Decree 273/2026/ND-CP on duty-free business

DECREE

On duty-free business

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Commercial Law No. 36/2005/QH11;

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14;

Pursuant to the Law on Import Duty and Export Duty No. 107/2016/QH13;

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15;

Pursuant to the Law on Investment No. 61/2020/QH14;

Pursuant to the Law on Excise Tax No. 66/2025/QH15;

Pursuant to the Customs Law No. 54/2014/QH13;

Pursuant to the Law on Tax Administration No. 38/2019/QH14; the Law Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Handling of Administrative Violations No. 56/2024/QH15;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property No. 90/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on duty-free business.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree prescribes customs management, customs procedures, and customs examination and supervision for duty-free business activities.

Article 2. Subjects of application

1. Persons on exit, in transit, or on entry.

2. Entities entitled to privileges and immunities in Vietnam.

3. Crew members working on international seagoing vessels.

4. Passengers on international flights to and from Vietnam.

5. Enterprises eligible for duty-free business in accordance with the law provisions.

6. Customs offices and customs officers.

7. Operators of seaports, international civil airports, and international railway stations.

8. Management boards of international land border-gate economic zones, and units assigned to manage international land border gates.

9. Organizations having rights and obligations related to duty-free sales activities.

10. Other State agencies coordinating in the state management of duty-free business activities.

Article 3. Management principles for duty-free goods

1. Tax policies for goods brought into duty-free shops or duty-free warehouses for sale shall comply with the relevant law provisions on tax and tax administration.

2. Specialized management policies for goods brought into duty-free shops or duty-free warehouses for sale shall comply with the relevant law provisions on specialized management.

3. Goods brought into duty-free shops for sale include: Goods temporarily imported from abroad, non-tariff zones or bonded warehouses; and goods from the domestic market permitted for circulation in accordance with the Vietnamese law provisions.

Goods temporarily imported from abroad, non-tariff zones or bonded warehouses brought into duty-free shops for sale must be items not on the list of goods prohibited from import or suspended from import in accordance with the law on foreign trade management and customs management under the temporary import, re-export mechanism.

Goods from the domestic market permitted for circulation in accordance with the law provisions brought into duty-free shops for sale must be items not on the list of goods prohibited from export or suspended from export. In cases where the goods are conditional export items, they must satisfy the conditions in accordance with the law provisions.

4. Goods from the domestic market permitted for circulation in accordance with the Vietnamese law provisions brought into duty-free shops for sale shall be managed and supervised by customs offices on the basis of notices of the list of goods brought into duty-free shops or duty-free warehouses by duty-free business enterprises.

5. Goods sold at duty-free shops must be stored at duty-free shops or duty-free warehouses of duty-free business enterprises.

6. The storage duration of goods at duty-free shops shall comply with Point a, Clause 2, Article 47 of the Customs Law No. 54/2014/QH13 dated June 23, 2014.

7. Tobacco, cigars, liquor, and beer items sold at duty-free shops must be affixed with "VIETNAM DUTY NOT PAID" stamps issued by the Ministry of Finance. The positions for affixing "VIETNAM DUTY NOT PAID" stamps shall comply with Appendix I to this Decree. Stamps must be affixed before being displayed for sale at duty-free shops or before being delivered to purchasers in cases where the goods are directly dispatched from duty-free warehouses to purchasers.

8. For goods that are broken, damaged, degraded, sub-standard or expired and cannot be sold for consumption: The enterprise shall make a written record on the status of the goods for destruction (certified by the customs office managing the duty-free shop or duty-free warehouse) and organize the destruction under regulations. Before carrying out the destruction, the enterprise must submit a specific written notice on the destruction plan to the customs office managing the duty-free shop or duty-free warehouse for organizing the supervision of the destruction under regulations.

9. For goods that are samples or trial products brought into duty-free shops for purchasers to try (perfume scent strips, liquor, cosmetics, perfume, etc.), and imported bags or packaging used to hold duty-free goods for purchasers, the enterprise shall manage these goods separately, ensure their proper use purposes, and submit a settlement report to the customs office in accordance with Article 19 of this Decree.

Article 4. Currency used in duty-free sales transactions

1. Vietnamese Dong.

2. Foreign currencies, including United States Dollar (USD) and Euro (EUR).

3. Currencies of countries sharing a land border with the location of the duty-free shop in border areas.

4. Currencies of the countries where international flights of airlines established and operating in accordance with the Vietnamese law provisions make entries or transits.

Article 5. Eligible purchasers and conditions for purchasing duty-free goods

1. Persons on exit or in transit after completing exit or transit procedures, or persons awaiting exit are permitted to purchase duty-free goods.

a) Persons on exit or in transit through international land border gates, international railway stations, seaports, and international civil airports are permitted to purchase duty-free goods at duty-free shops located within isolation areas;

b) Persons awaiting exit are permitted to purchase duty-free goods at inland duty-free shops and receive them at the pick-up counters within the isolation areas of international border gates from which the passengers depart;

c) In addition to the pick-up locations prescribed in this Clause, purchasers prescribed at Point a and Point b of this Clause are permitted to receive goods abroad.

2. Passengers on international flights departing from Vietnam are permitted to purchase duty-free goods on the outbound aircraft. Passengers on international flights to Vietnam are permitted to purchase duty-free goods on the aircraft operating the international flight to Vietnam.

3. Persons on entry are permitted to purchase duty-free goods at duty-free shops located within restricted areas of international civil airports immediately after completing entry procedures, and are not permitted to purchase duty-free goods after leaving the restricted areas of the international civil airports.

4. Entities entitled to privileges and immunities in Vietnam are permitted to purchase duty-free goods at inland duty-free shops. When purchasing duty-free goods for an organization, the allowance logbook must be presented. When purchasing duty-free goods for an individual, the allowance logbook must be presented together with the identity card issued by the Ministry of Foreign Affairs.

5. Purchasers who are crew members working on international seagoing vessels (including foreign-flagged vessels and Vietnamese-flagged vessels operating on international routes) are permitted to purchase duty-free goods at seaports and inland duty-free shops for personal needs and collective daily-life needs of the crew members for use on board during the period the vessels anchor at Vietnamese seaports, and for use on board outside the territorial waters of Vietnam after the vessels depart.

a) In case of purchasing duty-free goods for personal needs of a crew member, the passport or the shore pass of the crew member must be presented;

b) In case of purchasing duty-free goods for collective daily-life needs of the crew members during the period the vessel anchors at a Vietnamese seaport, the purchaser must provide information on the vessel number, the date of entry of the vessel, and the passport number of each crew member;

c) In case duty-free goods serve the needs of the crew members for the subsequent journey outside the territorial waters of Vietnam, the purchaser must provide information on the vessel number, the date of entry of the vessel, and the passport number of each crew member. Goods must be brought into the storage hold of the vessel so that the customs office where the vessel departs can conduct customs sealing, certification, and customs supervision until the vessel departs.

6. In the course of implementation, in cases where personal information of a duty-free goods purchaser can be exploited from the National Population Database, other national databases, or specialized databases, the duty-free goods purchaser shall not be required to produce paper copies of documents providing such information.

Article 6. Duty-free allowances

1. Persons on exit, in transit, or persons awaiting exit as prescribed in Clause 1, Article 5 of this Decree, or passengers on outbound international flights from Vietnam as prescribed in Clause 2, Article 5 of this Decree, may purchase duty-free goods without restriction on quantity and value, but shall take responsibility by themselves for procedures and allowances to import into the country of entry.

2. Passengers on international flights to Vietnam and persons on entry as prescribed in Clauses 2 and 3, Article 5 of this Decree, may purchase duty-free goods according to the allowances prescribed in Clauses 1 and 2, Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty.

3. Entities prescribed in Clause 4, Article 5 of this Decree may purchase duty-free goods according to the allowances prescribed in Article 5 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty. In case of purchasing goods at duty-free shops within international land border gates, international railway stations, seaports, or international civil airports, the allowances applicable to persons on exit or entry shall apply.

4. Entities prescribed at Points a and b, Clause 5, Article 5 of this Decree may purchase duty-free goods for personal needs and collective daily-life needs of crew members on international seagoing vessels during the period the seagoing vessels anchor at Vietnamese seaports; the allowance for each crew member per anchoring turn at a Vietnamese seaport is prescribed as follows:

a) Liquor with alcohol content of 20% or more: 1.5 liters; or liquor with alcohol content of less than 20%: 2.0 liters; or alcoholic beverages, beer: 3.0 liters.

For liquor in sealed bottles, flasks, jars or cans (hereinafter collectively referred to as bottles) with a volume exceeding the allowance specified at Point a, Clause 4 of this Article but not exceeding 01 liter, the entire bottle shall be exempt from duty. In cases where the volume exceeds 01 liter, the volume in excess of the allowance shall be subject to tax in accordance with law;

b) 200 cigarettes; or 250 grams of shredded tobacco or 20 cigars.

5. Entities prescribed at Point c, Clause 5, Article 5 of this Decree may purchase duty-free goods without limitation in quantity and value for use on board the vessel outside the territorial waters of Vietnam after the vessel’s exit.

Chapter II

CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION FOR DUTY-FREE BUSINESS ACTIVITIES

Article 7. Customs procedures, customs inspection and supervision for goods brought for sale at duty-free shops

1. For goods temporarily imported from abroad, non-tariff zones and bonded warehouses: Enterprises shall carry out temporary import procedures in accordance with the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control and the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

2. For goods brought from the domestic market into duty-free shops or duty-free warehouses: Enterprises shall send the list of goods brought into/out of duty-free shops or duty-free warehouses according to the information criteria in Form No. 08a, Form No. 08b, and Form No. 08c of Appendix II to this Decree to the customs e-data processing system. The customs office managing the duty-free shop or duty-free warehouse shall grant or refuse approval, together with the reasons for refusal, to the enterprise through the customs e-data processing system within 02 working hours from the time the system receives the information. After receiving the feedback from the customs e-data processing system, the enterprise is permitted to bring the goods into the duty-free shop or duty-free warehouse. When the enterprise brings the goods into the duty-free shop or duty-free warehouse, the customs office shall check and compare the physical goods with the enterprise’s list of goods through the customs e-data processing system to confirm the actual goods brought into the duty-free shop or duty-free warehouse.

In cases where the customs e-data processing system encounters an incident, the enterprise shall notify in writing the bringing of goods into the duty-free warehouse or duty-free shop according to Form No. 08/DSHH of Appendix III to this Decree and send the data to the customs e-data processing system within 24 hours from the time the incident of the customs e-data processing system is remedied.

In cases where there are doubts about the list of goods, within 02 working hours from the time the customs e-data processing system responds, the customs office managing the duty-free shop or duty-free warehouse shall conduct an examination and comparison of the information on the customs e-data processing system with the physical goods brought into the duty-free shop or duty-free warehouse of the enterprise. In cases where there are signs of violation, the Director of the Customs Branch shall issue a decision on physical inspection of stock inventory of the duty-free shop or duty-free warehouse. The organization and implementation of the inspection shall be conducted no later than 10 working days from the date the decision is signed.

For complicated cases, the Director of the Customs Branch shall issue a decision to extend the inspection duration, which must not exceed 05 working days from the date of conclusion of the inspection written on the inspection decision.

The inspection contents and inspection results shall be recorded in an inspection record according to Form No. 11/BBKT of Appendix III to this Decree.

The customs office shall conduct confirmation of the actual goods brought into the duty-free shop or duty-free warehouse according to the physical inspection results through the customs e-data processing system.

Article 8. Customs procedures, customs inspection and supervision for goods transferred between duty-free warehouses and duty-free shops

1. In cases where goods are transferred between duty-free warehouses, between duty-free shops, or between adjacent duty-free warehouses and duty-free shops, the duty-free business enterprise shall take responsibility by themselves for tracking and management.

2. In cases where goods are transferred between duty-free warehouses, between duty-free shops, or between duty-free warehouses and duty-free shops located at different positions but within the same isolation areas or restricted areas

a) The enterprise shall be responsible for sending the list of goods transferred between duty-free warehouses and duty-free shops according to Form No. 11 of Appendix II to this Decree to the customs e-data processing system before transporting the goods.

In cases where the customs e-data processing system encounters an incident, the enterprise shall notify in writing the transportation of goods to the customs office and send the data to the customs e-data processing system within 24 hours from the time the incident of the customs e-data processing system is remedied;

b) The customs office managing the duty-free shop or duty-free warehouse shall grant or refuse approval, together with the reasons for refusal, for the goods transfer information to the enterprise through the customs e-data processing system within 02 working hours from the time the system receives the information.

The customs office managing the duty-free shop or duty-free warehouse shall be responsible for conducting physical inspection of the transported goods on the basis of applying risk management or when there are signs of law violation, and approving the written notice of the enterprise regarding the transportation in cases where the customs e-data processing system encounters an incident;

c) Immediately after the customs e-data processing system is remedied, the customs office managing the duty-free shop or duty-free warehouse shall be responsible for notifying (in writing, via email, telephone, fax, etc.) the duty-free business enterprise.

3. In cases where goods are transferred between duty-free warehouses, between duty-free shops, or between duty-free warehouses and duty-free shops located at different positions and outside isolation areas or restricted areas under the management of the same customs unit

a) The enterprise shall be responsible for sending the list of goods transferred between duty-free warehouses and duty-free shops according to Form No. 11 of Appendix II to this Decree to the customs e-data processing system before transporting the goods. In cases where the customs e-data processing system encounters an incident, the enterprise shall submit a notice in writing regarding the transportation and may transport the goods only after obtaining approval from the customs office. Within 24 hours from the time the incident is remedied, the enterprise must send the data to the customs e-data processing system. The enterprise shall be responsible for transporting the goods to the exact registered destination;

b) The customs office managing the duty-free shop or duty-free warehouse shall be responsible for supervising goods loaded onto means of transport for transportation between the duty-free warehouse and the duty-free shop; granting transportation approval on the customs e-data processing system or on the document produced by the enterprise immediately after conducting customs sealing of the goods. Customs sealing of goods shall be conducted before transportation, with the customs seal number clearly written on the paper copy of the enterprise. When the goods are transported to the destination, the customs office managing the duty-free shop or duty-free warehouse shall inspect the customs seals, confirm on the customs e-data processing system or on the document produced by the enterprise, and conduct supervision of the goods brought into the duty-free warehouse or duty-free shop;

c) The customs office managing the duty-free shop or duty-free warehouse shall perform the tasks prescribed at Point c, Clause 2 of this Article.

4. In cases where goods are transferred between duty-free warehouses, between duty-free shops, or between duty-free warehouses and duty-free shops of an enterprise that has multiple duty-free shops and duty-free warehouses at different locations under the management of different customs units

a) The enterprise shall be responsible for sending the list of goods transferred between duty-free warehouses and duty-free shops according to Form No. 11 of Appendix II to this Decree to the customs e-data processing system before transporting the goods to the duty-free shop or duty-free warehouse under the management of another customs unit.

In cases where the customs e-data processing system encounters an incident, the enterprise shall send a written document regarding the transportation to the customs office and may transport the goods only after obtaining approval from the customs office. Within 24 hours from the time the incident is remedied, the enterprise must send the data to the customs e-data processing system.

The enterprise shall be responsible for transporting the goods in their original conditions to the locations of the duty-free shops or duty-free warehouses in compliance with the information sent to the customs e-data processing system or written in the document regarding the transportation.

b) The customs office from which the goods are transferred shall:

Supervise goods loaded onto means of transport and conduct customs sealing;

Based on the information sent by the enterprise to the customs e-data processing system, make a written record of transfer of duty-free goods transported under customs supervision through the customs e-data processing system according to Form No. 04 of Appendix II to this Decree. In cases where the customs e-data processing system encounters an incident, the customs office from which the goods are transferred shall, based on the document regarding the transportation (paper copy) produced by the enterprise, make a written record of transfer of duty-free goods transported under customs supervision according to Form No. 04/BBBG of Appendix III to this Decree, and hand it over to the enterprise for submission to the customs office managing the duty-free shop or duty-free warehouse to which the goods are transported;

Track information on the transported goods, and take the prime responsibility for tracing in cases where the transportation duration expires but the goods have not arrived at the destination;

Track the transfer of goods between duty-free shops and duty-free warehouses on the customs e-data processing system.

c) The customs office to which the goods are transported shall:

Based on the written record of transfer made by the customs office from which the goods are transferred, conduct supervision of goods brought from the means of transport into the duty-free warehouse or duty-free shop;

Confirm on the system for written records of transfer or confirm on the paper copy produced by the enterprise and hand it over to the enterprise for archive in cases where the customs e-data processing system encounters an incident;

Track information on the transported goods, and coordinate with the customs office from which the goods are transferred to trace in cases where the transportation duration expires but the goods have not arrived at the destination;

Track the transfer of goods between duty-free shops and duty-free warehouses on the customs e-data processing system.

Article 9. Customs procedures, customs inspection and supervision for goods transferred between duty-free warehouses and aircraft for duty-free sales on international flights to and from Vietnam

1. Responsibilities of the duty-free business enterprise:

a) In cases where the duty-free warehouse is located within an isolation area

The enterprise shall send information on the goods delivery and receipt slip according to Form No. 06a, Form No. 06b and the statements of cash amounts according to Form No. 07 of Appendix II to this Decree to the customs e-data processing system before transporting the goods from the duty-free warehouse onto the aircraft and within 24 hours after the goods are transported from the aircraft back to the duty-free warehouse.

In cases where the customs e-data processing system encounters an incident, the enterprise shall send the goods delivery and receipt slip according to Form No. 06/PGHKVTB and the statements of cash amounts according to Form No. 07/BKTMKVTB of Appendix III to this Decree to the customs office and send the data to the customs e-data processing system within 24 hours from the time the incident of the customs e-data processing system is remedied.

b) In cases where the duty-free warehouse is not located within an isolation area

When bringing cash and goods from the duty-free warehouse onto the aircraft: The enterprise shall be responsible for sending information on the goods delivery and receipt slip according to Form No. 06a and the statements of cash amounts according to Form No. 07 of Appendix II to this Decree to the customs e-data processing system. The enterprise may transport the goods only after obtaining approval from the customs office on the customs e-data processing system.

In cases where the customs e-data processing system encounters an incident, the enterprise shall send the goods delivery and receipt slip according to Form No. 06/PGHKVTB and the statements of cash amounts according to Form No. 07/BKTMKVTB of Appendix III to this Decree to the customs office and send the data to the customs e-data processing system within 24 hours from the time the incident of the customs e-data processing system is remedied. The enterprise may transport the goods only after obtaining approval for Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB produced by the enterprise from the customs office.

For unsold goods returned from international flights: The duty-free business enterprise shall seal the means of transport carrying duty-free goods before removing such means of transport from the aircraft. The enterprise shall be responsible for transporting the duty-free goods from the aircraft back to the duty-free warehouse. Within 24 hours from the time the aircraft parks at the designated position under regulations, the duty-free business enterprise shall send information on the unsold goods returned from international flights according to Form No. 06b and the statements of cash amounts according to Form No. 07 of Appendix II to this Decree to the customs e-data processing system.

In cases where the customs e-data processing system encounters an incident, the enterprise shall send the goods delivery and receipt slip according to Form No. 06/PGHKVTB and the statements of cash amounts according to Form No. 07/BKTMKVTB of Appendix III to this Decree to the customs office and send the data to the customs e-data processing system within 24 hours from the time the incident of the customs e-data processing system is remedied.

2. Responsibilities of the customs office managing the duty-free warehouse:

a) In cases where the duty-free warehouse is located within an isolation area

The customs office managing the duty-free warehouse shall be responsible for conducting physical inspection of the transported goods on the basis of applying risk management or when there are signs of law violation.

In cases where the customs e-data processing system encounters an incident, the customs office managing the duty-free warehouse shall approve Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB of Appendix III to this Decree within 02 working hours from the time of receiving the written document from the enterprise. Immediately after the customs e-data processing system is remedied, the customs office managing the duty-free warehouse shall be responsible for notifying (in writing, via email, telephone, fax, etc.) the duty-free business enterprise that the customs e-data processing system has been remedied.

b) In cases where the duty-free warehouse is not located within an isolation area

When bringing cash and goods from the duty-free warehouse onto the aircraft: The customs office managing the duty-free warehouse shall conduct supervision of goods loaded onto the means containing duty-free goods, conduct customs sealing, and approve Form No. 06a and Form No. 07 of Appendix II to this Decree on the customs e-data processing system immediately after the enterprise sends them, or approve Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB of Appendix III to this Decree immediately after the enterprise produces them.

For unsold goods returned from international flights: The customs office managing the duty-free warehouse shall conduct supervision of the means containing unsold duty-free goods returned from international flights brought into the warehouse, and check the customs seals on the means containing duty-free goods. The customs office shall confirm Form No. 06b and Form No. 07 of Appendix II to this Decree on the customs e-data processing system, or confirm Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB of Appendix III to this Decree produced by the enterprise.

The head of the customs office managing the duty-free warehouse shall decide to conduct physical inspection of the goods transported from the duty-free warehouse to the isolation area on the basis of applying risk management or when there are signs of law violation.

3. Responsibilities of the customs office of the international airport border gate where the aircraft departs in cases where the duty-free warehouse is not located within an isolation area:

a) Conducting comparison of the customs seals when the means containing duty-free goods is brought into the isolation area.

b) Conducting physical inspection of the goods transported within the isolation area on the basis of applying risk management or when there are signs of law violation.

Article 10. Customs procedures, customs inspection and supervision for goods transferred between different duty-free warehouses of a duty-free business enterprise and aircraft for sale on international flights to and from Vietnam in cases where the aircraft enters at an international airport different from the international airport from which the aircraft departs

1. Responsibilities of the duty-free business enterprise:

Fulfilling the responsibilities prescribed in Clause 1, Article 9 of this Decree and additionally performing the following tasks:

a) Sending information on the goods delivery and receipt slip according to Form No. 06b of Appendix II to this Decree to the customs e-data processing system immediately after the goods are brought into the duty-free warehouse at the international airport where the aircraft enters or the goods are brought directly from the inbound aircraft to the duty-free warehouse where the aircraft departs.

In cases where the customs e-data processing system encounters an incident, the enterprise shall send the goods delivery and receipt slip according to Form No. 06/PGHKVTB of Appendix III to this Decree to the customs office and send the data to the customs e-data processing system within 24 hours from the time the incident of the customs e-data processing system is remedied.

b) Storing the means containing duty-free goods in the duty-free warehouse of the enterprise in a separate area at the airport of entry equipped with surveillance cameras, ensuring that it is distinguishable from other goods and means containing duty-free goods in the duty-free warehouse, in cases where the goods are brought into the duty-free warehouse of the enterprise at the international airport where the aircraft enters;

c) Transporting the goods from the inbound aircraft to the duty-free warehouse at the airport where the aircraft departs in compliance with the time specified in the written record of transfer prescribed at Point c, Clause 3 of this Article.

2. Responsibilities of the customs office of the international airport border gate where the aircraft departs:

a) Complying with the provisions in Clauses 2 and 3, Article 9 of this Decree when the means containing duty-free goods is transported from the duty-free warehouse onto the aircraft.

b) Based on the written record of transfer prescribed at Point c, Clause 3 of this Article, conducting supervision of the means containing duty-free goods brought from the means of transport into the duty-free warehouse at the airport of departure; confirming on Form No. 04 of Appendix II to this Decree on the customs e-data processing system, or signing and affixing the customs officer stamp, clearly writing the date, month, and year of confirmation on the written record of transfer produced by the enterprise and returning it to the enterprise; updating the information of the arrived goods on the customs e-data processing system.

c) Tracking information on the transportation process of the means containing duty-free goods, coordinating with the customs office of the international airport border gate where the aircraft enters to verify in cases where the duration specified in the written record of transfer prescribed at Point c, Clause 3 of this Article expires but the means containing duty-free goods has not been transported to the international airport where the aircraft departs.

3. Responsibilities of the customs office of the international airport border gate where the aircraft enters:

a) Based on the information on the goods delivery and receipt slip according to Form No. 06b of Appendix II to this Decree sent by the enterprise on the customs e-data processing system prescribed at Point a, Clause 1 of this Article, conducting supervision of the means containing duty-free goods from the inbound aircraft to the duty-free warehouse at the airport of entry, in cases where the goods are brought into the duty-free warehouse at the international airport where the aircraft enters;

b) Confirming the amount of cash brought down from the aircraft on the customs e-data processing system immediately after the enterprise sends it;

c) Based on the information on the goods delivery and receipt slip prescribed at Point a, Clause 1 of this Article, conducting customs sealing of the means containing duty-free goods, making a written record of transfer of the means containing duty-free goods through the customs e-data processing system according to Form No. 04 of Appendix II to this Decree, and updating the customs seal number into the written record of transfer.

In cases where the customs e-data processing system encounters an incident, making a written record of transfer of the means containing duty-free goods according to Form No. 04/BBBG of Appendix III to this Decree, and handing over 01 copy of the written record of transfer to the enterprise to transfer the means containing duty-free goods to the customs office of the international airport border gate where the aircraft departs;

d) Tracking information on the transportation process of the means containing duty-free goods, and taking the prime responsibility for verification in cases where the duration specified in the written record of transfer expires but confirmation from the customs office of the international airport border gate where the aircraft departs as prescribed at Point b, Clause 2 of this Article has not been received.

Article 11. Duty-free sales procedures for purchasers who are persons awaiting exit purchasing goods at inland duty-free shops, persons on exit, in transit, passengers on outbound aircraft, passengers on international flights to Vietnam, persons on entry at international airport border gates, and crew members purchasing duty-free goods for personal needs during the period the vessels anchor at Vietnamese seaports

1. Responsibilities of the duty-free business enterprise and sales staff:

a) Requiring purchasers to present passports or the following travel documents: a laissez-passer in cases where the purchaser is a person awaiting exit purchasing goods at an inland duty-free shop, or a person on exit, in transit at the isolation area, or a person on entry at an international airport border gate; a shore pass of crew members in cases where the purchaser is a crew member purchasing goods for personal needs during the period the vessel anchors at a Vietnamese seaport.

In cases where the purchaser is a passenger on an international flight to Vietnam, the sales staff shall require the purchaser to present a passport and boarding pass.

b) Checking the duty-free purchase allowance:

The sales staff shall check information on the customs e-data processing system regarding the duty-free purchase allowance applicable to purchasers who are persons on entry at international airport border gates, passengers on international flights to Vietnam as prescribed in Clause 2, Article 6 of this Decree, and crew members purchasing goods for personal needs during the period the vessel anchors at Vietnamese seaports as prescribed in Clause 4, Article 6 of this Decree.

c) The sales staff shall fully record information on purchasers, flight or means of transport, and information on goods according to the information criteria in Form No. 12 of Appendix II to this Decree.

d) Transmitting the information prescribed at Point c of this Clause to the customs e-data processing system.

In cases of duty-free sales to purchasers who are persons on exit, in transit, persons on entry at international airport border gates, and crew members working on seagoing vessels operating on international routes, the duty-free business enterprise shall transmit the information prescribed at Point c of this Clause to the customs e-data processing system immediately after the sale.

In cases of duty-free sales on board aircraft, within 24 hours from the time the aircraft parks at the designated position in accordance with regulations (for flights to Vietnam), the duty-free business enterprise shall declare on its software and transmit the information prescribed at Point c of this Clause to the customs e-data processing system.

In cases where the customs e-data processing system encounters an incident, within 24 hours from the time the system is remedied, the enterprise shall transmit the information to the customs e-data processing system.

dd) Issuing sales invoices (including promotional goods, if any) and storing such invoices in accordance with the current law provisions on invoices.

e) In cases where the purchaser is a person awaiting exit purchasing goods at an inland duty-free shop:

Transmitting the delivery note according to Form No. 02 of Appendix II to this Decree to the customs e-data processing system (except for cases where goods are delivered abroad at the request of the purchaser). In cases where the customs e-data processing system encounters an incident, preparing 02 copies of the delivery note according to Form No. 02/PGH of Appendix III to this Decree and transmitting the data to the customs e-data processing system within 24 hours from the time the system is remedied.

Assuming the responsibility for transporting and presenting goods to the border gate customs office where the purchaser exits for handover of goods to the purchaser at the delivery counter in the isolation area of the exit border gate. In cases where the customs e-data processing system encounters an incident, the enterprise shall present the goods and 02 copies of the delivery note according to Form No. 02/PGH of Appendix III to the border gate customs office where the purchaser exits.

In cases where the delivery note is not confirmed by the border gate customs office when inspected by the customs office managing the duty-free shop or warehouse, the duty-free business enterprise shall fully pay taxes and other amounts payable to the state budget (if any) in accordance with regulations as for imported goods under current regulations for the quantity of goods sold.

In cases where the purchaser does not come to receive the goods at the delivery counter, the enterprise shall transmit information on cancellation of the delivery note according to Form No. 13 of Appendix II to this Decree to the customs e-data processing system. In cases where the system encounters an incident, the enterprise shall notify in writing the customs office of the cancellation and transmit the data to the customs e-data processing system within 24 hours from the time the system is remedied. After obtaining approval from the customs office, the enterprise shall be responsible for transporting the goods back to the duty-free shop or duty-free warehouse from which the goods were dispatched.

In cases where a duty-free business enterprise has multiple duty-free shops and warehouses at different locations, when selling goods to persons awaiting exit at an inland duty-free shop, the enterprise may dispatch goods to the purchaser from a duty-free shop or warehouse under the management of the border gate customs office where the purchaser exits.

g) In cases where the purchaser is a person on entry at an international airport or a passenger on an international flight to Vietnam purchasing duty-free goods in excess of the duty-free allowance:

The duty-free business enterprise shall transmit information according to Form No. 01 of Appendix II to this Decree to the customs e-data processing system. In cases where the system encounters an incident, the duty-free business enterprise shall send 02 notices according to Form No. 01/PTBHVDM of Appendix III to the customs office at the border gate of entry, receive back and retain 01 notice signed and stamped by the customs officer at the border gate of entry.

Tobacco products shall not be sold in excess of the duty-free allowance.

2. Responsibilities of the customs office managing duty-free shops and duty-free warehouses:

a) The customs office managing duty-free shops and duty-free warehouses shall implement the provisions at Point c, Clause 2, Article 8 of this Decree;

b) The customs office managing duty-free shops and duty-free warehouses shall inspect duty-free sales through the customs e-data processing system, surveillance cameras, or direct inspection at duty-free shops and duty-free warehouses on the basis of risk management or upon detecting signs of law violations;

c) Monitoring feedback on delivery notes confirmed by the customs office as prescribed in Clause 3 of this Article;

d) Collecting taxes and other amounts payable to the state budget (if any) in accordance with regulations; retaining copies of documents prescribed in Clause 2, Article 20 for the cases prescribed at Point h, Clause 1 of this Article;

dd) In cases where the enterprise cancels delivery notes as prescribed at Point g, Clause 1 of this Article, the customs office managing duty-free shops and duty-free warehouses shall inspect customs seals as prescribed at Point c, Clause 3 of this Article and supervise goods re-entering duty-free warehouses or duty-free shops.

3. Responsibilities of the border gate customs office where the purchaser exits in cases of purchasing goods at inland duty-free shops:

a) Examining and comparing the actual goods with the declared contents on the delivery note;

b) Confirming Form No. 02 of Appendix II to this Decree on the customs e-data processing system as transmitted by the enterprise;

In cases where the customs e-data processing system encounters an incident, confirming, signing, and affixing the customs officer’s stamp on 02 delivery notes according to Form No. 02/PGH of Appendix III to this Decree as presented by the enterprise, returning 01 copy of the delivery note to the duty-free business enterprise for retention and retaining 01 copy. After the enterprise transmits data on the delivery note already confirmed on paper, performing confirmation on the customs e-data processing system;

c) Sealing the goods prior to transportation; updating seal numbers and approving cancellation information according to Form No. 13 of Appendix II to this Decree on the customs e-data processing system immediately after sealing the goods, or clearly recording the seal number and approving the document presented by the enterprise.

Article 12. Procedures for sale of duty-free goods to organizations and individuals entitled to privileges and immunities at inland duty-free shops

1. Responsibilities of sales staff

a) Requesting the purchaser to present the duty-free allowance book of the organization or the duty-free allowance book of the individual together with the identity card issued by the Ministry of Foreign Affairs when purchasing duty-free goods inland, except the cases where the duty-free allowance book has been updated by a competent agency on the National Single Window Portal;

b) Entering information on qualitative limits of goods in duty-free allowance book presented by the purchaser or the data on such book from the National Single Window Portal already updated by the competent agency (in case of first-time use of the book) according to Form No. 14 of Appendix II to this Decree and transmitting it to the customs e-data processing system;

c) Presenting the original duty-free allowance to the customs office for confirming the duty-free allowance on the customs e-data processing system in cases where the book specified at Point a of this Clause is presented;

d) Transmitting sales information according to Form No. 12 of Appendix II to this Decree to the customs e-data processing system;

In cases where the customs e-data processing system encountering an incident, within 24 hours from the time the system is remedied, the enterprise shall transmit the information to the customs e-data processing system;

dd) Issuing sales invoices (including promotional goods, if any) in accordance with regulations;

e) Cutting the stamp box corresponding to the sold goods in the duty-free allowance book and retaining such stamp boxes corresponding to each sales invoice;

g) Retaining sales invoices in accordance with regulations on invoices.

2. Responsibilities of the customs office managing duty-free shops and duty-free warehouses

a) For a purchaser who purchases duty-free goods for the first time according to the duty-free allowance, the customs office shall inspect the original duty-free purchase book or inspect the duty-free allowance on the National Single Window Portal; confirm on the customs e-data processing system the quantity of duty-free goods permitted for purchase by the purchaser so that the customs e-data processing system deducts the duty-free allowance;

b) On the basis of risk management and signs of law violations, the customs office managing duty-free shops and duty-free warehouses shall inspect the sale of duty-free goods through the enterprise’s software system, the customs e-data processing system, surveillance cameras, or conduct direct inspection of goods at duty-free shops and duty-free warehouses;

c) The customs office managing duty-free shops and duty-free warehouses shall implement the provisions at Point c, Clause 2, Article 8 of this Decree.

Article 13. Procedures for sale of duty-free goods to purchasers who are crew members working on international seagoing vessels

1. In cases of purchasing duty-free goods for collective daily-life needs of crew members working on international seagoing vessels during the period the vessel anchors at a Vietnamese seaport awaiting exit. The sales staff shall be responsible for:

a) Requesting the purchaser to present a passport;

b) Checking information on the customs e-data processing system to sell goods within the allowance prescribed in Clause 4, Article 6 of this Decree;

c) Transmitting sales information according to Form No. 12 of Appendix II to this Decree to the customs e-data processing system;

In cases where the customs e-data processing system encounters an incident, within 24 hours from the time the system is remedied, the duty-free business enterprise shall transmit information to the customs e-data processing system;

d) Issuing sales invoices (including promotional goods, if any); on the invoice fully stating the full name, passport number, nationality of the captain or the vessel’s representative, the vessel number, and the date of entry of the vessel;

dd) Retaining sales invoices in accordance with regulations on invoices.

2. In cases of purchasing duty-free goods for the needs of crew members for the subsequent journey outside the territorial waters of Vietnam. The sales staff shall be responsible for:

a) Requesting the purchaser to present a passport;

b) Transmitting sales information according to Form No. 12 of Appendix II to this Decree to the customs e-data processing system;

In cases where the customs e-data processing system encounters an incident, within 24 hours from the time the system is remedied, the duty-free business enterprise shall transmit information to the customs e-data processing system;

c) Issuing sales invoices in accordance with regulations;

d) Transporting goods into the storage hold of the vessel;

dd) Retaining sales invoices bearing the signature of the purchaser or the captain or the vessel’s representative and certification of the customs officer at the place where exit procedures for the vessel are carried out, the order form, and the crew list.

3. Responsibilities of the customs office managing duty-free shops and duty-free warehouses

a) Supervising goods from duty-free shops until the goods are placed under the supervision of the customs office where the vessel departs;

b) The customs office managing duty-free shops and duty-free warehouses shall implement the provisions at Point c, Clause 2, Article 8 of this Decree.

4. Responsibilities of the customs office where procedures for vessel exit are carried out: Sealing the storage hold of the vessel containing duty-free goods; certifying goods passing through the supervision area (signing and affixing the official seal on the sales invoice) and supervising until the vessel departs.

Article 14. Procedures for online sale of duty-free goods

1. Responsibilities of a duty-free business enterprise

In addition to the responsibilities when selling goods to each category of purchasers as prescribed in Articles 11, 12, and 13 of this Decree, the enterprise shall:

a) Transmit sales information according to Form No. 12 of Appendix II to this Decree to the customs e-data processing system immediately after accepting the order and completing payment procedures;

In cases where the customs e-data processing system encounters an incident, within 24 hours from the time the system is remedied, the duty-free business enterprise shall transmit information to the customs e-data processing system;

b) Upon delivering goods to the purchaser, check and compare the information declared by the purchaser when making the online purchase with the information on documents related to the purchaser in accordance with regulations applicable to each category of purchaser.

2. Responsibilities of the customs office managing duty-free shops, duty-free warehouses and the border gate customs office where the purchaser exits or enters: Complying with the provisions of Articles 11, 12, and 13 of this Decree corresponding to each category of duty-free goods purchaser.

Article 15. Customs procedures for goods sold to outbound passengers but delivered abroad at the request of purchasers

1. Place for carrying out customs procedures: The customs office managing duty-free shops and duty-free warehouses after the purchaser has actually exited.

2. Customs procedures: Implementing export procedures (re-export for goods temporarily imported from abroad by the duty-free business enterprise; export for goods purchased domestically by the duty-free business enterprise for sale at duty-free shops) in accordance with the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control, and the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP. When carrying out export procedures, in addition to the customs dossier as prescribed, the duty-free business enterprise shall transmit the list of goods sold to outbound passengers according to Form No. 09 of Appendix II to this Decree to the customs e-data processing system, or Form No. 09/BKHH of Appendix III to this Decree in cases where the system encounters an incident, and 01 copy of the passport or laissez-passer (the first page and the page bearing the exit stamp of the immigration agency).

3. In cases where the customs office has sufficient grounds to determine that the purchaser of duty-free goods has not actually exited, the duty-free business enterprise shall be handled for violations in accordance with the law.

Article 16. Procedures for goods brought into duty-free shops for sale that undergo change of use purpose, conversion to domestic consumption, or re-export

1. Procedures for change of use purpose, conversion to domestic consumption, and re-export: Carrying out procedures in accordance with the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control and the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP, and guidelines of the Ministry of Finance.

Goods management policies and tax policies for goods undergoing change of use purpose or conversion to domestic consumption shall be applied at the time of registration of the customs declaration for change of use purpose or conversion to domestic consumption.

Particularly, tobacco shall not be permitted for change of use purpose or conversion to domestic consumption, and may only be re-exported through border gates or international civil airport border gates.

Before bringing the goods out of the duty-free shop, the enterprise shall conduct destruction of the "VIETNAM DUTY NOT PAID" stamps affixed on each item under the supervision of the customs office managing the duty-free shop or duty-free warehouse, and make a written record on the number of destroyed "VIETNAM DUTY NOT PAID" stamps.

2. In cases where domestic goods permitted for circulation in accordance with the Vietnamese law provisions are brought into duty-free shops for sale and subsequently brought back to the domestic market, the enterprise operating the duty-free shop or duty-free warehouse shall send a notice according to Form No. 08c of Appendix II to this Decree to the customs e-data processing system. In cases where the customs e-data processing system encounters an incident, the enterprise shall produce Form No. 08/DSHH of Appendix III to this Decree to the customs office managing the duty-free shop or duty-free warehouse and send the information to the customs e-data processing system within 24 hours from the time the customs e-data processing system is remedied.

Before bringing the goods out of the duty-free shop, the enterprise shall conduct destruction of the "VIETNAM DUTY NOT PAID" stamps affixed on each item under the supervision of the customs office managing the duty-free shop or duty-free warehouse, and make a written record on the number of destroyed "VIETNAM DUTY NOT PAID" stamps.

Article 17. Procedures for destroyed goods, samples, trial products, and imported bags or packaging used to hold duty-free goods

1. For goods that are broken, damaged, degraded, sub-standard, or expired, the procedures shall be carried out in accordance with Clause 8, Article 3 of this Decree and:

a) When making a written record on the status of broken, damaged, degraded, or sub-standard goods, the enterprise must clearly state the reasons and the goods information, including: goods name, goods code, quantity, and value. On the basis of the contents of the written record and the physical inspection of the goods, the customs officer managing the duty-free shop shall sign and affix the officer stamp for confirmation with respect to the broken, damaged, degraded, or sub-standard goods;

b) The enterprise shall be responsible for carrying out the destruction of goods in accordance with current law provisions and submit to the supervision of the customs office.

2. For samples, trial products, and imported bags or packaging used to hold duty-free goods (excluding products given as gifts), the procedures shall be carried out as follows:

a) When dispatching samples, trial products, or imported bags or packaging up to the duty-free shop, the enterprise shall make a list according to Form No. 10 of Appendix II to this Decree, send it to the customs e-data processing system, and receive feedback from the customs e-data processing system.

In cases where the customs e-data processing system encounters an incident, the enterprise shall produce the list according to Form No. 10/BKHMT of Appendix III to this Decree to the customs office managing the duty-free shop or duty-free warehouse and send the information to the customs e-data processing system within 24 hours from the time the customs e-data processing system is remedied;

b) On a monthly basis (within the first 07 working days of the month), the enterprise shall summarize the data of used and remaining samples, trial products, or imported bags or packaging of the previous month according to Form No. 15 of Appendix II to this Decree and send it to the customs e-data processing system.

In cases where the reported data of the enterprise shows no suspicion, within 03 working days from the date of receiving the report, the customs office shall confirm the reported data on the customs e-data processing system.

In cases where the customs office suspects the data reported by the enterprise, within 07 working days from the date of receiving the report, the customs office shall conduct an examination of relevant dossiers. When necessary, the customs office shall conduct a physical inspection of the stock inventory of the duty-free shop or duty-free warehouse under a decision of the Director of the Customs Branch. The Director of the Customs Branch shall assign the customs office managing the duty-free shop or duty-free warehouse to organize and implement the inspection no later than 10 working days from the date the decision is signed.

For complicated cases, the Director of the Customs Branch shall issue a decision to extend the inspection duration, which must not exceed 05 working days from the date of conclusion of the inspection written on the inspection decision.

The inspection contents and results shall be recorded in an inspection record according to Form No. 11/BBKT of Appendix III to this Decree. The customs office shall conduct confirmation on the customs e-data processing system regarding the data of the enterprise according to the inspection conclusion.

Article 18. Procedures for cash of duty-free business enterprises brought into or out of isolation areas and restricted areas

1. Responsibilities of the duty-free business enterprise:

a) Sending data according to Form No. 03 of Appendix II to this Decree to the customs e-data processing system before bringing cash into or out of isolation areas and restricted areas;

b) Complying with the requests of the customs office through feedback from the customs e-data processing system. Producing cash as requested by the customs office.

2. Responsibilities of the customs office:

a) Upon receiving declaration information from the enterprise, the customs officer shall examine the declared contents on the customs e-data processing system;

b) Conducting supervision of cash brought into or out of isolation areas and restricted areas;

c) Performing physical inspection of cash brought into or out of isolation areas and restricted areas on the basis of applying risk management or when there are signs of law violation;

d) The customs officer shall conduct confirmation of cash through the supervision area on the customs e-data processing system for cash brought into or out of isolation areas and restricted areas.

3. In cases where the customs e-data processing system encounters an incident:

a) The enterprise shall be responsible for making declarations on 02 copies of the statement of the cash volume brought into/out of isolation areas and restricted areas according to Form No. 03/BKTMVR of Appendix III to this Decree for the customs officer to examine and verify; and producing cash in cases where requested by the customs office. In cases where the customs e-data processing system encounters an incident, within 24 hours from the time the incident of the customs e-data processing system is remedied, the enterprise shall send the information on the statement to the customs e-data processing system;

b) The customs office shall be responsible for supervising the bringing of cash into or out of isolation areas and restricted areas; and conducting physical inspection of cash on the basis of applying risk management or when there are signs of law violation. Immediately after completing the physical inspection of cash (for cases where physical inspection must be conducted) or verification of cash through the supervision area, the customs office shall conduct confirmation on 02 copies of the statement of the cash volume brought into/out of isolation areas and restricted areas produced by the enterprise, archive 01 copy, and return 01 copy to the enterprise.

Article 19. Finalization reports for goods brought into duty-free shops for sale

1. Time limits for submission of finalization reports for goods brought into duty-free shops for sale:

a) On an annual basis, no later than the 90 day from the end of the fiscal year, the duty-free business enterprise shall submit a finalization report on the duty-free sales situation in the fiscal year to the customs office;

b) After submitting the finalization report, the duty-free business enterprise may amend and supplement the report contents during the period before the expiration of the time limit for submitting the finalization report and before the time the customs office issues a notice regarding whether or not an examination is conducted for the finalization report.

2. Places for submitting the finalization report:

At the customs office managing the duty-free shop or duty-free warehouse.

3. Responsibilities of the duty-free business enterprise

a) Submitting the finalization report for goods brought in for sale at a duty-free shop: submitting the finalization report on the input, output and inventory principle according to Form No. 05 of Appendix II to this Decree through the customs e-data processing system. In cases where the customs e-data processing system encounters an incident, the duty-free business enterprise shall present the finalization report according to Form No. 05/BCQT of Appendix III to this Decree to the customs office;

The finalization report must be consistent with the accounting documents of the duty-free business enterprise;

b) Providing customs dossiers, accounting documents, accounting books, sales documents, and other documents (if any) to serve the inspection of the finalization report upon request by the customs office in accordance with regulations.

4. Responsibilities of the customs office managing duty-free shops and duty-free warehouses: Receiving the finalization report on duty-free goods business submitted by the duty-free business enterprise; inspecting the finalization report in accordance with this Article and implementing the following:

a) For the finalization report subject to inspection, the customs office shall notify the duty-free business enterprise within 20 days from the date of receipt of the finalization report;

b) For the finalization report not subject to inspection, within 20 working days from the date of receiving the finalization report of the duty-free business enterprise, the customs office shall provide feedback via the customs e-data processing system to the enterprise on acceptance of the finalization report without conducting inspection; simultaneously confirming on the customs e-data processing system the completion of the finalization report by the enterprise.

5. Cases subject to inspection of finalization reports

a) Finalization reports submitted for the first time by the duty-free business enterprise;

b) Finalization reports having abnormal discrepancies in data compared with the customs e-data processing system of the customs office which have been explained by the enterprise but not accepted by the customs office;

c) Inspection of finalization reports on the basis of risk management application and assessment of legal compliance of the duty-free business enterprise.

6. Contents of inspection of finalization reports: Inspecting customs dossiers, accounting documents, inventory quantities at duty-free shops and duty-free warehouses. The customs office shall only request the duty-free business enterprise to present customs dossiers and accounting documents for documents showing data not stored on the customs e-data processing system or where there are discrepancies between the customs e-data processing system and the data reported by the enterprise.

7. Competence to decide inspection of finalization reports: The head of the customs team managing duty-free shops and duty-free warehouses shall decide on inspection and organize the implementation of inspection for the cases specified in Clause 5 of this Article.

8. Order and procedures for inspection of finalization reports

a) Inspection of finalization reports shall be carried out according to the decision issued by the head of the customs team and sent to the duty-free business enterprise within 03 working days from the date of signing and no later than 05 working days prior to the date of inspection;

The inspection decision must contain the following information: inspector, inspected entity, inspection contents, starting time, ending time, and inspection location;

b) The time limit for the customs office to conduct inspection shall not exceed 05 working days from the date of commencement of inspection at the premises of the duty-free business enterprise. In complicated cases, the head of the customs team shall issue a decision on extension of the inspection time limit but not exceeding 05 working days from the end date of inspection stated in the inspection decision;

Inspection contents shall be recorded in inspection minutes between the authorized representative of the duty-free business enterprise and the inspection team.

9. Handling of inspection results: Within 05 working days from the end date of inspection at the premises of the duty-free business enterprise, the customs office shall issue a notice of inspection results to the inspected enterprise regarding the conformity or non-conformity of the finalization report (if any) for the enterprise to provide explanations.

a) In cases where the inspection determines that the finalization report is consistent with accounting documents, accounting books, and consistent with dossiers of goods for duty-free business, the customs office shall issue an inspection conclusion and confirm the inspection results on the finalization report; updating the inspection results into the customs e-data processing system;

b) In cases where it is not consistent with accounting documents, accounting books, or not consistent with dossiers of goods for duty-free business, the customs office shall request the enterprise to provide explanations within 05 working days from the date of notification of inspection results. In cases where the customs office accepts the explanation of the enterprise, within 05 working days, the customs office shall issue an inspection conclusion, confirm on the finalization report, and update the results into the customs e-data processing system;

c) In cases where the customs office does not accept the explanation of the enterprise or the enterprise fails to provide explanations, the customs office shall base on regulations of tax law, customs law, and available dossiers to decide on tax handling and administrative violation handling within its competence or propose competent persons to decide on handling in accordance with the law provisions;

d) The inspection conclusion must contain the following contents: inspection decision, inspection scope, inspection contents, opinions of the inspected entity, conclusions for each inspected content, level of violation (if any), handling measures, and recommendations of the inspection team on handling measures.

Article 20. Responsibilities of purchasers of duty-free goods specified in Article 5 of this Decree

1. Purchasers of duty-free goods, when purchasing duty-free goods, shall present and provide necessary information as prescribed in this Decree; shall not allow other persons to use their passport, laissez-passer, or duty-free allowance.

2. Implementing tax obligations and policies on imported goods in cases of purchasing goods exceeding the duty-free allowance: declaring, paying taxes and other revenues payable to the state budget (if any) in accordance with regulations and complying with relevant laws on imported goods.

Article 21. Coordination among seaport business enterprises, international civil airport business enterprises, international railway station operators, management boards of international land border gate economic zones, units assigned to manage international land border gates, duty-free business enterprises, and customs offices

1. The customs office managing duty-free shops and duty-free warehouses shall reach agreement with seaport business enterprises, international civil airport business enterprises, international railway station operators, management boards of international land border gate economic zones, and units assigned to manage international land border gates on locations where the customs office conducts supervision of goods and cash brought into and out of isolation areas and restricted areas.

2. The duty-free business enterprise shall notify the customs office managing duty-free shops and duty-free warehouses of the list of persons assigned to bring goods and cash into and out of isolation areas and restricted areas and sales staff to ensure compliance with supervision requirements of the customs office.

Chapter III

IMPLEMENTATION PROVISIONS

Article 22. Effect

1. This Decree takes effect from August 21, 2026.

2. The Government’s Decree No. 100/2020/ND-CP dated August 28, 2020, on duty-free business ceases to be effective from the effective date of this Decree.

3. The form in Appendix III to the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025, detailing a number of articles for implementation of the Law on Value-Added Tax is replaced with the Form No. 09/BKHH of Appendix III to this Decree.

Article 23. Responsibilities for implementation

1. The Ministry of Finance shall be responsible for:

a) Building, maintaining, and operating the customs e-data processing system to receive, process, track, and manage goods brought into, brought out of, and sold at duty-free shops, and providing guidance on problems arising from duty-free business activities;

b) Providing and sharing data on duty-free business activities in accordance with the law on e-transactions and other relevant law provisions.

2. Duty-free business enterprises shall be responsible for managing goods for duty-free business, selling duty-free goods to the exact eligible subjects, and carrying out the customs procedures related to duty-free business in accordance with this Decree.

3. Ministers, heads of ministerial-level agencies, and chairpersons of provincial-level People’s Committees shall be responsible for the implementation of this Decree.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

NGUYEN VAN THANG

Appendix I

REGULATIONS ON POSITIONS FOR AFFIXING “VIETNAM DUTY NOT PAID” STAMPS ON GOODS FOR DUTY-FREE BUSINESS

(Promulgated together with the Government’s Decree No. 273/2026/ND-CP dated July 7, 2026)

1. Tobacco: Stamps shall be affixed at the end of the cigarette carton, draped across the opening position to ensure that when the cigarette carton is opened, the stamp will be torn and cannot be reused. For shredded tobacco, the stamp shall be affixed on the box lid position to ensure that when the lid is opened to take out the tobacco, the stamp will be torn and cannot be reused.

2. Bottled liquor (including flasks and jars): Stamps shall be affixed across the opening position where liquor can be poured out on the packaging containing the liquor product (bottle caps, flask lids, jar lids, liquor spouts, etc.) to ensure that when the bottle cap is opened, the stamp will be torn and cannot be reused. For types of liquor contained in boxes requiring special preservation of the manufacturer (secured with wax or lead seals, etc.), the stamp shall be affixed onto the box lid above the liquor bottle to ensure that when the lid is opened, the stamp will be torn and cannot be reused.

3. Beer of all kinds: Stamps shall be affixed on the carton box shell, draped across the box opening position to ensure that when the box is opened, the stamp will be torn and cannot be reused. For beer contained in containers of 3 liters or higher, the stamp shall be affixed onto the container lid to ensure that when the container is opened, the stamp will be torn and cannot be reused.