---
title: "\"Соглашение между Правительством Российской Федерации и Правительством Социалистической Республики Вьетнам о сотрудничестве в сооружении атомной электростанции на территории Социалистической Республики Вьетнам\" [рус., англ.]"
status: действует
canonical: "https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-23"
---

# Статья 23

### <a id="p100231"></a>Статья 23


1. <a id="p100232"></a>Настоящее Соглашение вступает в силу с даты получения по дипломатическим каналам последнего письменного уведомления о выполнении Сторонами внутригосударственных процедур, необходимых для его вступления в силу.
2. <a id="p100233"></a>Настоящее Соглашение является бессрочным.
3. <a id="p100234"></a>Каждая Сторона может прекратить действие настоящего Соглашения путем направления другой Стороне по дипломатическим каналам письменного уведомления о таком намерении. Действие настоящего Соглашения прекращается через 12 (двенадцать) месяцев с даты получения такого уведомления.
4. <a id="p100235"></a>Прекращение действия настоящего Соглашения не влияет на права и обязательства Сторон, возникшие в результате выполнения настоящего Соглашения до его прекращения, если Стороны не договорятся об ином.
5. <a id="p100236"></a>С даты вступления в силу настоящего Соглашения прекращает свое действие [Соглашение](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-1) между Правительством Российской Федерации и Правительством Социалистической Республики Вьетнам о сотрудничестве в сооружении атомной электростанции на территории Социалистической Республики Вьетнам от 31 октября 2010 г.
6. <a id="p100237"></a>В случае прекращения действия настоящего Соглашения обязательства Сторон в соответствии со [статьями 9](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-9#p100115), [10](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-10#p100120), [14](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-14#p100133) - [17](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-17#p100193), [19](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-19#p100205), [20](https://bukva.ai/docs/soglashenie-mezhdu-pravitelstvom-rossiyskoy-2235/statya-20#p100207) настоящего Соглашения остаются в силе.

<a id="p100238"></a>Совершено в г. Москве 23 марта 2026 г. в двух экземплярах, каждый на русском, вьетнамском и английском языках, при этом все тексты имеют одинаковую силу. В случае расхождений в толковании текстов настоящего Соглашения используется текст на английском языке.

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<a id="p100239"></a>(Подписи)

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**BETWEEN THE GOVERNMENT OF THE RUSSIAN FEDERATION**<br>
**AND THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIET NAM**<br>
**ON COOPERATION IN CONSTRUCTION OF THE NUCLEAR POWER PLANT**<br>
**IN THE TERRITORY OF THE SOCIALIST REPUBLIC OF VIET NAM**

<a id="p100241"></a>**(Moscow, 23.III.2026)**

</div>


<a id="p100242"></a>The Government of the Russian Federation and the Government of the Socialist Republic of Viet Nam hereinafter referred to as the Parties,
<a id="p100243"></a>whereas the Russian Federation and the Socialist Republic of Viet Nam are members of the International Atomic Energy Agency (hereinafter referred to as IAEA),
<a id="p100244"></a>taking into account that both states are the parties to the Treaty on the Non-Proliferation of Nuclear Weapons dated July 1, 1968, as well as the Convention on the Physical Protection of Nuclear Material and Nuclear Facilities dated October 26, 1979, the Convention on Nuclear Safety dated June 17, 1994, the Joint Convention on the Safety of Spent Fuel Management and the Safety of Radioactive Waste Management dated September 5, 1997,
<a id="p100245"></a>taking into account the Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Viet Nam on Cooperation in the Field of the Peaceful Use of Nuclear Energy dated March 27, 2002,
<a id="p100246"></a>taking into account the Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Viet Nam on Mutual Protection of Classified Materials dated March 27, 2002,
<a id="p100247"></a>basing on the principle of mutual economic benefit,
<a id="p100248"></a>have agreed as follows:




<a id="p100250"></a>The terms used in this Agreement shall have the meanings defined in the IAEA Guidelines for Export of Nuclear Material, Equipment and Technology (INFCIRC/254/Part 1 and INFCIRC/254/Part 2) subject to revisions of these documents. Any such revision shall have force under this Agreement only if both Parties inform each other in writing through diplomatic channels that they accept such a revision.




1. <a id="p100252"></a>The Parties shall cooperate in construction of the Ninh Thuan 1 Nuclear Power Plant (hereinafter referred to as the NPP) in the territory of the Socialist Republic of Viet Nam on a "turn-key" basis consisting of two power units (generation III+) based on the Russian-designed pressurized water reactor with the installed capacity up to 1.3 GW per a power unit, based on the reference design of the Leningrad-2 Nuclear Power Plant and the technology evolution of the nuclear pressurized water reactors.
2. <a id="p100253"></a>Cooperation stipulated by this Agreement, shall include the following:
<a id="p100254"></a>update of the Feasibility Study report and the Site Approval dossier,
<a id="p100255"></a>engineering surveys at the NPP site in order to develop the technical design for the NPP;
<a id="p100256"></a>assessment of the environmental impact;
<a id="p100257"></a>design, construction and assembly of the NPP equipment;
<a id="p100258"></a>supply of the required equipment and materials;
<a id="p100259"></a>application of digital tools, including software and infrastructure during the entire period of design, construction and operation of the NPP;
<a id="p100260"></a>supply of nuclear fuel;
<a id="p100261"></a>commissioning of the NPP including pre-commissioning works;
<a id="p100262"></a>warranty operation of the NPP;
<a id="p100263"></a>management of spent nuclear fuel and radioactive waste for the entire period of the NPP operation;
<a id="p100264"></a>decommissioning and dismantling of the NPP;
<a id="p100265"></a>training of the personnel for the NPP construction, operation and maintenance;
<a id="p100266"></a>operation, maintenance, repair, modernization, and refurbishment of the NPP;
<a id="p100267"></a>safety regulation and associated supporting activities for radiation and nuclear safety at all stages of the NPP life cycle;
<a id="p100268"></a>improvement of the NPP infrastructure necessary for the construction and operation of the NPP units;
<a id="p100269"></a>development of the system for national safety regulation for peaceful use of atomic energy, necessary for the implementation of the national atomic energy program of the Socialist Republic of Viet Nam;
<a id="p100270"></a>development of the physical protection system of the main and auxiliary NPP facilities;
<a id="p100271"></a>cooperation in the field of localization and knowledge transfer regarding the NPP construction, operation, maintenance and development of nuclear infrastructure in accordance with subsequent contracts (agreements) to be concluded under this Agreement;
<a id="p100272"></a>radiation and nuclear incident emergency response;
<a id="p100273"></a>other areas of cooperation that may be agreed between the Parties in writing.
3. <a id="p100274"></a>Each NPP power unit shall include a reactor plant, a turbine generator and auxiliary equipment with all systems, buildings and structures as required by the design and approved by the Russian and Vietnamese authorized organizations in order to provide reliable and safe operation of each power unit.
4. <a id="p100275"></a>Considering priority of nuclear safety, the Parties shall facilitate issuance by national nuclear safety regulatory authorities of the States of the Parties, of the required permits (licenses), in particular, for designing, construction, export and import of the equipment, materials and nuclear fuel, as well as the commissioning, warranty and post-warranty operation of the NPP, which are necessary in accordance with the legislation of each of the States of the Parties for due implementation of this Agreement.
5. <a id="p100276"></a>In order to implement the NPP construction effectively and safely, the Parties shall cooperate to improve the nuclear energy infrastructure of the Socialist Republic of Viet Nam that is required for construction and operation of power units at the NPP.
6. <a id="p100277"></a>The Vietnamese Party shall be responsible for ensuring the NPP physical protection and the NPP construction site security.
7. <a id="p100278"></a>Cooperation within the framework of this Agreement shall be implemented in accordance with the legislation of Party's States, each Party's international commitments as well as the recommendations of the IAEA on nuclear radiation safety and environmental protection.
8. <a id="p100279"></a>The Parties undertake to promote the localization of production and supply of auxiliary equipment and materials, construction and installation works, and provision of maintenance services of the NPP. The specific localization list shall be determined in the contracts (agreements) to be concluded under this Agreement.
9. <a id="p100280"></a>All documentation and information, including standards, codes and technical guidelines applied to the NPP, to be provided and communication to be conducted under this Agreement and relevant contracts (agreements) shall be made in the English language.




<a id="p100282"></a>Parties acknowledge that implementation of this Agreement is subject to extension of a Russian state export loan to the Vietnamese Party. The terms of the state export loan shall be set in a separate agreement concluded between the Parties.




1. <a id="p100284"></a>For the purpose of implementation of this Agreement, the Parties shall designate the following competent authorities:
<a id="p100285"></a>for the Russian Party - State Atomic Energy Corporation "Rosatom" and Federal Environmental, Industrial and Nuclear Supervision Service (in relation to cooperation in development of the national system of nuclear and radiation safety regulation of the Socialist Republic of Viet Nam and in NPP safety regulation);
<a id="p100286"></a>for the Vietnamese Party - the Ministry of Industry and Trade of the Socialist Republic of Viet Nam and Viet Nam Agency for Radiation and Nuclear Safety under the Ministry of Science and Technology of the Socialist Republic of Viet Nam (in relation to cooperation in development of the national system of nuclear and radiation safety regulation of the Socialist Republic of Viet Nam and in NPP safety regulation).
2. <a id="p100287"></a>The Parties shall immediately inform each other through diplomatic channels if another competent authority is designated or its name changes.
3. <a id="p100288"></a>For the implementation of cooperation areas provided by this Agreement, the competent authorities of the Parties shall designate authorized organizations and notify each other of such a designation in writing. The competent authorities of the Parties shall notify each other in writing of the change of authorized organizations.
<a id="p100289"></a>The Russian authorized organization as the Contractor for the NPP construction shall be Joint Stock Company "Atomstroyexport".
<a id="p100290"></a>The Vietnamese authorized organization as the Owner and Operator of the NPP shall be Viet Nam Electricity (EVN).
<a id="p100291"></a>Other authorized organizations shall be designated by the competent authorities in due course during implementation of the Agreement as provided for in the Article 2 of this Agreement, including but not limited to works related to updating the Feasibility Study report and the Site Approval dossier, supply of nuclear fuel, management of radioactive waste and spent nuclear fuel, provision of technical services and operation and maintenance support throughout the entire NPP life cycle, development of the physical protection system and cooperation in development of national system of nuclear and radiation safety regulation of the Socialist Republic of Viet Nam and in NPP safety regulation.
4. <a id="p100292"></a>The Russian authorized organizations are entitled to engage directly or indirectly in the supply chain of goods, performance of works and provision of services within the framework of the implementation of this Agreement Russian organizations, Vietnamese organizations and organizations of third countries (hereinafter referred to as the Russian engaged organizations). The Vietnamese authorized organizations are entitled to engage directly or indirectly in the supply chain of goods, performance of works and provision of services within the framework of the implementation of this Agreement Russian organizations, Vietnamese organizations and organizations of third countries (hereinafter referred to as the Vietnamese engaged organizations).
5. <a id="p100293"></a>Within the framework of the implementation of this Agreement and the contracts (agreements) concluded in its execution, the permissible quota of foreign workers, if established by the legislation of the Socialist Republic of Viet Nam in construction and other activities on the territory of the Socialist Republic of Viet Nam necessary for the implementation of this Agreement and contracts (agreements) concluded in its execution, shall not be applied.
6. <a id="p100294"></a>The competent authorities of the Parties shall establish a Joint Coordination Committee composed of representatives appointed by the competent authorities of the Parties to monitor the implementation of this Agreement and to address issues arising during the implementation of the NPP Project.
7. <a id="p100295"></a>Meetings of the Joint Coordination Committee shall be convened as necessary, alternately in the Russian Federation and the Socialist Republic of Viet Nam, or as otherwise agreed between the competent authorities of the Parties.




<a id="p100297"></a>For the purpose of implementation of cooperation under this Agreement, the competent authority of the Russian Party shall ensure fulfillment of the following obligations by the Russian authorized organizations in accordance with the contracts (agreements), including the EPC-contract for construction of the NPP, concluded under this Agreement:
1) <a id="p100298"></a>review and update of the Feasibility Study report and the Site Approval dossier under separate contracts (agreements) without involving funds of the Russian Party;
2) <a id="p100299"></a>engineering surveys at the NPP site in order to develop the technical design for the NPP;
3) <a id="p100300"></a>development of design and detailed documentation for the NPP, development of safety analysis reports;
4) <a id="p100301"></a>development of documents, stipulated in the contracts (agreements) under this Agreement, for the Vietnamese authorized organizations to prepare licensing documentation and obtain special permits (licenses) required for the construction, commissioning and operation of the NPP;
5) <a id="p100302"></a>provide support to the Vietnamese authorized organizations in revision of documentation upon the request from the Vietnamese state authorities and the IAEA during review, appraisal, licensing and inspections, based on terms and conditions stipulated in the contracts (agreements) between the authorized organizations concluded under this Agreement;
6) <a id="p100303"></a>transfer to the Vietnamese authorized organizations, at their request, of regulatory documents including codes and standards, technical guidelines of the Russian Federation (except for regulatory documents on physical protection), according to which the design, construction, operation, and decommissioning of nuclear power plants in the Russian Federation are carried out;
7) <a id="p100304"></a>transfer of applicable design tools and software, nuclear power plant documentation and document management system, ensuring participation and training of the Vietnamese personnel during different phases, through on-job training and practical activities and similar, in the fields of nuclear plant design, construction, commissioning, operation and maintenance and in the volume sufficient for and for the purposes of the safe operation and maintenance of the nuclear power plant and, in particular, excluding transfer of the right of their use for commercial purposes or for the purposes of competing with the Russian authorized organizations, as well as for designing and construction of new nuclear power plants. The exact volume, mechanism and conditions of such transfer shall be agreed by the Russian authorized organizations and the Vietnamese authorized organizations and set forth in the relevant contracts (agreements);
8) <a id="p100305"></a>carry out the designer's supervision and control over construction of the NPP based on the design documentation at all stages of the NPP construction and commissioning;
9) <a id="p100306"></a>supply of materials, technological equipment, devices and instruments, construction and installation of the NPP facilities in accordance with the scope and time schedule agreed in the EPC-contract;
10) <a id="p100307"></a>conduct functional testing, performing commissioning of equipment and systems of the NPP, and acceptance to put the nuclear power units into operation in accordance with IAEA recommendations regarding commissioning for the Nuclear Power Plant;
11) <a id="p100308"></a>supply of spare parts that are necessary in accordance with the requirements of the manufacturers for the period of commissioning and warranty operation of the NPP;
12) <a id="p100309"></a>development and implementation of the quality assurance programs at all stages of NPP construction and supervision, acceptance, and quality control of the works under the EPC-contract;
13) <a id="p100310"></a>involvement, on the basis of contracts (agreements), of the Vietnamese authorized organization and other Vietnamese organizations to participate in performing certain design, construction, installation, manufacturing, and equipment supply works necessary for the implementation of this Agreement;
14) <a id="p100311"></a>assignment of experts and specialists to the Socialist Republic of Viet Nam in order to perform works under this Agreement;
15) <a id="p100312"></a>design, supply of equipment, perform of construction and installation works, starting-up and adjustment required for development of the physical protection system for the main and auxiliary facilities at the NPP taking into account the recommendations specified in the "Nuclear Security Recommendations on Physical Protection of Nuclear Material and Nuclear Facilities" (INFCIRC/225/Rev.5) issued by the IAEA and in accordance with legislation of the Socialist Republic of Viet Nam in the field of physical protection of nuclear material and nuclear facilities agreed in the contracts (agreements) between the authorized organizations, as well as training of physical protection personnel of the Vietnamese authorized organization necessary for commissioning and operation of the physical protection system of the NPP;
16) <a id="p100313"></a>design and supply a complete and fully integrated reactor core and nuclear fuel for the first fuel loading;
17) <a id="p100314"></a>training of Vietnamese NPP personnel in scope and under conditions agreed in the EPC-contract;
18) <a id="p100315"></a>cooperation with the Vietnamese authorized organizations in inspecting and supervising quality and progress during design, manufacturing of safety-important structures, systems, and components, equipment installation, and NPP construction;
19) <a id="p100316"></a>provide protection for equipment, tools, materials, and supplies within the NPP site during construction;
20) <a id="p100317"></a>provide support to the Vietnamese authorized organizations in the development of radiation and nuclear incident emergency response plans, plans for prevention and response to environmental emergencies during NPP testing, commissioning, operation, and during transportation and storage of nuclear material and radioactive waste.




<a id="p100319"></a>For the purpose of implementation of cooperation under this Agreement, the competent authority of the Vietnamese Party shall ensure fulfillment of the following obligations by the Vietnamese authorized organizations in accordance with the contracts (agreements), including the EPC-contract for construction of the NPP, concluded under this Agreement:
1) <a id="p100320"></a>transfer of the previously prepared Feasibility Study report and Site Approval dossier to the Russian authorized organization for reviewing and updating under separate agreements (contracts) without involving funds of the Russian Party;
2) <a id="p100321"></a>obtain the necessary Site approval in accordance with the Vietnamese legislation and IAEA recommendations;
3) <a id="p100322"></a>transfer in volumes and in terms which are agreed with the Russian authorized organizations, the initial data required to perform survey at the NPP site and to develop the design of the NPP, the Vietnamese authorized organization shall bear responsibility for the information submitted;
4) <a id="p100323"></a>hand over the site free of all liens and encumbrances for the construction of the NPP to the Russian authorized organization, and ensure access to the site for personnel of the Russian authorized organization and engaged organizations;
5) <a id="p100324"></a>obtaining, in accordance with the legislation of the Socialist Republic of Viet Nam, permits (licenses) required for the construction, commissioning and operation of the NPP;
6) <a id="p100325"></a>assistance to the Russian authorized organizations and the Russian engaged organizations in obtaining the required permits (licenses) in the Socialist Republic of Viet Nam to perform works and provide services in compliance with contracts (agreements), including activities related to the NPP construction;
7) <a id="p100326"></a>survey, design, and construct the infrastructure for the NPP site, including excavation, filling and leveling of the site ground, construction of port facilities, coast defenses, temporary facilities, provision of fresh water supply system, removal and treatment of domestic sewerage, power supply for construction, access roads and other required transport infrastructure of the NPP site in accordance with the technical specifications, technical requirements, and schedule provided by the Russian authorized organization;
8) <a id="p100327"></a>assistance to the Russian authorized organizations and the Russian engaged organizations in obtaining entry visas, work permits, as well as other documents required for employees of the Russian authorized organizations and the Russian engaged organizations in order to perform labor activities on the territory of the Socialist Republic of Viet Nam and in order to allow their family members to reside in the territory of the Socialist Republic of Viet Nam;
9) <a id="p100328"></a>arrange accommodation meeting the standards and in volume agreed by Russian and Vietnamese authorized organizations at the account of Vietnamese authorized organization for personnel of the Russian authorized organization or the Russian engaged organizations assigned to work in the Socialist Republic of Viet Nam for the implementation of this Agreement, and office premises equipped with international telephone services and internet access, as well as medical service support for such personnel (including their family members in cases the assignment exceeds one year), provided that all costs for the use of electricity, water, internet, telephony shall be borne by the Russian authorized organization;
10) <a id="p100329"></a>obtaining of permits for import of the nuclear materials and other goods and materials subject to export control and providing assistance to the Russian authorized organizations and the Russian engaged organizations in custom clearance of supplied equipment and materials, and in obtaining of other permits for works and services for the NPP construction under the terms of contracts (agreements);
11) <a id="p100330"></a>assistance to the Russian authorized organizations and the Russian engaged organizations in establishing representative offices (branches) in the Socialist Republic of Viet Nam and registration in the tax authorities of the Socialist Republic of Viet Nam in compliance with the legislation of the Socialist Republic of Viet Nam;
12) <a id="p100331"></a>providing personnel for training;
13) <a id="p100332"></a>ensure readiness of qualified and licensed personnel for commissioning and operation of the NPP;
14) <a id="p100333"></a>provision of operational personnel for commissioning and putting into operation period of the NPP power units under the Contractor's supervision in accordance with IAEA recommendations on commissioning for Nuclear Power Plants and operation of the NPP at the commissioning stage under the Contractor's supervision;
15) <a id="p100334"></a>operation of the NPP within the warranty period and during the post-warranty period;
16) <a id="p100335"></a>ensure the security of the experts of the Russian authorized organizations, as well as Russian engaged organizations and experts from third countries at the NPP construction site, and ensuring personnel security and safety for their family members residing in the plant's residential area;
17) <a id="p100336"></a>taking over and carrying out operation of the physical protection system of the NPP in accordance with the legislation of the Socialist Republic of Viet Nam and taking into account the recommendations contained in the "Nuclear Security Recommendations on Physical Protection of Nuclear Material and Nuclear Facilities" (INFCIRC/225/Rev. 5) issued by the IAEA;
18) <a id="p100337"></a>taking measures to ensure public order and public security on the territory of the residential complex at the NPP for personnel and family members;
19) <a id="p100338"></a>timely preparation of the country's energy grid for connecting NPP;
20) <a id="p100339"></a>timely transfer to the Russian authorized organizations of initial data and information necessary for development of the physical protection system of the NPP main and auxiliary facilities.




<a id="p100341"></a>The Russian authorized organizations and the Vietnamese authorized organizations shall sign EPC-contract for construction of the NPP and other contracts (agreements), including but not limited to works related to updating of Feasibility Study report and of Site Approval dossier, site survey for technical design, supply of nuclear fuel, development of the physical protection system of the NPP, management of radioactive waste and spent nuclear fuel, provision of technical services and operation and maintenance support, development of the national system of nuclear and radiation safety regulation of the Socialist Republic of Viet Nam and NPP safety regulation, ensuring construction and operation of the NPP throughout of its life cycle on a contiguous and fully integrated basis.
<a id="p100342"></a>Such contracts (agreements) shall define specific content of works, supplies, services, prices, currency of payments, time schedules, rights and obligations of the Russian authorized organizations and the Vietnamese authorized organizations, which shall be agreed by such authorized organizations.
<a id="p100343"></a>The prices of such contracts (agreements) may be determined in currencies other than Vietnamese national currency (VND) to be agreed by such authorized organizations.
<a id="p100344"></a>The contracts (agreements) to be concluded between such Russian and Vietnamese authorized organizations shall be awarded on direct contracting basis provided that application of rules and requirements on public procurement and tendering of contracts shall be limited to submission of the drafts of the contracts (agreements), contracts (agreements) negotiations, approval of the contracts (agreements) required under legislation of the Socialist Republic of Viet Nam before signing.




<a id="p100346"></a>The Parties cooperate in the field of assistance in operation, maintenance, repair, modernization and refurbishment of the NPP within the entire period of the NPP operation.
<a id="p100347"></a>During the entire period of operation of the NPP power units constructed in accordance with this Agreement, on a long-term contractual basis at agreed prices and in an agreed volume, which will be determined by the authorized organizations in the relevant contracts (agreements), the competent authority of the Russian Party shall ensure that the Russian authorized organizations provide (perform), and the competent authority of the Vietnamese Party shall ensure that the Vietnamese authorized organizations purchase and pay for:
1) <a id="p100348"></a>maintenance, repair, modernization, and refurbishment of NPP systems and equipment;
2) <a id="p100349"></a>consulting services;
3) <a id="p100350"></a>technical assistance and support during the operational period of NPP;
4) <a id="p100351"></a>services for training of operating and maintenance personnel for NPP operation and maintenance;
5) <a id="p100352"></a>supplies of equipment, consumables, materials and spare parts during the operation, modernization and refurbishment of NPP;
6) <a id="p100353"></a>services for extension of the operational life-time of NPP.




<a id="p100355"></a>During the entire period of operation of the NPP power units constructed in accordance with this Agreement, on the basis of long-term fuel contracts at agreed prices (taking into account the global prices), the competent authority of the Russian Party shall ensure that the Russian authorized organizations supply, and the competent authority of the Vietnamese Party shall ensure that the Vietnamese authorized organizations purchase and pay for:
<a id="p100356"></a>nuclear fuel in the form of ready-made complete fuel assemblies in the volume required for all subsequent reloads within the entire period of the NPP operation;
<a id="p100357"></a>absorbing rods for protection and control system in the volumes required to operate the NPP;
<a id="p100358"></a>services, related to technical support of such supplies.




<a id="p100360"></a>The Parties shall cooperate in management of spent nuclear fuel and radioactive wastes as well as in decommissioning of the NPP constructed under this Agreement in accordance with the terms and conditions subject to definition by the Parties in separate agreements or protocols to this Agreement.




<a id="p100362"></a>Cooperation between competent authorities of the Parties responsible for nuclear and radiation safety regulation under this Agreement shall be carried out on the basis of a separate agreement or protocol between them and contracts (agreements) between authorized organizations. This cooperation shall include development of national infrastructure for nuclear and radiation safety of the Socialist Republic of Viet Nam, including assistance in the training, capacity building of the radiation and nuclear safety regulatory body of the Vietnamese Party and on NPP safety regulation.




1. <a id="p100364"></a>For the purpose of implementation of this Agreement the Parties agree to apply the codes, standards, and technical guidelines of the Russian Federation applicable for site selection, design, construction, operation and decommissioning of the NPP (except for regulatory documents on physical protection), effective on the date of signing of the relevant contracts (agreements).
<a id="p100365"></a>Such codes, standards and technical guidelines shall not contradict the safety standards and guidelines on radiation protection, nuclear safety of the IAEA. With respect to codes, standards, regulations, and technical guidelines concerning natural site conditions data (geological, seismic, hydrological and meteorological), on the basis of request of the Russian authorized organization the Vietnamese authorized organization shall review and notify the Russian authorized organization of the list of Vietnamese codes, standards, and technical guidelines suitable for application in the conditions of the Socialist Republic of Viet Nam.
<a id="p100366"></a>The Russian authorized organizations and the Vietnamese authorized organizations shall jointly agree upon the list of these codes, standards, and technical guidelines in the contracts (agreements) to be concluded during the implementation of this Agreement.
2. <a id="p100367"></a>The physical protection system for the main and auxiliary facilities of the NPP shall be designed taking into account the "Nuclear Security Recommendations on Physical Protection of Nuclear Material and Nuclear Facilities" (INFCIRC/225/Rev.5) issued by the IAEA and in accordance with legislation of the Socialist Republic of Viet Nam in the field of physical protection of nuclear material and nuclear facilities agreed in separate contracts (agreements) between the authorized organizations.




<a id="p100369"></a>In order to effectively and safely implement the project for the construction of the NPP, the Russian authorized organizations and the Vietnamese authorized organizations shall cooperate in improving the nuclear infrastructure of the Socialist Republic of Viet Nam, necessary for the implementation of the national nuclear energy program, in accordance with the national legislation and taking into account recommendations of the IAEA.
<a id="p100370"></a>The Vietnamese Party shall ensure the timely availability of the national nuclear infrastructure necessary for the siting, construction, commissioning and operation of the NPP, including the creation of a national infrastructure in the field of nuclear and radiation safety, taking into account the nuclear and radiation safety standards of the IAEA.
<a id="p100371"></a>The Russian authorized organizations and the Vietnamese authorized organizations shall plan cooperation in improvement of nuclear infrastructure aligned with the time schedule of NPP project as well as identify prioritized areas, where the Russian authorized organizations shall assist the Vietnamese authorized organizations, and means of this assistance.




<a id="p100373"></a>Information being a state secret of the Russian Federation shall not be transferred under this Agreement.
<a id="p100374"></a>In case of state secret of the Socialist Republic of Viet Nam transfer, the Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Viet Nam on Mutual Protection of Classified Materials dated March 27, 2002 shall be used.
<a id="p100375"></a>The competent authorities of the Parties, the Russian authorized organizations or the Vietnamese authorized organizations that transfer information that requires confidentiality within the framework of this Agreement or create such information during its implementation, shall expressly state such requirement. The competent authorities of the Parties, the Russian authorized organizations or the Vietnamese authorized organizations, that transfer such information under this Agreement shall mark it with the notation: in Russian - "Для служебного пользования", in Vietnamese - $"B\text{а}’omât"$ , in English - "Confidential".
<a id="p100376"></a>Based on such mark, the receiving competent authorities and authorized organizations shall protect the information in accordance with the Non-Disclosure Agreement signed between the competent authorities or authorized organizations. No transfer to any third party shall be permitted without the prior written consent of the transferring competent authorities and authorized organizations.
<a id="p100377"></a>The competent authorities of the Parties, the Russian authorized organizations or the Vietnamese authorized organizations shall limit, to the maximum extent possible, the number of persons authorized to access confidential information.




1. <a id="p100379"></a>Export of nuclear materials, equipment, special non-nuclear materials and relevant technologies within the scope of this Agreement shall be made in accordance with the commitments of the Parties, arising from the Treaty on the Non-Proliferation of Nuclear Weapons, dated July 1, 1968 and other international treaties and agreements under the multilateral export control mechanisms, to which the Russian Federation or the Socialist Republic of Viet Nam are the parties.
2. <a id="p100380"></a>The nuclear materials, equipment, special non-nuclear materials and relevant technologies as well as the nuclear materials, equipment, special non-nuclear materials and relevant technologies produced on their basis or following their use received by the Socialist Republic of Viet Nam within the framework of cooperation under this Agreement:
<a id="p100381"></a>shall not be used for production of nuclear weapons and other nuclear explosive devices or for achievement of any other military purpose;
<a id="p100382"></a>shall be under IAEA's safeguards in compliance with the Agreement between the Socialist Republic of Viet Nam and International Atomic Energy Agency for the Application of Safeguards in Connection with the Treaty on the Non-Proliferation of Nuclear Weapons, dated October 2, 1989, within the entire period of their actual presence on the territory or under jurisdiction of the Socialist Republic of Viet Nam;
<a id="p100383"></a>shall be provided with physical protection measures at least on the levels that are recommended by the "Nuclear Security Recommendations for Physical Protection of Nuclear Materials and Nuclear Facilities" (INFCIRC/225/Rev.5) document issued by the IAEA;
<a id="p100384"></a>shall be re-exported or transferred from under the jurisdiction of the Socialist Republic of Viet Nam to any other state solely on the conditions set forth in this article and only with the prior written consent of the State Atomic Energy Corporation "Rosatom", agreed upon with the Federal Service for Technical and Export Control (Russian Federation).
3. <a id="p100385"></a>Nuclear material transferred to the Vietnamese Party under this Agreement shall not be enriched or reprocessed without the prior written consent of the Russian Party.
4. <a id="p100386"></a>Equipment and materials of dual-use and relevant technologies applied for nuclear purposes, obtained from the Russian Federation in the course of cooperation under this Agreement and any copies reproduced from them:
<a id="p100387"></a>shall be used only for the declared purpose, not related to manufacturing nuclear explosive devices;
<a id="p100388"></a>shall not be used to carry out any activities in the field of nuclear fuel cycle that are not subject to the IAEA safeguards;
<a id="p100389"></a>shall not be copied, modified, re-exported, or transferred to third parties without a written consent of the Russian authorized organizations properly formalized in accordance with the legislation of the Russian Federation.
5. <a id="p100390"></a>The Parties shall cooperate with regard to the export control of nuclear materials, equipment, special non-nuclear materials and the relevant technology within the framework of this Agreement.




1. <a id="p100392"></a>The term "intellectual property" has the meaning defined in Article 2 of the Convention Establishing the World Intellectual Property Organization signed in Stockholm on July 14, 1967, and includes rights on the following objects:
1) <a id="p100393"></a>scientific, literary and artistic works;
2) <a id="p100394"></a>programs for computers (computer programs);
3) <a id="p100395"></a>databases;
4) <a id="p100396"></a>performances;
5) <a id="p100397"></a>sound recordings;
6) <a id="p100398"></a>broadcasting and cable radio and television programs (the transmissions of broadcasting or cable organizations);
7) <a id="p100399"></a>inventions;
8) <a id="p100400"></a>utility models;
9) <a id="p100401"></a>industrial designs;
10) <a id="p100402"></a>geographical indications;
11) <a id="p100403"></a>integrated circuit layout-designs (topography);
12) <a id="p100404"></a>trade (company) names;
13) <a id="p100405"></a>trademarks and service marks;
<a id="p100406"></a>This list of intellectual property is exhaustive.
<a id="p100407"></a>The terms that are used in this Agreement have the following meanings:
<a id="p100408"></a>The term "background intellectual property" means intellectual property obtained not in connection with performance of any contracts (agreements), concluded in the course of the implementation of this Agreement, which belongs to the Party's State and (or) its competent authorities and (or) authorized organizations, and (or) other legal and (or) physical entities of each Party's States which is used in the course of the implementation of this Agreement if protected in the territories of both Party's States.
<a id="p100409"></a>The term "information" means scientific, commercial, technical data and (or) information in any form, defined as such and agreed by the competent authorities of the Parties for transfer or exchange in the framework of this Agreement.
<a id="p100410"></a>The term "know-how" means information of any type (production, technological, economic, organizational, and others), on the results of intellectual activity in the area of science and technology and information on methods of carrying out the professional activity having real or potential commercial value because it is unknown to third persons, to which the owner of such information takes reasonable measures to ensure confidentiality, including introducing a regime of trade secret. In the event of any contradiction in the interpretation of this term, the Parties have agreed to refer to Article 39(2) of the TRIPS Agreement, dated April 15, 1994.
<a id="p100411"></a>The term "foreground intellectual property" means intellectual property developed in the course of performing joint activities (cooperation) under this Agreement.
2. <a id="p100412"></a>Granting of the background intellectual property is the subject of separate contracts (agreements) to be concluded in the course of the implementation of this Agreement.
<a id="p100413"></a>The background intellectual property granted to the Party, its competent authority or authorized organizations shall only be used strictly in accordance with the terms and conditions of the contracts (agreements) concluded for the purposes of implementation of this Agreement and shall not be granted to any third party without prior written consent of the Party, its competent authorities or authorized organizations that have granted the background intellectual property.
<a id="p100414"></a>The Parties, its competent authorities and authorized organizations in accordance with each Party's State legislation and international treaties, that the respective Party's State has joined, shall take adequate necessary measures to provide legal protection of foreground intellectual property and the background intellectual property that are necessary for the implementation of this Agreement.
3. <a id="p100415"></a>The procedure, the terms and conditions of vesting of the rights of the intellectual property objects created under this Agreement, providing legal protection of the intellectual property objects, legal control of the intellectual property shall be set forth in the contracts (agreements) to be concluded in the course of the implementation of this Agreement.
4. <a id="p100416"></a>The competent authorities of the Parties or authorized organizations shall stipulate in the contracts (agreements) to be concluded in the course of the implementation of this Agreement obligations concerning the granting of the background intellectual property, allocation (vesting) of rights to intellectual property objects jointly created in the course of the implementation of this Agreement, as well as legal protection of foreground intellectual property. In particular, such obligations shall:
<a id="p100417"></a>4.1 stipulate that granting and usage of any background intellectual property may take place only after providing its legal protection by its owner on the territory of the state where such intellectual property is planned to be used;
<a id="p100418"></a>4.2 ensure that the contribution made by each Party, the competent authorities or the authorized organizations (including which was made with the background intellectual property) is adequately measured and taken into account in the process of allocating (vesting) the rights on intellectual property objects jointly created in the course of the implementation of this Agreement, as well as in the process of distributing the proceeds generated by their use;
<a id="p100419"></a>4.3 set forth a procedure to ensure legal protection of the protectable (registrable) results of intellectual activity jointly created in the course of the implementation of this Agreement as well as set forth a priority regarding filing of patent applications on the basis of that patent applications with respect to protectable (registrable) results of intellectual activity created on the territory of the Russian Federation shall be filed to the Federal Service for Intellectual Property (Rospatent) in the first place, and patent applications with respect to protectable (registrable) results of intellectual activity created on the territory of the Socialist Republic of Viet Nam shall be filed to the Intellectual Property Office of the Socialist Republic of Viet Nam in the first place. Should such results be created within the territories of both Parties, the priority patent application should be filed to the Patent Office of the Party's State in which the commercial exploitation of the said result is planned;
<a id="p100420"></a>4.4 ensure protection measures of the protectable (registrable) results of intellectual activity and (or) know-how created in the course of the implementation of this Agreement until relevant decisions as to their legal protection have been made and implemented;
<a id="p100421"></a>4.5 retain for the owner of the background intellectual property right of control, over its use, only including right of use, right of transfer and prohibition of its use.
<a id="p100422"></a>4.6 set forth a procedure of compensation of losses (including the applicable law governing the determination of such compensation of losses) due to misuse of: intellectual property, legitimate filing right and (or) know-how.
5. <a id="p100423"></a>The Party, its competent authorities or the authorized organizations, which receive know-how, granted by the other Party, its competent authorities or the authorized organizations, shall admit and recognize such rights on know-how and ensure its (their) protection as it stipulated in Clauses 5.1 - 5.6. Contracts in which know-how rights are granted should contain the list of such know-how.
<a id="p100424"></a>5.1 Granting and usage of know-how or rights on it, shall take place only if and when its (their) security and protection are adequately ensured by the Receiving Party, its competent authorities or the authorized organizations.
<a id="p100425"></a>5.2 Any know-how granted in the course of performing this Agreement shall be used strictly for the purposes of performing this Agreement in accordance with the terms and conditions of the contracts (agreements) to be concluded in the course of the implementation of this Agreement.
<a id="p100426"></a>5.3 The Receiving Party, its competent authorities or the authorized organizations shall ensure the protection of any know-how by the specific measures stipulated in the contracts (agreements) to be concluded in the course of the implementation of this Agreement based on the measures applied by the Disclosing Party, its competent authorities and the authorized organizations.
<a id="p100427"></a>5.4 The Receiving Party, its competent authorities or the authorized organizations shall not use the granted know-how in its own research and development activities, design, technical and engineering solutions without prior written consent of the Disclosing Party, its competent authorities or the authorized organizations.
<a id="p100428"></a>5.5 The Receiving Party, its competent authority or the authorized organizations shall not disclose, publish, use commercially the granted know-how or grant the same to any third state, any international organization or any third party.
<a id="p100429"></a>5.6 The Disclosing Party, its competent authorities or the authorized organizations shall retain the right to apply and receive the patent to any protectable (registrable) results of intellectual activity contained in know-how or intellectual property granted to the Receiving Party. The Receiving Party, its competent authorities or the authorized organizations shall not seek to secure (vest) any rights for such protectable (registrable) results. In the event of breach of this clause, the Receiving Party, its competent authorities or the authorized organizations shall cede (alienate) free of charge the rights and title for such results to the Disclosing Party, its competent authorities or the authorized organizations in full and free of charge.
6. <a id="p100430"></a>In order to avoid any unauthorized access to the intellectual property and (or) know-how rights to which may be granted within this Agreement, the Parties, their competent authorities and the authorized organizations shall have the right to use any means of information security and to furnish products that embed and (or) constitute the results of intellectual activity, which are granted within this Agreement with technological measures that limit unauthorized copying, changing and (or) modification in accordance with the procedure envisaged by the legislation of the respective Party's State.
7. <a id="p100431"></a>The Parties, their competent authorities and the authorized organizations shall take all necessary actions free of charge in order to provide, vest and transfer rights to the background intellectual property, legitimate filling right and foreground intellectual property to the legitimate owner or co-owner, in accordance with the terms and conditions of this Agreement and of the contracts (agreements) to be concluded in the course of the implementation of this Agreement.




1. <a id="p100433"></a>The terms used in this article have the same meaning as they have in the Vienna Convention on Civil Liability for Nuclear Damage dated May 21, 1963.
2. <a id="p100434"></a>Civil liability for nuclear damage that may arise in connection with cooperation in the scope of this Agreement, shall be regulated in accordance with the Vienna Convention on Civil Liability for Nuclear Damage dated May 21, 1963. Furthermore, the Convention shall be applied to cooperation in the scope of this Agreement as if the Socialist Republic of Viet Nam were a party to this Convention.
3. <a id="p100435"></a>In the event of a nuclear incident occurring in the territory of the Socialist Republic of Viet Nam during the construction, commissioning, operation and decommissioning of the NPP, the relevant Vietnamese operating organization (operator) shall bear absolute and exclusive liability for nuclear damage in accordance with the Vienna Convention on Civil Liability for Nuclear Damage dated May 21, 1963.
4. <a id="p100436"></a>Civil liability for nuclear damage arising from a nuclear incident that occurred during the handling or transportation of fresh nuclear fuel shall be transferred from Russian authorized organizations to the Vietnamese authorized organization, which is an operating organization of the NPP (operator), at the moment of unloading of fresh nuclear fuel from the means of transport by which such fuel was transported into the territory of the Socialist Republic of Viet Nam.
5. <a id="p100437"></a>Detailed provisions on indemnification of Russian authorized organizations and Russian engaged organizations in respect of civil liability arising from a nuclear incident shall be agreed and stipulated in the contracts (agreements) concluded pursuant to Article 7 of this Agreement in accordance with the Vienna Convention on Civil Liability for Nuclear Damage dated May 21, 1963, and international practices.




1. <a id="p100439"></a>The laws and regulations of the Socialist Republic of Viet Nam regarding implementation of this Agreement shall be applied to the Russian authorized organizations, the Vietnamese authorized organizations, the Russian engaged organizations, the Vietnamese engaged organizations in compliance with this Agreement and provisions of this Article. In this case any laws, regulations, any modifications or interpretations coming into effect in the Socialist Republic of Viet Nam after the present Agreement is entered into force, shall be applied only if they do not contradict the provisions of this Agreement.
2. <a id="p100440"></a>If any new laws are adopted in the Socialist Republic of Viet Nam (except legislation that is connected with setting of prices, rates, contributions and payments for utilities provided by the Socialist Republic of Viet Nam), which come into force after the date when this Agreement is signed, and which negatively impact on the value and timing of contracts (agreements) in connection with NPP construction, nuclear fuel supply and development of physical protection system of the NPP, or impose a significant financial burden on the organizations party to such contracts (agreements), then such legislation shall not apply to those contracts (agreements) and organizations party to such contracts (agreements), including the Russian engaged organizations which shall be specified in the contracts (agreements) concluded with the Vietnamese authorized organizations, until the end of the warranty period of operation of the NPP.
3. <a id="p100441"></a>Notwithstanding the provisions of paragraph 2 of this Article, the Russian authorized organizations and the Russian engaged organizations, shall comply with any new Vietnamese legislation issued for reasons of national defense, national security and nuclear safety, after the date when this Agreement is signed. Due to compliance with such legislation, the Vietnamese authorized organizations shall provide compensation to the Russian authorized organizations and the Russian engaged organizations, under the provisions and procedure stipulated in the relevant contracts (agreements) between the Russian authorized organizations and the Vietnamese authorized organizations.
<a id="p100442"></a>The Russian and the Vietnamese authorized organizations shall hold negotiations based on the principles of honesty and good faith in order to find the way for fair abidance by this provision and to set it out in the contracts (agreements).
4. <a id="p100443"></a>The Vietnamese authorized organization shall promptly inform the Russian authorized organizations about changes in Vietnamese legislation issued for reasons of national defense, national security and nuclear safety after the date when this Agreement is signed, without any expense of the Russian authorized organizations and the Russian engaged organizations.




<a id="p100445"></a>Any disagreements between the Parties related to the implementation or interpretation of the provisions of this Agreement shall be resolved through consultations or negotiations between the Parties.




1. <a id="p100447"></a>In case of any discrepancy between this Agreement and contracts (agreements) concluded between the Russian authorized organizations and the Vietnamese authorized organizations in order to implement this Agreement, the provisions of this Agreement shall prevail.
2. <a id="p100448"></a>Russian authorized organizations and Vietnamese authorized organizations shall agree upon and determine the third country governing law applicable to their contracts (agreements) and the relationships arising therefrom, and shall determine a third country arbitral institution to which any disputes, disagreements, or claims arising from such contracts (agreements) shall be submitted for resolution by arbitration.
<a id="p100449"></a>The application of such governing law shall not be inconsistent with the fundamental principles of the Constitutions of the States of the Parties. Should any provision of such governing law be inconsistent with these fundamental principles, such provision shall not apply to that extent of such inconsistency without rendering invalid the choice of the governing law as a whole.
3. <a id="p100450"></a>The award resulting from such arbitration shall be final and binding for the parties of such contracts (agreements) from the date when it is issued and received by them. The Parties recognize that when an authorized organization seeks to enforce the award mentioned above in the territory of the Russian Federation or in the territory of the Socialist Republic of Viet Nam such enforcement shall be in accordance with the Convention on the Recognition and Enforcement of Foreign Arbitral Awards dated June 10, 1958, including the provisions of its Article 3.




1. <a id="p100452"></a>Issues related to taxation in connection with the implementation of this Agreement, in the part not regulated by this article, shall be regulated by the legislation of the State of each of the Parties, as well as taking into account the Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Viet Nam on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income dated May 27, 1993, and with regard to the context of the present Agreement.
<a id="p100453"></a>All suppliers of goods, works and services from third countries shall be subject to the rules established in the agreements on avoidance of double taxation and prevention of fiscal evasion signed by the Socialist Republic of Viet Nam with the related countries.
2. <a id="p100454"></a>The Russian authorized organizations and the Russian engaged organizations (except for Vietnamese legal entity) as well as their personnel (except for Vietnamese citizen) pay corporate income tax and personal income tax in the Russian Federation. The Vietnamese authorized organizations and Vietnamese engaged organizations and other Vietnamese legal entity as well as their personnel pay corporate income tax and personal income tax in the Socialist Republic of Vietnam.
<a id="p100455"></a>The Russian authorized organizations and Russian engaged organizations (except for Vietnamese legal entity), including their branches and permanent establishments, as well as their personnel (except for Vietnamese citizens) are exempt from the obligation to declare, assess, withhold or pay income tax related to this Agreement which is raised or withheld under the law of the Socialist Republic of Viet Nam. If such taxes are to apply to income of the Russian organizations or Russian personnel then the Vietnamese authorized organization shall pay or withhold the respective tax at its expense and such payments shall not involve funds provided by the Russian Party.
<a id="p100456"></a>The Vietnamese organizations, which sign contracts (agreements) for works and services in the Socialist Republic of Viet Nam with the Russian authorized organizations or the Russian engaged organizations, in accordance with the legislation of the Russian Federation are exempt from the obligation to declare, assess or pay income tax into the budget of the Russian Federation and are not obliged to reimburse for such taxes and fees to the Russian authorized organizations or the Russian engaged organizations. If such taxes are to apply to income of the Vietnamese organizations under the Russian legislation then the Russian authorized organizations or the Russian engaged organizations shall calculate and pay the respective tax from their own funds.
3. <a id="p100457"></a>Value Added Tax (VAT) under the legislation of the Socialist Republic of Viet Nam (except for VAT on imports as exempted under the paragraph 6 of this Article) imposed on all supplies, works, and services selling by the Russian authorized organizations within the scope of the Agreement shall be separated in the price of such supplies, works, and services and is to be paid by the Vietnamese authorized organization to the Russian authorized organization in addition to the price of supplies, works, and services from its own funds without involving funds of the Russian Party.
4. <a id="p100458"></a>VAT imposed in accordance with the legislation of the Russian Federation (if applicable) on works and services performed or provided in the Socialist Republic of Viet Nam by the Vietnamese organizations contracted with the Russian authorized organizations shall be separated in the price of such works and services and is to be paid by the Russian authorized organizations from their own funds.
5. <a id="p100459"></a>For the entire validity period of the present Agreement the Russian authorized organizations and the Russian engaged organizations, as well as their personnel (except for Vietnamese citizens) are exempt from the obligation to assess and make any payments for compulsory social insurance and compulsory health insurance that apply to foreign citizens temporarily working in the Socialist Republic of Viet Nam in accordance with its legislation. Such personnel shall not to be entitled to receive any compulsory social insurance and compulsory health insurance benefits in accordance with the legislation of the Socialist Republic of Viet Nam.
<a id="p100460"></a>If the provisions of treaties between the Socialist Republic of Viet Nam and a third country establish a different regime of the compulsory social insurance and compulsory health insurance for citizens of that third country, the provisions of such intergovernmental agreements between the Socialist Republic of Viet Nam and a third country shall prevail.
6. <a id="p100461"></a>Import of nuclear fuel to the Socialist Republic of Viet Nam in the form of ready-made complete fuel assemblies as well as import of absorbing rods, goods, equipment necessary for construction, commissioning and operation of the NPP, documentation as well as other items and material as per lists and in quantities mutually approved by the Russian authorized organizations and the Vietnamese authorized organizations shall be exempted in the Socialist Republic of Viet Nam from any taxes, import or similar duties, fees and charges or not to be subjected to any taxes (including but not limited to VAT), import or similar duties, fees and charges at the time of importation. Such exemptions shall also apply to goods and materials that are deemed necessary as per lists and in quantities mutually approved by the Russian authorized organizations and the Vietnamese authorized organizations for activities under this Agreement of the branches of the Russian organizations in the Socialist Republic of Viet Nam as well as works and services, which are performed on the territory of the Russian Federation.
7. <a id="p100462"></a>In order to implement this Agreement, the Russian authorized organizations and the Russian engaged organizations shall be provided with customs and taxation regime no less favorable than that applied to the Vietnamese organizations.
8. <a id="p100463"></a>If following the ruling of the tax authorities of the Socialist Republic of Viet Nam, the Russian authorized organizations and the Russian engaged organizations as well as their personnel are required to pay any taxes, duties, or fees from which they are exempted under the terms of this Agreement, then the Vietnamese authorized organization shall reimburse from its own expenses and without involving funds of the Russian party the full amount of such taxes, fees, or duties to the Russian authorized organizations, Russian engaged organizations.
9. <a id="p100464"></a>The Russian authorized organizations and the Russian engaged organizations being Russian legal entities, shall have right to denominate and pay income to their Russian personnel partially in Vietnamese Dongs in the Socialist Republic of Viet Nam and partially in Russian Rubles in the Russian Federation. The part of income to be paid in the Russian Federation is paid by the Russian authorized organizations and the Russian engaged organizations from the bank accounts opened in banks in the Russian Federation to the employee's bank account in the Russian Federation.
10. <a id="p100465"></a>The Vietnamese Party shall assure performance of all necessary actions for application of the provisions of this Agreement by tax, customs and other government agencies of the Socialist Republic of Viet Nam.
11. <a id="p100466"></a>The Vietnamese tax authority shall assist the Russian authorized organizations and the Russian engaged organizations in any taxation issues related to implementation of this Agreement.
12. <a id="p100467"></a>Any taxes, fees and duties levied or imposed on the Russian authorized organizations and the Russian engaged organizations in third countries shall be paid by and shall be the sole responsibility of the relevant Russian authorized organizations and the Russian engaged organizations.




<a id="p100469"></a>This Agreement may be amended upon the consent of both Parties and such amendments shall be made in writing. The amended provisions shall constitute an integral part of this Agreement and shall be executed as separate Protocols attached to this Agreement.




1. <a id="p100471"></a>This Agreement shall enter into force from the date of receipt through diplomatic channels of the last written notification upon the completion by the Parties of any domestic procedures necessary for its entry into force.
2. <a id="p100472"></a>This Agreement shall be not limited in time.
3. <a id="p100473"></a>Either Party may terminate this Agreement by sending a written notice of such intention to the other Party through diplomatic channels. The Agreement shall cease to be in effect 12 (twelve) months from the date of receipt of such notice.
4. <a id="p100474"></a>Termination of this Agreement shall not affect the rights and obligations of the Parties arising out of the performance of this Agreement prior to its termination, unless otherwise agreed upon by the Parties.
5. <a id="p100475"></a>From the date of entry into force of this Agreement, the Agreement between the Government of the Russian Federation and the Government of the Socialist Republic of Viet Nam on Cooperation in the Construction of a Nuclear Power Plant on the Territory of the Socialist Republic of Viet Nam dated October 31, 2010, shall cease to be in effect.
6. <a id="p100476"></a>The obligations of the Parties in accordance with Articles 9, 10, 14 - 17, 19, 20 of this Agreement shall remain in force in case of termination of this Agreement.

<a id="p100477"></a>The Agreement is done at Moscow on 23 March 2026 in duplicate, each in Russian, Vietnamese and English languages, whereby all texts shall be equally authentic. In case of any difference in interpretation of texts of this Agreement, the English text shall be used.



<a id="p100478"></a>

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