Imported goods that have not been taxed, which are sold in duty free shops, are now managed following temporary import regulations and will be stored for a time-limit of no less than 365 days since the date of completing customs procedures.

Imported goods that have paid tax and goods produced in Vietnam sold in duty-free shops are called export goods and under temporary export regulations and must be stored for a time of no less than 365 days from the date of completing customs procedures.

Goods sold in duty-free shops are controlled following import and export regulations, therefore, the businesses themselves are responsible for the quality of goods and food hygiene.