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The Government’s Decree No. 86/2026/ND-CP dated March 27, 2026, amending and supplementing a number of articles of the Government’s Decree No. 121/2021/ND-CP on the business of prize-winning electronic games for foreigners, has been promulgated.
Decree No. 86/2026/ND-CP, which amends Clause 4, Article 14 of Decree No. 121/2021/ND-CP, has expanded the cases in which enterprises must re-export or destroy prize-winning video game machines, tokens and gaming gear within 30 days.
Specifically, compared to the previous regulations, the new regulations add 02 cases including:
- According to the conclusions of inspection or examination agencies or competent state agencies;
- The period for conducting the prize-winning video game business as prescribed in the investment registration certificate or the business eligibility certificate has expired, except in cases where procedures for extension of the certificate of eligibility for conducting the prize-winning video game business are being carried out
Additionally, under Point a, the new regulation also expands the scope of revoked documents (adding investment registration certificate, enterprise registration certificate, business eligibility certificate), and under Point c, it has been rephrased in a more general manner (“are no longer needed for use”).
Previously, according to Decree No. 121/2021/ND-CP, there were only 03 cases requiring re-export or destruction, including: termination of operation, dissolution, bankruptcy, or revocation of the business eligibility certificate; equipment that has expired or is damaged; and equipment no longer in use due to not meeting its business requirements or it wishes to renew or replace.
Thus, the new regulation has increased the number of cases from 03 to 05, adding 02 entirely new cases compared to the previous regulations.
