Decision No. 44/2013/QD-TTg of July 19, 2013, 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

THE PRIME MINISTER

Decision No. 44/2013/QD-TTg of July 19, 2013, 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

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,

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, as follows:

1. To amend Clause 4 of, and add Clause 5 to Article 1 as follows:

“4. Currencies used in transactions at duty-free shops include:

a/ Vietnamese dong;

b/ Other freely convertible foreign currencies in accordance with the State Bank of Vietnam’s regulations;

c/ Currencies of the countries bordering Vietnam at duty-free shops in border areas.

5. The import of cigarettes for trading as duty-free goods is subject to license and guidance of the Ministry of Industry and Trade.”

2. To amend and supplement Clause 1, Article 3 as follows:

“1. At international border gates:

a/ Duty-free shops may be located at departure lounges and customs offices’ supervision areas of international airport, seaport, road or railway border gates to serve passengers on exit or in transit (including drivers and attendants in vehicles on exit or in transit);

b/ Duty-free shops may be located at customs offices’ management, inspection and supervision areas of international airport border gates to serve passengers on entry (excluding drivers and attendants in entry vehicles).”

3. To add Clause 5 to Article 5 as follows:

“5. Eligible persons and conditions for purchase of duty-free goods are passengers on entry:

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 gate;

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

4. To add Clause 4 to Article 6 as follows:

“4. Passengers on entry may purchase duty-free goods within the duty-free luggage quotas prescribed in the Government’s Decree No. 66/2002/ND-CP of July 1, 2002, providing the duty-free quotas of luggage of passengers on entry and exit as well as imported presents and gifts.”

Article 2. This Decision takes effect on September 15, 2013.

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

2. The Ministry of Finance shall perform strict management to prevent frauds and duty evasion.

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

Prime Minister
NGUYEN TAN DUNG