The Vietnamese government has officially enacted Decree No. 273, which regulates the operational governance of duty-free businesses more comprehensively. This regulation sets strict standards for business operators in managing goods, from importation and storage to transaction processes with end consumers under the strict supervision of customs authorities.
One crucial point in this rule is the requirement of special labeling for certain commodities such as tobacco, cigars, wine, and beer. Each of these products must affix the "VIET NAM DUTY NOT PAID" stamp issued by the Ministry of Finance. This labeling requirement must be met before goods are displayed on store shelves or delivered directly from storage warehouses to buyers.
Regarding the management of unsellable goods, such as damaged, expired, or defective products, business operators are required to follow strict destruction procedures. Companies must submit a written destruction plan to the local customs office to ensure the process complies with regulatory standards and is directly supervised by the relevant authorities.
In addition, the government also regulates the use of sample items such as perfume or cosmetic testers as well as imported packaging, requiring them to be managed separately to maintain accountability. This decree also updates the eligibility criteria for duty-free buyers and expands payment currency options, including the use of Vietnamese Dong, USD, EUR, and currencies of partner countries with direct flight connections to Vietnam.
