According to Circular No. 39/2025/TT-BCT of the Ministry of Industry and Trade, the maximum limit on the value of goods and services used for promotion is stipulated, the maximum discount for promoted goods and services that traders are allowed to carry out in promotional activities (according to shortened procedures).
Article 3 of Circular 39/2025/TT-BCT stipulates the maximum limit on the value of goods and services used for promotion:
- The material value used for promotion for a unit of goods and services to be promoted must not exceed 50% of the selling price immediately before the promotion period of that unit of goods and services to be promoted, except for promotions in the forms specified in Clause 8 and Clause 9, Article 8, Clause 2, Article 9, Article 12, Article 14 of Decree 81/2018/ND-CP.
- The total value of goods and services used for promotion in a promotion program must not exceed 50% of the total value of the promoted goods and services, except for cases of promotion in the form of regulations in Clause 8 and Clause 9, Article 92 of the Law on Commerce, Article 8 and Clause 2, Article 9 of Decree No. 81/2018/ND-CP.
Article 4 of Circular 39/2025/TT-BCT stipulates the maximum discount for promoted goods and services. Accordingly:
- The maximum discount for promoted goods and services must not exceed 50% of the price of those goods and services right before the promotion period.
- In cases where a centralized promotion program is organized, the maximum discount for promoted goods and services will be 100%.
The maximum discount of 100% also applies to promotional activities within the framework of trade promotion programs and activities decided by competent central agencies.
- The maximum discount limit is not applied when implementing discount promotions for:
+ Goods and services when implementing the State's price stabilization policy;
+ Fresh food;
+ Goods and services in case of bankruptcy, dissolution, change of location, production and business lines.
This Circular takes effect from July 1, applying to all manufacturing and trading traders and organizations with trade promotion activities. Promotional activities implemented before July 1 will continue according to the old regulations until the program expires.
