Vietnam’s Deputy Prime Minister Vuong Dinh Hue approved the proposal of the Ministry to exempt three foreign airlines from import tax.
The import and use of duty-free goods of the three airlines will be supervised and monitored by Vietnamese customs to ensure compliance.

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These include Cathay Pacific Airways Limited, Federal Express Corporation and Japan Airlines.
Hong Kong and Vietnam already have an Agreement on Air Transport from 1999, that covers the import and use of duty-free goods, and Cathay Pacific Airways would be subject to its laws. Meanwhile, the Federal Express Corporation is subjected to the similar agreement signed between Vietnam and the US on April 14, 2004.  
For Japan Airlines, goods must be used for the right purposes as stated in Article 5 of the Air Services Agreement between Vietnam and Japan, signed on May 23, 1994.