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 and illicit trade.
The Decree applies to persons departing from, entering, or transiting through Vietnam; passengers on international flights; crew members of international seagoing vessels; duty-free goods businesses; customs authorities; and other relevant organizations.
The following article by Siglaw Firm summarizes the key changes and compliance recommendations for enterprises operating in this sector.
Key Changes under Decree No. 273/2026/ND-CP
Digital Transformation & Electronic Data Management
Duty-free goods businesses are required to connect to and transmit invoice data, delivery notes, and information on the movement of goods directly to the Customs Electronic Data Processing System.
In the event of a system failure, enterprises must present the goods together with a hard-copy Delivery Note to the customs authority at the border gate and are responsible for supplementing and completing the electronic data immediately after the system is restored. If the Delivery Note is not certified by the customs authority at the border gate during inspection, the enterprise must pay all taxes arising therefrom.
Stricter Regulations on Duty-Free Goods Stamps
Under Clause 7, Article 3 of Decree No. 273/2026/ND-CP, tobacco products, cigars, alcohol, and beer sold at duty-free shops must bear the “VIET NAM DUTY NOT PAID” stamp issued by the Ministry of Finance before being displayed for sale or, in cases where goods are delivered directly from the warehouse, before being handed over to customers.
The location for affixing the stamp to each category of goods is specified in detail in the Appendix to the Decree. Enterprises should carefully review and strictly comply with these requirements to avoid violations.
Stricter Allowances & Additional Eligible Persons
– Persons departing from Vietnam may purchase duty-free goods without restrictions on quantity or value but shall be responsible for complying with the import regulations of their destination country.
– Persons entering Vietnam and passengers on international flights arriving in Vietnam must continue to comply with duty-free allowances in accordance with the law on export and import duties.
Notably, the Decree, for the first time, specifically provides duty-free purchase allowances for crew members of international seagoing vessels while their vessels are berthed at Vietnamese ports.
Expanded Payment Methods
Pursuant to Article 4 of Decree No. 273/2026/ND-CP, in addition to Vietnamese dong (VND), duty-free shops may accept payment in United States dollars (USD), euros (EUR), and the currencies of countries sharing a land border with Vietnam or having direct international air routes to Vietnam, thereby facilitating purchases by international customers.
Simplified Procedures through Electronic Data
Under Clause 6, Article 5 of Decree No. 273/2026/ND-CP, where a purchaser’s personal information has been retrieved from the National Population Database or other national or specialized databases, the purchaser is not required to present hard copies of the relevant documents.
Stricter Supervision of the Domestic Consumption of Duty-Free Goods
Where duty-free goods are subject to a change in purpose of use or are transferred for domestic consumption, the enterprise must complete the relevant new customs declaration procedures and pay all applicable taxes before the goods are put into circulation.
For domestic goods that are permitted to circulate and are brought into a duty-free shop for sale and subsequently returned to the domestic market, under Clause 2, Article 16, the enterprise must submit a notification using Form No. 08c (Appendix II) to the Customs Electronic Data Processing System.
Key Differences between Decree No. 100/2020/ND-CP and Decree No. 273/2026/ND-CP
Compared with the previous Decree No. 100/2020/ND-CP, Decree No. 273/2026/ND-CP introduces significant changes in various aspects of management.
Regarding the management method, while the previous framework primarily relied on a combination of hard-copy documents and electronic declarations, the new Decree shifts toward a comprehensive electronic data-based management model directly connected to the Customs Electronic Data Processing System.
Regarding data system failures, the previous regulations did not provide a clear mechanism or timeline for handling such incidents, whereas the new Decree specifically provides for the responsibility to present hard-copy documents and supplement electronic data immediately after the system is restored.
Regarding stamping requirements, instead of merely providing general requirements for affixing duty-free stamps, Decree No. 273/2026/ND-CP establishes a uniform “VIET NAM DUTY NOT PAID” stamp and specifies the required stamping location for each category of sensitive goods.
Regarding eligible persons, while the previous regulations did not specifically address international seagoing vessel crew members, the new Decree introduces specific duty-free purchase allowances for this group while their vessels are berthed at Vietnamese ports.
Action Points for Duty-Free Goods Businesses
– Upgrade IT systems: Review and ensure that sales and warehouse management systems are ready to connect to and transmit standardized data to the Customs Electronic Data Processing System.
– Review stamping and warehouse management procedures: Train warehouse and sales personnel on the “VIET NAM DUTY NOT PAID” stamping requirements, the prescribed stamping locations under the Appendix to the Decree, and the requirements for separate storage areas for goods.
– Establish contingency procedures for system failures: Prepare hard-copy Delivery Note templates and procedures for coordination with customs authorities at border gates to avoid tax reassessment or collection when the electronic system is interrupted.
– Control domestic consumption procedures: Establish internal control mechanisms to promptly identify and fulfill tax obligations when goods expire or their purpose of use is changed.
– Update allowances and customer categories: Review sales policies applicable to international seagoing vessel crew members and other customer groups in accordance with the new allowances to avoid violations of duty-free limits.
Proactively adapting to Decree No. 273/2026/ND-CP will not only help duty-free goods businesses avoid risks of tax reassessment and administrative penalties, but also provide an opportunity to build a more transparent and professional management system, thereby creating a competitive advantage in a duty-free industry subject to increasingly stringent supervision.
If your business requires detailed advice on reviewing operational procedures and customs documentation and ensuring full compliance with the new requirements under Decree No. 273/2026/ND-CP, please contact Siglaw Firm for timely and effective support from its experienced lawyers specializing in customs and taxation.
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