity of response, and other relevant information. The owner shall be responsible for instructing and arranging the response to the waste incident within the business establishment and thereafter taking appropriate measures to remedy the environment.

For waste incidents occurred outside a business establishment, the relevant State agencies have the responsibility to respond to such waste incidents. The environmental remediation after the waste accident at the district, provincial or national level shall be conducted in accordance with Article 126.2 of the Law on Environmental Protection.

Any organisation or individual causing a waste incident shall be liable to pay expenses relating waste response and environmental remediation (which will be independent from the administrative fines that may be imposed against the relevant violation pursuant to the laws on handling of administrative violations). When the party causing a waste incident cannot be identified, these expenses will be paid by the State. Agencies, organisations, individuals and resident communities that are affected by a waste incident have the right to request the party causing the waste incident to compensate for damages caused by such incident.