Vietnam: Duty-free goods buyers from October 15, 2020 according to Decree 100

Vietnam: Duty-free goods buyers from October 15, 2020 according to Decree 100
Lê Hải

On August 28, 2020, the Government of Vietnam issued the Decree No. 100/2020/NĐ-CP of Vietnam’s Government on duty-free business.

According to the Decree No. 100/2020/NĐ-CP of Vietnam’s Government, duty-free goods buyers and buying conditions are prescribed as follows:

- After completing exit/transit procedures, persons exiting/transiting through Vietnam, passengers on international flights departing from Vietnam or persons waiting to exit Vietnam may buy duty-free goods.

- Passengers on international flights departing from Vietnam may buy duty-free goods on the aircraft making the flight. Passengers on international flights to Vietnam may buy duty-free goods on the aircraft making the flight.

- 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.

- Entities granted privileges and immunities in Vietnam may buy duty-free goods from duty-free shops away from port.
- Crew members working on vessels sailing international route (including foreign vessels and Vietnamese vessels sailing international route) may buy duty-free goods from class-1 seaports.

View more details at the Decree No. 100/2020/NĐ-CP of Vietnam’s Government, effective from October 15, 2020.

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