Entrusted export helps businesses simplify the process of bringing goods to international markets when they do not yet have an in-house team or sufficient experience in import and export activities. Instead of handling all procedures themselves, businesses can engage an entrusted export service provider to carry out the export process under an agreed arrangement.
With changes to foreign trade management and electronic invoicing regulations in 2026, understanding the procedures and required documents is essential to minimizing errors. So, how is entrusted export carried out, and what should businesses keep in mind?
What Is Entrusted export?
Entrusted export is a form of transaction in which the owner of goods assigns another trader to carry out the export under an agreed arrangement. Under Article 155 of the 2005 Commercial Law, the entrusted party conducts the purchase and sale of goods in its own name and receives a service fee, while the entrusting party may or may not be a trader.
This form is commonly suitable for:
- Businesses that are exporting for the first time.
- Businesses without dedicated import-export personnel.
- Businesses without experience handling customs procedures and international documentation.
- Individuals and organizations that are not traders but need to legally export goods.
- Businesses requiring support with goods subject to specific licensing or export conditions.
>>> Businesses can read more: Agricultural Exports: Detailed Procedures, Transportation Methods, and Key Considerations
New Legal Regulations on Entrusted export in 2026
Entrusted export activities are governed by various regulations concerning commerce, foreign trade management, customs, and taxation. Businesses should pay attention to the following legal documents:
- 2005 Commercial Law: Regulates entrusted purchase and sale of goods under Articles 155–165, including requirements applicable to the entrusted party, the entrusting party, entrusted goods, and the form of the contract.
- 2017 Law on Foreign Trade Management: Article 50 regulates export and import activities. Goods prohibited or temporarily suspended from export cannot be exported through an entrusted arrangement. For goods subject to export licenses or conditions, the entrusting party or entrusted party must obtain the relevant license or satisfy the applicable conditions before signing the contract, unless otherwise provided by law.
- Decree No. 292/2026/ND-CP: Issued on July 22, 2026, and effective from September 5, 2026, replacing Decree No. 69/2018/ND-CP. The new decree provides detailed regulations on certain provisions of the Law on Foreign Trade Management and introduces lists of goods prohibited from export, goods subject to export licenses or conditions, and other categories subject to specific management mechanisms.
- Decree No. 254/2026/ND-CP: Effective from July 1, 2026, this decree regulates electronic invoices, electronic documents, and invoice handling in certain cases, including entrusted export activities.
Benefits of Choosing Entrusted export
Entrusted export is suitable for businesses that do not yet have experience working with foreign partners. Below are some specific benefits this method can provide.
Save Costs and Human Resources
Businesses do not need to immediately establish a dedicated import-export department, thereby reducing recruitment, training, and operational costs. This is particularly suitable for businesses that are just starting to export.
Optimize Time and Procedures
The export provider has experience handling documents, customs procedures, and international transportation coordination. This helps businesses shorten processing times and minimize errors during the export process.
Minimize Procedural Risks
Businesses receive support in reviewing product policies, documents, licenses, and industry-specific requirements, thereby reducing the risk of errors during export procedures.
Ensure a Seamless Export Process
From document preparation and customs declaration to transportation and document completion, all stages are coordinated through a unified process, helping businesses better control delivery schedules.
Entrusted export Procedures and Required Documents
Depending on the type of goods and the destination market, the procedure may vary. In general, entrusted export is typically carried out through the following steps:
Step 1: Check the Goods and Export Regulations
First, both parties determine the product name, HS code, quantity, value, origin, and industry-specific management requirements. They must check whether the goods are prohibited from export, temporarily suspended from export, subject to an export license, or subject to specific export conditions. This step is particularly important from September 5, 2026, when Decree No. 292/2026/ND-CP takes effect.
Step 2: Sign the Entrusted export Contract
The two parties sign a written contract or another legally equivalent form.
The contract should clearly specify:
- Information and responsibilities of each party.
- Name, quantity, and value of the goods.
- Entrusted export service fee.
- Payment method.
- Responsibilities for providing documents and licenses.
- Responsibilities for taxes, fees, and additional costs.
- Procedures for handling errors in goods or documents.
Step 3: Handover of Goods and Documents
The entrusting party hands over the goods, information, and necessary documents to the entrusted party for export processing.
Commonly used documents include:
- Entrusted export contract.
- Sales contract with the foreign partner.
- Commercial Invoice.
- Packing List.
- Warehouse release and internal transportation document.
- Export license or relevant industry-specific documents, if applicable.
- Documents proving the origin and quality of the goods, depending on the product.
- C/O if required by the destination market or buyer.
Under the new invoicing regulations, when goods are delivered to the Entrusted export provider, the goods owner uses the warehouse release and internal transportation document as prescribed.
Step 4: Complete Customs Procedures and Export the Goods
The entrusted party coordinates the preparation of documents and carries out customs procedures based on the actual shipment documentation. Once the procedures are completed, the goods are transported to the border gate and exported according to the planned schedule.
Step 5: Reconcile Documents and Settle Accounts
After the goods have actually been exported, both parties reconcile the quantity, value of the goods, taxes, fees, and other incurred expenses. The entrusted party provides the relevant documents to the entrusting party for accounting, tax declaration, and record-keeping purposes.
>>> Read more: Export Procedures for Goods: Process & Documents
How to Issue Invoices for Entrusted Export in 2026
From July 1, 2026, businesses need to pay attention to the new regulations under Decree No. 254/2026/ND-CP. When goods are delivered to the Entrusted export party, the goods owner uses a warehouse release and internal transportation document and does not immediately issue a VAT invoice for the goods at the time of delivery.
After the goods have actually been exported and confirmation has been provided by the customs authority, based on the documents reconciling the quantity and actual value of the exported goods, the goods owner issues an electronic VAT invoice or electronic sales invoice to the entrusted party.
At the same time, the entrusted party issues an electronic invoice to collect the export service fee as agreed.
Businesses should clearly distinguish between:
- Invoice for Entrusted exported goods: Issued by the goods owner to the entrusted party in accordance with regulations.
- Entrusted export service fee invoice: Issued by the entrusted party to collect the service fee.
- Warehouse release and internal transportation document: Used when delivering the goods to the entrusted party as prescribed.
Clearly separating these documents makes accounting, tax declaration, and final settlement more convenient after the shipment is completed.
Key Considerations When Using Entrusted Export Services
- Clearly define responsibilities in the contract: Determine which party is responsible for the origin, quality, licenses, documents, HS codes, taxes, and additional expenses related to the goods.
- Check export licenses and conditions: If the goods are subject to licensing requirements or specific export conditions, the entrusting party or entrusted party must satisfy the applicable legal requirements before signing the contract, unless otherwise provided by law.
- Maintain complete records: The Entrusted export contract, foreign trade contract, customs declaration, transport documents, payment documents, and goods-related records should all be properly retained.
- Agree on the Entrusted export fee from the beginning: The contract should clearly state which expenses are included in the service fee and which additional costs will be charged separately.
>>> See Also: Formal Export Entrustment: Detailed Procedures for Enterprises
Truong Thanh Logistics Provides Comprehensive Entrusted Export Services
For businesses that are new to exporting or unfamiliar with product-specific regulations, preparing documents and customs declarations can involve considerable risks. Even a minor error in the documentation can affect customs clearance timelines and delivery schedules to foreign partners.
Entrusted export is a solution that can help businesses minimize these risks. Truong Thanh Logistics supports businesses in checking product regulations, preparing documents, completing customs procedures, coordinating international transportation, and finalizing post-export documentation, helping ensure that shipments are handled in compliance with regulations and according to schedule.
Frequently Asked Questions About Entrusted Export
Does Entrusted Export Require a Separate License?
There is no separate license specifically required for export activities. However, if the goods are subject to export licensing requirements or specific conditions, the entrusting party or entrusted party must obtain the relevant license or satisfy the applicable conditions.
Can an Individual Who Is Not a Trader Use Entrusted Export Services?
Yes, but only as the entrusting party. Commercial law allows individuals and organizations that are not traders to entrust the export of goods for their own needs, except for goods on the list of prohibited or temporarily suspended exports. The entrusted party, however, must be a trader conducting business in goods that are appropriate to the entrusted goods in accordance with the Commercial Law.
Who Is Responsible for Taxes and Costs in Entrusted Export?
In entrusted export, the entrusting party (the goods owner) is primarily responsible for taxes and costs related to the shipment, while the entrusted party is responsible for taxes applicable to the service fee (commission) it receives.
Entrusted export is a suitable solution for businesses looking to reduce the pressure of staffing, procedures, and documentation when bringing goods to international markets. However, businesses should choose a reputable export provider and understand the regulations concerning documents, customs, taxes, and commercial invoices. Contact Truong Thanh Logistics for advice on an Entrusted export solution that complies with regulations and helps optimize costs.
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