The export cargo is ready for loading from Jan. 1 to Jan. 10, the first source said, declining to be identified as he was not authorised to speak with media.

"The export volume and price are still subject to negotiations with potential buyers," the source added.

A third source at the refinery told Reuters in November that the facility was seeking government permission to export its first batch of 30,000 tonnes of jet fuel.

"Exporting the first batch will help us secure an ISO certificate for the product," the first source said, adding that the refinery would sell jet fuel in the domestic market after that under a deal signed with Vietnam Oil and Gas group, or PetroVietnam.

The 200,000-barrels-per-day Nghi Son refinery, located 260 km (160 miles) south of Hanoi, began commercial production on Nov. 14 after months of tests.

The $9 billion refinery is 35.1 percent owned by Japan's Idemitsu Kosan Co, 35.1 percent by Kuwait Petroleum, 25.1 percent by PetroVietnam and 4.7 percent by Mitsui Chemicals Inc.

Energy companies do not typically comment on private deals.

(Reporting by Khanh Vu; Editing by Joseph Radford)