Decree No. 100/2020/ND-CP on duty-free business

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ATTRIBUTE

Decree No. 100/2020/ND-CP dated August 28, 2020 of the Government on duty-free business
Issuing body: GovernmentEffective date:
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Official number:100/2020/ND-CPSigner:Nguyen Xuan Phuc
Type:DecreeExpiry date:Updating
Issuing date:28/08/2020Effect status:
Known

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Fields:Commerce - Advertising , Tax - Fee - Charge

SUMMARY

The trader must submit its finalization report within 90 days after the end of the fiscal year

On August 28, 2020, the Government promulgates the Decree No. 100/2020/ND-CP on duty free business.

In accordance with this Decree, annually, a duty free trader shall submit its finalization report on sale of duty-free goods in the fiscal year on the 90th day after the end of the fiscal year at the latest at the customs branch managing duty free shops, duty free warehouses. The customs branch shall examine finalization report of the trader after receiving it. Within 5 working days after completing the examination, the customs agency shall notify the examination results to the examined trader.

In addition, the trader shall make a record of destroyed goods, sample goods and goods for trial use, bags and wrappings imported for duty-free goods package. No later than the 7th working day of a month, the trader shall summarize statistics of sample goods, goods for trial use, bags and wrappings imported for duty-free goods package which have been used and which are left in the previous month and submit them to the electronic data processing system.

Besides, a person on entry at international airports shall be responsible for declaring and paying duty and submitting relevant documents to the customs agency when purchasing duty-free goods in excess of duty free allowances.

This Decree takes effect on October 15, 2020.

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Effect status: Known
TTXVN

THE GOVERNMENT

 

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

No. 100/2020/ND-CP

 

Hanoi, August 28, 2020

 

DECREE

On duty-free business[1]

 

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the June 14, 2005 Commercial Law;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, Law on Excise Tax and Law on Tax Administration;

Pursuant to the June 3, 2008 Law on Value-Added Tax and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the November 14, 2008 Law on Excise Tax;

Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Tax Laws;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the November 26, 2014 Law on Investment and the November 22, 2016 Law Amending and Supplementing Article 6 of, and Appendix 4 on the List of sectors and trades subject to conditional business investment to, the Law on Investment;

Pursuant to the November 21, 2007 Law on Product and Goods Quality;

Pursuant to the June 17, 2010 Law on Food Safety;

Pursuant to the June 13, 2019 Law on Tax Administration;

At the proposal of the Minister of Finance,

The Government promulgates the Decree on duty-free business.

 

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree prescribes management policies, customs procedures and customs supervision for duty-free business activities.

Article 2. Subjects of application

1. Persons on exit, in transit and on entry.

2. Persons entitled to privileges and immunities in Vietnam.

3. Crewmembers working aboard seagoing ships operating along international routes.

4. Passengers on board international flights from and to Vietnam.

5. Enterprises fully satisfying the law-specified conditions for doing duty-free business.

6. Customs offices and customs officers.

7. Commercial operators of seaports, international civil airports and international railway stations.

8. Management units of international land border-gate economic zones and units assigned to manage international land border gates.

9. Organizations with rights and obligations related to duty-free business activities.

10. Other state agencies coordinating in the state management of duty-free business activities.

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[1] Công Báo Nos 853-854 (7/9/2020)

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