Workers manufacture Halal products in an enterprise in Tây Ninh Province. — VNA/VNS Photo Minh Phú

HÀ NỘI — A number of new policies come into effect this month with the most notable new regulations on management of Halal product standards and amendments to value‑added tax (VAT) exemptions.

The Government issued Decree No. 127/2026/NĐ-CP on April 6 this year on quality management and development policies for Halal products and services.

This decree sets out quality management and support policies for the development of Halal products and services, including requirements on quality, labelling, traceability, testing activities, Halal certification, inspection, sanctions for quality management violations and support measures for Halal products and services.

The decree also specifies requirements for Halal products and services.

Halal products must ensure: compliance with the requirements set out in the declared applicable standard and full observance of relevant Vietnamese laws.

Ingredients and additives must be Halal, contain no Haram or Najis components; animal ingredients must originate from Halal sources and be slaughtered according to the Halal procedures specified in the declared applicable standard.

Production and processing must meet hygiene requirements of the declared standard and implement measures to prevent cross‑contamination with non‑Halal elements.

Packaging, storage, transport and display must preserve the Halal integrity of the product, and must be segregated to avoid cross‑contamination or confusion.

Compliance with labelling laws and rules on use of Halal certification marks (if any) is required. The quantity of pre‑packaged goods must comply with measurement laws.

Halal products exported to foreign markets must comply with the laws of the destination country or the requirements of any international trade agreements or contracts concluded.

Value‑added tax

The Government issued Decree No. 144/2026/NĐ-CP, which detailed certain provisions of the Law on Value‑Added Tax.

The Decree adds entities not subject to VAT, including life insurance, health insurance, student insurance, other insurance services related to persons; livestock insurance, crop insurance, other agricultural insurance services; insurance for vessels, boats, equipment and other necessary implements directly used for fishing; reinsurance as prescribed by insurance business law; insurance for oil and gas works, equipment, and oil‑carrying vessels of foreign nationality hired by foreign oil contractors or subcontractors for operations in Vietnamese waters.

It also adds entities not subject to VAT, such as exported products that are resources or minerals extracted but not further processed into other products, and exported products that are resources or minerals that have been processed into other products in accordance with the State’s orientation to discourage and restrict export of raw resources and minerals.

When adjustment is necessary, the Ministry of Industry and Trade will identify and propose adjustments to the list, submit it to the Ministry of Finance for leadership in study and coordination with relevant ministries and agencies to report to the Government for consideration and decision.

Administrative penalties

The Government issued Decree No. 146/2026/NĐ-CP on May 6 this year stipulating administrative penalties in the forestry sector.

Notably, the decree includes penalties related to encroachment, occupation and unlawful use of forest environments.

This document, comprising four chapters and 42 articles, sets out administrative violation acts, forms of sanction and remedial measures, such as encroachment and occupation of forest land; unlawful use of forest environments; violations regarding payment for forest environmental services; sustainable forest management; documentation and procedures for legal timber harvesting; illegal harvesting of forest products in planted forests; illegal harvesting of natural forests; management of forestry planting materials; afforestation and forest protection.

It also mentions forest fire prevention and firefighting causing forest fires; control of forest pests; destruction of forest protection and development works; deforestation; protection of wild forest animals.

In addition, it gives fines for illegal transport of forest products; storage, trading, export, import and processing of illegal forest products; and management of forestry documentation in transport, trade, storage and processing of forest products.

The maximum fine is VNĐ500 million (US$19,100) for individuals and VNĐ1 billion ($38,200) for organisations.

The decree takes effect on June 25. — VNS