Beginning in 2005, Vietnam introduced a concept and rules of logistics services in Vietnam Commercial Law 2005 and after that is Decree 140/2007/ND-CP. Despite of the young age, Vietnam logistics companies are moving forward in order to be able to provide integrated services as 3PL companies. This paper introduces the concept of 3PL enterprises, analyzes the development situation of 3PL enterprises of Vietnam and offers some recommendations for the development of these enterpries.