Standards for duty-free shop locations and management of duty-free business

The Circular applies to duty-free business enterprises, customs authorities, customs officers, and other relevant organizations and individuals.

Requirements for duty-free business locations

Under the Circular, duty-free business locations must be situated within isolated or restricted areas at international border gates, seaports, international airports, or other permitted locations.

Such locations must be equipped with an information technology system and a surveillance camera system connected online with customs authorities to ensure 24/7 supervision. Surveillance data must be retained for at least six months.

Notification of changes to business operations

Duty-free business enterprises are required to notify the regional Customs Sub-department via the Customs electronic information portal when commencing operations or expanding, downsizing, relocating, or transferring the ownership of a duty-free business location.

If the regional Customs Sub-department raises no objection within 10 working days from the date of receiving a valid notification, the enterprise may announce that the location satisfies the prescribed requirements for operation.

Suspension and termination of operations

An enterprise may suspend operations at its own request or where the business location no longer satisfies the prescribed requirements.

During the suspension period, the enterprise must preserve goods in their original condition and may not carry out customs procedures. Upon termination of operations, it must handle the remaining goods in accordance with law and notify the regional Customs Sub-department.

Responsibilities of enterprises and customs authorities

Duty-free business enterprises are responsible for the accuracy of the information provided in their notifications and for maintaining the required information technology and surveillance systems.

Customs authorities are responsible for supervising duty-free business activities, providing guidance to enterprises, and updating relevant information in the customs electronic data processing system.

Circular No. 82/2026/TT-BTC takes effect on July 1, 2026.