1) Import paths (DDU vs DDP vs local assembly)

• Workflow (VNACCS/VCIS): Electronic declaration → risk channeling → duty/VAT assessment → release; express consignments use a separate procedure via express hubs.

• Taxes: Standard VAT 10% (most goods), with a temporary reduction to 8% extended through end-2026 (not all sectors). Apply the reduced rate where eligible in your landed-cost math.

• De-minimis reality: Vietnam abolished the VND 1,000,000 de-minimis for express shipments effective Feb 18, 2025—so expect VAT/duty even for low-value website orders (your “free shipping, no tax” promise will fail).

• What to pick:

  • DDP via 3PL for consumer nodes (you control brokerage, prepay taxes, fewer abandoned parcels).

  • Local importer of record (IoR) for RF devices needing MIC approvals before sale.

  • Light assembly only if you need a new HS code or to localize SKUs (RF modules, power).

• Docs to prep: commercial invoice, packing list, BL/AWB, CoO, import declaration, any specialized permits/type approvals tied to HS code.

2) Compliance stack (where most DePIN launches stumble)

• ICT type approval & ICT mark (MIC): RF/Wi-Fi/Bluetooth/LoRa/5G gear needs type approval + Declaration of Conformity and ICT marking under MIC circulars; non-RF IT gear may be exempt from approval but still needs EMC/safety. Build this into BOM and timeline.

• LPWAN/LoRa bands: Vietnam regulates ~918–923/920–922.5 MHz LPWAN with tight power limits (~25 mW ERP); importing gateways set to EU/US bands is a customs and spectrum red flag. Ship VN-tuned SKUs only.

• Privacy & data localization (for cameras/vehicle data/telemetry): Apply PDPD Decree 13/2023 (consent, purpose limitation) and Cybersecurity Law Decree 53 (possible localization + on-shore representative for certain services). Your device/app flows must collect lawful basis + consent logs.

3) “Run-ops” reality check (what breaks in the field)

• Power & heat: Consumer flats and SMB sites often lack conditioned power—budget for surge/UPS on GPU/edge nodes.

• CGNAT/ISP quirks: Expect carrier-grade NAT on mass ISPs; plan relays/VPN and avoid ports that trigger throttling.

• Mounting/LoS: Dense urban + tropical rain → careful site surveys for gateways/sensors; avoid non-approved external antennas (voids MIC approvals).

• Compliance drift: Firmware that switches bands/power post-approval risks seizure during spot checks.

• Data use: Camera/dashcam deployments must map to PDPD consent; cross-border analytics can invoke Decree 53 obligations.

4) Commercialization routes (and unit-economics traps)

5) Direct-from-website buyer pain points (be honest on your PDP)

• Taxes on arrival (no more de-minimis) and customs holds for unapproved radios. Publish an HS code + compliance page by SKU and collect ID/phone for customs notifications.

• Returns/RMA across borders = brokerage again. Offer local swap stock via your distributor.

• Firmware region-locking: Prevents users from flashing “EU/US” bands that break MIC approvals.

6) Token rewards & payout compliance (the hard truth)

• Payments: The State Bank of Vietnam prohibits crypto as a means of payment; avoid “pay for goods in tokens.” Separate rewards from payments in UX and contracts.

• 2025 pilot regime: Vietnam launched a 5-year crypto pilot (Resolution 05/2025) incl. exchange licensing/KYC. Design reward off-ramps via licensed VND gateways (custodial wallets, transaction monitoring). Don’t route users to gray-market CEXs.

• Taxes: Plan corporate tax/VAT normally (CIT 20% baseline); treat token distributions as promotional/loyalty costs until clear guidance; keep robust logs.

7) Partnership playbook (who to court—and what they want)

• ISPs/MNOs: For backhaul and CPE whitelisting; pitch them telemetry/data SLAs, not token hype.

• Universities & tech parks: Great for compliant pilots with data governance boards (PDPD-friendly).

• Retail/logistics networks: Multi-site gateways/sensors + uptime-based incentives.

• Government/associations: Use the Vietnam Trade Information Portal to pre-clear procedures and demonstrate compliance maturity.

8) Risk radar (operator churn is a compliance problem)

9) DDP landed-cost mini-calculator (Vietnam)

Landed Cost = Ex-Works + Freight + Insurance + Import Duty (per HS) + VAT (8–10% per eligibility) + Brokerage + Last-mile + Compliance fees (type approval/testing/labels). Use Vietnam’s VAT rate table and your specific HS duty rates; express parcels won’t escape VAT post-Feb 2025.

10) Device-type quick matrix (Vietnam specifics)

11) One-page checklist

Import & compliance

• Map each SKU to HS code, duty, VAT (8–10%), and MIC requirement; prepare ICT labels.

• Choose DDP pricing; appoint Importer of Record for RF devices; pre-file declarations (VNACCS).

• Publish a public Compliance & HS page per SKU (screenshots in PDP).

Run-ops

• CGNAT-ready networking; UPS/surge kit; tamper seals; site survey SOPs.

• PDPD consent screens; data-flow map; local storage option for sensitive video.

Commercial

• Two-layer channel: IoR distributor (RF) + installer network; keep swap stock locally.

• For B2B pilots, draft SLAs around proof-of-uptime/geo-proof with monthly reports.

Rewards

• Integrate a licensed, KYC’d off-ramp per the 2025 pilot; separate “token rewards” from “payments.”

Docs

• Invoice, PL, BL/AWB, CoO, approvals, user consent templates, warranty/RMA policy.