Under Prime Minister Decision No. 100/2009/QD-TTg of July 30, promulgating the Regulation on operation of non-tariff areas in economic zones and border-gate economic zones, these non-tariff areas include tax suspension areas, special economic-commercial zones, commercial-industrial zones, free commercial zones and the like established under the Prime Minister’s decisions. Trading and exchange relations between these areas and the outside are regarded as export and import ones and subject to laws on import, export, customs and duties.
Allowed to do business in non-tariff areas are Vietnamese traders; subsidiaries and representative offices of Vietnamese traders and Vietnam-based foreign traders; and investors defined in the investment law.
There is no inhabitant in these areas, except officials, workers and employees of enterprises in these areas who stay overnight for working reasons with permission of economic or border-gate economic zone management boards. Travellers and tourists, domestic or foreign, are only allowed to enter these areas to participate in goods exhibition, display or trading.
Office equipment, food and consumer goods bought from inland Vietnam to serve the operation and daily life of these persons may be exempt from import, export and customs procedures as chosen by purchasers.