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direct channels, customer databases, and traceability records. Dependence on a single
                  platform is no longer merely a commercial risk; it is also a regulatory-risk amplifier.
                        Finally, export opportunities remain real, but they are increasingly conditional on
                  documentation discipline. For firms using the China corridor, customs coding, product
                  traceability, seller identity, and warehouse choices are no longer back-office details. They
                  are competitive variables. SMEs that can combine compliance-by-design with selective
                  near-border fulfillment and credible origin claims are more likely to move from ad hoc
                  cross-border selling to durable digital trade participation.
                        4. Strategic implications and policy recommendations
                        4.1. For the State and regulatory authorities
                        First, Vietnam should move toward a dedicated E-Commerce Law or, at minimum, a
                  more clearly consolidated legal architecture for CBEC. The goal is not legislative
                  proliferation, but coherence. The law should connect platform governance, digital identity,
                  e-contract evidence, consumer redress, transaction reporting, and tax responsibility in
                  one framework while remaining technology-neutral.
                        Second, the government should prioritize corridor governance rather than separate
                  sectoral reforms. Lang Son and Lao Cai should be treated as pilot spaces for integrated
                  CBEC governance, where customs, tax, logistics, consumer protection, and platform data
                  can be tested together. This includes standardized order–payment–logistics data fields,
                  API requirements for platforms, and operational dashboards for inter-agency monitoring.
                        Third, border infrastructure policy should be more explicitly tied to digital trade
                  documentation. Smart border-gate projects, bonded logistics clusters, parcel sorting
                  centers, and ICD connectivity matter not only because they increase throughput, but
                  because they create the physical conditions under which data-based CBEC regulation can
                  work efficiently. Pilot green lanes for low-risk, data-complete shipments would be a
                  practical next step.
                        Fourth, Vietnam should publish a small set of corridor-relevant indicators on a
                  regular basis, such as clearance time, share of electronically documented parcels,
                  refund/dispute ratios, and platform compliance rates. Transparent metrics would
                  improve enforcement, reduce policy uncertainty, and make it easier to evaluate whether
                  reforms are actually shifting market outcomes rather than simply adding procedural
                  layers.
                        Finally, bilateral and regional dialogue should focus on interoperability, not only
                  market access. In the Vietnam–China corridor, data standards, customs messaging,
                  traceability, and selective mutual recognition are more valuable than rhetorical
                  commitments to e-commerce growth. The policy objective should be a more visible, more
                  tax-neutral, and more efficient corridor—not an unregulated one.
                        4.2. For businesses, platforms, and logistics providers
                        Businesses should redesign operations around compliance-by-design. In practice,
                  that means integrating seller identification, electronic invoices, return policies, and tax
                  reporting into the ordinary order flow rather than treating compliance as an ex post
                  correction. This approach reduces friction when regulations change and improves the
                  credibility of the firm in platform and banking ecosystems.
                        Firms with sufficient scale should evaluate near-border warehousing selectively
                  rather than universally. The right question is not whether to build warehouses on both
                  sides of the border in every case, but which products benefit from forward stock
                  positioning, bonded storage, or consolidation near the gateway. Fast-moving


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