{"id":5057,"date":"2026-03-12T14:02:07","date_gmt":"2026-03-12T07:02:07","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5057"},"modified":"2026-03-12T14:02:07","modified_gmt":"2026-03-12T07:02:07","slug":"nghi-dinh-37-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/nghi-dinh-37-2026\/","title":{"rendered":"Decree 37\/2026\/ND-CP: Measures for organizing the implementation of the Law on Product Quality."},"content":{"rendered":"

Decree 37\/2026\/ND-CP<\/span><\/a> 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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Overview of the scope of application of Decree 37\/2026\/ND-CP<\/b><\/h2>\n
\"T\u1ed5ng
Overview of the scope of application of Decree 37\/2026\/ND-CP<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Applicable subjects and categories of goods in group 2<\/b><\/h3>\n

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.<\/span><\/p>\n\n\n\n\n\n\n\n
Summary table of applicable subjects and product categories in group 2<\/b><\/caption>\n
Type of goods<\/b><\/td>\nInspection method according to Decree 37\/2026\/ND-CP<\/b><\/td>\nGoverning body<\/b><\/td>\n<\/tr>\n
Electrical and electronic equipment<\/span><\/td>\nCertification of conformity and declaration of conformity<\/span><\/td>\nMinistry of Science and Technology<\/span><\/td>\n<\/tr>\n
Building materials<\/span><\/td>\nSample testing and on-site inspection<\/span><\/td>\nMinistry of Construction<\/span><\/td>\n<\/tr>\n
Food products<\/span><\/td>\nInspection according to safety and hygiene standards.<\/span><\/td>\nMinistry of Health \/ Ministry of Industry and Trade<\/span><\/td>\n<\/tr>\n
Children's toys<\/span><\/td>\nCR certification and affixing<\/span><\/td>\nMinistry of Science and Technology<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Regulations on Barcodes and Traceability in Decree 37\/2026\/ND-CP<\/b><\/h2>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n\n\n\n\n\n\n\n
Table of criteria for traceability data according to Decree 37\/2026\/ND-CP<\/b><\/caption>\n
Data criteria<\/b><\/td>\nRequired content<\/b><\/td>\nStorage format<\/b><\/td>\n<\/tr>\n
Product identification<\/span><\/td>\nGTIN, Production Batch Number<\/span><\/td>\nGS1 International Standard<\/span><\/td>\n<\/tr>\n
Time<\/span><\/td>\nDate of manufacture, Expiry date<\/span><\/td>\nISO 8601<\/span><\/td>\n<\/tr>\n
Location<\/span><\/td>\nWarehouse code, Factory code<\/span><\/td>\nGLN (Global Location Number)<\/span><\/td>\n<\/tr>\n
Target<\/span><\/td>\nSupplier, Carrier<\/span><\/td>\nComplete legal information<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Control of product labeling and packaging according to Decree 37\/2026\/ND-CP<\/b><\/h2>\n
\"Ki\u1ec3m
Control of product labeling and packaging according to Decree 37\/2026\/ND-CP<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

MAN \u2013 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.<\/span><\/p>\n

Product quality inspection procedures according to Decree 37\/2026\/ND-CP<\/b><\/h2>\n
\"Quy
Product quality inspection procedures according to Decree 37\/2026\/ND-CP<\/figcaption><\/figure>\n

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. <\/span>corporate income tax<\/span><\/a>.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

Inspect the quality of imported goods according to Decree 37\/2026\/ND-CP.<\/b><\/h2>\n

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.<\/span><\/p>\n\n\n\n\n\n\n
Comparison table of import inspection methods according to Decree 37\/2026\/ND-CP<\/b><\/caption>\n
Examination format<\/b><\/td>\nTerms and Conditions<\/b><\/td>\nFrequency<\/b><\/td>\n<\/tr>\n
Strict inspection<\/span><\/td>\nGoods with a history of quality violations.<\/span><\/td>\n100% imported shipment<\/span><\/td>\n<\/tr>\n
Routine check<\/span><\/td>\nFirst time goods or goods that do not violate regulations<\/span><\/td>\nPeriodically as per records<\/span><\/td>\n<\/tr>\n
Reduced check<\/span><\/td>\nThe goods have met the requirements three times.<\/span><\/td>\nRandom probability<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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 \u2013 Master Accountant Network to build a clean import history.<\/span><\/p>\n

Responsibilities of production and business organizations according to Decree 37\/2026\/ND-CP<\/b><\/h2>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

The impact of Decree 37\/2026\/ND-CP on accounting and tax work.<\/b><\/h2>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

MAN \u2013 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.<\/span><\/p>\n

Conclude<\/b><\/h2>\n

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.<\/span><\/p>\n

Understanding the challenges in implementing Decree 37\/2026\/ND-CP, MAN \u2013 Master Accountant Network provides the following ecosystem: <\/span>auditing services<\/b>, <\/span>tax accounting<\/b><\/a>, <\/span>tax consulting services<\/b><\/a>, <\/span>tax settlement<\/b><\/a> and <\/span>tax reporting<\/b><\/a>. We are committed to supporting businesses in managing risks and confidently pursuing sustainable growth.<\/span><\/p>\n

Contact MAN \u2013 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.<\/span><\/p>\n

Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n