Decree 37/2026/ND-CP This is an important legal document detailing the organizational measures for implementing the amended Law on Product and Goods Quality. In the context of integration, standardizing quality control processes is a key factor in enabling Vietnamese goods to sustainably enter international markets.
According to the Ministry of Science and Technology, violations of labeling and technical standards cause trillions of dong in losses every year. Decree 37/2026/ND-CP was issued to establish transparent technical barriers, protect consumers, and create a fair playing field for businesses.
Understanding Decree 37/2026/ND-CP helps accounting and auditing departments effectively control the risks of inspection costs and administrative penalties. Let's analyze the core contents of this document to optimize operational processes.
Overview of the scope of application of Decree 37/2026/ND-CP
From an expert's perspective, Decree 37/2026/ND-CP focuses on classifying unsafe product groups (group 2) and the conformity assessment process. This directly impacts input cost accounting and inventory management at businesses.
According to Article 3 of Decree 37/2026/ND-CP, conformity assessment organizations must meet stringent requirements regarding human resources and equipment. Businesses need to choose reputable partners to avoid the risk of invalid certificates during tax settlements or audits.
Applicable subjects and categories of goods in group 2
Decree 37/2026/ND-CP has updated the list of goods in Group 2, which includes products that pose potential risks to health and the environment. Correctly identifying the HS code and the list is the first step for businesses to comply with legal procedures.
| Type of goods | Inspection method according to Decree 37/2026/ND-CP | Governing body |
| Electrical and electronic equipment | Certification of conformity and declaration of conformity | Ministry of Science and Technology |
| Building materials | Sample testing and on-site inspection | Ministry of Construction |
| Food products | Inspection according to safety and hygiene standards. | Ministry of Health / Ministry of Industry and Trade |
| Children's toys | CR certification and affixing | Ministry of Science and Technology |
Regulations on Barcodes and Traceability in Decree 37/2026/ND-CP
A new feature of Decree 37/2026/ND-CP is the tightening of management of barcode numbers and traceability systems. This is now a mandatory requirement for certain specific groups of goods in order to increase market transparency.
Registering for a product code (MSMV) under Decree 37/2026/ND-CP facilitates easy identification of genuine and counterfeit goods. Accountants need to track the annual cost of maintaining the MSMV and account for it as an administrative expense to ensure its reasonableness when settling taxes.
Decree 37/2026/ND-CP requires food and pharmaceutical manufacturing businesses to establish electronic logbooks. The traceability information must ensure: the origin of raw materials, processing procedures, transportation information, and the final distributor.
| Data criteria | Required content | Storage format |
| Product identification | GTIN, Production Batch Number | GS1 International Standard |
| Time | Date of manufacture, Expiry date | ISO 8601 |
| Location | Warehouse code, Factory code | GLN (Global Location Number) |
| Target | Supplier, Carrier | Complete legal information |
Control of product labeling and packaging according to Decree 37/2026/ND-CP
According to Decree 37/2026/ND-CP, product labeling requires absolute accuracy in both language and displayed content. Errors such as missing quantities or allergen information will result in the immediate suspension of the product's circulation.
The inspection agency will compare the labels with the quality declaration documents according to Decree 37/2026/ND-CP. If discrepancies are found, the business will be fined and will have to bear the costs of rectification such as affixing supplementary labels, reprinting packaging, causing significant losses.
Shipments recalled due to incorrect labeling under Decree 37/2026/ND-CP incur costs for return transportation, labor, and losses. Without proper documentation, these expenses would be very difficult to justify to the tax authorities.
MAN – Master Accountant Network often advises on developing internal label inspection standards based on Decree 37/2026/ND-CP. This reduces the risk of administrative penalties and ensures that goods are always ready for post-inspection by relevant authorities.
Product quality inspection procedures according to Decree 37/2026/ND-CP
The control process under Decree 37/2026/ND-CP is divided into three stages: at the source of production, distribution, and post-audit. Accountants must track invoices and supporting documents for verification at each stage to ensure that expenses are deductible when calculating costs. corporate income tax.
The production phase requires the application of a quality management system such as ISO 9001. Decree 37/2026/ND-CP encourages the voluntary publication of basic standards but requires rigorous technical documentation for inspection and surprise audits.
One key point in Decree 37/2026/ND-CP is the requirement for proficiency testing for laboratories. This ensures the highest level of reliability in quality control results. Businesses need to verify that the testing unit meets the requirements of the decree.
The documentation required under Decree 37/2026/ND-CP includes: a declaration of conformity, sample test results, and a description of technical characteristics. Certification fees must be recorded in account 642 or allocated to production costs depending on the scale of production.
Inspect the quality of imported goods according to Decree 37/2026/ND-CP.
Imported goods in Group 2 are subject to strict supervision since Decree 37/2026/ND-CP came into effect. Customs clearance is only completed when quality inspection results meet requirements, except in cases where exemptions are granted according to legal regulations.
| Examination format | Terms and Conditions | Frequency |
| Strict inspection | Goods with a history of quality violations. | 100% imported shipment |
| Routine check | First time goods or goods that do not violate regulations | Periodically as per records |
| Reduced check | The goods have met the requirements three times. | Random probability |
The "Reduced Inspection" mechanism in Decree 37/2026/ND-CP helps businesses save time and warehousing costs. To maintain this benefit, businesses need in-depth consulting from MAN – Master Accountant Network to build a clean import history.
Responsibilities of production and business organizations according to Decree 37/2026/ND-CP
Every organization in the supply chain is responsible for product quality. Decree 37/2026/ND-CP emphasizes that producers are solely responsible for the accuracy of the quality specifications declared on labels or technical documents.
If goods cause damage, Decree 37/2026/ND-CP clearly stipulates the compensation procedure and responsibility for recalling defective goods. This is a major financial risk that auditors often consider when evaluating provisions for liabilities.
Violations of Decree 37/2026/ND-CP can result in penalties of up to five times the product's value. Common violations include: failing to affix conformity stamps, using falsified test results, or failing to declare standards within the prescribed timeframe.
Fines for violations of Decree 37/2026/ND-CP are non-deductible expenses when settling taxes. Understanding the law is key to protecting business profits, especially for FDI entities that require absolute transparency in Vietnam.
The impact of Decree 37/2026/ND-CP on accounting and tax work.
From a tax management perspective, Decree 37/2026/ND-CP serves as the basis for verifying the reasonableness of costs incurred in destroying damaged goods. If goods are destroyed due to not meeting the standards of the decree, the destruction documentation must be thorough in order for the costs to be accepted.
The provision for inventory devaluation is also closely related to the inspection results according to Decree 37/2026/ND-CP. If a shipment is found to be of poor quality, the accountant must reassess its net realizable value in a timely manner.
To reduce the financial burden of implementing Decree 37/2026/ND-CP, businesses should develop a quality control plan from the beginning of the year. Utilizing tax consulting services helps businesses accurately record transactions related to product certification.
MAN – Master Accountant Network supports businesses in reviewing compliance risks related to Decree 37/2026/ND-CP. We help transform legal regulations into competitive advantages through optimized operational processes and scientific accounting.
Conclude
Decree 37/2026/ND-CP serves as a guiding principle for sound and transparent economic activities. Strict adherence to the decree helps businesses affirm their reputation and avoid legal and financial risks during periodic inspections and audits.
Understanding the challenges in implementing Decree 37/2026/ND-CP, MAN – Master Accountant Network provides the following ecosystem: auditing services, tax accounting, tax consulting services, tax settlement and tax reporting. We are committed to supporting businesses in managing risks and confidently pursuing sustainable growth.
Contact MAN – Master Accountant Network for expert advice on applying Decree 37/2026/ND-CP to your accounting processes. Our team of experts is available 24/7 to provide complete peace of mind in all your business transactions.
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about Decree 37/2026/ND-CP
Yes, Decree 37/2026/ND-CP replaces Decree 132/2008/ND-CP and its amendments to standardize the implementation of the new Law on Product and Goods Quality.
Decree 37/2026/ND-CP requires that supplementary labels display all mandatory information in Vietnamese corresponding to the original label, helping consumers access accurate information.
If the system is accompanied by technological improvements, businesses can account for these as R&D expenses to benefit from tax incentives, with advice from MAN - Master Accountant Network. Does Decree 37/2026/ND-CP completely replace the old decrees?
What are the regulations regarding the affixing of supplementary labels to imported goods?
Are the costs of building a traceability system eligible for tax incentives?
