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:
● Wholesaling involves selling goods to wholesalers, retailers, other organizations and traders.
●Retailing involves selling goods to individuals, households, and other organizations for consumption purposes.
●Retail outlet means 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 within 90 days as 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.
