瀛东出海 Exploring Overseas┃在越南设立外资食品进口和分销公司指南

作者：胡鹏（Penny Hu）、Phuong Thao Bui

越南是东南亚中产阶级人口增长最快的国家，预计到 2030 年将增长到 5600 万，且到 2026 年净资产超过 3000 万美元的人口将增长 26%。

随着可支配收入的增加，越南消费者对进口食品和饮料以及保健产品表现出更大的兴趣。近年来，越南的消费者偏好发生了显著变化，对国际美食和产品的需求不断增加。这种不断增长的需求为外国公司进军越南食品市场的各种机会铺平了道路。

在本文中，我们全面探讨外国企业在越南设立食品进口和分销必须遵循的条件和程序。

允许的食品贸易活动范围

根据越南与WTO、AFAS、VJEPA、TKFTA、EVFTA、CPTPP等国际条约中的承诺，越南允许来自这些条约成员国的外国投资者100%经营未列在越南法律规定禁止清单或根据越南签署的国际条约的承诺不受限制的货物的进口、出口和分销。

注：

● 批发：涉及向批发商、零售商、其他组织和贸易商销售商品。

● 零售：涉及向个人、家庭和其他组织销售商品以供消费。

● 零售店：指进行零售的场所。

● 外资企业不得从贸易商以外的实体购买货物用于出口，也不得在越南建立或参与分销系统，除非越南法律或越南社会主义共和国加入的条约另有规定。

外资公司注册程序

设立外资公司（即100%外资公司或合资公司）（“越南公司”），投资者需要执行以下步骤：

● 第一步：申请投资登记证书（IRC）

● 第二步：申请企业登记证（ERC）

IRC 的期限最长可达 50 年。

ERC效期不受限。

公司于 ERC 签发之日合法成立。

越南食品进口和贸易的子许可证

根据 IRC 和 ERC，越南公司必须申请以下子许可证才能在越南从事食品进口和贸易业务。

营业执照

该许可证允许越南公司从事零售活动。

营业执照期限：

1）正常情况：法律没有规定营业执照的具体期限。

2）敏感/限制情况：5年，包括：

i.外国投资者不来自加入越南签署条约的国家或地区。

ii.限制物品：润滑油、大米、糖、记录物品、书籍、报纸和杂志。

零售店许可证

如果越南公司有零售店，则必须根据 IRC 和 ERC 以及营业执照获得零售店许可证。

● 每个商店都需要拥有自己单独的零售店许可证。

● 第一个零售店建立，以及后续的零售店，（i）其面积应小于500平方米，或（ii）位于购物中心，并且（iii）不被归类为便利店/迷你超市，可以不需进行经济需求测试（“ENT”）流程，但其他后续门店必须完成 ENT 流程。然而，根据EVFTA和CPTPP条约，生效5年后，ENT将被废除。

● 零售店设立许可证的有效期与零售店设立项目登记证书的剩余期限一致。

食品卫生安全证书

要从事食品批发和零售，越南公司需要该证书，旨在规范食品卫生和相关贸易商场所的安全标准以及员工的行为。

证书有效期为3年，可续期。

其他证书和程序

想将食品进口到越南并在越南市场流通，越南公司必须获得以下程序：

● 合格证书公告或符合食品安全法规公告；

● 获得符合食品进口要求的证书；

● 进行食品安全检查。为了避免检验和测试相关的成本和延误，出口国可以考虑签署《越南食品安全认证互认条约》。

出口许可证/清关

出口要求因产品和目的地国家而异。越南主管当局可根据进口国的要求，为出口食品颁发自由销售证书、健康证书、原产地证书或其他证书。

食品进口和分销公司的其他重要注意事项

越南公司的法律代表要求

越南公司应有至少一名法定代表人，并可以有多名法定代表人。 其中一名必须是越南居民。

如果越南公司只有一名法定代表人，在唯一的法定代表人不居住在越南期间，其必须向越南境内的人授予授权书，以在其指示下并严格遵守本地法律接替其职责。

简而言之：如果唯一的法定代表人不是越南居民，则需要在越南有合法授权的代表。

资本要求

越南公司的资本结构需要在申请企业登记证过程中注册并注明，包括注册资本和长期贷款资本。

注册资本是指投资者自ERC签发之日起90天内应全额缴纳至在越南持牌银行开设的资本账户的资本。

长期贷款是指期限超过1年且可选的贷款。如果投资者计划向越南公司提供长期贷款，则需要将长期贷款包含在公司注册申请中。若没有不需要注明。

Vietnam’s middle-class population is the fastest growing in Southeast Asia, estimated to grow to 56 million by 2030, while the number of individuals with a net worth of more than US$30 million will increase by 26% by 2026.

With more disposable income, Vietnamese consumers are showing more interest in imported food and beverage and health and well-being products. In recent years, Vietnam has witnessed a notable shift in consumer preferences, with an increasing appetite for international cuisines and products. This growing demand has paved the way for foreign companies to capitalize on a diverse range of opportunities within the Vietnamese food market.

In this article, we embark on a comprehensive exploration of the conditions and procedures that foreign enterprises must navigate to establish and distribute imported foods within Vietnam.

Scope of permitted food trading activities

According to the commitment of Vietnam in international treaties such as WTO, AFAS, VJEPA, TKFTA,EVFTA, CPTPP, Vietnam allows foreign investors coming from country members of these treaties 100% to do import, export and distribution of goods that are not on the list of goods banned from export or import, or distribution according to the provisions of Vietnamese law or be not restricted according to commitments in international treaties to which Vietnam is a signatory.

Notes:

●Wholesalinginvolves selling goods to wholesalers, retailers, other organizations and traders.

●Retailinginvolves selling goods to individuals, households, and other organizations for consumption purposes.

●Retail outletmeans the place where retailing is conducted.

●Foreign-invested companies are not allowed to purchase goods from entities other than traders for export nor establish, or participate in, a good distribution system in Vietnam, unless otherwise provided for by Vietnamese law or treaties to which the Socialist Republic of Vietnam is a contracting party.

Foreign Company Incorporation Procedure

In order to set up a foreign-owned company (i.e. 100% foreign-owned company or joint-venture company) (“VN Co”), the investors need to conduct the following steps:

●Step 1: Apply for an Investment Registration Certificate (IRC)

●Step 2: Apply for an Enterprise Registration Certificate (ERC)

The term of an IRC can be up to 50 years.

There is no term for the ERC.

The company is legally established on the date of the ERC.

Sub-licenses to import and trade foods in Vietnam

Following the IRC and ERC, the VN Co must apply for the following licenses to import and trade foods in Vietnam.

Business License

This license is to allow VN Co to do the retail activity.

Business License term:

1) Normal case: No specific duration of the trading license by law.

2) Sensitive/restricted cases: 5 years, inclusive of:

i. The foreign investor is not from a country or territory which has acceded to a treaty to which Vietnam is a signatory, and/or

ii. For restricted goods: lubricants, rice, sugar, recorded items, books, newspapers and magazines.

Retail Outlet License

If the VN Co has retail outlets, following the IRC and ERC and the Business License, Retail Outlet Licenses must be obtained.

● Each outlet will need to have its own separate Retail Outlet License.

●The first Retail Outlet Establishment, along with successive outlets, which are (i) less than 500m2 in size, or (ii) located in a shopping mall, and (iii) not classified as a convenience store/mini supermarket can be completed without an Economic Needs Test (“ENT”) process, but other successive outlets will need to complete the ENT process aside from Retail Outlet Establishment process. However, as per EVFTA and CPTPP, 5 years after these Treaties come into effect, the ENT will be abolished.

● The validity period of a license for establishment of retail outlet is as long as the remaining duration of the certificate of registration for project establishing the retail outlet.

Certificate of Food Hygiene and Safety

To do wholesale and retail of foods, the VN Co needs this certificate, aiming at regulating the food's hygiene and the safety standards of the related traders' premises, as well as the behavior of their staff.

The term of the certificate is 3 years and renewable.

Additional certificates and procedures

In order to import food products into Vietnam and circulate such imported food products in the Vietnamese market, the VN Co must obtain the following procedures:

●The Certificate of Conformity Announcement or Announcement on Conformity with Regulation on Food Safety; and

● Obtain a Certificate of Compliance with the Foods Import Requirements.

● Conduct the inspection for food safety. In order to avoid costs and delays associated with inspection and testing under the State inspection, the exporting countries may consider the Vietnam Treaty on Mutual Recognition of Food Safety Certification.

Export permits/clearances

Export requirements differ depending on the product and destination country. The competent Vietnamese authority may grant Certificates of Free Sale, Health Certificates, Certificates of Origin or other certificates for exported food, if so, requested by the country of importation.

Other important notes for food import and distribution companies

Legal Representation Requirements of the VN Co

The VN Co shall have at least one and may have more Legal Representative(s). One of them must be a resident of Vietnam.

In case the VN Co has only one legal representative, during the time the only Legal Representative does not stay in Vietnam, they are required to grant an Authorization Letter to a person in Vietnam to take over their duties under their instruction and strictly comply with the law.

In short: if the only legal representative is not a Vietnam resident, a legally authorized representative in Vietnam is required.

Capital Requirements

The Capital Structure of the VN Co which needs to be registered in the application and eventually mentioned in the IRC, includes the Charter Capital and the Long-term Loan Capital.

Charter Capital is the capital that the Investors shall pay fully to the Capital Account opened at a licensed bank in Vietnam within90 daysas of the date of issuance of the ERC.

The Long-term Loan are those having a duration of more than 1 year and optional. If the Investors have plans to grant a Long-term Loan to the VN Co, it is required to include the Long Term Loan in the company incorporation application. Otherwise, no Long-term Loan is included.

以上信息均供参考，并不旨在对所讨论的要点进行全面分析。本文也不旨在构成或被视为法律、税务或财务建议。如果您有兴趣在越南投资或有任何其他疑问，请联系我们。

All information provided is of a general nature and is not intended to be a full analysis of the points discussed. This article is also not intended to constitute, and should not be taken as, legal, tax or financial advice by us. If you are interested in investing in Vietnam or have any further questions, please reach out to us.

作者介绍

胡鹏

Penny Hu

上海瀛东律师事务所合伙人

国际法律事务部副主任

胡律师曾为多家世界500强企业和国际知名品牌提供法律服务，除国际贸易、经销等传统领域，胡律师还在电子商务、数据合规领域有着丰富的经验，并且能够灵活运用各个国家和地区的税收和法律政策，在跨境投融资和并购交易中为客户进行税务筹划、设计交易架构和股权激励方案，利用各类融资工具、综合不同的外汇政策切实解决客户跨境交易中遇到的法律问题。

代表客户和品牌包括：ALDI、Rene Caovilla、New Look、Minotti、Monini、Stone Island、荷兰梵高博物馆、意大利家具协会等。

Deputy Head of International Business Department

Penny has considerable experience in assisting foreign companies to develop their business in China and gathered particular expertise in the following industries: Hi-tech and Industrial Manufacturing, Fashion & Luxury, Food & Beverage and E-commerce & digital market.

The world famous brand owners she has worked for include, by way of mere example, ALDI, Van Gogh Museum, New Look, Lululemon, Rene Caovilla, Minotti, Wills Fitness, Monini, and Stone Island.

Phuong Thao Bui

富德林（越南）权益合伙人

总经理

Thao女士是越南执业律师，也是胡志明市律师协会成员。目前是富德林（越南）公司的总经理，富德林（越南）是富德林集团的分公司，在欧洲和亚洲都有业务覆盖。富德林（越南）提供企业咨询，市场进入，合同审查和准备，越南实体设立、会计、税务和人力资源等服务，支持外国投资者在越南拓展业务。她有多年的公司、投资和税务法律实践经验，活跃于包括税务、雇佣、并购、公司合规、治理和投资在内的多个领域，涉及众多不同行业的企业。

在Thao女士的职业生涯中，曾为日本和西方国家的多家企业在越南的投资项目提供支持。全面的技能使她能够帮助投资者在国内外建立和扩大业务，从设计公司结构以优化税务、协助公司注册流程，到处理雇佣关系和商业事务。

Thao女士毕业于胡志明市法律大学，获得商法学士学位。

Equity Partner - Managing Director, Fidinam (Vietnam)

Ms. Phuong Thao is a Vietnamese Lawyer and a member of the Ho Chi Minh City Bar Association.She is currently the Managing Director of Fidinam (Vietnam) Fidinam (Vietnam), a part of the Fidinam Group, which has a strong presence both in Europe and in Asia. Fidinam (Vietnam) is supporting foreign investors in expanding their businesses in Vietnam through various services such as market-entry services, consultancy, contractual review and preparation, incorporation of Vietnamese entities, accounting, tax, and employment.She has years of experience practicing in Corporate, Investment and Tax Laws, being actively engaged in various fields, including taxation, employment, mergers and acquisitions, corporate compliance, governance, and investment across a diverse array of industries.

Throughout her working period, Ms. Thao has supported numerous corporations from Japan and Western countries with their investment projects in Vietnam. Her comprehensive skill set enables her to assist investors in establishing and expanding their businesses internationally, from designing tax-optimized corporate structures, managing incorporation processes, and addressing employment and commercial matters.

Ms. Thao holds a Bachelor of Laws in Commercial Law from Ho Chi Minh City University of Law and possesses the Lawyer Practice Certificate issued by the Ministry of Justice.

瀛东Yingdong

上海瀛东律师事务所坐落于上海市静安区恒丰路436号环智国际大厦26层及29层，办公面积近4000平方米。

作为数字瀛和的旗舰律所，瀛东汇集了毕业于国内外知名法学院的律师精英，并聘请了在法学理论与实务领域享有盛誉和崇高威望的法学教授等担任专家顾问，目前拥有超两百人规模的团队。律所目前业务涵盖国资国企及政府公共法律事务、金融证券、特殊机会投资与法律处置事务、房地产与建设工程事务、公司事务、刑事事务、国际法律事务、投资并购、互联网法律事务、破产清算事务、知识产权、诉讼与仲裁事务、劳动人事法律事务、婚姻家事与财富管理、私人财富管理规划等领域，下设 15个专业化业务部门及网络安全与数据治理业务中心。律所专注于数据要素市场法律服务板块的开拓，深耕数据合规、数据跨境流通及数据资产化等方向的理论研究及业务模式创新，可以为客户提供全方位、精准化的法律服务。

上海瀛东律师事务所为诸多知名中外企业提供了法律服务，如：拼多多、中国平安、中国商飞、上药集团、上港集团、中储粮、新兴际华、工商银行、IBM、西门子、莱克斯诺等。同时，上海瀛东律师事务所还为政府部门提供法律顾问服务，如：自然资源和规划管理局土地储备中心、上海市智慧城市建设中心、上海市静安区金融办、上海市静安区科学技术委员会、上海市静安区卫生健康委员会、解放军某部等。

此外上海瀛东律师事务所也是中国政法大学、复旦大学、上海交通大学、华东政法大学、华东理工大学、上海财经大学、上海大学、上海政法学院、上海商学院、上海海关学院等多所知名高校的实习基地。

Shanghai Yingdong Law Firm (hereinafter referred to as “Yingdong”) is the first member and flagship firm of Winteam 500, located on Floor 26 and 29, Huanzhi International Building, No. 436 Hengfeng Road, Jing’an District, Shanghai, with an office area of 4000 square meters.

Yingdong has built up a team of nearly 200 people consisting of elite lawyers graduated from well-known law schools, domestic and abroad, and expert advisors who are law professors respected and prestigious in theoretical and practical fields. Our business covers finance and securities, NPL, real estate and construction works, corporate governance, criminal procedures, international legal affairs, investment and M&A, Internet legal affairs, insolvency and liquidation, IPR, real estate expropriation, litigation and arbitration, labor and personnel, marriage, family, business and wealth management, etc., providing comprehensive and precise legal services to our clients through 15 specialized business units and 6 service centers.

Yingdong has provided legal services for renowned Chinese and foreign enterprises, such as Pinduoduo, Ping An, Commercial Aircraft Corporation of China (COMAC), Shanghai Pharma, Shanghai International Port, SINOGRAIN, Xinxing Cathay International, ICBC, IBM, Siemens and Rexnord. We have also provided legal consulting services for government departments, such as Land Reservation Center of Natural Resources and Planning Administration, Shanghai Smart City Construction Center, Finance Office of Jing’an District (Shanghai), Science and Technology Commission of Jing’an District (Shanghai), Health and Family Planning Commission of Jing’an District (Shanghai) and a department of People's Liberation Army.

In addition, Yingdong is the internship practice base of numerous well-known universities and colleges, including Koguan School of Law of Shanghai Jiao Tong University, Law School of Fudan University, Law School of Shanghai University of Finance and Economics, East China University of Political Science and Law, Intellectual Property Institute of Shanghai University, Arts and Law Faculty of Shanghai Business School, and Law School of Shanghai Customs College.