Decision No. 39/2015/QD-TTg dated September 11, 2015 of the Prime Minister on amending and supplementing a number of articles of the duty-free trade issued with the Decision No. 24/2009/QD-TTg dated February 17, 2009 of the Prime Minister promulgating the Regulation on trading in duty-free goods

DECISION

Amending and supplementing a number of articles of the Regulation on trading in duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg of February 17, 2009, and Decision No. 44/2013/QD-TTg of July 19, 2013[1]

Pursuant to the December 25, 2001 Law on Organization of the Government;

At the proposal of the Minister of Finance,

The Prime Minister promulgates the Decision amending and supplementing a number of articles of the Regulation on trading in duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg of February 17, 2009, and Decision No. 44/2013/QD-TTg of July 19, 2013.

Article 1. To amend and supplement a number of articles of the Regulation on trading in duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg of February 17, 2009, and Decision No. 44/2013/QD-TTg of July 19, 2013, as follows:

1. To amend and supplement Clause 3, Article 3 of the Regulation promulgated together with Decision No. 24/2009/QD-TTg as follows:

“3. Duty-free goods may be sold aboard international flights of airlines established and operating under Vietnam’s law to outbound passengers and passengers onboard flights to Vietnam”.

2. To amend and supplement Clause 2, Article 5 of the Regulation promulgated together with Decision No. 24/2009/QD-TTg as follows:

“2. Passengers onboard international flights of airlines established and operating under Vietnam’s laws may purchase duty-free goods sold on outbound airplanes and aboard international flights to Vietnam”.

3. To amend and supplement Clause 3, Article 1 of Decision No. 44/2013/QD-TTg as follows:

“5. Eligible persons and conditions for purchase of duty-free goods are passengers on entry and passengers onboard international flights to Vietnam:

a/ Passengers on entry may purchase duty-free goods at entry international airport border gates right after completing entry procedures; may not purchase duty-free goods after leaving customs offices’ management, inspection and supervision areas at entry international airport border gates;

b/ Passengers on entry shall produce their passports with entry mark or boarding passes upon purchasing duty-free goods. Duty-free shops shall make and keep one copy of each of such documents.

c/ Passengers purchasing duty-free goods onboard international flights to Vietnam shall produce their passports or boarding passes. Cabin crew members shall fully write information on the passengers’ names, passport numbers, flight numbers and seat numbers.

After an airplane completes its entry procedures, the aircrew shall summarize documents and write information of passengers purchasing duty-free goods and hand over such to duty-free goods trading enterprises for inputting data on the sale of goods onboard the flight to the management software system connected to customs offices.

4. To amend and supplement Clause 4, Article 1 of Decision No. 44/2013/QD-TTg as follows:

“4. Passengers on entry or onboard international flights to Vietnam may purchase duty-free goods within the duty-free luggage quotas prescribed in the Prime Minister’s Decision No. 31/2015/QD-TTg of August 4, 2015, on quotas of luggage, personal effects, gifts and sample goods exempt from duty, considered for duty exemption or regarded as not liable to duty”.

Article 2. This Decision takes effect on November 1, 2015.

The Ministry of Finance and the Ministry of Industry and Trade shall guide the implementation of this Decision.

Article 3. Ministries, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related organizations and individuals shall implement this Decision.-

Prime Minister
NGUYEN TAN DUNG