{"id":7931,"date":"2026-06-08T08:47:55","date_gmt":"2026-06-08T01:47:55","guid":{"rendered":"https:\/\/vinaopen.com\/blog\/?p=7931"},"modified":"2026-06-12T16:18:53","modified_gmt":"2026-06-12T09:18:53","slug":"what-is-capital-export-its-role-purpose-and-forms-of-investment","status":"publish","type":"post","link":"https:\/\/vinaopen.com\/blog\/what-is-capital-export-its-role-purpose-and-forms-of-investment\/","title":{"rendered":"What Is On-the-Spot Export? Latest Documentation Requirements and Procedures"},"content":{"rendered":"

In import-export activities, there are cases where goods do not leave the territory of Vietnam but are still considered exports. This special form of trade is known as on-the-spot export<\/strong>, a model widely used by manufacturers, processing enterprises, and export processing enterprises (EPEs). So, what is on-the-spot export? In which situations can it be applied? What documents and procedures are required? Let\u2019s explore this export model with VinaOpen in the article below.<\/p>\n

What Is On-the-Spot Export?<\/h2>\n

On-the-spot export is a special transaction model in import-export activities, commonly applied by manufacturing enterprises, processing companies, and export processing enterprises.<\/p>\n

Definition of On-the-Spot Export<\/h3>\n

On-the-spot export refers to the sale of goods to a foreign trader, where the goods are delivered and received within Vietnam according to the instructions of the foreign buyer.<\/p>\n

In other words, ownership of the goods is transferred to the foreign partner, but the goods themselves do not cross the national border.<\/p>\n

The concept of on-the-spot export is commonly found in processing contracts, manufacturing activities, or situations where a foreign company instructs a supplier to deliver goods to another enterprise operating in Vietnam.<\/p>\n

Although the goods are not physically exported out of the country, businesses are still required to complete all customs procedures in accordance with regulations.<\/p>\n

Currently, on-the-spot export activities are governed by customs and foreign trade management regulations. Key legal documents related to on-the-spot export include:<\/p>\n

    \n
  • The Customs Law<\/li>\n
  • Decree No. 08\/2015\/N\u0110-CP<\/li>\n
  • Decree No. 167\/2025\/N\u0110-CP<\/li>\n
  • Circular No. 38\/2015\/TT-BTC<\/li>\n
  • And other related regulations<\/li>\n<\/ul>\n

    On-the-spot export is essentially a trade transaction with a foreign entity, even though the goods do not leave Vietnam\u2019s territory.<\/p>\n

    What Is the Difference Between On-the-Spot Export and Conventional Export?<\/h2>\n

    Although both are export activities, on-the-spot export and conventional export differ significantly in terms of delivery methods and the movement of goods.<\/p>\n\n\n\n\n\n\n\n\n\n\n
    Criteria<\/th>\nOn-the-Spot Export<\/th>\nConventional Export<\/th>\n<\/tr>\n<\/thead>\n
    Delivery Location<\/td>\nGoods are delivered within Vietnam according to the foreign buyer\u2019s instructions<\/td>\nGoods are delivered overseas<\/td>\n<\/tr>\n
    Goods Movement<\/td>\nGoods do not leave Vietnam<\/td>\nGoods cross national borders<\/td>\n<\/tr>\n
    Recipient<\/td>\nDesignated enterprise in Vietnam or an Export Processing Enterprise (EPE)<\/td>\nForeign buyer or importer<\/td>\n<\/tr>\n
    International Logistics Costs<\/td>\nGenerally lower due to the absence of international transportation<\/td>\nIncludes international freight and cargo insurance costs<\/td>\n<\/tr>\n
    Customs Procedures<\/td>\nCustoms procedures are still required under on-the-spot export regulations<\/td>\nStandard export customs procedures apply<\/td>\n<\/tr>\n
    Common Applications<\/td>\nProcessing activities, export-oriented manufacturing, delivery under foreign trader instructions<\/td>\nDirect sales to international customers<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Cases Eligible for On-the-Spot Export<\/h2>\n

    After understanding what on-the-spot export is, it becomes clear that not all businesses or products are eligible for this export model.<\/p>\n

    According to current regulations, on-the-spot export can only be applied in specific cases where goods are delivered within Vietnam while a trading relationship with a foreign entity still exists, such as:<\/p>\n

      \n
    • Vietnamese enterprises selling goods according to the instructions of a foreign trader.<\/li>\n
    • Transactions involving Export Processing Enterprises (EPEs).<\/li>\n
    • Processing activities for foreign traders where goods are delivered to another entity in Vietnam as designated by the foreign party.<\/li>\n
    • Export-oriented manufacturing supply chains involving multiple factories and production partners in Vietnam.<\/li>\n
    • Other cases stipulated by law.<\/li>\n<\/ul>\n

      Enterprises engaged in processing or manufacturing goods for foreign traders may legally apply the on-the-spot export model.<\/p>\n

      Benefits of On-the-Spot Export<\/h2>\n

      An increasing number of businesses choose on-the-spot export to optimize manufacturing operations and international trade activities. So, what are the benefits of this export model?<\/p>\n

      Reduce International Logistics and Transportation Costs<\/h3>\n

      Since goods do not need to be shipped overseas, businesses can significantly reduce:<\/p>\n

        \n
      • International freight costs<\/li>\n
      • Cargo insurance expenses<\/li>\n
      • Warehousing costs<\/li>\n
      • Loading and unloading expenses<\/li>\n<\/ul>\n

        Shorten Delivery Time<\/h3>\n

        Compared to conventional exports, transportation time is significantly reduced, helping businesses maintain production schedules and supply chain efficiency.<\/p>\n

        Simplify Goods Delivery Procedures<\/h3>\n

        On-the-spot export eliminates several intermediary steps, reducing operational complexity and potential risks.<\/p>\n

        Support Participation in Global Supply Chains<\/h3>\n

        Businesses can become part of international manufacturing networks and global supply chains without physically exporting goods overseas.<\/p>\n

        Improve Production and Business Efficiency<\/h3>\n

        By:<\/p>\n

          \n
        • Reducing delivery times<\/li>\n
        • Lowering logistics costs<\/li>\n
        • Simplifying transportation processes<\/li>\n<\/ul>\n

          businesses can significantly improve operational efficiency.<\/p>\n

          On-the-spot export helps streamline business operations while optimizing costs.<\/p>\n

          What Documents Are Required for On-the-Spot Export?<\/h2>\n

          According to Article 16 and Clause 3, Article 86 of Circular No. 38\/2015\/TT-BTC, as well as Clause 58, Article 1 of Circular No. 39\/2018\/TT-BTC, businesses must prepare a complete set of documents for on-the-spot export, including:<\/p>\n

            \n
          • Export customs declaration<\/li>\n
          • Sales contract<\/li>\n
          • Commercial Invoice<\/li>\n
          • Export license (if applicable)<\/li>\n
          • Specialized inspection or regulatory certificates<\/li>\n
          • Documents proving the organization or individual meets export eligibility requirements under investment regulations<\/li>\n
          • Export entrustment agreement (if applicable)<\/li>\n
          • Other supporting documents depending on the specific case<\/li>\n<\/ul>\n
            \n
            \n

            Read more: What Does an Export Documentation Set Include? A Complete Guide to Export Documents from A to Z<\/p><\/blockquote>\n<\/blockquote>\n<\/blockquote>\n

            On-the-Spot Export Procedure<\/h2>\n

            Although goods do not physically leave Vietnam, businesses are still required to complete customs procedures in accordance with regulations governing on-the-spot exports.<\/p>\n

            Step 1: Exporting Enterprise Declares On-the-Spot Export Customs Procedures<\/h3>\n

            The exporting enterprise submits an on-the-spot export declaration through the customs system.<\/p>\n

            Step 2: On-the-Spot Importing Enterprise Completes Import Procedures<\/h3>\n

            The designated receiving enterprise completes the corresponding import procedures as required.<\/p>\n

            Step 3: Customs Sub-Department Processes On-the-Spot Import Procedures<\/h3>\n

            Customs authorities review the documentation and process the import transaction.<\/p>\n

            Step 4: Exporting Enterprise Finalizes the On-the-Spot Export File<\/h3>\n

            The exporting enterprise supplements and completes all required export documents.<\/p>\n

            Step 5: Customs Sub-Department Completes On-the-Spot Export Procedures<\/h3>\n

            After reviewing and approving the documentation, customs authorities officially complete the on-the-spot export process.<\/p>\n

            Although the goods do not leave Vietnam, all customs procedures must still be completed in accordance with regulations.<\/p>\n

            \n
            \n

            Read more: Detailed Procedures for On-the-Spot Export Customs Clearance<\/p><\/blockquote>\n<\/blockquote>\n<\/blockquote>\n

            Taxes and Costs Related to On-the-Spot Export<\/h2>\n

            Although goods are not physically exported abroad, businesses must still comply with applicable tax obligations and related costs.<\/p>\n

            So, what taxes and expenses apply to on-the-spot export activities?<\/p>\n

            According to the Law on Value Added Tax 2008 (as amended in 2013, 2014, and 2016), on-the-spot export transactions may qualify for:<\/p>\n

              \n
            • 0% VAT rate<\/li>\n<\/ul>\n

              provided that all conditions specified under current tax regulations are fully satisfied.<\/p>\n

              Therefore, eligible on-the-spot export transactions can still enjoy export tax incentives.<\/p>\n

              What Should Businesses Prepare Before Working with International Partners?<\/h2>\n

              Although goods are delivered within Vietnam, on-the-spot export remains a transaction involving foreign partners.<\/p>\n

              As a result, businesses must prepare the necessary capabilities, documentation, and operating processes to meet the requirements of international buyers.<\/p>\n

              Standardize Supplier Profiles<\/h3>\n

              Businesses should develop a comprehensive Supplier Profile that includes:<\/p>\n

                \n
              • Product information<\/li>\n
              • Production capabilities<\/li>\n
              • Business qualifications<\/li>\n
              • Relevant certifications<\/li>\n<\/ul>\n

                This helps build trust with international partners.<\/p>\n

                Prepare Professional Documentation<\/h3>\n

                Company and product documentation should be standardized to ensure consistency and professionalism throughout business transactions.<\/p>\n

                Meet Quality and Compliance Requirements<\/h3>\n

                Businesses should proactively comply with industry standards, certifications, and compliance requirements relevant to their products and target markets.<\/p>\n

                Proactively Connect with International Buyers<\/h3>\n

                By participating in B2B platforms and building professional supplier profiles, businesses can increase their opportunities to reach international customers.<\/p>\n

                Conclusion<\/h2>\n

                Hopefully, this article has helped businesses better understand what on-the-spot export is, the situations in which it can be applied, and the documents and procedures required to carry out this form of export.<\/p>\n

                To enhance export capabilities, connect with international buyers, and build a professional Supplier Profile, businesses can partner with VinaOpen. As an effective B2B networking platform, VinaOpen helps companies increase export opportunities and develop international markets sustainably.<\/p>\n

                Contact VinaOpen today for professional support in expanding your supply chain and manufacturing partnerships.<\/p>\n","protected":false},"excerpt":{"rendered":"

                In import-export activities, there are cases where goods do not leave the territory of Vietnam but are still considered exports. This special form of trade is known as on-the-spot export, a model widely used by manufacturers, processing enterprises, and export processing enterprises (EPEs). So, what is on-the-spot export? In which situations can it be applied? […]<\/p>\n","protected":false},"author":657,"featured_media":7848,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-export"],"_links":{"self":[{"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/posts\/7931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/users\/657"}],"replies":[{"embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/comments?post=7931"}],"version-history":[{"count":2,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/posts\/7931\/revisions"}],"predecessor-version":[{"id":7942,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/posts\/7931\/revisions\/7942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/media\/7848"}],"wp:attachment":[{"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/media?parent=7931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/categories?post=7931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/wp-json\/wp\/v2\/tags?post=7931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}