Decree No. 100/2020 / ND-CP dated August 28 th , 2020 of the Government regulating the
business of duty-free goods, specifying the subjects and conditions for buying duty-free goods.
The document takes effect from October 15, 2020

Subjects and conditions for buying duty-free goods are: Persons who leave or transit after
completing exit or transit procedures, passengers on international flights leaving from Vietnam or
People waiting for exit can buy duty-free goods. Include:

(1) people exiting or in transit through international land border checkpoints;  International
intermodal rail station border gates, class 1 seaports and international civil airport border gates
may purchase duty free goods at duty-free shops located in isolated areas. (2) People waiting for
exit can buy duty-free goods at local duty-free shops. Duty-free goods are received at the pick-up
counter in the quarantine area at the international checkpoint where the passenger exits. (3)
Foreign tourists traveling in groups by sea, holding a passport or international travel document
are entitled to purchase duty-free goods at a seaport type 1, domestic duty-free shop. In case of
buying duty-free goods domestically, tourists may receive the goods at the receiving counters in
the quarantine area at the class 1 seaport checkpoint where the tourists leave.

In addition to the place of receiving goods specified in this Clause, customers who
purchase goods specified at Points 1, 2 and 3 above (except for customers buying goods on
international flights leaving from Vietnam) may receive goods overseas.  This is the new
regulation to be added in Decree 100/2020/ND-CP in 2020.

In addition, other buyers of duty-free goods such as passengers on international flights
departing from Vietnam, persons on entry, and subjects enjoy privileges and immunities in
Vietnam… remain the same as before.