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THE GOVERNMENT OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 273/2026/ND-CP |
Hanoi, July 7, 2026 |
Pursuant to the Law on Government Organization No. 63/2025/QH15;
Pursuant to the Commerce Law No. 36/2005/QH11;
Pursuant to Law on Foreign Trade Management No. 05/2017/QH14;
Pursuant to Law on Export and Import Duties No. 107/2016/QH13;
Pursuant to Law on Special Excise Duty No. 48/2024/QH15;
Pursuant to Law on Investment No. 61/2020/QH14;
Pursuant to Law on Special Excise Duty No. 66/2025/QH15;
Pursuant to Law on Customs No. 54/2014/QH13;
Pursuant to Law on Tax Administration No. 38/2019/QH14, Law on amendments to certain Articles of the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Assets, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Penalties for Administrative Violations No. 56/2024/QH15;
Pursuant to Law on Amendments to certain Articles of the Law on bidding, Law on public-private partnership investment, Law on customs, Law on value-added tax, Law on export and import duties, Law on investment, Law on public investment, and Law on management and use of public property No. 90/2025/QH15;
At the request of the Minister of Finance;
The Government hereby promulgates a Decree on duty-free business
This Decree provides for customs management, customs procedures, customs inspection, and customs supervision of duty-free business.
1. Persons exiting, transiting, or entering Vietnam.
2. Entities granted privileges and immunities in Vietnam.
3. Crew members working on vessels sailing international route.
4. Passengers on international flights to and from Vietnam.
5. Enterprises eligible for duty-free business in accordance with the law.
6. Customs authorities, customs officials.
7. Operators of seaports, international civil airports, and international railway stations.
8. Management boards of international land border checkpoint economic zones, and management units of international land border checkpoints
9. Organizations whose rights and obligations related to duty-free business operations.
10. Other regulatory bodies cooperating in state management of duty-free business.
Article 3. Principles of management of duty-free goods
1. Tax policies applicable to goods sold in duty-free shops and stored in duty-free warehouses shall comply with the relevant laws on tax and tax administration.
2. Specialized management policies applicable to goods sold in duty-free shops and stored in duty-free warehouses shall comply with the relevant laws on specialized management.
3. Goods sold in duty-free shops include: Goods temporarily imported from abroad, non-tariff zones, and bonded warehouses; and domestic goods permitted to be traded in accordance with Vietnamese law.
Goods temporarily imported from abroad, non-tariff zones, and bonded warehouses that are sold in duty-free shops shall not be included in list of goods prohibited from import and list of goods subject to suspension of temporary import according to regulations on foreign trade management and customs management.
Domestic goods permitted to be traded in accordance with regulations and sold in duty-free shops shall not be included in list of goods prohibited from import and list of goods subject to suspension of temporary import. In cases where the goods are subject to conditional export, they must satisfy all conditions prescribed by law.
4. Domestic goods permitted to be traded in accordance with Vietnamese law and sold in duty-free shops shall be managed and supervised by customs authorities based on the list of goods delivered to duty-free shops/duty-free goods warehouses notified by the duty-free business.
5. Goods sold in duty-free shops shall be stored in duty-free shops/duty-free goods warehouses of duty-free businesses.
6. Time limit for storage of goods in duty-free shops is specified in point a Clause 2 Article 47 of Law on Customs No. 54/2014/QH13 dated June 23, 2014.
7. Tobacco, cigarettes and alcohol sold in duty-free shops must bear the “VIET NAM DUTY NOT PAID” stamp issued by the Ministry of Finance. This stamp shall be affixed at locations provided for in Appendix I enclosed therewith. The stamp must be affixed to a product before it is sold in the duty-free shop or before it is delivered to the buyer in case it is delivered directly from the duty-free goods warehouse to the buyer.
8. For broken, damaged degraded, poor quality or expired goods that cannot be sold for consumption: the enterprise shall prepare a record of the condition of the goods to be disposed of (with confirmation from the customs authority managing the duty-free shop/duty-free goods warehouse) and dispose of the goods as per the law. Before disposal, the enterprise shall submit a detailed disposal plan to the customs authority managing the duty-free shop/duty-free goods as per the law.
9. Goods used as samples or trial products (perfume testers, wine, cosmetics, etc.), bags and packaging imported to contain duty-free goods for buyers shall be managed separately, provided they are used for the intended purpose and have their final accounts submitted to the customs authority in accordance with Article 19 of this Decree.
Article 4. Currencies used in duty-free sales transactions
1. Vietnam Dong (VND).
2. Foreign currencies: US Dollar (USD), Euro (EUR).
3. Currency of the country sharing land border with the place where a duty-free shop is located in a border area.
4. Currency of the country where an international flight of an airline established and operating under Vietnamese law enters or transits through.
Article 5. Duty-free goods buyers and buying conditions
1. After completing exit/transit procedures, persons exiting/transiting through Vietnam are eligible to buy duty-free goods.
a) Persons exiting/transiting through Vietnam via international land border checkpoints; and border checkpoints at international railway stations; seaports and international civil airports may buy duty-free goods from duty-free shops in the international zone;
b) Persons awaiting exit Vietnam may buy duty-free goods from a off-port duty-free shop and shall receive their purchase at the pick-up counter located in the international zone of the international border checkpoint where they depart;
c) Other than the pick-up counters specified in this Clause, the buyers specified in Points a and b of this Clause may receive their purchases in another country.
2. Passengers on international flights departing from Vietnam may buy duty-free goods on the outbound aircraft. Passengers on international flights arriving in Vietnam may purchase duty-free goods on the aircraft operating the international flight to Vietnam.
3. Persons entering Vietnam may buy duty-free goods from duty-free shops located in the restricted area of an international civil airport immediately after completing their entry procedures and may not buy duty-free goods after leaving the restricted area of the international civil airport.
4. Entities granted privileges and immunities in Vietnam may buy duty-free goods from off-port duty-free shops. For purchases intended for organization use, the buyer shall present the quota book for duty-free goods. For purchases intended for personal use, the buyer shall present the quota book for duty-free goods and the identity card issued by the Ministry of Foreign Affairs.
5. Crew members working on vessels sailing international route (including foreign vessels and Vietnamese vessels sailing international route) may buy duty-free goods at seaports and off-port duty-free shops for personal use and for daily living of the crew of the vessel while it is at anchor in a Vietnamese seaport and after it has left Vietnam’s territorial waters.
a) For duty-free goods purchased for personal use, the buyer shall present their passport or shore pass;
b) For duty-free goods purchased for daily living of the crew while the vessel is at anchor in a Vietnamese seaport, the buyer must provide the vessel number, the vessel’s arrival date, and passport numbers of each crew member;
c) For duty-free goods purchased for daily living of the crew on the vessel’s next trip outside of Vietnam’s territorial waters, the buyer must provide the vessel number, the vessel’s arrival date, and passport numbers of each crew member. Purchased goods must be placed in the vessel’s storage for the customs authority of the location where the vessel departs to seal, confirm and supervise until the vessel departs.
6. During implementation, if the personal information of a duty-free buyer can be retrieved from the National Population Database, other national databases, or specialized databases, the duty-free buyer shall not be required to present physical paper documents.
Article 6. Duty-free allowances
1. Persons exiting/transiting through Vietnam, persons waiting to exit Vietnam specified in Clause 1, Article 5 of this Decree, or passengers on international flights departing from Vietnam specified in Clause 2, Article 5 of this Decree may buy duty-free goods without any restriction in terms of quantity and value, but shall solely responsible for the import procedures and allowance quotas of the destination country.
2. Duty-free allowances for passengers on international flights to Vietnam and persons entering Vietnam specified in Clause 2 and Clause 3 Article 3 hereof may buy duty-free goods within the allowances prescribed in Clause 1 and Clause 2, Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016.
3. The entities specified in Clause 4 Article 5 of this Decree may buy duty-free goods within the allowance quotas prescribed in Article 5 of the Government’s Decree No. 134/2016/ND-CP. In case of buying goods at duty-free shops located within international land border checkpoints, international railway stations, seaports, and international civil airports, the allowances applicable to exiting and arriving persons shall apply.
4. The entities specified in Points a and b, Clause 5, Article 5 of this Decree may buy duty-free goods for personal use and for daily living of the crew of a vessel sailing international route while it is at anchor in a Vietnamese seaport, allowance for each crew member each time the vessel is at anchor in a Vietnamese seaport:
a) 1,5 liter of alcohol whose alcohol content is at least 20 degrees; or 2,0 liter of alcohol whose alcohol content is under 20 degrees; or 3,0 liter of alcoholic beverages and beer.
For alcohol contained in a bottle, jar or can (hereinafter referred to as “bottle”) whose capacity is higher than the allowance prescribed in point a Clause 4 of this Article but less than 01 liter, the whole bottle may be exempt from duty. If it exceeds 01 liter, the contents in excess of the permitted allowance shall be liable to duty as per the law;
b) 200 cigarettes or 250 gram of shredded tobacco or 20 cigars.
5. The entities specified in point c Clause 5 Article 5 hereof may buy duty-free goods without any restriction in terms of quantity and value for use on a vessel operating outside of Vietnam’s territorial waters after it exits Vietnam.
CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION OF DUTY-FREE BUSINESS OPERATIONS
Article 7. Customs procedures, inspection, and supervision of goods sold in 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 Decree No. 08/2015/ND-CP dated January 21, 2015 and the 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 domestic goods sold in duty-free shops and stored in duty-free goods warehouses: Enterprises shall submit the list of goods sold in duty-free shops/stored in duty-free goods warehouses, which shall be made using Form No. 08a, Form No. 08b, and Form No. 08c in Appendix II attached to this Decree, to the customs electronic data processing system. The Customs authority shall, within 02 working hours from the time the electronic data processing system receives the information, approve or reject (stating the reasons for rejection) the submission through the customs electronic data processing system. Upon receiving the approval, the enterprise may deliver the goods into the duty-free shop or duty-free warehouse. When the goods arrive, the Customs authority shall inspect and verify the actual goods against the enterprise’s list via the electronic system to certify the actual entry into the duty-free shop or duty-free warehouse.
In case the customs electronic data processing system encounters a breakdown, the enterprise shall send a written notice (made using Form No. 08/DSHH in Appendix III attached hereto) to the supervisory customs authority, and submit it to the electronic system within 24 hours after the system breakdown is resolved.
In case there is suspicion concerning the list of goods, within 02 working hours from the time the electronic data processing system sends feedback, the customs authority shall inspect and compare information from the electronic data processing system with the goods actually delivered to the duty-free shop/duty-free goods warehouse. If there are signs of violation, the Director of the Customs sub-department shall issue a Decision to perform physical inspection of inventory in the duty-free shop/duty-free goods warehouse. Such inspection must be conducted within 10 working days from the date on which the decision is signed.
For complicated cases, the Director of the Customs sub-department may promulgate a decision to extend the inspection period for a maximum of 05 working days.
Inspected items and inspection results shall be included in the inspection record, which is prepared using Form No. 11/BBKT in Appendix III enclosed therewith.
Customs authorities shall confirm goods delivered to the duty-free shop/duty-free goods warehouse via the electronic data processing system based on physical inspection results.
Article 8. Customs procedures, inspection, and supervision of goods delivered from duty-free goods warehouses to duty-free shops and vice versa
1. In case of goods delivery between duty-free warehouses, between duty-free shops, or between adjacent duty-free warehouses and duty-free shops, the duty-free business enterprise shall be solely responsible for tracking and managing such goods delivery.
2. In case of goods delivery 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 international zone or another restricted area:
a) The enterprise shall submit the list of goods to be delivered using Form No. 11 in Appendix II attached to this Decree to the customs electronic data processing system before transporting the goods.
If the system encounters a breakdown, the enterprise shall send a written notice to the customs authority and transmit the data to the electronic system within 24 hours after the breakdown is resolved;
b) The managing Customs authority shall approve or reject (specifying the reasons for rejection) through the customs electronic data processing system within 02 working hours from the time on which the information is received.
The managing Customs authority shall conduct an on-site inspection based on risk management principles or if there are signs of violation, and shall approve the written notice of transportation in case the electronic system encounters a breakdown;
c) After the breakdown of the electronic system is resolved, the managing Customs authority shall immediately notify the duty-free business enterprise (in writing, via email, telephone, fax, etc.).
3. In case of goods delivery between duty-free warehouses, between duty-free shops, or between duty-free warehouses and duty-free shops located at different positions outside the international zone/restricted area but under the management of the same customs authority
a) The enterprise shall submit the list of goods to be delivered using Form No. 11 in Appendix II attached hereto to the customs electronic data processing system before transporting the goods. If the electronic system encounters a breakdown, the enterprise shall notify the customs authority in writing and may only transport the goods after obtaining approval from the customs authority. Within 24 hours after the breakdown is resolved, the enterprise must transmit the data to the electronic system. The enterprise shall be responsible for delivering the goods to the destination notified;
b) The managing customs authority shall supervise loading of goods onto the transport vehicles for goods delivery between the duty-free warehouses and duty-free shops; approve the delivery on the electronic system or in document presented by the enterprise immediately after sealing the goods. Goods shall be sealed before delivery; customs seal number shall be specified on the physical document of the duty-free business enterprise. When the goods arrive at the delivery destination, the managing customs authority shall inspect the seals, give confirmation on the duty-free business’s document and supervise the entry of the goods into the duty-free warehouse or duty-free shop;
c) The managing customs authority shall perform the tasks specified in point c Clause 2 of this Article.
4. In case of goods delivery between duty-free warehouses, between duty-free shops, or between duty-free warehouses and duty-free shops of an enterprise that owns multiple duty-free shops and warehouses at different locations under the management of different customs authorities:
a) The enterprise shall submit the list of goods to be delivered using Form No. 11 in Appendix II attached to this Decree to the customs electronic data processing system before transporting the goods to the duty-free shop or warehouse managed by another Customs authority.
If the electronic system encounters a breakdown, the enterprise shall submit a written notice to the customs authority and may only transport the goods after obtaining approval. Within 24 hours after the breakdown is resolved, the enterprise must transmit the data to the electronic system.
The enterprise shall be responsible for delivering the goods to the destination notified via the electronic system or on the written notice.
b) The Customs authority of departure shall:
Supervise the loading of goods onto transport vehicles and customs seal;
Based on the information submitted by the enterprise to the electronic system, prepare a transfer note for the duty-free goods transported under customs supervision via the electronic system using Form No. 04 in Appendix II attached to this Decree. If the electronic system encounters a breakdown, the Customs authority of departure shall, base on the physical document presented by the enterprise, prepare a transfer note using Form No. 04/BBBG in Appendix III attached hereto and hand it over to the enterprise to deliver to the Customs authority of destination;
Monitor information of goods to be delivered, take charge in searching in case the goods do not arrive on time;;
Monitor transfer of goods between duty-free shops/duty-free goods warehouses via the customs electronic data processing system.
c) The Customs authority of destination shall:
Supervise goods delivered from the transporting vehicle to the receiving duty-free goods warehouse/duty-free shop based on the goods transfer note prepared by the customs authority of departure.
Give confirmation on the electronic system or on the physical document presented by the enterprise and return it to the enterprise for archiving in case the electronic system encounters a breakdown.
Monitor the information of goods delivery, cooperate with the customs authority of departure in searching in case the goods do not arrive on time;
Monitor transfer of goods between duty-free shops/duty-free goods warehouses via the customs electronic data processing system.
Article 9. Customs procedures, inspection, and supervision of goods transferred between duty-free warehouses and aircraft for the sale of duty-free goods on international flights to and from Vietnam
1. Responsibilities of the duty-free business enterprise
a) In case the duty-free warehouse is located within the international area:
The enterprise shall submit information about delivery note using Form No. 06a and Form No. 06b, and the statement of cash volume using Form No. 07 in Appendix II attached hereto to the customs electronic 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 to the duty-free warehouse.
If the customs electronic data processing system encounters a breakdown, the enterprise shall submit the goods delivery note using Form No. 06/PGHKVTB and the statement of cash volume using Form No. 07/BKTMKVTB in Appendix III attached hereto to the customs authority and must transmit the data to the electronic system within 24 hours after the system breakdown is resolved.
b) In case the duty-free warehouse is located outside the international area:
When transferring cash and goods from the duty-free warehouse onto the aircraft: The enterprise shall submit information regarding the delivery note using Form No. 06a and the statement of cash volume using Form No. 07 in Appendix II attached hereto to the customs electronic data processing system. The enterprise may only transport the goods after obtaining approval from the customs authority via the electronic system..
If the customs electronic data processing system encounters a breakdown, the enterprise shall submit the goods delivery note using Form No. 06/PGHKVTB and the statement of cash volume using Form No. 07/BKTMKVTB in Appendix III attached hereto to the customs authority, and shall transmit the data to the electronic system within 24 hours after the system breakdown is resolved. The enterprise may only transport the goods after obtaining the approval on Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB from the customs authority.
For unsold goods from international flights: The duty-free business enterprise shall seal the duty-free cart before removing the it from the aircraft. The enterprise shall be responsible for transporting the duty-free goods from the aircraft to the duty-free warehouse. Within 24 hours from the time the aircraft arrived the designated position as prescribed, the duty-free business enterprise shall submit information regarding the unsold goods from international flights using Form No. 06b and the statement of cash volume using Form No. 07 in Appendix II attached hereto to the customs electronic data processing system.
If the customs electronic data processing system encounters a breakdown, the enterprise shall submit the goods delivery note (Form No. 06/PGHKVTB) and the statement of cash volume (Form No. 07/BKTMKVTB in Appendix III attached hereto) to the customs authority and must transmit the data to the electronic system within 24 hours after the system breakdown is resolved.
2. Responsibilities of the Customs authority managing the duty-free warehouse
a) In case the duty-free warehouse is located within the international area:
The managing customs authority shall conduct on-site inspection of goods to be delivered based on risk management principles or if there are signs of legal violation.
If the customs electronic data processing system encounters a breakdown, the managing Customs authority shall approve Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB in Appendix III attached hereto within 02 working hours from the receipt of physical documents from the enterprise. After the system breakdown is resolved, the managing Customs authority shall notify the duty-free business enterprise immediately (in writing, via email, telephone, fax, etc) thereof.
b) In case the duty-free warehouse is located outside the international area:
When transferring cash and goods from the duty-free warehouse onto the aircraft: The managing Customs authority shall supervise the loading of goods onto the duty-free cart and customs seals; and immediately approve Form No. 06a and Form No. 07 in Appendix II attached hereto on the electronic system after submission by the enterprise or immediately approve Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB in Appendix III attached hereto upon presentation by the enterprise.
For unsold goods from international flights: The managing Customs authority shall supervise the entry into the warehouse of the transport vehicle and inspect the seals on the transport vehicle. It shall confirm Form No. 06b and Form No. 07 in Appendix II attached to this Decree on the electronic system, or confirm Form No. 06/PGHKVTB and Form No. 07/BKTMKVTB in Appendix III attached to this Decree presented by the enterprise.
The head of the Customs authority managing the duty-free warehouse shall decide on the on-site inspection of goods to be delivered from the duty-free warehouse to the international area based on risk management principles or if there are signs of violation.
3. Responsibilities of the Customs authority at the international airport of departure in the case where the duty-free warehouse is located outside the international area:
a) Cross-check the customs seals when the duty-free cart enters the international area;
b) Conduct on-site inspection of goods transported within the international area based on risk management principles or if there are signs of violation.
Article 10. Customs procedures, inspection, and supervision of goods transferred between duty-free warehouses of a duty-free business enterprise and aircraft for in-flight duty-free sale on international flights to and from Vietnam in case of different airports of entry and exit
1. The duty-free business enterprise shall:
Perform responsibilities prescribed in Clause 1, Article 9 of this Decree and the following tasks:
a) Send a delivery note, which is made using Form No. 06b in Appendix II attached hereto, to the electronic data processing system immediately after receipt of the goods at the duty-free goods warehouse in the airport of entry or delivery of the goods from the aircraft arriving in Vietnam to the duty-free goods warehouse in the airport of exit.
If the electronic data processing system encounters a breakdown, the enterprise shall submit the goods delivery note (Form No. 06/PGHKVTB in Appendix III attached hereto) to the customs authority and transmit the data to the electronic system within 24 hours after the system breakdown is resolved.
b) If the goods are delivered to the duty-free goods warehouse of the duty-free business in the airport of entry, store the duty-free cart in the warehouse where there are surveillance cameras and away from other duty-free carts and goods;
c) Deliver the goods from the aircraft arriving in Vietnam to the duty-free goods warehouse in the airport of exit at the time specified in the goods transfer note provided for in Point c Clause 3 of this Article.
2. The customs authority at the international airport of departure shall
a) Comply with the provisions of Clause 2 and Clause 3, Article 9 of this Decree upon delivery of the duty-free cart from the duty-free goods warehouse in the airport of exit to the departing aircraft.
b) Based on the transfer note prescribed in Point c, Clause 3 of this Article, supervise the duty-free cart delivered from the transport vehicle to the duty-free goods warehouse in the airport of exit; verify Form No. 04 in Appendix II attached hereto on the electronic system, or sign, stamp, specify the date of confirmation on the transfer note and return it to the enterprise; and update the information of the arrived goods on the electronic system.
c) Monitor delivery of the duty-free cart, cooperate with the customs authority of the airport of entry in confirming whether the duty-free cart is not delivered to the airport of exit at the time specified in the goods transfer note provided in Point c Clause 3 of this Article.
3. The customs authority at the border checkpoint at the airport of entry shall
a) If the goods are delivered to the duty-free goods warehouse in the airport of entry, based on the information in the delivery note sent to the electronic data processing system by the duty-free business according to regulations in Point a Clause 1 of this Article, supervise delivery of the duty-free cart from the arriving aircraft to the warehouse in the airport of entry;
b) Immediately confirm the amount of cash from the aircraft submitted by the enterprise on the customs electronic data processing system;
c) Based on information in the delivery note prescribed in point a Clause 1 of this Article, seal the duty-free cart, prepare a duty-free cart transfer note via the electronic data processing system using Form No. 04 of Appendix II enclosed herewith, and update the seal number to the transfer note.
If the electronic data processing system encounters a breakdown, prepare a transfer note using Form No. 04/BBBG in Appendix II attached hereto and give it to the duty-free business for delivery of the duty-free cart to the customs authority at the border checkpoint at the airport of exit;
d) Monitor delivery of the duty-free cart, take charge in confirming in case where the customs authority at the border checkpoint at the airport of exit does not send a confirmation by the time specified in the goods transfer note prescribed in point b Clause 2 of this Article.
Article 11. Duty-free sale procedures for buyers who are persons waiting to exit Vietnam and buying duty-free goods from downtown duty-free shops, persons exiting or transiting through Vietnam, passengers on aircrafts exiting Vietnam, passengers on international flights to Vietnam, persons entering Vietnam via border checkpoints at international airports, and crew members buying duty-free goods for personal use while their vessels are at anchor in Vietnamese seaports
1. The duty-free business enterprise and sales staff shall
a) Request the buyer to present their passport or any of the following travel documents: A travel document in case where the buyer is a person waiting to exit Vietnam and buying duty-free goods from downtown duty-free shops, a person exiting or transiting through Vietnam in the international area, or a person entering Vietnam via border checkpoints at international airports; a crewmember’s shore pass in case where the buyer is a crew member buying duty-free goods for personal use while the vessel is at anchor in a Vietnamese seaport.
In case where the buyer is a passenger on an international flight to Vietnam, the sales staff shall request the buyer to present both a passport and a boarding pass.
b) Inspect the duty-free allowance
The sales staff shall inspect the duty-free purchase allowance information on the electronic data processing system for buyers who are persons entering Vietnam via border checkpoints at international airports or passengers on international flights to Vietnam as prescribed in Clause 2 Article 6 hereof, and for crew members buying duty-free goods for personal use while their vessels are at anchor in Vietnamese seaports as prescribed in Clause 4 Article 6 hereof.
c) The sales staff shall fully record the buyer’s information, flight or transport vehicle information, and goods information in accordance with the information criteria specified in Form No. 12 in Appendix II attached hereto.
d) Submit the information prescribed in point c hereof to the customs electronic data processing system.
In case of selling duty-free goods to persons exiting or transiting through Vietnam, persons entering Vietnam via border checkpoints at international airports, and crew members working on vessels sailing international route: The duty-free business enterprise must submit the information prescribed in point c of this Clause to the electronic data processing system immediately after the duty-free sale is made.
In case of selling duty-free goods on board of an aircraft: Within 24 hours from the time the aircraft parks at the designated location (for flights to Vietnam), the duty-free business enterprise shall prepare a declaration on its software and send the declaration to the electronic data processing system in accordance with point c of this Clause.
If the electronic data processing system encounters a breakdown, the duty-free business enterprise shall send the data within 24 hours after the error is fixed.
dd) Issue invoices (including invoices for free gifts with purchase, if any) as prescribed by law.
e) In case where the buyer is person waiting to exit Vietnam and buying duty-free goods from a downtown duty-free shop:
Send Delivery note using Form No. 02 in Appendix II attached hereto to the electronic data processing system (except in cases where the goods are delivered abroad at the customer’s request). If the electronic data processing system encounters a breakdown, prepare 02 copies of the Delivery note using Form No. 02/PGH in Appendix III attached hereto and send data on to the electronic data processing system within 24 hours after the error is fixed.
Take responsibility for delivering and presenting the goods to the customs authority at the border checkpoint where the buyer exits Vietnam to transfer the goods to the buyer at the pick-up counter in the international zone of the exit checkpoint. If the electronic data processing system encounters a breakdown, present the goods together with 02 delivery note copies (Form No. 02 in Appendix II attached hereto) to the customs authority at the border checkpoint where the buyer exits Vietnam.
If the duty-free business fails to present a delivery note with confirmation from the customs authority at the border checkpoint upon inspection from the customs authority managing the duty-free shop/duty-free goods warehouse, the business shall pay all tax and other state budget revenues imposed upon imports according to the applicable regulations for the goods sold.
If the buyer fails to receive the goods at the pick-up counter, the enterprise shall submit information to cancel the delivery note (made using Form No. 13 in Appendix II attached hereto) to the electronic data processing system. If the electronic system encounters a breakdown, the enterprise shall send a written notice to cancel the delivery note to the customs authority and send the data within 24 hours after the error is fixed. Upon obtaining approval from the customs authority, the enterprise shall transport the goods back to the duty-free shop or warehouse from which the goods were dispatched.
If a duty-free business enterprise owns multiple duty-free shops and warehouses at different locations, when selling goods to a customer waiting to exit Vietnam at a downtown duty-free shop, the enterprise may dispatch the goods to the buyer from the duty-free shop or warehouse managed by the Customs authority at the border checkpoint where the buyer exits Vietnam.
g) In case where the buyer is a person entering Vietnam via border checkpoints at international airports or a passenger on international flights to Vietnam who buy more than the permitted allowance
The duty-free business enterprise shall submit information made using Form No. 01 in Appendix II attached hereto to the customs electronic data processing system. If the system encounters a breakdown, the duty-free business enterprise shall submit 02 notice made using Form No. 01/PTBHVDM in Appendix III attached hereto to the customs authority at the entry checkpoint. The enterprise shall receive and retain 01 Notice with signature and stamp of the customs official at the entry checkpoint.
Tobacco may not be sold in amount exceeding the permitted duty-free allowance.
2. The customs authority managing the duty-free shop/duty-free goods warehouse shall:
a) Perform the duties specified in point c Clause 2 Article 8 of this Decree;
b) Inspect duty-free sale via the electronic data processing system, surveillance cameras, or on-site inspections in the duty-free shop/duty-free goods warehouse based on risk management principles or if signs of legal violation are detected;
c) Monitor the feedback on the Delivery notes that have been confirmed by the customs authority as prescribed in Clause 3 of this Article.
d) Collect taxes and other state budget revenues (if any) in accordance with regulations, and retain copies of documents prescribed in Clause 2, Article 20 for the cases specified in Point h Clause 1 hereof;
dd) Upon delivery note cancelation prescribed in point g of this Article, the Customs authority managing the duty-free shop/duty-free goods warehouse shall inspect the seals prescribed in point c, Clause 3 of this Article and supervise the entry of the goods into the duty-free warehouse or duty-free shop.
3. For buyers buying goods from downtown duty-free shops, the customs authority managing the exit checkpoint where each buyer exits Vietnam shall:
a) Inspect and compare the goods with information declared in the delivery note;
b) Confirm Form No. 02 in Appendix II attached to this Decree submitted by the enterprise on the customs electronic data processing system ;
If the electronic system encounters a breakdown, confirm, sign, and stamp the official seal on 02 copies of the Delivery note using Form No. 02/PGH in Appendix III attached to this Decree presented by the enterprise; hand over 01 copy of Delivery note to the duty-free business enterprise for retention. After the enterprise sends data regarding the delivery note number in the electronic data processing system, give confirmation on the system;
c) Seal the goods before delivery. Update the seal number and approve the cancellation information using Form No. 13 in Appendix II attached to this Decree on the electronic data processing system immediately after sealing the goods, specify the seal number and approve the document presented by the enterprise.
Article 12. Duty-free sale procedures for organizations and individuals granted privileges and immunities purchasing duty-free goods from downtown duty-free shops
1. Sales staff of the duty-free shops shall
a) Request the buyer to present the quota book for duty-free goods of the organization/individual and the ID card issued by the Ministry of Foreign Affairs when buying duty-free goods downtown, excluding books issued by competent authorities and already updated to the Vietnam National Single Window.
b) Send information on goods quantity in the quota book for duty-free goods presented by the buyer or data on the quota book for duty-free goods from the Vietnam National Single Window updated by the competent authority (for books used for the first time) (made using Form No. 14 Appendix II enclosed herewith) to the electronic data processing system;
c) Present the original copy of the quota book for duty-free goods to the customs authority to confirm the duty-free allowance on the electronic data processing system for books presented in accordance with the regulation in point a of this Clause;
d) Send sales data (using Form No. 12 in Appendix II attached hereto) to the electronic data processing system.
If the customs electronic data processing system encounters a technical breakdown, submit it to the electronic system within 24 hours after the system breakdown is resolved;
dd) Issue a invoice (including invoices for free gifts with purchase, if any) as prescribed by law;
e) Cut the stamp corresponding to goods sold from the quota book for duty-free goods and retain the stamp attached to each corresponding sales invoice;
g) Retain invoices in accordance with applicable laws on invoicing.
2. The Customs authority managing the duty-free shop and duty-free warehouse
a) For buyers purchasing duty-free goods using the quota book for duty-free goods for the first time, check the buyer’s duty-free allowance in the authentic copy of the quota book or on the Vietnam National Single Window, and confirm this allowance on the electronic data processing system for the system to deduct the amount of goods purchased from the allowance;
b) For risk management and detection of signs of violations against the law, inspect duty-free sale via the duty-free business’s software system, electronic data processing system and surveillance cameras or conduct onsite-inspection in the duty-free shop/duty-free goods warehouse
c) Perform the duties prescribed in point c Clause 2 Article 8 of this Decree.
Article 13. Duty-free sale procedures for buyers being crewmembers working on vessels sailing international route
1. In the case where a crewmember buys duty-free goods for daily living of the crew of a vessel sailing international route while it is at anchor in a Vietnamese seaport waiting to exit, Sales staff shall
a) Request the buyer present his/her passport;
b) Inspect the information on the electronic data processing system to sell duty-free goods within the allowances in accordance with Clause 4 Article 6 of this Decree;
c) Send sales information using Form No. 12 in Appendix II attached hereto to the customs electronic data processing system.
If the customs electronic data processing system encounters a breakdown, the enterprise shall submit the information to the electronic system within 24 hours after the system breakdown is resolved;
d) Issue invoice (including invoice for free gifts with purchase, if any), which shall include full name, passport number and nationality of the captain/ vessel representative, vessel identification number and date of entry to Vietnam;
dd) Retain the sales invoice in accordance with application regulations on invoicing.
2. In case of buying duty-free goods for daily living of the crew of a vessel sailing international route after it has left Vietnam’s territorial waters, sales staff shall
a) Request the buyer to present his/her passport;
b) Send sales data (using Form No. 12 in Appendix II attached hereto) to the electronic data processing system.
If the customs electronic data processing system encounters a technical breakdown, submit it to the electronic system within 24 hours after the system breakdown is resolved;
c) Issue invoices as prescribed by law;
d) Take responsibility for delivering goods to the vessel’s storage;
dd) Retain the sales invoice with signature from the captain or vessel representative and confirmation from the customs official handling the exit procedure for the vessel, purchase order and crew list.
3. The customs authority managing the duty-free shop/duty-free goods warehouse shall
a) Supervise from when goods leave the duty-free shop to when they are under supervision of the customs authority of the location where the vessel exits Vietnam;
b) Perform the duties provided for in Point c Clause 2 Article 8 of this Decree.
4. The customs authority where exit procedure for the vessel is carried out shall: seal the duty-free goods storage of the vessel, verify existence of the goods in the customs controlled area (sign and append stamp on the sales invoice) and supervise until the vessel exits Vietnam.
Article 14. Online duty-free sale procedures
1. The duty-free business enterprise shall
Perform the duties prescribed in Articles 11, 12, and 13 of this Decree and the following duties:
a) Send sales information made using Form No. 12 Appendix II attached hereto to the electronic data processing system upon acceptance of an order and successful payment.
If the customs electronic data processing system encounters a technical breakdown, submit it to the electronic system within 24 hours after the system breakdown is resolved;
b) Upon goods delivery to the buyer, inspect and compare information declared by the buyer for online purchase with information on buyer-related documents as per regulations for each type of buyer.
2. The customs authority managing the duty-free shop/duty-free warehouse and the customs authority managing the border checkpoint where the buyer exits or enters Vietnam shall Perform the duties prescribed in Articles 11, 12, and 13 of this Decree as applicable to each type of buyer.
Article 15. Customs procedures for goods sold to persons exiting Vietnam but delivered to another country at the buyer’s request
1. Location for customs procedures: The customs authority managing the duty-free shop/duty-free warehouse after the buyer has truly exited Vietnam.
2. Customs procedures: export procedures (re-export procedures for goods temporarily imported from overseas by the duty-free business or export procedures for goods purchased from domestic market by the duty-free business and sold in the duty-free shop) in accordance with Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Decree No. 167/2025/ND-CP dated June 30, 2025. When carrying out export procedures, besides the required customs dossier, the duty-free business enterprise shall submit list of goods sold to buyers using Form No. 09 in Appendix II enclosed herewith to the electronic data processing system; if the system encounters a breakdown, submit Form No. 09/BKHH in Appendix III enclosed herewith and 01 photocopy of passport or travel document (first page and the page bearing the exit stamp of the entry and exit authority).
3. If the customs authority has sufficient grounds to confirm that the buyer has not exited Vietnam, the duty-free business shall be subject to penalty as per the law.
Article 16. Procedures for duty-free goods repurposed, domestically consumed or re-exported
1. Procedures for repurposing, domestic market sale and re-export of duty-free goods shall comply with the Decree No. 08/2015/ND-CP, as amended by Decree No. 167/2025/ND-CP, and guidelines from the Ministry of Finance.
Goods management policies and tax policies for goods undergoing repurposing/conversion to domestically consumed goods shall be adopted from the time of registration of customs declaration of repurposing/conversion to domestic market sale.
Tobacco may not be repurposed or sold domestically and shall be re-exported via sea border checkpoints and border checkpoints at international civil airports.
Before transporting the goods out of the duty-free shop, the duty-free business shall dispose of the “VIET NAM DUTY NOT PAID” stamp affixed to each article and record number of stamps disposed of in writing.
2. For goods from domestic market permitted for sale under Vietnamese law that are added to the duty-free shop and then returned to the domestic market, the business owning the duty-free shop/duty-free goods warehouse shall send a notice, which is made using Form No. 08c in Appendix II attached hereto, via the electronic data processing system; in case of system breakdown, submit Form No. 09/BKHH in Appendix III attached hereto and a photocopy of the passport or travel document (first page and the page bearing the exit stamp of the entry and exit authority) and submit it to the electronic system within 24 hours after the system breakdown is resolved.
Before transporting the goods out of the duty-free shop, the business shall dispose of the “VIET NAM DUTY NOT PAID” stamp affixed to each article under supervision of the custom authority managing the shop and record number of stamps disposed of in writing.
Article 17. Procedures for goods to be disposed of, sample products, product samples, bags and packaging imported to hold duty-free goods
1. Procedures for broken, damaged, degraded, poor quality or expired goods shall comply with Clause 8 Article 3 of this Decree and as follows:
a) When making a record on the state of broken, damaged, degraded, poor quality or expired goods, the duty-free business must provide an explanation and information on the goods, including: name, identification number, quantity and value. Based on the record and physical inspection of the goods, a customs official working at the customs authority managing the duty-free shop shall sign and append stamp to confirm the state of the goods;
b) The duty-free business shall take responsibility for disposal of the goods in compliance with existing regulations of law and be subject to supervision of the customs authority.
2. For sample products, product samples and bags and packaging imported to hold duty-free goods (excluding gifts with purchase):
a) Upon delivery of sample products, product samples and bags and packaging imported to the duty-free shop, the duty-free business shall prepare a list using Form No. 10 in Appendix II attached hereto, send it to the electronic data processing system and receive feedback from the system;
In case the customs electronic data processing system encounters a breakdown, the enterprise shall present the statement using Form No. 10/BKHMT in Appendix III attached hereto to the Customs authority managing the duty-free shop and duty-free warehouse, and send information to the customs electronic data processing system within 24 hours after the system breakdown is resolved;
b) On a monthly basis (within the first 07 working days of the month), submit aggregated data on sample products, product samples and imported bags and packaging used and in stock of the previous month using Form No. 15 in Appendix III attached hereto to the electronic data processing system.
If there is no suspicion regarding the data reported by the business, within 03 working days from the date of receipt of the report, the customs authority shall confirm the data on the electronic data processing system.
If the customs authority has any suspicion regarding the data reported by the business, within 07 working days from the date of receipt of the report, the customs authority shall inspect relevant documents. Where necessary, the customs authority may perform a on-site inspection of the goods in stock in the duty-free shop/duty-free goods warehouse according to the decision of the head of the customs sub-department. The head of the customs sub-department managing the duty-free shop/duty-free goods warehouse shall conduct the inspection within 10 working days from the date on which the decision is signed.
For complicated cases, the head of the customs sub-department may promulgate a decision to extend the inspection period for a maximum of 05 working days from the inspection end date specified in the decision.
Inspected contents and inspection results shall be included in the inspection record, which is made using Form No. 11/BBKT in Appendix II enclosed therewith. The customs authority shall confirm the data reported by the duty-free business on the electronic data processing system based on the inspection conclusion.
Article 18. Procedures for cash delivered to/from international/restricted areas by duty-free businesses
1. The duty-free business enterprise shall
a) Send required data per Form No. 03 in Appendix II attached hereto to the electronic data processing system before delivering cash to/from the international/restricted areas;
b) Comply with requirements from the customs authority notified via the electronic data processing system. Present the cash at the request of the customs authority.
2. The customs authority shall
a) Upon receipt of information declared by the duty-free business enterprise via the electronic data processing system, a customs official shall inspect such information.
b) Supervise cash delivered to/from the international/restricted areas;
c) Conduct on-site inspection of the cash delivered to/from the international/restricted areas for risk management or upon detection of signs of a violation against the law;
d) A customs official shall confirm the cash delivered through the customs controlled area to enter/exit the international/restricted areas on the electronic data processing system.
3. In case the electronic data processing system encounters a breakdown
a) The duty-free business enterprise shall prepare 02 copies of statement of cash delivered to/from the international/restricted areas using Form No. 03/BKTMVR in Appendix III attached hereto for customs officials to inspect and confirm. Present the cash at the request of the customs authority. In case the electronic data processing system encounters a breakdown, the enterprise shall send information from the statement to the system within 24 hours after the error is fixed;
b) The customs authority shall supervise cash delivered to/from the international/restricted areas. Conduct on-site inspection of the cash for risk management or upon detection of signs of a violation against the law. Immediately after such on-site inspection or inspection of cash delivered through the customs controlled area, the customs authority shall give confirmation on 02 copies of statement of cash delivered to/from the international/restricted areas presented by the duty-free business enterprise, retain 01 copy and return 01 copy to the enterprise.
Article 19. Settlement report for goods sold in duty-free shops
1. Submission period for settlement report for goods sold in duty-free shops:
a) On an annual basis, within 90 days from the fiscal year-end, the duty-free business enterprise shall submit the settlement report for its duty-free sale in the fiscal year to the customs authority;
b) After submitting settlement report, the duty-free business enterprise may amend or supplement to its settlement report before the submission deadline and before the time the customs authority announces whether the settlement report is subject to inspection.
2. Location to submit settlement reports
The customs authority managing the duty-free shop/duty-free goods warehouse.
3. The duty-free business enterprise shall
a) Submit settlement reports for goods sold in the duty-free shop: which shall be formulated based on the input – output – inventory principle and using Form No. 05 in Appendix II attached hereto, via the electronic data processing system. In case the electronic data processing system encounters a breakdown, the enterprise shall present a settlement report using Form No. 05/BCQT in Appendix III attached hereto to the customs authority.
The settlement report must be consistent with accounting documents of the duty-free business enterprise;
b) Provide customs dossiers, accounting vouchers, accounting books, sales invoices, and other documents (if any) to serve the inspection of the settlement report upon request by the customs authority in accordance with regulations.
4. The Customs authority managing the duty-free shop and duty-free warehouse shall: receive settlement reports for duty-free sale submitted by the duty-free business enterprise, inspect the settlement reports in compliance with regulations in this Article and perform the following duties:
a) For settlement reports subject to inspection, the customs authority shall notify the duty-free business enterprise of such inspection within 20 days from the date of receipt of the settlement reports;
b) For settlement reports not subject to inspection, within 20 working days from the date of receipt of the settlement reports from the duty-free business enterprise, the customs authority shall notify the enterprise that the settlement reports have been accepted and are not required to undergo inspection. At the same time, confirm that the enterprise has completed its settlement reports on the electronic data processing system.
5. Cases subject to settlement report inspection:
a) Settlement report submitted by a duty-free business for the first time;
b) Settlement report whose figures are unusually different from those available in the electronic data processing system of the customs authority, and explanation for which has been given by the duty-free business but is not accepted by the customs authority;
c) Settlement report inspected for risk management and/or assessment of regulatory compliance by the duty-free business.
6. Inspected items: customs dossiers, accounting vouchers and goods in stock in the duty-free shop/duty-free goods warehouse. The customs authority shall request the duty-free business enterprise to present only the customs dossiers and accounting vouchers that contain figures not available in the electronic data processing system or related to discrepancy between figures reported by the business and those available in the system.
7. Competence to decide on inspection of settlement reports: The head of the customs authority managing the duty-free shop/duty-free goods warehouse shall decide on inspecting the cases prescribed in Clause 5 hereof.
8. Inspection procedures:
a) Settlement reports shall be inspected in accordance with the decision promulgated by the head of customs authority, which shall be notified to the duty-free business enterprise within 03 working days from the date on which the decision is signed and no later than 05 working days before the date of inspection.
The inspection decision contain: inspector name, name of person inspected, inspected items, inspection start and end times, and inspection location;
b) The inspection shall last for no more than 05 working days from the date on which the inspection starts at the office of the duty-free business enterprise. For complicated cases, the head of customs authority may promulgate a decision to extend the inspection period for a maximum of 05 working days.
Inspected items shall be included in inspection records between the authorized representative of the duty-free business and the inspectorate.
9. Handling of inspection results: within 05 working days after the inspection end date, the customs authority shall notify the inspection results, including the consistency or inconsistencies in the settlement report (if any), to the duty-free business enterprise to provide the explanation.
a) If the inspection shows that the settlement report is consistent with accounting vouchers, account books and duty-free goods dossiers, the customs authority shall promulgate the inspection conclusion and confirm the inspection results in settlement report; update the inspection results to the electronic data processing system;
b) If the inspection shows that the settlement report is inconsistent with accounting vouchers, account books and duty-free goods dossiers, the duty-free business enterprise shall provide an explanation within 05 working days. If the customs authority accepts such explanation, within 05 working days, the customs authority shall promulgate the inspection conclusion, confirm the inspection results in the settlement report, and update the results to the electronic data processing system;
c) If the customs authority does not accept the explanation from the duty-free business enterprise of the enterprise fails to provide an explanation, based on the regulations of tax and customs laws and available documents, the customs authority shall decide on imposing tax and administrative penalties intra vires or propose the penalties to a competent person for handling as prescribed by law;
d) The inspection conclusion must include: inspection decision, scope of inspection, inspected items, opinion of the inspected person, conclusion on each inspected item, severity of violation (if any), handling measure and proposal of the inspectorate on the handling measure.
Article 20. Responsibilities of entities eligible for duty-free goods purchase prescribed in Article 5 hereof
1. Duty-free goods buyers shall provide information necessary for duty-free purchase in accordance with this Decree and shall not allow others to use their passports, travel documents, or duty-free allowance.
2. Fulfill tax obligations and import policies where goods are purchased in excess of duty-free allowance: Declare and pay taxes and other state budget revenues (if any) in accordance with regulations, and comply with relevant regulations on imported goods.
Article 21. Cooperation between seaport, international civil airport and international railway station operators, management boards of international land border checkpoint economic zones, management units of international land border checkpoints, duty-free businesses enterprises and customs authorities
1. Customs authority managing a duty-free shop/duty-free goods warehouse shall reach an agreement on locations to supervise goods and cash taken into and out of the international/restricted areas with seaport, international civil airport and international railway station operators, management boards of international land border checkpoint economic zones and management units of international land border checkpoints.
2. Each duty-free business enterprise shall notify the customs authority managing its duty-free shop/duty-free goods warehouse of list of personnel in charge of delivering goods and cash to/from the international/ restricted areas and sales staff to meet supervision requirements from the customs authority.
1. This Decree comes into force from August 21, 2026.
2. Decree No. 100/2020/ND-CP shall cease to be effective as from the effective date of this Decree.
3. The form in Appendix III attached to Decree No. 181/2025/ND-CP shall be replaced with Form No. 09/BKHH in Appendix III attached to this Decree.
Article 23. Responsibility for implementation
1. The Ministry of Finance shall:
a) Develop, maintain, and operate the customs electronic data processing system to receive, process, monitor, and manage goods delivered to/from and sold at duty-free shops and guidelines for resolution of difficulties faced by duty-free businesses.
b) Provide and share data regarding duty-free businesses in accordance with law on electronic transactions and other relevant laws.
2. Duty-free business enterprises shall manage goods for duty-free business operations, sell duty-free goods to eligible entities, and carry out customs procedures related to duty-free business in compliance with the provisions of this Decree.
3. Ministers, Heads of ministerial-level agencies, and Chairpersons of People’s Committees of provinces shall implement this Decree.
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ON BEHALF OF THE GOVERMENT OF VIETNAM Nguyen Van Thang |
