On September 3, 2026, the Government issued Decree 342/2026/ND-CP detailing the Law on Commerce and the Law on Foreign Trade Management regarding goods trading activities and activities directly related to goods trading of foreign investors and foreign-invested economic organizations in Viet Nam (Decree 342). Decree 342 takes effect on October 18, replacing Decree 09/2018/ND-CP and repealing Article 36 of Decree No. 146/2025/ND-CP. This article analyzes several noteworthy points that may affect foreign investors and foreign-invested economic organizations.