Legal framework for rice export and import business under Decree No.365/2026/NĐ-CP
On 23 September 2026, the Government issued Decree No. 365/2026/ND-CP on rice export and import business (“Decree 365”). Decree 365 takes effect from 1 October 2026 and replaces Decree No. 107/2018/ND-CP dated 15 August 2018, as amended and supplemented by Decree No. 01/2025/ND-CP dated 1 January 2025. It also repeals Article 72.2 of Decree No. 85/2024/ND-CP dated 10 July 2024.
Decree 365 establishes the legal framework governing rice export and import business, with a particular focus on conditions for rice export business, the issuance and administration of Certificates of Eligibility for Rice Export Business, circulation reserve requirements, reporting obligations, product quality requirements and other obligations applicable to traders.
This Legal Brief focuses on the legal framework applicable to rice export and import business, the rights and obligations of traders, and key compliance recommendations for enterprises.
1. Rice Exprot Business
1.1. Right to Conduct Rice Export Business
In principle, Vietnamese traders of all economic sectors and foreign-invested economic organizations may exercise the right to conduct rice export business, provided that they satisfy the applicable business conditions under Decree 365 and obtain a Certificate of Eligibility for Rice Export Business as required.
For traders exporting organic rice, parboiled rice and rice fortified with micronutrients, Decree 365 does not require compliance with the conditions under Article 4 or the completion of the procedure for obtaining a Certificate of Eligibility for Rice Export Business before exercising the right to conduct business in respect of these types of rice.
Foreign-invested economic organizations must, in addition to satisfying the conditions under Decree 365, comply with other relevant laws and Vietnam’s commitments under international treaties to which Vietnam is a member.
Enterprises should pay particular attention to entrusted export arrangements. Only traders holding a Certificate of Eligibility for Rice Export Business may conduct rice export on an entrusted basis. Decree 365 does not expressly exclude organic rice, parboiled rice or rice fortified with micronutrients from this requirement. Accordingly, enterprises intending to conduct entrusted export of these products should review the relevant guidance of the competent sectoral authorities before implementation.
1.2. Conditions for Rice Export Business and Certificate of Eligibility for Rice Export Business
1.2.1. Conditions for Rice Export Business
A trader conducting rice export business must satisfy the following basic conditions:
(i) Be duly established and registered for business in accordance with applicable laws;
(ii) Have at least one dedicated warehouse for storing paddy and rice and at least one rice milling facility that complies with applicable laws on food safety, standards and technical regulations.
The dedicated paddy and rice warehouse and rice milling facility may be owned by the trader or leased from another organization or individual under a written agreement. The remaining lease term must be consistent with the validity period of the Certificate of Eligibility for Rice Export Business.
A trader may not lease out or lend the dedicated warehouse or rice milling facility that has been used as part of its application dossier for a Certificate of Eligibility for Rice Export Business for another trader to use for the purpose of applying for such Certificate.
Following the issuance of the Certificate by the Ministry of Industry and Trade, the provincial-level People’s Committee may conduct post-inspection of the trader’s dedicated warehouse.
1.2.2. Certificate of Eligibility for Rice Export Business
The Certificate of Eligibility for Rice Export Business is issued by the Ministry of Industry and Trade to traders satisfying the conditions under Articles 3 and 4 of Decree 365 and complying with the procedures prescribed in Article 6.
The Certificate is valid for five years and may be renewed in accordance with applicable regulations. It may also be re-issued, amended or supplemented in accordance with Article 7 of Decree 365.
The Certificate may be revoked under Article 8. Key grounds for revocation include inaccurate declarations or fraudulent conduct for the purpose of obtaining the Certificate; failure to maintain the required business conditions; failure to be named as the exporter on export customs declarations for 12 consecutive months, except where the trader has temporarily suspended business in accordance with regulations; failure to comply with reporting obligations; failure to maintain the required paddy and rice circulation reserve; failure to comply with directions or instructions issued by competent authorities; or revocation of the trader’s business registration, enterprise registration or investment registration documents.
Depending on the relevant circumstances, a trader whose Certificate has been revoked may be considered for re-issuance after a period of 12 or 24 months, provided that all conditions for issuance of the Certificate are fully satisfied.
1.3. Compliance Obligations of Rice Export Traders
1.3.1. Obligation to Maintain Business Conditions
A trader conducting rice export business must maintain the business conditions prescribed under Articles 3 and 4 of Decree 365 throughout its operation.
This obligation is directly relevant to the continued validity of the Certificate and the trader’s right to continue conducting rice export business. Accordingly, satisfying the relevant conditions at the time of application does not mean that the trader has completed all of its ongoing compliance obligations.
1.3.2. Obligation to Maintain a Circulation Reserve
A trader conducting rice export business must regularly maintain a minimum circulation reserve equivalent to 5% of the quantity of rice exported by the trader during the preceding six months.
Enterprises should establish a periodic monitoring mechanism covering export volumes, inventory levels and circulation reserves in order to ensure that compliance with this obligation can be demonstrated when requested or inspected by competent authorities.
1.3.3. Other Compliance Obligations
In addition to maintaining business conditions and the required circulation reserve, Decree 365 imposes a range of obligations concerning the purchase of paddy and rice for export, domestic market stabilization, raw material development, product quality and reporting.
Purchase of Paddy and Rice for Export
Rice export traders are responsible for notifying the provincial-level People’s Committee of their paddy and rice purchasing points and publicly disclosing such purchasing points and the purchase prices applicable to different qualities, categories and harvesting seasons so that farmers are informed and may conduct transactions directly.
Where paddy and rice are purchased through other traders or processing facilities, the relevant parties are required to establish and maintain stable linkages and systems to implement the above requirements.
Stabilization of Domestic Paddy and Rice Prices
Rice export traders are responsible for organizing rice distribution systems and supplying inventory and circulation reserves for the purpose of stabilizing the domestic market in accordance with directions of competent state authorities.
The publication and implementation of price stabilization measures shall be carried out in accordance with the laws on prices.
Production, Consumption Linkages and Raw Material Areas
Decree 365 encourages rice export traders to develop raw material areas or establish linkages with producers for the development of raw material areas.
Possible arrangements include developing raw material areas under the trader’s management or use over rice-producing land allocated or leased by the State, receiving capital contributions in the form of land use rights, or leasing land in accordance with land laws; implementing policies encouraging linkages between agricultural production and consumption and the development of standard-compliant raw material areas for export; or establishing production and consumption linkages for paddy and rice in accordance with guidance from the Ministry of Agriculture and Environment and applicable laws.
Traders developing raw material areas may be considered for priority under certain support policies, including trade promotion and brand development and promotion programs; participation in centralized market contracts; allocation of quotas for the performance of centralized rice export contracts; and participation in State programs for temporary stockpiling of paddy and rice.
Quality Assurance for Export Paddy and Rice
Exported rice must comply with the relevant national standards and technical regulations and satisfy the requirements of the importing country concerning quality, packaging, labeling, packing, preservation and traceability.
Where an importer imposes additional requirements, the enterprise shall comply with such requirements, subject to applicable laws.
Rice export traders and traders exporting organic rice, parboiled rice or rice fortified with micronutrients are responsible for implementing the processes, standards and technical regulations governing the production, processing and preservation of paddy and rice issued by competent state authorities.
Reporting and Updating of Business Conditions
A trader must immediately notify the Ministry of Industry and Trade and the provincial-level People’s Committee where its declared dedicated warehouse and rice milling facility are located in writing if it no longer satisfies the business conditions or if there are changes to the warehouse or rice milling facility affecting its ability to satisfy the business conditions.
On the 5th day of each month, the trader must report to the Ministry of Industry and Trade, the Department of Industry and Trade of the locality where the trader’s head office, dedicated warehouse or rice milling facility is located, and the Vietnam Food Association where the trader is a member, regarding the status of export contract execution and the actual inventory of paddy and rice by category.
In addition, the trader must submit periodic quarterly and annual reports and ad hoc reports at the request of the Ministry of Industry and Trade, the Ministry of Finance, the Ministry of Agriculture and Environment, the relevant provincial-level People’s Committee and the Department of Industry and Trade where the trader’s head office, warehouse, rice milling facility or raw material area is located.
Traders are also responsible for actively developing raw material areas, participating in production, supply and consumption linkages for paddy and rice, and implementing tasks and solutions for developing logistics systems associated with raw material areas.
Where a trader submits inaccurate reports, it may be excluded from relevant priority policies concerning raw material development until the violation has ceased and been remedied.
2. Rice Import Business
A trader conducting rice import business is not required to obtain a Certificate of Eligibility for Rice Import Business.
However, the trader must notify the Ministry of Industry and Trade of its rice import plan using Form No. 09 issued together with Decree 365.
A rice import trader must also comply with the periodic reporting regime under Article 25.2 of Decree 365 and Form No. 10 issued together with the Decree.
Accordingly, the absence of a requirement to obtain a Certificate of Eligibility for Rice Import Business does not mean that rice import activities are free from sector-specific regulatory obligations. Enterprises should establish a separate compliance mechanism for monitoring import-plan notification and periodic reporting obligations.
3. Compliance Recomendations for Enterprises
3.1. Review Trader Status and Business Model
Enterprises currently conducting or intending to conduct rice export business should review their registered business lines, trader status, ownership structure and operating model.
For foreign-invested economic organizations, the review should cover the requirements under Decree 365, other relevant laws and Vietnam’s international commitments.
3.2. Review Dedicated Warehouses and Rice Milling Facilities
Enterprises should maintain a dedicated compliance file for the warehouse and rice milling facility used to satisfy the conditions for the Certificate, including ownership documents or lease agreements, remaining lease terms, and documents relating to food safety, standards and technical regulations.
Enterprises should also control the use of warehouses and rice milling facilities that have been included in a Certificate application and ensure that such facilities are not leased or lent to another trader for use in applying for a Certificate.
3.3. Establish Reserve and Reporting Controls
Enterprises should establish a monitoring schedule covering export volumes during the preceding six months, circulation reserves and inventory by category.
A compliance calendar should also be established for the monthly report due on the 5th day of each month, quarterly reports, annual reports and ad hoc reports. Responsibilities should be clearly allocated among the business, logistics, accounting and legal/compliance functions.
3.4. Review Supply Chain and Paddy/Rice Purchasing Activities
Enterprises should identify and regularly update their paddy and rice purchasing points, mechanisms for publishing purchasing points, price-listing arrangements, and relationships with intermediary traders and processing facilities.
For procurement models involving intermediaries, enterprises should review the linkage mechanisms and responsibilities of each party to ensure that compliance with Decree 365 can be demonstrated.
3.5. Establish Quality Control and Traceability Systems
For each export market, enterprises should establish a matrix of requirements concerning product quality, packaging, labeling, packing, preservation and traceability.
Quality and product-origin records should be systematically maintained to support inspections, customer requirements or requests from competent authorities.
3.6. Review Entrusted Export Arrangements
Enterprises using entrusted export arrangements, particularly in relation to organic rice, parboiled rice or rice fortified with micronutrients, should separately review the legal basis for such arrangements before entering into or performing relevant contracts.
This issue should be assessed based on Decree 365 and any guidance issued by the competent sectoral authorities at the relevant time.
3.7. Prepare for Post-Inspection and Compliance Reviews
Enterprises should maintain a compliance dossier capable of being produced during post-inspection, including the Certificate, warehouse and rice milling facility documents, reserve records, reports, purchasing records, quality records and other documents evidencing compliance with obligations under Decree 365.
4. Disclaimer
This article is provided for general legal information purposes only and does not constitute legal advice or a legal opinion of the author or BFSC Law LLC in relation to any specific situation concerning rice export or import business.
Legal matters relating to business conditions, Certificates of Eligibility for Rice Export Business, entrusted export arrangements, circulation reserve requirements, reporting obligations, product quality, raw material areas, import activities and other compliance matters should be assessed based on the specific circumstances, documents and operating model of each enterprise.
Accordingly, enterprises should not directly rely on or apply the contents of this article to any specific transaction, business activity or compliance matter without obtaining appropriate legal advice.
Contact for Legal Advice
Clients requiring legal assistance in reviewing business conditions, Certificate applications, export/import structures or compliance obligations under Decree No. 365/2026/ND-CP may contact BFSC Law LLC – Hanoi Office for an assessment based on their specific documents and circumstances.
Address: VP 1040, 10th Floor, Pacific Place Building, 83B Ly Thuong Kiet Street, Cua Nam Ward, Hanoi, Vietnam.
Tel: (+84-24) 7108 2688 | E-mail: [email protected] | Website: www.bfsc-law.com