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Appendix A. Selected policy instruments relevant to Vietnam–China CBEC
The appendix consolidates granular regulatory references that were trimmed from
the main analysis for readability.
Jurisdiction Instrument Main relevance to CBEC
Vietnam Decision No. 645/QD-TTg Sets the 2021–2025 national e-
(2020) commerce development plan and
positions e-commerce as a core digital-
economy sector.
Vietnam Decision No. 411/QD-TTg Links e-commerce to the wider digital
(2022) economy and digital society strategy
through 2030.
Vietnam Decree No. 52/2013/ND-CP Provide the foundational sub-law
and Decree No. 85/2021/ND- framework for platform registration,
CP notification, and related e-commerce
responsibilities.
Vietnam Law on Protection of Strengthen platform responsibilities,
Consumers’ Rights (2023) and complaint handling, transparency, and
Decree No. 55/2024/ND-CP digital consumer protection.
Vietnam Law on Electronic Transactions Expands legal recognition of data
(2023) messages, e-signatures, and electronic
transactions across sectors.
Vietnam Decree No. 117/2025/ND-CP Creates a clearer tax-administration
framework for platform-based business
and withholding responsibilities.
China E-Commerce Law of the PRC Creates a dedicated framework for e-
(effective 2019) commerce operators, platform
obligations, and market governance.
China Data Security Law (2021) and Embed e-commerce within a broader
Personal Information data-security and personal-information
Protection Law (2021) governance regime.
China GACC supervision code 9610 Provides a formal customs mode for
(2014) cross-border e-commerce retail
imports and exports.
China GACC online-shopping bond / Supports bonded-warehouse retail
1210 guidance (2019) import models with customs
supervision rules.
China GACC B2B e-commerce export Expands formal customs channels for
guidance for 9710/9810 B2B export via e-commerce platforms
(2020) and overseas-warehouse models.

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