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

DECREE

On trading in duty-free goods^[1]

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

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

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

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

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

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

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

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

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

Pursuant to Law No. 90/2025/QH15 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 Investment Law, the Law on Public Investment, and the Law on Management and Use of Public Property;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on trading in duty-free goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides customs management, customs procedures, and customs inspection and supervision applicable to trading in duty-free goods.

Article 2. Subjects of application

1. Persons exiting, transiting or entering Viet Nam.

2. Persons entitled to privileges and immunities in Viet Nam.

3. Crew members working on board seagoing vessels operating on international routes.

4. Passengers on international flights departing from and arriving in Viet Nam.

5. Enterprises eligible for trading in duty-free goods in accordance with law.

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. Organisations having rights and obligations related to the sale of duty-free goods.

10. Other state agencies involved in coordinating the state management of trading in duty-free goods.

Article 3. Principles for management of duty-free goods

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

2. Specialised management policies for goods brought into duty-free shops and duty-free warehouses for sale must comply with relevant laws on specialised management.

3. Goods brought into duty-free shops for sale include goods temporarily imported from abroad or brought from non-tariff zones or bonded warehouses, and domestically sourced goods permitted for circulation in accordance with Viet Nam’s law.

Goods temporarily imported from abroad or brought from non-tariff zones or bonded warehouses for sale at duty-free shops must not be on the lists of goods banned or suspended from import under the law on foreign trade management and shall be subject to customs management under the temporary import for re-export regime.

Domestically sourced goods permitted for circulation in accordance with law and brought into duty-free shops for sale must not be on the lists of goods banned or suspended from export. Goods that are subject to conditional export must meet regulatory conditions.

4. Domestically sourced goods permitted for circulation in accordance with Viet Nam’s law and brought into duty-free shops for sale shall be subject to customs offices’ management and supervision on the basis of the notification of the lists of goods brought into duty-free shops and duty-free warehouses of enterprises trading in duty-free goods.

5. Goods sold at duty-free shops shall be stored at duty-free shops or duty-free warehouses of enterprises trading in duty-free goods.

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

7. Tobacco, cigars, liquor and beer sold at duty-free shops must bear the “VIET NAM DUTY NOT PAID” stamp issued by the Ministry of Finance. The position for affixing the “VIET NAM DUTY NOT PAID” stamp must comply with Appendix I to this Decree. The stamp shall be affixed before the goods are displayed for sale at a duty-free shop or, in case goods are delivered directly from a duty-free warehouse to the purchaser, before such delivery.

8. For goods that are broken, damaged, deteriorated, of poor quality, expired or otherwise unfit for sale for consumption, enterprises shall make a record of the condition of the goods for destruction (with certification by customs offices managing duty-free shops or duty-free warehouses) and organise the destruction thereof under regulations. Before carrying out the destruction, enterprises shall send a notice specifying the destruction plan to customs offices managing duty-free shops or duty-free warehouses for the latter to supervise the destruction under regulations.

9. For sample and test products brought into duty-free shops for provision to customers (including perfume testing strips, liquor, cosmetics and perfume, etc.) as well as imported bags and packaging used to contain duty-free goods for customers, enterprises shall separately manage such goods, ensure that they are used for their intended purposes, and include them in account-finalisation reports submitted to customs offices under Article 19 of this Decree.

Article 4. Currencies used in sale of duty-free goods

1. Vietnam dong.

2. United States dollar (USD) and euro (EUR).

3. The currencies of countries sharing land borders with locations of duty-free shops situated in border areas.

4. The currencies of countries which international flights operated by airlines established and operating under Viet Nam’s law enter or transit.

Article 5. Persons eligible to purchase duty-free goods and conditions for purchase

1. Persons on exit or in transit after completing exit or transit procedures and persons awaiting exit may purchase duty-free goods.

a/ Persons exiting or transiting through international land border gates, international railway stations, seaports or international civil airports may purchase duty-free goods at duty-free shops located in departure areas;

b/ Persons awaiting exit may purchase duty-free goods at inland duty-free shops and receive the goods at delivery counters at departure areas of the international border gates through which they exit;

c/ In addition to the places of goods receipt specified in this Clause, the purchasers referred to in Points a and b of this Clause may receive the goods abroad.

2. Passengers on international flights departing from Viet Nam may purchase duty-free goods on board the departing aircraft. Passengers on international flights arriving in Viet Nam may purchase duty-free goods on board the aircraft operating the international flights to Viet Nam.

3. Persons entering Viet Nam may purchase duty-free goods at duty-free shops at restricted areas of international civil airports immediately after completing entry procedures. They may not purchase duty-free goods after leaving restricted areas of the international civil airports.

4. Persons entitled to privileges and immunities in Viet Nam may purchase duty-free goods at inland duty-free shops. When purchasing duty-free goods for an organisation, the purchaser shall present the duty-free goods allowance book. When purchasing duty-free goods for an individual, the purchaser shall present the duty-free goods allowance book, together with the identity card issued by the Ministry of Foreign Affairs.

5. Crew members working on board seagoing vessels operating on international routes (including foreign-flagged vessels and Vietnamese-flagged vessels operating on international routes) may purchase duty-free goods at seaports or inland duty-free shops to serve their personal needs and common daily needs of crew members for use on board while the vessels are berthed at Vietnamese seaports, and for use on board outside Viet Nam’s territorial waters after the vessels exit Viet Nam.

a/ When a crew member purchases duty-free goods to serve his/her personal needs, he/she shall present his/her passport or shore pass;

b/ When purchasing duty-free goods to serve the common daily needs of crew members of a vessel while the vessel is berthed at a Vietnamese seaport, the purchaser shall provide information on the vessel identification number, the date of the vessel’s entry and the passport number of each crew member;

c/ When purchasing duty-free goods to serve the needs of crew members of a vessel during the vessel’s subsequent voyage outside Viet Nam’s territorial waters, the purchaser shall provide information on the vessel identification number, the date of the vessel’s entry and the passport number of each crew member. The goods shall be brought into the vessel’s cargo hold for the customs office at the place where the vessel will exit Viet Nam to affix customs seals, certify and supervise them until the vessel exits the country.

6. In the course of implementation, in case personal information of a duty-free goods purchaser can be retrieved from the National Population Database, another national database or a specialised database, the purchaser is not required to present paper copies of documents containing such information.

Article 6. Duty-free purchase allowances

1. Persons on exit or in transit and persons awaiting exit as specified in Clause 1, Article 5 of this Decree, and passengers on international flights departing from Viet Nam as specified in Clause 2, Article 5 of this Decree may purchase duty-free goods without limitation on quantity or value, but shall comply with the import procedures and allowances applicable in the country of entry.

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

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

4. The persons specified in Points a and b, Clause 5, Article 5 of this Decree may purchase duty-free goods serving their personal needs and common daily needs of crew members on board seagoing vessels operating on international routes while the vessels are berthed at Vietnamese seaports. The allowance for each crew member for each call at a Vietnamese seaport is as follows:

a/ Liquor with an alcohol content of 20 degrees or more: 1.5 litres; or liquor with an alcohol content of under 20 degrees: 2 litres; or alcoholic beverages and beer: 3 litres.

In case liquor is contained in an unopened bottle, jar, container or can (below collectively referred to as bottle) whose capacity exceeds the allowance specified in Point a, Clause 4 of this Article but the excessive volume is smaller than 1 litre, the entire bottle shall be exempt from duty. Any excessive volume of more than 1 litre shall be liable to duty in accordance with law;

b/ Cigarettes: 200 cigarettes; or shredded tobacco: 250 grams; or cigars: 20 cigars.

5. The persons specified in Point c, Clause 5, Article 5 of this Decree may purchase duty-free goods without limitation on quantity or value for use on board vessels outside Viet Nam’s territorial waters after vessels exit Viet Nam.

Chapter II

CUSTOMS PROCEDURES AND CUSTOMS INSPECTION AND SUPERVISION WITH REGARD TO THE TRADING IN DUTY-FREE GOODS

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

1. For goods temporarily imported from abroad, non-tariff zones or bonded warehouses, enterprises shall carry out temporary import procedures in accordance with the Government’s Decree No. 08/2015/ND-CP of 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 of June 30, 2025, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

2. For domestically sourced goods brought into a duty-free shop or duty-free warehouse, the concerned enterprise shall send a list of goods brought into/out of the duty-free shop or duty-free warehouse, containing the information specified in Forms No. 08a, 08b and 08c provided in Appendix II to this Decree, to the electronic customs data processing system. The customs office managing the duty-free shop or duty-free warehouse shall approve or refuse to approve, stating the reason for refusal, the enterprise’s request through the electronic customs data processing system within 2 working hours after the system receives the information. After receiving a response from the electronic customs data processing system, the enterprise may bring the goods into the duty-free shop or duty-free warehouse. When the enterprise brings goods into the duty-free shop or duty-free warehouse, the customs office shall inspect and compare the actual goods against the enterprise’s list of goods through the electronic customs data processing system in order to certify the goods actually brought into the duty-free shop or duty-free warehouse.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall make a notice of the goods brought into the duty-free shop or duty-free warehouse, using Form No. 08/DSHH provided in Appendix III to this Decree, and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied.

In case there are doubts about the list of goods, within 2 working hours after the electronic customs data processing system provides its response, the customs office managing the duty-free shop or duty-free warehouse shall inspect and compare the information on the electronic customs data processing system against the goods actually brought into the duty-free shop or duty-free warehouse. If detecting signs of a violation, the head of the Customs Branch shall issue a decision on physical inspection of the quantity of goods in stock at the duty-free shop or duty-free warehouse. The inspection shall be carried out within 10 working days from the date the decision is signed.

In a complicated case, the head of the Customs Branch may issue a decision extending the inspection period, but the extension must not exceed 5 working days from the inspection completion date stated in the inspection decision.

The contents and results of the inspection shall be included in a record, made according to Form No. 11/BBKT provided in Appendix III to this Decree.

Based on the results of the physical inspection, the customs office shall certify, through the electronic customs data processing system, the goods actually brought into the duty-free shop or duty-free warehouse.

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

1. In case of transferring goods between duty-free warehouses, between duty-free shops, or between a duty-free warehouse and a duty-free shop that are adjacent to one another, enterprises trading in duty-free goods shall monitor and manage such goods.

2. In case of transferring goods between duty-free warehouses, between duty-free shops, or between a duty-free warehouse and a duty-free shop that are located at different locations within the same departure area or restricted area:

a/ Before transporting the goods, the enterprise shall send the list of goods transferred between the duty-free warehouse and duty-free shop, made according to Form No. 11 provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall send to the customs office a written notice of the transportation of goods and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied;

b/ The customs office managing the duty-free shop or duty-free warehouse shall approve or refuse to approve, stating the reason for refusal, the information on the transfer of goods through the electronic customs data processing system within 2 working hours after the system receives the information.

The customs office managing the duty-free shop or duty-free warehouse shall carry out physical inspection of the goods to be transported on the basis of risk management or when there are signs of a violation of law, and shall approve the enterprise’s notice of transportation in case the electronic customs data processing system encounters a malfunction;

c/ Immediately after the electronic customs data processing system is restored, the customs office managing the duty-free shop or duty-free warehouse shall notify thereof to the enterprise trading in duty-free goods (by notice, email, telephone, fax, or another appropriate means).

3. In case of transferring goods between duty-free warehouses, between duty-free shops, or between a duty-free warehouse and a duty-free shop that are located at different locations outside a departure area or restricted area but under the management by the same customs unit:

a/ Before transporting the goods, the enterprise shall send the list of goods transferred between the duty-free warehouse and duty-free shop, made according to Form No. 11 provided in Appendix II to this Decree, to the electronic customs data processing system. In case the electronic customs data processing system encounters a malfunction, the enterprise shall make a notice of the transportation and may transport the goods only after obtaining approval from the customs office. Within 24 hours after the malfunction is remedied, the enterprise shall transmit the data to the electronic customs data processing system. The enterprise shall transport the goods to the registered destination;

b/ The customs office managing the duty-free shop or duty-free warehouse shall supervise the loading of goods onto the means of transport for transportation between duty-free warehouses and duty-free shops; approve the transportation of goods on the electronic customs data processing system or on the document presented by the enterprise immediately after the goods are sealed; seal the goods before transportation; and clearly record the customs seal number on the enterprise’s document. When the goods arrive at the destination, the customs office managing the duty-free shop or duty-free warehouse shall inspect the seal, make certification on the electronic customs data processing system or on the document presented by the enterprise, and supervise the bringing of the goods 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 jobs specified in Point c, Clause 2 of this Article.

4. In case of transferring goods between duty-free warehouses, between duty-free shops, or between a duty-free warehouse and a duty-free shop of an enterprise having multiple duty-free shops or duty-free warehouses at different locations under the management by different customs units:

a/ Before transporting the goods to a duty-free shop or duty-free warehouse under the management by another customs unit, the enterprise shall send the list of goods transferred between the duty-free warehouses or duty-free shops, made according to Form No. 11 provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall send a notice of transportation to the customs office and may transport the goods only after obtaining approval from the customs office. Within 24 hours after the malfunction is remedied, the enterprise shall transmit the data to the electronic customs data processing system.

The enterprise shall transport the goods in status quo to the locations of the duty-free shops or duty-free warehouses strictly according to the information sent to the electronic customs data processing system or stated in the notice of transportation.

b/ The customs office at the place from which the goods are dispatched shall:

Supervise the loading of goods onto the means of transport and affix customs seals;

Based on the information sent by the enterprise to the electronic customs data processing system, make a record of handover of duty-free goods transported under customs supervision through the electronic customs data processing system, using Form No. 04 provided in Appendix II to this Decree. In case the electronic customs data processing system encounters a malfunction, the customs office at the place from which the goods are dispatched shall, based on the notice of transportation presented by the enterprise, make a record of handover of duty-free goods transported under customs supervision, using Form No. 04/BBBG provided in Appendix III to this Decree, and hand it to the enterprise for submission to the customs office managing the duty-free shop or duty-free warehouse at the destination;

Monitor information on the goods dispatched and assume the prime responsibility for tracing the goods in case the time limit for transportation has expired but the goods have not arrived at the destination;

Monitor the transfer of goods between duty-free shops and duty-free warehouses through the electronic customs data processing system.

c/ The customs office at the destination shall:

Based on the handover record made by the customs office at the place from which the goods are dispatched, supervise the goods brought from the means of transport into the duty-free warehouse or duty-free shop;

Make a certification on the handover record on the system or, in case the electronic customs data processing system encounters a malfunction, certify the enterprise’s written record and return it to the enterprise for retention;

Monitor information on the goods being transported and coordinate with the customs office at the place from which the goods are dispatched to trace the goods in case the time limit for transportation has expired but the goods have not arrived at the destination;

Monitor the transfer of goods between duty-free shops and duty-free warehouses through the electronic customs data processing system.

Article 9. Customs procedures and customs inspection and supervision for goods transferred between duty-free warehouses and aircraft for duty-free sale on international flights departing from and arriving in Viet Nam

1. Responsibilities of enterprises trading in duty-free goods

a/ In case the duty-free warehouse is located within the departure area:

Before transporting goods from the duty-free warehouse to the aircraft and within 24 hours after goods are transported from the aircraft to the duty-free warehouse, the enterprise shall send information on the delivery and receipt note, made according to Form No. 06a or 06b, and the cash amount statement, made according to Form No. 07, provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall submit the delivery and receipt note, made according to Form No. 06/PGHKVTB, and the cash amount statement, made according to Form No. 07/BKTMKVTB, provided in Appendix III to this Decree, to the customs office, and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied.

b/ In case the duty-free warehouse is located outside the departure area:

When transporting cash and goods from the duty-free warehouse to the aircraft, the enterprise shall send information on the delivery and receipt note, made according to Form No. 06a, and the cash amount statement, made according to Form No. 07, provided in Appendix II to this Decree, to the electronic customs data processing system. The enterprise may transport the goods only after obtaining approval from the customs office through the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall submit the delivery and receipt note, made according to Form No. 06/PGHKVTB, and the cash amount statement, made according to Form No. 07/BKTMKVTB, provided in Appendix III to this Decree, to the customs office, and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied. The enterprise may transport the goods only after the customs office approves the delivery and receipt note and the cash amount statement, made according to Forms No. 06/PGHKVTB and 07/BKTMKVTB, presented by the enterprise.

For unsold goods returned from international flights, the enterprise trading in duty-free goods shall seal the means containing duty-free goods before removing it from the aircraft. The enterprise shall transport the duty-free goods from the aircraft back to the duty-free warehouse. Within 24 hours after the aircraft parks at the designated position under regulations, the enterprise shall send information on unsold goods returned from international flights, using Form No. 06b, and the cash amount statement, made according to Form No. 07, provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall submit the delivery and receipt note, made according to Form No. 06/PGHKVTB, and the cash amount statement, made according to Form No. 07/BKTMKVTB, provided in Appendix III to this Decree, to the customs office, and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied.

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

a/ In case the duty-free warehouse is located within the departure area:

The customs office managing the duty-free warehouse shall conduct physical inspection of transported goods on the basis of risk management or when there are signs of a violation of law.

In case the electronic customs data processing system encounters a malfunction, the customs office managing the duty-free warehouse shall approve the delivery and receipt note, made according to Form No. 06/PGHKVTB, and the cash amount statement, made according to Form No. 07/BKTMKVTB, provided in Appendix III to this Decree, within 2 working hours after receiving the enterprise’s document. Immediately after the electronic customs data processing system is restored, the customs office managing the duty-free warehouse shall notify thereof to the enterprise trading in duty-free goods (by notice, email, telephone, fax or another appropriate means.)

b/ In case the duty-free warehouse is located outside the departure area:

When cash and goods from the duty-free warehouse are transported to the aircraft, the customs office managing the duty-free warehouse shall supervise the loading of goods onto the means of transport, affix customs seals, and approve Form No. 06a and Form No.  07 provided in Appendix II to this Decree on the electronic customs data processing system immediately after they are submitted by the enterprise, or Form No. 06/PGHKVTB and Form No.  07/BKTMKVTB provided in Appendix III to this Decree immediately after they are presented by the enterprise.

For unsold goods returned from international flights, the customs office managing the duty-free warehouse shall supervise the means containing the returned unsold duty-free goods as they are brought into the warehouse and inspect the seals affixed to such means of transport. The customs office shall certify Form No. 06b and Form No.  07 provided in Appendix II to this Decree on the electronic customs data processing system, or Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB provided in Appendix III to this Decree presented by the enterprise.

The head of the customs team managing the duty-free warehouse shall decide to carry out physical inspection of goods transported from the duty-free warehouse to the departure area on the basis of risk management or when there are signs of a violation of law.

3. Responsibilities of the customs office at the international airport border gate from which the aircraft departs, in case the duty-free warehouse is located outside the departure area

a/ To check and compare the customs seals when the means containing duty-free goods enters the departure area.

b/ To carry out physical inspection of goods transported within the departure area on the basis of risk management or when there are signs of a violation of law.

Article 10. Customs procedures and customs inspection and supervision for goods transferred between duty-free warehouses of an enterprise trading in duty-free goods and aircraft for sale on international flights departing from and arriving in Viet Nam in case the international airport of arrival is not the international airport of departure

1. Responsibilities of the enterprise trading in duty-free goods

The enterprise shall perform the responsibilities specified in Clause 1, Article 9 of this Decree and the following tasks:

a/ To send information on the delivery and receipt note, made according to Form No. 06b provided in Appendix II to this Decree, to the electronic customs data processing system Immediately after the goods are brought into the duty-free warehouse at the international airport where the aircraft enters Viet Nam, or after the goods are transported directly from the arriving aircraft to the duty-free warehouse at the airport from which the aircraft will depart.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall submit the delivery and receipt note, made according to Form No. 06/PGHKVTB provided in Appendix III to this Decree, to the customs office and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied;

b/ To store the means containing duty-free goods in a separate area within its duty-free warehouse at the airport of arrival that is equipped with CCTV cameras, ensuring that such goods and means are distinguishable from other duty-free goods and means containing duty-free goods stored in the duty-free warehouse, in case goods are brought into the enterprise’s duty-free warehouse at the international airport where the aircraft enters Viet Nam;

c/ Transport the goods from the arriving aircraft to the duty-free warehouse at the airport from which the aircraft will depart within the time limit specified in the handover record referred to in Point c, Clause 3 of this Article.

2. Responsibilities of the customs office at the international airport border gate from which the aircraft departs

a/ To comply with Clauses 2 and 3, Article 9 of this Decree when the means containing duty-free goods is transported from the duty-free warehouse to the aircraft;

b/ Based on the handover record referred to in Point c, Clause 3 of this Article, to supervise the movement of the means containing duty-free goods from the means of transport into the duty-free warehouse at the airport of departure; certify Form No. 04 provided in Appendix II to this Decree through the electronic customs data processing system or sign, affix the customs officer’s stamp and clearly state the date of certification on the handover record presented by the enterprise and return it to the enterprise; and update information on the arrival of the transported goods in the electronic customs data processing system;

c/ Monitor information on the transportation of the means containing duty-free goods and coordinate with the customs office at the international airport border gate where the aircraft entered Viet Nam for verification in case the time limit specified in the handover record referred to in Point c, Clause 3 of this Article has expired but the means containing duty-free goods has not arrived at the international airport from which the aircraft will depart.

3. Responsibilities of the customs office at the international airport border gate where the aircraft enters Viet Nam

a/ Based on the information on the delivery and receipt note, made according to Form No. 06b provided in Appendix II to this Decree and sent by the enterprise through the electronic customs data processing system as specified in Point a, Clause 1 of this Article, to supervise the means containing duty-free goods from the arriving aircraft to the duty-free warehouse at the airport of arrival in case the goods are brought into a duty-free warehouse at the international airport where the aircraft enters Viet Nam;

b/ To make a certification, through the electronic customs data processing system, of the amount of cash brought off the aircraft immediately after the enterprise submits the relevant information;

c/ Based on the information from the delivery and receipt note referred to in Point a, Clause 1 of this Article, to seal the means containing duty-free goods, make a handover record for the means containing duty-free goods according to Form No. 04 provided in Appendix II to this Decree through the customs electronic data processing system, and update the seal number in the handover record.

In case the electronic customs data processing system encounters a malfunction, the customs office shall prepare a handover record for the means containing duty-free goods according to Form No. 04/BBBG provided in Appendix III to this Decree and provide 1 copy of the handover record to the enterprise for transportation of the means containing duty-free goods to the customs office at the international airport border gate from which the aircraft will depart;

d/ To monitor information on the transportation of the means containing duty-free goods and assume the prime responsibility for making verification in case the time limit specified in the handover record has expired but confirmation from the customs office at the international airport border gate from which the aircraft departs, as specified in Point b, Clause 2 of this Article, has not yet been received.

Article 11. Procedures for sale of duty-free goods to persons awaiting exit at inland duty-free shops, persons on exit or in transit, passengers on board departing aircraft, passengers on international flights to Viet Nam, persons entering Viet Nam through international airport border gates, and crew members purchasing duty-free goods for personal needs while the vessels are berthed at Vietnamese seaports

1. Responsibilities of enterprises trading in duty-free goods and sales staff

a/ To request purchasers to present their passports or the following travel documents: travel document, in case the purchaser is a person awaiting exit who purchases goods at an inland duty-free shop, a person on exit or in transit who purchases goods at the departure area, or a person entering Viet Nam through an international airport border gate; crew member’s shore pass, in case the purchaser is a crew member purchasing goods for personal needs while the vessel is berthed at a Vietnamese seaport.

In case the purchaser is a passenger on an international flight to Viet Nam, the sales staff shall request the purchaser to present his/her passport and boarding pass.

b/ To check duty-free purchase allowances

Sales staff shall check information on the electronic customs data processing system regarding duty-free purchase allowances applicable to persons entering Viet Nam through international airport border gates and passengers on international flights to Viet Nam as specified in Clause 2, Article 6 of this Decree, and to crew members purchasing goods for personal needs while the vessels are berthed at Vietnamese seaports as specified in Clause 4, Article 6 of this Decree.

c/ Sales staff shall fully record information on the purchaser, the flight or means of transport, and information on the goods according to the information fields specified in Form No. 12 provided in Appendix II to this Decree.

d/ To send the information specified in Point c of this Clause to the electronic customs data processing system.

In case of selling duty-free goods to persons on exit or in transit, persons entering Viet Nam through international airport border gates, or crew members working on board seagoing vessels operating on international routes, the enterprise trading in duty-free goods shall send the information specified in Point c of this Clause to the electronic customs data processing system immediately after the duty-free goods are sold.

In case of selling duty-free goods on board an aircraft, within 24 hours after the aircraft parks at the designated position under regulations (upon its return flight to Viet Nam), the enterprise trading in duty-free goods shall declare the information on its software system and send the information specified in Point c of this Clause to the electronic customs data processing system.

In case the customs electronic data processing system encounters a malfunction, the enterprise shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied.

dd/ To issue sales invoices for the goods (inclusive of gifts given together with purchased products, if any) and retain such invoices in accordance with the current law on invoices.

e/ In case the purchaser is a person awaiting exit who purchases goods at an inland duty-free shop:

To send a delivery note made according to Form No. 02 provided in Appendix II to this Decree to the electronic customs data processing system (except cases in which the goods are delivered abroad at the purchaser’s request). In case the electronic customs data processing system encounters a malfunction, the enterprise shall make 2 sheets of the delivery note according to Form No. 02/PGH provided in Appendix III to this Decree and transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied.

The enterprise shall transport and present the goods to the customs office at the border gate through which the purchaser exits Viet Nam for delivery to the purchaser at the delivery counter in the departure area of the border gate of exit. In case the electronic customs data processing system encounters a malfunction, the enterprise shall present the goods and 2 sheets of the delivery note, made according to Form No. 02/PGH provided in Appendix III to this Decree, to the customs office at the border gate through which the purchaser exits Viet Nam.

If it is detected through inspection by the customs office managing the duty-free shop or duty-free warehouse that the delivery note bears no certification by the border-gate customs office, the enterprise trading in duty-free goods shall fully pay duties and other state budget revenues (if any) for the goods sold in the same manner as for imported goods under current regulations.

In case the purchaser does not receive the goods at the delivery counter, the enterprise shall send information on cancellation of the delivery note, using Form No. 13 provided in Appendix II to this Decree, to the electronic customs data processing system. In case the electronic customs data processing system encounters a malfunction, the enterprise shall send to the customs office a notice of the cancellation of the delivery note and shall transmit the data to the electronic customs data processing system within 24 hours after the malfunction is remedied. After obtaining approval from the customs office, the enterprise shall transport the goods back to the duty-free shop or duty-free warehouse from which they were dispatched.

In case an enterprise trading in duty-free goods has multiple duty-free shops or duty-free warehouses at different locations, when selling goods to persons awaiting exit at an inland duty-free shop, the enterprise may release goods to the purchaser from its duty-free shop or duty-free warehouse that is under the management by the customs office at the border gate through which the purchaser exits Viet Nam.

g/ In case the purchaser is a person entering Viet Nam through an international airport or a passenger on an international flight to Viet Nam who purchases duty-free goods in excess of the prescribed duty-free allowance:

The enterprise trading in duty-free goods shall send information, using Form No. 01 provided in Appendix II to this Decree, to the electronic customs data processing system. If the system encounters a malfunction, the enterprise shall submit 2 sheets of a notice, made according to Form No. 01/PTBHVDM provided in Appendix III to this Decree, to the customs office at the border gate of entry, and shall receive back and retain 1 sheet of the notice bearing the signature and stamp of the customs officer at the border gate of entry.

Particularly, tobacco products may not be sold in excess of the duty-free allowance.

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

a/ To comply with Point c, Clause 2, Article 8 of this Decree;

b/ To inspect the sale of duty-free goods through the electronic customs data processing system or CCTV cameras or directly at duty-free shops or duty-free warehouses on the basis of risk management or when signs of a violation of law are detected;

c/ To monitor feedback regarding delivery notes certified by the customs office as specified in Clause 3 of this Article;

d/ To collect duties and other state budget revenues (if any) under regulations, and retain copies of the documents specified in Clause 2, Article 20 for the cases specified in Point h, Clause 1 of this Article;

dd/ In case the enterprise cancels a delivery note as specified in Point g, Clause 1 of this Article, to check the seal specified in Point c, Clause 3 of this Article and supervise the bringing of the goods into the duty-free warehouse or duty-free shop.

3. Responsibilities of the customs office at the border gate of exit through which the purchaser exits Viet Nam in case goods are purchased at an inland duty-free shop

a/ To carry out physical inspection of, and compare, the goods against the information declared on the delivery note;

b/ To certify the delivery note, made according to Form No. 02 provided in Appendix II to this Decree and sent by the enterprise through the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, to certify, sign and affix the customs officer’s stamp to 2 sheets of the delivery note, made according to Form No. 02/PGH provided in Appendix III to this Decree and presented by the enterprise; return 1 sheet of the delivery note to the enterprise for retention and retain 1 sheet. After the enterprise transmits data on the number of the delivery notes that has been certified in paper form, to make the certification on the electronic customs data processing system;

c/ To seal the goods before transportation. Immediately after sealing the goods, to update the seal number and approve the cancellation information according to Form No. 13 provided in Appendix II to this Decree on the electronic customs data processing system, or clearly record the seal number and approve the written document presented by the enterprise.

Article 12. Procedures for sale of duty-free goods to an organisation or individual entitled to privileges and immunities at an inland duty-free shop

1. Responsibilities of sales staff

a/ To request the purchaser to present the organisation’s duty-free allowance book, or the individual’s duty-free allowance book together with the identity card issued by the Ministry of Foreign Affairs, except where information on the duty-free allowance book issued by the competent authority has been updated on the Viet Nam National Single Window;

b/ To enter information on the goods allowances recorded in the duty-free allowance book presented by the purchaser, or data on the duty-free allowance book available on the Viet Nam National Single Window as updated by the competent authority (for cases of using the book for the first time), using Form No. 14 provided in Appendix II to this Decree, and send such information to the electronic customs data processing system;

c/ To present the original duty-free allowance book to the customs office for certification of the duty-free purchase allowance on the electronic customs data processing system, in case the purchaser presents the book as specified in Point a of this Clause;

d/ To send sales information, using Form No. 12 provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied;

dd/ To issue a sales invoice for the goods (inclusive of gifts given together with purchased products, if any) under regulations;

e/ To cut out the stamp box corresponding to each goods item sold from the duty-free allowance book and retain the corresponding stamp box together with each sales invoice;

g/ To retain sales invoices in accordance with the current law on invoices.

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

a/ In case the purchaser buys duty-free goods for the first time under the duty-free allowance book, to check the original duty-free allowance book or check, through the Viet Nam National Single Window, the applicable duty-free purchase allowance, and certify on the electronic customs data processing system the quantity of duty-free goods that the purchaser is permitted to purchase so that the system can make reconciliation from the applicable duty-free allowance;

b/ On the basis of risk management and signs of violation of law, to inspect the sale of duty-free goods through the enterprise’s software system, the customs electronic customs data processing system or CCTV cameras, or directly at the duty-free shop or duty-free warehouse;

c/ To comply with Point c, Clause 2, Article 8 of this Decree.

Article 13. Procedures for sale of duty-free goods to crew members working on board seagoing vessels operating on international routes

1. In case duty-free goods are purchased for the common daily needs of crew members working on board a seagoing vessel operating on international routes while the vessel is berthed at a Vietnamese seaport awaiting exit, sales staff shall:

a/ Request the purchaser to present his/her passport;

b/ Check information on the electronic customs data processing system in order to sell goods within the allowances specified in Clause 4, Article 6 of this Decree;

c/ Send sales information, using Form No. 12 provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied;

d/ Issue a sales invoice for the goods (inclusive of gifts given together with purchased products, if any). The invoice must contain adequate information on full name, passport number and nationality of the master/vessel representative, vessel identification number and date of the vessel’s entry;

dd/ Retain the sales invoice in accordance with the current law on invoices.

2. In case duty-free goods are purchased for the needs of crew members working on board a seagoing vessel operating on international routes for the subsequent voyage outside Viet Nam’s territorial waters, sales staff shall:

a/ Request the purchaser to present his/her passport;

b/ Send sales information, using Form No. 12 provided in Appendix II to this Decree, to the electronic customs data processing system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied;

c/ Issue a sales invoice according to regulations;

d/ Transport the goods into the vessel’s store;

dd/ Retain the sales invoice’s sheet bearing the signature of the purchaser, the master or the vessel representative and certification by the customs officer at the place where the vessel’s exit procedures are carried out, together with the purchase order and the crew list.

3. Responsibilities of the customs office managing the duty-free shop or duty-free warehouse

a/ To supervise the goods from the duty-free shop until they are placed under the supervision of the customs office at the place where the vessel exits Viet Nam;

b/ To comply with Point c, Clause 2, Article 8 of this Decree.

4. Responsibilities of the customs office at the place where the vessel’s exit procedures are carried out: To seal the vessel’s store containing the duty-free goods; to certify that the goods have passed through the customs supervision area (the customs officer shall sign and affix the customs officer’s stamp to the sales invoice); and to supervise the goods until the vessel exits Viet Nam.

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

1. Responsibilities of the enterprise trading in duty-free goods

In addition to the responsibilities applicable to each category of purchaser specified in Articles 11, 12 and 13 of this Decree, the enterprise shall:

a/ Send sales information, using Form No. 12 provided in Appendix II to this Decree, to the electronic customs data processing system immediately after an order is accepted and payment procedures are completed.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied;

b/ When delivering goods to the purchaser, check and compare the information declared by the purchaser when making the online purchase against the information contained in the relevant documents required for each category of purchaser.

2. Responsibilities of the customs office managing the duty-free shop or duty-free warehouse and the customs office at the border gate through which the purchaser exits or enters Viet Nam: To comply with Article 11, 12 or 13 of this Decree, correspondingly to each category of purchaser.

Article 15. Customs procedures for goods sold to persons on exit and delivered abroad at their request

1. Place for carrying out customs procedures: the customs office managing the duty-free shop or duty-free warehouse, after the purchaser has actually exited Viet Nam.

2. Customs procedures: To carry out export procedures (re-export procedures for goods temporarily imported from abroad by the enterprise trading in duty-free goods and export procedures for domestically sourced goods purchased by the enterprise for sale at duty-free shops) under the Government’s Decree No. 08/2015/ND-CP of 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 of 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 specified by law, the enterprise shall send a list of goods sold to persons on exit, made according to Form No. 09 provided in Appendix II to this Decree, to the electronic customs data processing system or, if the system encounters a malfunction, send a list made according to Form No. 09/BKHH provided in Appendix III to this Decree, together with 1 copy of the purchaser’s passport or travel document (the first page and the page bearing the exit stamp of the immigration authority).

3. In case the customs office has sufficient grounds to believe that the purchaser of duty-free goods did not actually exit Viet Nam, the enterprise shall be subject to handling of violations in accordance with law.

Article 16. Procedures for goods brought into duty-free shops for sale that are repurposed, sold domestically or re-exported

1. Procedures for repurposing, domestic consumption and re-export shall be carried out in accordance with the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures, and customs inspection, supervision and control; the Government’s Decree No. 167/2025/ND-CP of June 30, 2025, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP; and guidance of the Ministry of Finance.

Goods management policies and tax policies applicable to goods that are repurposed or sold domestically shall be applied at the time of registration of the customs declaration form for repurposing or domestic consumption.

Particularly, tobacco products may not be repurposed or sold domestically but may only be re-exported through sea border gates or international civil airports’ border gates.

Before goods are brought out of the duty-free shop, the enterprise shall destroy the “VIET NAM DUTY NOT PAID” stamps affixed to each goods item under the supervision of the customs office managing the duty-free shop or duty-free warehouse and shall prepare a record stating the number of “VIET NAM DUTY NOT PAID” stamps destroyed.

2. In case domestically sourced goods permitted for circulation under Viet Nam’s law are brought into duty-free shops for sale and subsequently returned to the domestic market, the enterprise trading in the duty-free shop or duty-free warehouse shall send a notice, made according to Form No. 08c provided in Appendix II to this Decree, to the electronic customs data processing system. In case the electronic customs data processing system encounters a malfunction, the enterprise shall present Form No. 08/DSHH provided in Appendix III to this Decree to the customs office managing the duty-free shop or duty-free warehouse and shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied.

Before goods are brought out of the duty-free shop, the enterprise shall destroy the “VIET NAM DUTY NOT PAID” stamps affixed to each goods item under the supervision of the customs office managing the duty-free shop or duty-free warehouse and shall prepare a record stating the number of “VIET NAM DUTY NOT PAID” stamps destroyed.

Article 17. Procedures for goods to be destroyed, samples, trial goods, and imported bags and packaging used to contain duty-free goods

1. Broken, damaged, deteriorated, substandard or expired goods shall be disposed of under Clause 8, Article 3 of this Decree and the following provisions:

a/ When making a record on the condition of broken, damaged, deteriorated or substandard goods, the enterprise shall clearly state the reason and the information on the goods’ name, goods code, quantity and value. Based on the contents of the record and the physical inspection of the goods, the customs officer managing the duty-free shop shall sign and affix the customs officer’s stamp to certify the broken, damaged, deteriorated or substandard goods;

b/ The enterprise shall destroy the goods in accordance with current law under supervision of the customs office.

2. Samples, trial goods, and imported bags and packaging used to contain duty-free goods (excluding gifts given together with purchased products) shall be disposed of as follows:

a/ When releasing samples, trial goods, and imported bags and packaging to a duty-free shop, the enterprise shall make a list thereof according to Form No. 10 provided in Appendix II to this Decree, send it to the electronic customs data processing system and receive a response from the system.

In case the electronic customs data processing system encounters a malfunction, the enterprise shall present the list, made according to Form No. 10/BKHMT provided in Appendix III to this Decree, to the customs office managing the duty-free shop or duty-free warehouse and shall send the information to the electronic customs data processing system within 24 hours after the malfunction is remedied;

b/ Within the first 7 working days of every month, the enterprise shall compile data on samples, trial goods, and imported bags and packaging used and left in stock from the preceding month, using Form No. 15 provided in Appendix II to this Decree, and send such data to the electronic customs data processing system.

In case the customs office has no doubts about the data reported by the enterprise, it shall certify the reported data on the electronic customs data processing system within 3 working days after receiving the report.

In case the customs office has doubts about the data reported by the enterprise, it shall examine relevant records within 7 working days after receiving the report. When necessary, the customs office shall carry out physical inspection to check the quantity of goods in stock at the duty-free shop or duty-free warehouse under a decision of the head of the Customs Branch. The head of the Customs Branch shall assign the customs office managing the duty-free shop or duty-free warehouse to carry out the inspection within 10 working days from the date the decision is signed.

In complicated cases, the head of the Customs Branch may issue a decision extending the time limit for conducting inspection but the extension must not exceed 5 working days from the inspection completion date stated in the inspection decision.

The contents and results of the inspection shall be recorded in an inspection record, made according to Form No. 11/BBKT provided in Appendix III to this Decree. The customs office shall certify the enterprise’s data on the electronic customs data processing system in accordance with the inspection conclusions.

Article 18. Procedures for cash brought into or out of a departure area or restricted area by an enterprise trading in duty-free goods

1. Responsibilities of the enterprise trading in duty-free goods

a/ To send data, using Form No. 03 provided in Appendix II to this Decree, to the electronic customs data processing system before bringing cash into or out of the departure area or restricted area;

b/ To comply with the requirements of the customs office sent via the electronic customs data processing system. To present the cash when required by the customs office.

2. Responsibilities of the customs office

a/ Upon receiving the enterprise’s declaration, the customs officer shall check the declared information on the electronic customs data processing system;

b/ To supervise cash brought into or out of the departure area or restricted area;

c/ To conduct physical inspection of cash brought into or out of the departure area and restricted area on the basis of risk management or when there are signs of a violation of law;

d/ The customs officer shall certify through the electronic customs data processing system that cash brought into or out of the departure area and restricted area has passed through the customs supervision area.

3. In case the electronic customs data processing system encounters a malfunction

a/ The enterprise shall make declaration in 2 copies of the statement of cash brought into/out of the departure area/restricted area according to Form No. 03/BKTMVR provided in Appendix III to this Decree and present them to the customs officer for examination and certification. The enterprise shall present the cash when required by the customs office. In case the electronic customs data processing system encounters a malfunction, the enterprise shall send the information contained in the statement to the electronic customs data processing system within 24 hours after the malfunction is remedied;

b/ The customs office shall supervise cash brought into or out of the departure area or restricted area and conduct physical inspection of the cash on the basis of risk management or when there are signs of a violation of law. Immediately after completing the physical inspection of the cash (for cases requiring physical inspection) or after the cash has passed through the customs supervision area, the customs office shall certify 2 copies of the statement of cash brought into/out of departure area/restricted area presented by the enterprise, retain 1 copy and return 1 copy to the enterprise.

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

1. Time limit for submission of account-finalisation reports for goods brought into a duty-free shop for sale

a/ Annually, no later than the 90^th day after the end of a financial year, the enterprise trading in duty-free goods shall submit to the customs office an account-finalisation report on sale of duty-free goods during the financial year;

b/ After submitting an account-finalisation report, the enterprise trading in duty-free goods may modify or supplement the report before the time limit for report submission expires and before the customs office issues a notice on whether or not the report will be inspected.

2. Place for submission of the account-finalisation report

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

2. Responsibilities of the enterprise trading in duty-free good

a/ To submit an account-finalisation report for goods brought into the duty-free shop for sale, stating the quantity of goods input, output and inventory, using Form No. 05 provided in Appendix II to this Decree, through the electronic customs data processing system. In case the electronic customs data processing system encounters a malfunction, the enterprise shall present to the customs office the account-finalisation report, made according to Form No. 05/BCQT in Appendix III to this Decree.

The account-finalisation report must be consistent with the accounting document of the enterprise trading in duty-free goods;

b/ To provide customs dossiers, accounting documents, account books, sales documents and other documents (if any) to serve the examination of the account-finalisation report when requested by the customs office in accordance with regulations.

4. Responsibilities of the customs office managing the duty-free shop or duty-free warehouse: To receive the account-finalisation report on trading in duty-free goods submitted by the enterprise trading in duty-free goods, examine the report in accordance with this Article, and proceed with the following:

a/ In case the account-finalisation report is subject to examination, to notify such to the enterprise trading in duty-free goods within 20 days from the date of receipt of the report;

b/ In case the account-finalisation report is not subject to examination, within 20 working days from the date of receipt of the enterprise’s account-finalisation report, to notify the enterprise through the electronic customs data processing system that the report has been accepted and will not be examined; at the same time, to certify on the electronic customs data processing system that the enterprise has completed its account-finalisation reporting obligation.

5. Cases in which the account-finalisation report is subject to examination

a/ The account-finalisation report is submitted for the first time by the enterprise trading in duty-free goods;

b/ The account-finalisation report contains abnormal discrepancies between the reported figures and the data in the customs office’s electronic customs data processing system and the enterprise has provided an explanation but the explanation is not accepted by the customs office;

c/ The account-finalisation report is selected for examination on the basis of risk management and assessment of the enterprise’s law compliance.

6. Contents of examination of the account-finalisation report: The examination must cover customs dossiers, accounting documents and the quantity of goods in stock at the duty-free shop or duty-free warehouse. The customs office shall request the enterprise to present customs dossiers and accounting documents only for documents containing data that are not stored in the electronic customs data processing system or when there are discrepancies between data in the electronic customs data processing system and the figures reported by the enterprise.

7. Competence to decide on examination of the account-finalisation report: The head of the customs team managing the duty-free shop or duty-free warehouse shall decide on and organise the examination in the cases specified in Clause 5 of this Article.

8. Order and procedures for examination of the account-finalisation report

a/ The examination of the account-finalisation report shall be conducted under a decision issued by the head of the customs team and sent to the enterprise trading in duty-free goods within 3 working days from the date of signing and no later than 5 working days before the date the examination is conducted.

The examination decision must contain the following information: the examiner, the entity subject to examination, the contents of the examination, the starting and ending times of the examination, and the place of examination;

b/ The customs office shall conduct the examination for no more than 5 working days from the date the examination commences at the head office of the enterprise trading in duty-free goods. In a complicated case, the head of the customs team may issue a decision extending the examination period, but the extension must not exceed 5 working days from the examination completion date stated in the examination decision.

The examined contents shall be recorded in an examination record made between the authorised representatives of the enterprise trading in duty-free goods and the examination team.

9. Handling of examination results: Within 5 working days after completion of the examination at the head office of the enterprise trading in duty-free goods, the customs office shall notify the examined enterprise of the examination results, including whether the account-finalisation report is consistent and any inconsistencies identified (if any) for the enterprise to provide an explanation.

a/ In case the examination results show that the account-finalisation report is consistent with the accounting documents and account books and with the dossiers relating to goods used for trading in duty-free goods, the customs office shall issue an examination conclusion, certify the examination results on the account-finalisation report, and update the examination results in the electronic customs data processing system;

b/ In case the account-finalisation report is inconsistent with the accounting documents, account books or dossiers relating to goods used for trading in duty-free goods, the enterprise shall provide an explanation within 5 working days from the date of notification of the examination results. In case the customs office accepts the enterprise’s explanation, within 5 working days, the customs office shall issue an examination conclusion, certify the account-finalisation report and update the results in the electronic customs data processing system;

c/ In case the customs office does not accept the enterprise’s explanation or the enterprise fails to provide an explanation, the customs office shall, based on the laws on tax and customs and the available dossiers, decide on tax-related treatment and handling of administrative violations within its competence, or propose a competent person to decide on the handling of the case in accordance with law;

d/ The examination conclusion must have the following contents: the examination decision, scope of examination, contents of examination, opinions of the examined entity, conclusions on each examined matter, extent of violation (if any), handling measures, and the examination team’s recommendations and proposals on handling measures.

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

1. When purchasing duty-free goods, purchasers shall present and provide the necessary information required in this Decree and may not allow other persons to use their passports, travel documents or duty-free allowances.

2. In case of purchasing goods in excess of the duty-free allowance, purchasers shall fulfil tax obligations and comply with policies applicable to the imported goods items: declaring and paying duties and other state budget revenues (if any) in accordance with regulations, and complying with relevant laws applicable to imported goods.

Article 21. Coordination among operators of seaports, international civil airports and international railway stations, Management Boards of international land border-gate economic zones, units assigned to manage international land border gates, enterprises trading in duty-free goods and customs offices

1. Customs offices managing duty-free shops or duty-free warehouses shall reach agreement with operators of seaports, international civil airports and international railway stations, Management Boards of international land border-gate economic zones, and units assigned to manage international land border gates on the locations where customs offices supervise goods and cash brought into or out of departure areas and restricted areas.

2. Enterprises trading in duty-free goods shall notify customs offices managing duty-free shops and duty-free warehouses of the lists of persons responsible for bringing goods and cash into or out of departure areas and restricted areas, and of sales staff, in order to ensure compliance with customs offices’ supervision requirements.

Chapter III

IMPLEMENTATION PROVISIONS

Article 22. Effect

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

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

3. The form provided in Appendix III to the Government’s Decree No. 181/2025/ND-CP of July 1, 2025, detailing a number of articles of the Law on Value-Added Tax, shall be replaced by Form No. 09/BKHH provided in Appendix III to this Decree.

Article 23. Implementation responsibility

1. The Ministry of Finance shall:

a/ Build, maintain and operate the electronic customs data processing system in order to receive, process, monitor and manage goods brought into, brought out of and sold at duty-free shops, and provide guidance on difficulties arising in trading in duty-free goods;

b/ Provide and share data on trading in duty-free goods in accordance with the law on electronic transactions and other relevant laws.

2. Enterprises trading in duty-free goods shall manage goods used for trading in duty-free goods, sell duty-free goods to eligible purchasers, and carry out customs procedures related to trading in duty-free goods in accordance with this Decree.

3. Ministers, heads of ministerial-level agencies, and Chairpersons of People’s Committees of provinces and centrally run cities shall implement 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.

* Other Appendices are not translated herein.