
DECREE 273/2026/ND-CP: KEY CHANGES IN DUTY-FREE GOODS BUSINESS – WHAT ENTERPRISES NEED TO KNOW
On 21 August 2026, Decree 273/2026/ND-CP on duty-free goods business officially came into force, fully replacing Decree No. 100/2020/ND-CP. Issued by the Government on 7 July 2026, the new Decree establishes a stricter legal framework for customs management while promoting digital transformation to enhance transparency and prevent tax revenue losses









