Srila Visvanatha Cakravarti Thakura remarks here that this Vaikuntha planet, like Srimad-Bhagavatam, appears and is said to be born or created, but both Srimad-Bhagavatam and Vaikuntha eternally exist beyond the material universes
SB Canto 8
Just to please the goddess of fortune, the Supreme Personality of Godhead, Vaikuṇṭha, at her request, created another Vaikuṇṭha planet, which is worshiped by everyone.
Śrīla Viśvanātha Cakravartī Ṭhākura remarks here that this Vaikuṇṭha planet, like Śrīmad-Bhāgavatam, appears and is said to be born or created, but both Śrīmad-Bhāgavatam and Vaikuṇṭha eternally exist beyond the material universes, which are enveloped by eight kinds of coverings. As described in the Second Canto, Lord Brahmā saw Vaikuṇṭha before the creation of the universe. Vīrarāghava Ācārya mentions that this Vaikuṇṭha is within the universe. It is situated above the mountain known as Lokāloka. This planet is worshiped by everyone.