On January 26, 2026, the Minister of Industry and Trade issued Circular No. 03/2026/TT-BCT regulating tariff-rate quotas for the import of salt and poultry eggs in 2026, and Circular No. 04/2026/TT-BCT regulating import tariff quotas for raw tobacco.

Import tariff quotas for salt and poultry eggs in 2026

Commencement of tariff quota allocation

• The allocation of tariff quotas for importing salt used as a raw material in the production of medicines and medical products in 2026 will begin from the effective date of Circular No. 03/2026/TT-BCT.
• The Ministry of Industry and Trade will coordinate with the Ministry of Agriculture and Environment to determine the starting date for allocation of tariff quotas for salt used as raw materials in chemical production and for poultry egg imports in 2026.
• Circular No. 03/2026/TT-BCT takes effect from March 15, 2026 to December 31, 2026.

Import tariff quotas for raw tobacco

Parties granted import quotas for raw tobacco in 2026

• Traders possessing a Tobacco Product Manufacturing License or a Tobacco Raw Material Processing License issued by the competent authority.
• Traders with a need to import raw tobacco under quotas for production or raw material processing serving the production of cigarettes for domestic consumption.

According to Decision 3389/QD-BTC of 2025, business households are divided into three groups by revenue: under VND 500 million per year; from VND 500 million to under VND 3 billion per year; and over VND 3 billion per year. Accordingly, business households with annual revenue of VND 500 million or more must open separate accounts for business purposes.

Payment account naming requirements

• For individual payment accounts, the account name is based on the full name stated on the customer’s identification documents.
• For organizational payment accounts, the account name must include the organization’s name as stated on its establishment license, establishment decision, business registration certificate or other documents proving legal establishment and operation.
• For joint payment accounts, the account name is determined by the bank or foreign bank branch based on the names of the account holders and must not be identical to the payment account names of other individuals or organizations.

The Government issued Decree 293/2025/ND-CP stipulating minimum wages for employees working under labor contracts. The Decree takes effect from January 1, 2026 and replaces Decree 74/2024/ND-CP.

Regional minimum wages from January 1, 2026

Applicable subjects and implementation principles

• The Decree applies to employees working under labor contracts.
• Employers include enterprises, agencies, organizations, cooperatives, households and individuals that recruit or employ workers based on mutual agreement.
• If an employer has units or branches in different regions, each unit applies the minimum wage of the region where it operates.
• If operating in industrial parks, export processing zones, high-tech zones or digital technology zones located in multiple regions, the highest regional minimum wage applies.
• If a region changes its name, is divided or is newly formed from multiple regions with different minimum wages, employers should monitor transitional rules to ensure proper application.

Impact on maternity benefits

The eligible individuals under the 2024 Social Insurance Law must have paid compulsory social insurance contributions for at least 6 months within the 12 consecutive months preceding childbirth, adoption through surrogacy or adoption of a child under 6 months of age.

Monthly unemployment benefits

• The employment contract or work agreement must be legally terminated and the employee must have paid unemployment insurance contributions for at least 12 months.
• The application for unemployment benefits must be submitted within 3 months from the contract termination date.
• The monthly unemployment benefit is 60% of the average monthly salary used for unemployment insurance contributions during the 6 months preceding termination or resignation, capped at five times the regional minimum wage applicable in the last month of contribution.
• The maximum benefit duration is 12 months. Contributions from 12 to 36 months provide 3 months of benefits, with each additional 12 months of contributions adding 1 month of benefits.
• The benefit commencement date is the 11th working day from the date on which all required documents are submitted.