Circular No. 39/2025/TT-BCT dated June 22, 2025, of the Ministry of Industry and Trade, effective from July 1, 2025, stipulating the maximum limits on the value of goods and services used for promotion, and the maximum discount rates applicable to goods and services in promotional activities as follows:

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Article 3. Maximum Value Limits for oods and Services Used in Promotion

  1. The material value used for promotion of a single unit of goods or services shall not exceed 50% of the selling price immediately prior to the promotion period of such goods or services, except for promotional forms specified in Clauses 8 and 9, Article 92 of the Law on Commerce, Article 8, Clause 2 of Article 9, Articles 12, 13, and 14 of Decree No. 81/2018/ND-CP dated May 22, 2018, detailing the Law on Commerce on trade promotion activities.
  2. The total value of goods and services used in a promotional program shall not exceed 50% of the total value of the promoted goods and services, except for promotional forms specified in Clauses 8 and 9, Article 92 of the Law on Commerce, Article 8 and Clause 2 of Article 9 of Decree No. 81/2018/ND-CP.
  3. The value of goods and services used for promotion shall be determined as follows:

a) In cases where the trader conducting the promotion is not the direct producer, importer, or service provider of the promotional goods or services, the value shall be determined based on the actual payment price made by the trader for purchasing such goods or services, or the market price at the time of public announcement;

b) In cases where the promotional goods or services are directly produced, imported, or provided by the trader, the value shall be determined based on production cost or import value.

4. In cases of concentrated promotional programs, the maximum value limit of goods and services used for promotion is 100%. This 100% maximum value also applies to promotional activities conducted within the framework of trade promotion programs or activities decided by a competent central authority.

5. Concentrated promotional programs under Clause 4 of this Article include:

a) Programs implemented under decisions issued by state authorities at the central or provincial levels, aiming to carry out national or local economic development policies. The State encourages the organization of such programs. All traders are entitled to participate.

b) Promotional campaigns held on public holidays and festivals in accordance with labor law regulations, including:

    • Lunar New Year : 30 days immediately preceding the first day of the lunar calendar year;
    • Other public holidays and festivals: The promotion duration must not exceed the corresponding public holiday period as prescribed by labor law.

Article 4. Maximum Discount Rates for Promotional Goods and Services

  1. The maximum discount rate applicable to promotional goods and services shall not exceed 50% of the price of such goods or services immediately prior to the promotion period.
  2. In cases of concentrated promotional programs as specified in Clause 5, Article 3, the maximum discount rate may be up to 100%. This 100% discount rate also applies to promotional activities within trade promotion programs or events decided by a competent central authority.
  3. The maximum discount limit is not applicable in the following promotional cases:

a) Goods and services subject to State price stabilization policies;

b) Fresh food products;

c) Goods and services in cases of enterprise bankruptcy, dissolution, change of business location, or change in business lines.

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