Circular 82/2026/TT-BTC standards for duty-free business places and management of duty-free business activities

CIRCULAR

Providing for standards applicable to duty-free business places and management of duty-free business activities

Pursuant to the Law on Customs No. 54/2014/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Government’s Resolution No. 66.17/2026/NQ-CP on reduction and amendment of sectors and trades subject to conditional business investment;

Pursuant to the Government’s Resolution No. 66.18/2026/NQ-CP on decentralization and the reduction and simplification of administrative procedures and business conditions;

Pursuant to the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department of Customs;

The Minister of Finance hereby promulgates the Circular providing for for standards applicable to duty-free business places and management of duty-free business activities.

Chapter I
GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides for standards applicable to duty-free business places; the management of duty-free business activities; and the connection of data and surveillance camera images for duty-free goods.

Article 2. Subjects of application

1. Duty-free traders.

2. Customs offices and customs officers.

3. Other relevant organizations and individuals.

Article 3. Interpretation of terms

In this Circular, the terms below are construed as follows:

1. Duty-free business place means a location where imported or domestically produced goods are stored, sold, and delivered to persons eligible to purchase duty-free goods in accordance with law. Duty-free business places include: duty-free shops; duty-free warehouses; and goods pick-up counters.

2. Isolation area of seaports, inland waterway ports engaged in export, import, exit, entry, and transit activities, international airports, international railway stations, and international land border gates (hereinafter referred to as the isolation area) means an isolated and secured area within a border-gate area located beyond the passport control.

3. Restricted area of an international airport (hereinafter referred to as the restricted area) means an isolated and secured area within the international passenger terminal located beyond passport control and before the customs clearance area.

Chapter II

STANDARDS FOR DUTY-FREE BUSINESS PLACES AND NOTIFICATION OF DUTY-FREE BUSINESS ACTIVITIES

Article 4. Standards for duty-free business places

1. Standards for the locations of duty-free shops, duty-free warehouses, and goods pick-up counters

a) For duty-free shops and duty-free warehouses: Within the isolation area of an international land border gate, an international railway station, a seaport, or an inland waterway port engaged in export, import, exit, entry, and transit activities; Within the isolation area or the restricted area of an international airport; Inland; Other locations where the establishment of duty-free business places is permitted in accordance with law.

b) For goods pick-up counters: Within the isolation area of an international land border gate, an international railway station, a seaport, an international airport, or an inland waterway port engaged in export, import, exit, entry, and transit activities.

2. Standards for facilities and technical systems to ensure customs inspection and supervision

a) Having an information system capable of managing, storing, and exporting e-data relating to goods brought into and taken out of duty-free business places and purchasers of duty-free goods, which is connected online to the customs e-data processing system.

b) Having a surveillance camera system for duty-free shops, duty-free warehouses, and goods pick-up counters that is connected online to the customs office, capable of monitoring the windows, entrances and exits, and the entire interior of the duty-free business place round the clock (24/7). The image data must be capable of retrieval and extraction and be retained for a minimum period of 6 months.

Article 5. Notification of the commencement of operations, expansion of the contiguous area, reduction, relocation, or transfer of ownership of duty-free business places

1. Where a duty-free trader intends to commence operations, expand the contiguous area, reduce, relocate, or transfer the ownership of a duty-free business place, it shall make a self-declaration and submit a notification to the Regional Customs Sub-Department using Form No. 01 in the Appendix to this Circular via the Customs Portal (online public services section).

2. Within 10 working days from the date of receipt of the trader's notification via the Customs Portal (online public services section), the Regional Customs Sub-Department shall, in coordination with the Department of Customs and the duty-free trader, establish the connection and exchange of data between the trader's information system and the customs e-data processing system. The Regional Customs Sub-Department shall also coordinate with the duty-free trader in establishing the connection and exchange of surveillance camera data and shall prepare a written record confirming whether the duty-free business place satisfies the standards prescribed in Article 4 of this Circular.

Where the duty-free business place satisfies the prescribed standards, the duty-free trader shall issue a self-declaration of compliance with the standards for duty-free business using Form No. 02 in the Appendix to this Circular and simultaneously submit it to the Regional Customs Sub-Department via the Customs Portal (online public services section).

After receipt of the trader's self-declaration of compliance with the standards for duty-free business, the Regional Customs Sub-Department shall send a document to the Department of Customs for updating relevant information and assigning a warehouse location code to the duty-free business place.

Where the duty-free business place does not satisfy the prescribed standards, the duty-free trader shall complete the standards prescribed in Article 4 of this Circular; notify the customs office to inspect the connection and exchange of data and surveillance camera images (for cases in which the standards specified in Clause 2, Article 4 of this Circular apply); and issue a self-declaration of compliance with the standards for duty-free business using Form No. 02 in the Appendix to this Circular, while simultaneously submitting it to the Regional Customs Sub-Department via the Customs Portal (online public services section) for the customs office to assign a location code in accordance with regulations.

3. Within 10 working days after the duty-free trader successfully submits the notification to the Regional Customs Sub-Department via the Customs Portal (online public services section) in accordance with Clause 1 of this Article, if the Regional Customs Sub-Department raises no objection, the duty-free trader shall issue a self-declaration of compliance with the standards for duty-free business using Form No. 02 in the Appendix to this Circular, simultaneously submit it to the Regional Customs Sub-Department via the Customs Portal (online public services section), and commence the operation of the duty-free warehouse, duty-free shop, or goods pick-up counter.

Article 6. Suspension of duty-free business activities

1. Cases of suspension

a) Suspension at the request of the duty-free trader;

b) Suspension of the movement of goods into and out of the duty-free warehouse or duty-free shop where the duty-free trader fails to maintain the standards prescribed in Article 4 of this Circular; or suspension of operations where, upon inspection by the Regional Customs Sub-Department, the duty-free trader fails to satisfy the standards it has declared.

2. In case of suspension under Point a, Clause 1 of this Article

a) A duty-free trader wishing to suspend its duty-free business activities shall submit a notification using Form No. 01 in the Appendix to this Circular to the Regional Customs Sub-Department via the Customs Portal (online public services section).

b) During the period in which a duty-free business place is under suspension, if the duty-free trader wishes to resume duty-free business activities, it shall submit a written notification of resumption of operations of the duty-free business place, using Form No. 01 in the Appendix to this Circular, to the Regional Customs Sub-Department via the Customs Portal (online public services section).

c) Upon receipt of the duty-free trader's notification of suspension or resumption of operations, the Regional Customs Sub-Department shall send a document to the Customs Department for monitoring purposes.

3. In case of suspension under Point b, Clause 1 of this Article

a) Where a duty-free business place is found not to satisfy the prescribed standards, the customs office shall issue a written notice to the duty-free trader requiring the suspension of the movement of goods into and out of the duty-free warehouse or duty-free shop; or suspension of operations where, upon inspection by the Regional Customs Sub-Department, the duty-free trader fails to satisfy the standards it has declared;

b) The duty-free trader shall rectify the non-compliant standards within a maximum period of 6 months from the customs office's notice of suspension or suspension of operations. Where the non-compliant standards have not been rectified upon expiration of the above time limit, the duty-free trader shall submit a notice of suspension, using Form No. 01 in the Appendix to this Circular, to the Regional Customs Sub-Department via the Customs Portal (online public services section).

c) After rectification, the duty-free trader shall submit a written notification of the resumption of operations of the duty-free business place, using Form No. 01 in the Appendix to this Circular, to the Regional Customs Sub-Department via the Customs Portal (online public services section).

d) The duty-free trader shall coordinate with the customs office in establishing the connection and exchange of data, preparing the record of inspection, and issuing the self-declaration of compliance with the standards for duty-free business in accordance with Clauses 2 and 3, Article 5 of this Circular.

4. During the period of suspension, the duty-free trader shall preserve the goods in their existing condition. The customs office shall supervise the quantity of goods remaining at the duty-free business place and shall not carry out customs procedures for goods brought into or taken out of such place. For temporarily imported goods whose permitted storage period in Vietnam has expired, the duty-free trader shall carry out the procedures for handling goods whose permitted storage period in Vietnam has expired in accordance with regulations.

5. Upon expiration of the suspension period, if the duty-free trader neither notifies the resumption of operations nor submits a notice of continued suspension, the customs office shall continue to monitor the quantity of goods remaining at the duty-free business place and shall not carry out customs procedures for goods brought into or taken out of such place. For temporarily imported goods whose permitted storage period in Vietnam has expired, the duty-free trader shall carry out the procedures for handling goods whose permitted storage period in Vietnam has expired in accordance with regulations.

Article 7. Termination of duty-free business activities

1. Where a duty-free trader no longer intends to conduct duty-free business activities, it shall:

a) Handle the goods remaining at the duty-free business place in accordance with law.

b) Submit a notice of termination of duty-free business activities, using Form No. 01 in the Appendix to this Circular, to the Regional Customs Sub-Department via the Customs Portal (online public services section).

c) After receipt of the Regional Customs Sub-Department's confirmation that the handling of the goods remaining at the duty-free business place has been completed, issue a self-declaration of termination of duty-free business activities, using Form No. 02 in the Appendix to this Circular, and simultaneously submit it to the Regional Customs Sub-Department via the Customs Portal (online public services section).

2. The Regional Customs Sub-Department shall

a) Inspect the handling of the goods remaining at the duty-free business place in accordance with regulations, within 10 working days after receipt of the duty-free trader's notification via the Customs Portal (online public services section).

b) Where the handling of the remaining goods has been completed, notify the duty-free trader, via the Customs Portal (online public services section), that the handling of the goods remaining at the duty-free business place has been completed.

Where the handling of the remaining goods has not been completed, the Regional Customs Sub-Department shall instruct the duty-free trader to handle the remaining goods in accordance with law.

c) Based on the duty-free trader's self-declaration of the termination of duty-free business activities, notify the Customs Department of the termination of the trader's duty-free business activities for updating in the customs e-data processing system.

Chapter III
IMPLEMENTATION ORGANIZATION

Article 8. Responsibilities of traders

1. To assume responsibility before law for the information notified to the customs office and retain documentary evidence demonstrating compliance with the prescribed standards when notifying the commencement of operations, expansion of the contiguous area, reduction, relocation, transfer of ownership, suspension, or termination of the operation of a duty-free business place in accordance with this Circular; and to comply with other laws on duty-free business activities.

2. To ensure the continuous operation of the information system and customs surveillance camera system prescribed in Clause 2, Article 4 of this Circular, and to provide surveillance camera image data to the customs office upon request. Where the information system or customs surveillance camera system encounters a malfunction requiring rectification, the duty-free trader shall immediately notify the customs office managing the duty-free business place so that appropriate supervision and management measures may be implemented.

3. To exercise other rights and perform other obligations in accordance with the customs law and specialized laws relating to operation of duty-free business places.

Article 9. Responsibilities of customs offices

1. The Department of Customs

a) To develop and operate the customs e-data processing system.

b) To provide guidance on the connection and exchange of data between the duty-free trader's information system and the customs e-data processing system in accordance with Clause 2, Article 5 of this Circular.

c) To update information on duty-free business places and assign warehouse location codes to duty-free business places.

d) To promulgate data exchange standards applicable to the exchange of data between the customs office and duty-free traders.

dd) To inspect duty-free business places on the basis of risk management or where indications of violations are detected.

2. Regional Customs Sub-Departments

a) To monitor, assist, and provide guidance to duty-free traders during the course of their operations.

b) To conduct regular supervision of duty-free business places and periodically (every 3 or 6 months) inspect whether duty-free traders continue to satisfy the standards they have declared. Where a duty-free trader fails to satisfy the declared standards, the Regional Customs Sub-Department shall require the trader to suspend operations and rectify the deficiencies.

c) To notify the Department of Customs in accordance with Articles 5, 6, and 7 of this Circular.

3. Customs office managing the duty-free business places

a) To carry out customs procedures and supervise duty-free goods after the duty-free trader has issued its self-declaration of compliance with the standards for duty-free business.

b) To organize the supervision of operation of the duty-free business place through the surveillance camera system and the customs e-data processing system on the basis of risk management. Where a violation is detected, it shall be handled in accordance with law.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 10. Effect

This Circular takes effect from July 01, 2026.

Article 11. Transitional provisions

1. Duty-free business places that have been recognized and commenced operations before the effective date of this Circular may continue their operations and are not required to submit a notification of duty-free business activities. Duty-free traders shall be responsible for maintaining and ensuring compliance with the standards prescribed in Article 4 of this Circular.

2. Where a duty-free business place recognized before the effective date of this Circular undergoes expansion of the contiguous area, reduction, relocation, transfer of ownership, suspension of operations, or termination of operations, this Circular shall apply.