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

THE PRIME MINISTER

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

Pursuant to the Law on Government organization dated December 25, 2001;

At the request of the Minister of Finance;

The Prime Minister promulgates the Decision on amendments and supplements to the Statute on trading duty-free goods enclosed with the Prime Minister’s Decision No. 24/2009/QD-TTG dated February 17, 2009 and Decision No. 44/2013/QD-TTG dated July 19, 2013.

Article 1. 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 goodsas follows:

1. Amending and supplementing Clause 3, Article 3 of the Statute enclosed with Decision No. 24/2009/QD-TTg as follows:

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

2 Amending and supplementing Clause 2, Article 5 of the Statute enclosed with Decision No. 24/2009/QD-TTg as follows:

“2. Passengers aboard international flights of airlines set up and operating under Vietnam s laws may purchase duty-free goods sold on outbound and inbound airplanes.”

3. Amending and supplementing Clause 3, Article 1 of Decision No. 44/2013/QD-TTG as follows:

“5. Passengers or entry passengers aboard international flights to Vietnam may purchase duty-free goods sold onboard;

a) Entry passengers may purchase duty-free goods at international checkpoints of airports of entry after procedures of entry are fulfilled; and no longer entitled to purchase duty-free goods after getting out of the areas under management and control of customs authority at international checkpoints of entry airports;

b) Entry passengers must present passports with entry stamps on and the boarding pass; Duty-free shop must keep copy of one of these documents".

c) Passengers purchasing duty-free goods sold onboard international flights to Vietnam must present passports and boarding pass; Flight attendants must fully record information such as name of passengers purchasing the goods (duty-free goods purchasers), passport number, flight number and seat number. 

After entry procedures are completed, flight attendant team shall carry out compilation of vouchers and information related to duty-free goods purchasers and transfer to enterprises selling duty-free goods for entering data into the intranet management software system connected with customs authority.

4. Amending and supplementing Clause 4, Article 1 of Decision No. 44/2013/QD-TTg as follows:

“4. Entry passengers or passengers aboard international flights to Vietnam may purchase duty-free goods within the limit of duty excemption as prescribed in the Prime Minister s Decision No. 31/2015/QD-TTg dated August 04, 2015 on limits of luggage, movables, gifts, donations and sample goods eligible for tax exemption, tax exemption consideration and non-taxable status”.

Article 2.This Decision takes effect on November 01, 2015. The Ministry of Finance and the Ministry of Industry and Trade shall be responsible for providing guidance on the execution of this Decision.

Article 3.Ministers, heads of ministerial-level agencies, heads of governmental agencies, presidents of People’s committees of central-affiliated cities and relevant organizations and individuals shall implement this Decision. /.

The Prime Minister

Nguyen Tan Dung