Circular No. 41/2026/TT-BCT on List of wastes and List of used commodities subject to suspension of temporary import, re-export, and merchanting trade

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Validity Status

Circular No. 41/2026/TT-BCT on List of wastes and List of used commodities subject to suspension of temporary import, re-export, and merchanting trade takes effect from 05/09/2026.
Effective from: 05/09/2026
Effective to: No expiration
Status: In effect

Content Details

MINISTRY OF INDUSTRY AND TRADE OF VIETNAM
——–

THE SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
—————

No. 41/2026/TT-BCT

Hanoi, July 22, 2026

 

CIRCULAR

ON LIST OF WASTES AND LIST OF USED COMMODITIES SUBJECT TO SUSPENSION OF TEMPORARY IMPORT, RE-EXPORT, AND MERCHANTING TRADE

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14;

Pursuant to Decree No. 40/2025/ND-CP of the Government on functions, tasks, powers and organizational structure of the Ministry of Industry and Trade of Vietnam (amended by Decree No. 109/2025/ND-CP or Decree No.193/2025/ND-CP);

Pursuant to Decree No. 292/2026/ND-CP of the Government elaborating some articles and measures for enforcement of Law on Foreign Trade Management;

At the request of the Director General of the Agency of Foreign Trade;

The Minister of Industry and Trade promulgates the Circular on the List of wastes and the List of used commodities subject to suspension of temporary import, re-export, and merchanting trade.

Article 1. Scope

This Circular regulates the List of wastes and the List of used commodities subject to suspension of temporary import, re-export, and merchanting trade as prescribed in clause 3, Article 40 of the Law on Foreign Trade Management, and clause 3, Article 13 of Decree No. 292/2026/ND-CP of the Government elaborating some articles and measures for enforcement of Law on Foreign Trade Management.

Article 2. Regulated entities

1. Traders participating in temporary import, re-export, and merchanting trades in commodities.

2. Organizations and agencies managing temporary import, re-export, and merchanting trades in commodities.

3. Other agencies, organizations, and individuals related to temporary import, re-export, and merchanting trades in commodities.

Article 3. List of wastes and List of used commodities subject to suspension of temporary import, re-export, and merchanting trade

1. The List of wastes subject to suspension of temporary import, re-export, and merchanting trade is prescribed in Appendix I attached to this Circular.

2. The List of used commodities subject to suspension of temporary import, re-export, and merchanting trade is prescribed in Appendix II attached to this Circular.

3. The List of wastes and the List of used commodities subject to suspension of temporary import, re-export, and merchanting trade attached to this Circular shall not apply to cases of merchanting trades in commodities that are transported directly from the exporting country to the importing country without passing through Vietnam’s border gates.

Article 4. Implementation

1. In cases where legislative documents prescribed in this Circular are amended, supplemented, or replaced, the newer documents shall prevail.

2. Should any issue arise during the implementation of this Circular, report in writing to the Agency of Foreign Trade – Ministry of Industry and Trade for resolution./.

Article 5. Transitional provision

For shipment of wastes and used commodities that has been undergone customs procedures for temporary import or merchanting trade before the effective date of this Circular, the re-export and merchanting trade may continue to be carried out in accordance with the laws at the time such procedures are completed.

Article 6. Implementation clause

1. This Circular shall take effect from September 05, 2026 until December 31, 2029.

2. This Circular repels the following documents:

a) Circular No. 18/2024/TT-BCT dated October 08, 2024 of the Minister of Industry and Trade on List of wastes subject to suspension of temporary import, re-export and merchanting trade.

b) Article 4 of Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade elaborating some articles of the Law on Foreign Trade Management, and Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government elaborating some articles of the Law on Foreign Trade Management.

c) Clause 2, Article 1, and Appendix II attached to Circular No. 08/2023/TT-BCT dated March 31, 2023 of the Minister of Industry and Trade on amendments to some articles regarding the List of HS codes of imported and exported commodities attached to some Circulars of the Minister of Industry and Trade./.

 

PP. MINISTER
DEPUTY MINISTER

Nguyen Sinh Nhat Tan

Appendix

(Attached to Circular No. 41/2026/TT-BCT dated July 22, 2026 of the Minister of Industry and Trade)

Appendix I

LIST OF WASTES SUBJECT TO SUSPENSION OF TEMPORARY IMPORT, RE-EXPORT, AND MERCHANTING TRADE

This List is developed based on the List of imported and exported commodities of Vietnam attached to Circular No. 31/2022/TT-BTC dated June 08, 2022 of the Minister of Finance on promulgation of the List of imported and exported commodities of Vietnam. Principles for using this List:

1. This List only applies to wastes.

2. If a Chapter includes commodities with 2-digit codes only, all commodities with 8-digit codes in this Chapter will be covered.

3. If a Chapter includes commodities with 4-digit codes only, all commodities with 8-digit codes in this Chapter will be covered.

4. If a Chapter includes commodities with 6-digit codes only, all commodities with 8-digit codes in this Chapter will be covered.

5. Where a 8-digit code is listed, only those specific 8-digit codes shall apply.

Code

Description

0511.99.90 – – – Others
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
2618.00.00 Granulated slag (slag sand) from the manufacture of iron or steel.
2619.00.00 Slag, dross (other than granulated slag), scalings and other wastes from the manufacture of iron or steel.
2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
3818.00.00 Chemical elements doped for use in electronics in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
4004.00.00 Wastes, parings and scrap of rubber (except for hard rubber), powders, and granules obtained therefrom
5003.00.00 Silk wastes (including cocoons unsuitable for reeling, yarn waste and garnetted stock).
5103 Waste of wool or of fine or coarse animal hair including yarn waste but excluding garnetted stock.
5104.00.00 Garnetted stock of wool or of fine or coarse animal hair.
5202 Cotton waste (including yarn waste and garnetted stock)
5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres.
6310 Used or new rags, scrap twine, cordage, rope and cables; and worn out articles of twine, cordage, rope, cables, or of textile materials.
8101.97.00 – – Waste and scrap
8102.97.00 – – Waste and scrap
8104.20.00 – Waste and scrap
8108.30.00 – Waste and scrap
  – Waste and scrap:
8109.31.00 – – Containing a hafnium content in zircon of less than 1/500 by weight
8109.39.00 – – Others
8110.20.00 – Waste and scrap
  – Beryllium:
8112.13.00 – – Waste and scrap
  – Chrome:
8112.22.00 – – Waste and scrap
  – Hafnium:
8112.31.00 – – Unwrought; waste and scrap; powders
  – Rhenium:
8112.41.00 – – Unwrought; waste and scrap; powders
  -Thallium:
8112.52.00 – – Waste and scrap
  – Cadmium:
8112.61.00 – – Waste and scrap
8113.00.00 Cermets and articles thereof including waste and scrap.

 

Appendix II

LIST OF USED COMMODITIES SUBJECT TO SUSPENSION OF TEMPORARY IMPORT, RE-EXPORT, AND MERCHANTING TRADE

This List is developed based on the List of imported and exported commodities of Vietnam attached to Circular No. 31/2022/TT-BTC dated June 08, 2022 of the Minister of Finance on promulgation of the List of imported and exported commodities of Vietnam. Principles for using this List:

1. This List only applies to used commodities.

2. If a Chapter includes commodities with 2-digit codes only, all commodities with 8-digit codes in this Chapter will be covered

3. If a Chapter includes commodities with 4-digit codes only, all commodities with 8-digit codes in this Chapter will be covered

4. If a Chapter includes commodities with 6-digit codes only, all commodities with 8-digit codes in this Chapter will be covered

5. Where a 8-digit code is listed, only those specific 8-digit codes shall apply.

Code

Description

3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
3925 Builders’ ware of plastics, not elsewhere specified or included
3926 Other plastic articles and articles made of other materials of headings 39.01 to 39.14
  – Gloves, mittens and mitts:
4015.19 – – Others
4016.99.91 – – – – Table coverings
4016.99.99 – – – – Others
4201.00.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
4203 Articles of apparel and clothing accessories, of leather or of composition leather
4303 Articles of apparel, clothing accessories and other articles of furskin
4304 Artificial fur and articles thereof.
4414 Wooden frames for paintings, photographs, mirrors or similar objects
4419 Tableware and kitchenware, of wood.
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
4421 Other articles of wood
Chapter 46 All Chapter 46
4814.20 – Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics:
  – Trays, dishes, plates, cups and simlimar articles, of paper or paperboard:
4823.61.00 – – Of bamboo
4823.69.00 – – Others
4823.90.70 – – Fans and handscreens
5007 Woven fabrics of silk or of silk waste
5111 Woven fabrics of carded wool or of carded fine animal hair
5112 Woven fabrics of combed wool or of combed fine animal hair
5113.00.00 Woven fabrics of coarse animal hair or of horsehair
5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2
5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2
5212 Other woven fabrics of cotton.
5309 Woven fabrics of flax
5310 Woven fabrics of jute or of other textile bast fibres of heading 53.03
5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
5407 Woven fabrics of synthetic filament yarn including woven fabrics obtained from materials of heading 54.04.
5408 Woven fabrics of artificial filament yarn including woven fabrics obtained from materials of heading 54.05
5512 Woven fabrics of synthetic staple fibres containing 85% or more by weight of synthetic staple fibres
5513 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
5514 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
5515 Other woven fabrics of synthetic staple fibres
5516 Woven fabrics of artificial staple fibres
Chapter 57 All Chapter 57
Chapter 58 All Chapter 58
Chapter 60 All Chapter 60
Chapter 61 All Chapter 61
Chapter 62 All Chapter 62
6301 Blankets and travelling rugs
6302 Bed linen, table linen, toilet linen and kitchen linen
6303 Curtains (including drapes) and interior blinds; curtain or bed valances
6304 Other furnishing articles, excluding those of heading 94.04
6307.10 – Floor-cloths, dish-cloths, dusters and similar cleaning cloths
6308.00.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
6309.00.00 Worn clothing and other worn articles
Chapter 64 All Chapter 64
6504.00.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
  – Other:
6506.91.00 – – Of rubber or of plastics
6506.99 – – Of other materials
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
6602.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the like
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
6703.00.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like
6704 Wigs, false beards, eyebrows and eyelashes, switches and the like of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912.00.00 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
6913 Statuettes and other ornamental ceramic articles
6914 Other ceramic articles
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18)
  – Of base metal, whether or not plated with precious metal:
7117.19 – – Others
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
7324 Sanitary ware and parts thereof, of iron or steel
7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper
7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium
8210.00.00 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
  – Others:
8211.91.00 – – Table knives having fixed blades
8212 Razors and razor blades (including razor blade blanks in strips)
8214.20.00 – Manicure or pedicure sets and instruments (including nail files)
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
8301.30.00 – Locks of a kind used for furniture
8301.70.00 – Keys presented separately
  – Other mountings, fittings and similar articles
8302.42 – – Others, suitable for furniture
8302.50.00 – Hat-racks, hat-pegs, brackets and similar fixtures
8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
  – Others:
8415.81 – – Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
8415.82 – – Others, incorporating a refrigerating unit
8415.83 – – Not incorporating a refrigerating unit
  – – Of a cooling capacity exceeding 21.10 kW:
8415.90.19 – – – Others
  – Components:
8418.99 – – Others
  – Instantaneous or storage water heaters, non-electric:
8419.11.10 – – – Household type
8419.19.10 – – – Household type
  – Other equipment:
8419.81 – – For making hot drinks or for cooking or heating food
  – Filtering or purifying machinery and apparatus for liquids:
8421.21.11 Filtering machinery and apparatus for domestic use
  – Components:
8421.99.94 – – – Of goods of subheading 8421.21.11
8422.90.10 – – Of goods of subheading 8421.21.11
8423.10 – Personal weighing machines, including baby scales; household scales
  – Other weighing machinery:
8423.81 – – Having a maximum weighing capacity not exceeding 30 kg:
8450.90.20 – – Of machines of subheading 8450.11, 8450.12 or 8450.19
8451.30.10 – – Single roller type domestic ironing machines
8452.10.00 – Sewing machines for domestic use
8471.60 – Input or output units, whether or not containing storage units in the same housing
8471.70 – Storage units:
8508.70.10 – – Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10
8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08
8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45
8518.30.10 – – Headphones
8518.30.20 – – Earphones
  – – Other combined microphone/speaker sets:
8518.30.51 – – – For goods of subheading 8517.13.00 and 8517.14.00
8518.30.59 – – – Others
8518.40 – Audio-frequency electric amplifiers
8518.90 – Components
8519.30.00 – Turntables (record-decks)
8519.81.10 – – – Pocket-size cassette recorders, the dimensions of which do not exceed 170 mm x 100 mm x 45 mm
8519.81.20 – – – Cassette recorders, with built-in amplifiers and one or more built-in loudspeakers, operating only with an external source of power
8519.81.30 – – – Compact disc players
  – – – Transcribing machines:
8519.81.49 – – – – Others
  – – – Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type
8519.81.69 – – – – Others
  – – – Other sound reproducing apparatus, cassette type:
8519.81.79 – – – – Others
  – – – Others:
8519.81.99 – – – – Others
8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner
8522 Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 or 85.21
8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
8529 Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28
  – – – Others:
8539.22.91 For decorative lighting, of a power not exceeding 60 W
8539.22.93 – – – – Others, of a kind used for domestic lighting
8539.22.99 – – – – Others
8539.29.50 – – – Others having a capacity exceeding 200 W but not exceeding 300 W and a voltage exceeding 100 V
  – Discharge lamps, other than ultra-violet lamps:
8539.31 – – Fluorescent and hot cathode
8539.39 – – Others
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
8712 Bicycles and other cycles (including delivery tricycles), not motorized (excluding racing bicycles of HS code 8712.00.10)
8714 Parts and accessories of vehicles of headings 87.11 to 87.13 (excluding parts and accessories of heading 87.13)
9004.10.00 – Sunglasses
9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
9102 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01
9103 Clocks with watch movements, excluding clocks of heading 91.04
9105 Other clocks (excluding marine chronometers of HS code 9105.91.10, 9105.99.10)
  – Swivel seats with variable height adjustment:
9401.31.00 – – Of wood
9401.39.00 – – Others
  – Seats other than garden seats or camping equipment, convertible into beds:
9401.41.00 – – Of wood
9401.49.00 – – Others
  – Seats of cane, osier, bamboo or similar materials:
9401.52.00 – – Of bamboo
9401.53.00 – – Of rattan
9401.59.00 – – Others
  – Other seats, with wooden frames:
9401.61.00 – – Upholstered
9401.69 – – Others
  – Other seats, with metal frames:
9401.71.00 – – Upholstered
9401.79 – – Others
9401.80.00 – Other seats
9403.10.00 – Metal furniture of a kind used in offices
9403.20 – Other metal furniture:
9403.30.00 – Wooden furniture of a kind used in offices
9403.40.00 – Wooden furniture of a kind used in the kitchen
9403.50.00 – Wooden furniture of a kind used in the bedroom
9403.60 – Other wooden furniture:
9403.70 – Furniture of plastics:
9403.82.00 – – Of bamboo
9403.83.00 – – Of rattan
9403.89 – – Others
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
  – – – Others:
9405.19.92 – – – – Luminaires with fluorescent lamps
9405.19.99 – – – – Others
  – Electric table, desk, bedside or floor-standing luminaires:
9405.21.90 – – – Others
9405.29.90 – – – Others
  – Lighting strings of a kind used for Christmas trees:
9405.31.00 – – Designed for use solely with light-emitting diode (LED) light sources
9405.39.00 – – Others
  – – Of oil-burning type:
9405.50.11 – – – Of brass of a kind used for religious rites
9405.50.19 – – – Others
9405.50.40 – – Hurricane lamps
9405.50.90 – – Others
9504 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
  – Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances
9603.21.00 – – Tooth brushes, including dental-plate brushes
9603.29.00 – – Others
9603.90 – Others
9605.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning
9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
9615 Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof
9617.00.10 – Vacuum flasks and other vacuum vessels, complete
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