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

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.

Chapter II

MANAGEMENT POLICIES FOR DUTY-FREE BUSINESS ACTIVITIES

Article 3. Persons eligible and conditions for purchase of duty-free goods

1. Persons on exit or in transit who have completed exit or transit procedures, passengers on board international flights from Vietnam or persons awaiting exit are entitled to purchase duty-free goods.

a/ Persons on exit or in transit via international land border gates; international railway stations, class-1 seaports or international civil airports may purchase duty-free goods at duty-free shops in isolation areas;

b/ Persons awaiting exit may purchase duty-free goods at inland duty-free shops and receive their goods at pick-up counters in isolation areas at international border gates of departure;

c/ Foreigners traveling in group tours by sea who hold passports or international travel documents may purchase duty-free goods at border gates of class-1 seaports and at inland duty-free shops. If purchasing goods at inland duty-free shops, travellers may receive their goods at pick-up counters in isolation areas at border gates of class-1 seaports of departure;

d/ Apart from the pick-up counters specified in this Clause, the purchasers specified at Points a, b and c of this Clause (except those who purchase goods on board international flights from Vietnam) may receive their goods in foreign countries.

2. Passengers on board international flights from or to Vietnam may purchase duty-free goods on board the aircraft.

3. Persons on entry may purchase duty-free goods at duty-free shops in restricted areas of international civil airports immediately after completing entry procedures but may not do so after having left such areas.

4. Persons entitled to privileges and immunities in Vietnam may purchase duty-free goods at inland duty-free shops. When purchasing duty-free goods for organizations, purchasers shall produce duty-free allowance books. When purchasing duty-free goods for personal use, purchasers shall produce duty-free allowance books together with their identity cards issued by the Ministry of Foreign Affairs or their passports.

5. Crewmembers aboard seagoing ships operating along international routes (including ships flying foreign flags and ships flying the Vietnamese flag) may purchase duty-free goods at class-1 seaports and inland duty-free shops for personal use and for common activities of crewmembers during the time their ships anchor at Vietnamese seaports and on board the ships outside Vietnam’s territorial waters after the ships depart.

a/ If purchasing duty-free goods for their personal use, crewmembers shall produce their passports or shore passes;

b/ If purchasing duty-free goods for common activities of crewmembers during the time their ship anchors at a Vietnamese seaport, the shipmaster or a representative of the ship shall make a purchase order, which must specify the ship number and date of its entry, enclosed with a list of crewmembers and their passport numbers;

c/ If purchasing duty-free goods for crewmembers’ use in the next voyage outside Vietnam’s territorial waters, the shipmaster or a representative of the ship shall make a purchase order, which must specify the ship number and date of its entry, enclosed with a list of crewmembers and their passport numbers. Goods shall be brought into the ship’s holds for the customs office of the place where the ship departs to seal, certify and supervise until the ship departs.

Article 4. Tax policies for goods sold at duty-free shops

Tax policies for goods brought for sale at duty-free shops and duty-free warehouses must comply with relevant laws on taxes and tax administration.

Article 5. Specialized management of goods sold at duty-free shops

1. The import of tobacco products for duty-free business must comply with licenses granted by the Ministry of Industry and Trade.

2. A dossier of application for a license must comprise:

a/ One original of the duty-free trader’s written request for import of tobacco products for sale at duty-free shops, made according to Form No. 03/CV provided in Appendix II to this Decree;

b/ One copy of the certificate of eligibility for duty-free business or business registration certificate or investment certificate. Traders applying for a license for the first time shall submit 1 copy of the certificate of eligibility for duty-free business;

c/ One original of the report on the import, inventory and sale of tobacco products from the beginning of the year to the time of application, made according to Form No. 04/BCNKTKTL provided in Appendix II to this Decree and certified by the Customs Branch managing duty-free shops and duty-free warehouses.

3. Order and procedures for granting a license

a/ A trader shall send by post or submit directly a dossier specified in Clause 2 of this Article to the Ministry of Industry and Trade;

b/ Time limit for granting a license

Within 10 working days (based on the date shown in the mark of incoming correspondence of the Ministry of Industry and Trade) after receiving a complete and valid dossier, the Ministry of Industry and Trade shall grant a license for import of tobacco products for duty-free business to the applying trader; in case of refusal to grant such license, it shall issue a written reply clearly stating the reason.

For an incomplete or invalid dossier, within 5 working days (based on the date shown in the mark of incoming correspondence of the Ministry of Industry and Trade) after receiving it, the Ministry of Industry and Trade shall notify (in writing, or by fax, email or telephone, etc.) the applying trader to supplement the dossier.

4. Cigarettes imported for sale at duty-free shops must have their packaging printed with health warnings in Vietnamese or English; cigarettes for sale to passengers on entry must have their packaging stuck with health warnings in Vietnamese in accordance with the law on prevention and control of tobacco harms and the Framework Convention on Tobacco Control (FCTC).

5. Goods temporarily imported for sale at duty-free shops are free from quality and food hygiene and safety inspection upon clearance of temporary import procedures. Product and goods quality and food hygiene and safety inspection must comply with law.

6. Goods and products (temporarily imported, imported or home-made) with cultural, literary, artistic and recreational contents shown on any materials may only be sold after being licensed for dissemination and circulation in Vietnam by a competent state management agency in charge of culture and fully meeting other law-specified conditions on goods quality.

7. Duty-free traders shall take responsibility before law for product and goods quality and food hygiene and safety.

8. In case a treaty on specialized management to which Vietnam is a contracting party contains provisions on product and goods quality or food safety inspection applicable to goods sold at duty-free shops which are different from those of this Article, such treaty shall prevail.

Article 6. Goods for sale at duty-free shops

1. Goods brought for sale at duty-free shops include goods temporarily imported from abroad, non-tariff zones and bonded warehouses; and goods from the inland which are permitted for circulation in accordance with Vietnam’s law.

Goods temporarily imported from abroad, non-tariff zones and bonded warehouses for sale at duty-free shops must be those outside the list of goods banned from import or suspended from import under the law on foreign trade management.

Goods from the inland which are permitted for circulation in accordance with law and brought for sale at duty-free shops must be those outside the list of goods banned from export or suspended from export. If the goods are subject to conditional export, they must satisfy the law-specified conditions.

2. Goods from the inland which are permitted for circulation in accordance with Vietnam’s law and brought for sale at duty-free shops shall be managed and supervised by customs offices based on the lists of goods brought into duty-free shops and duty-free warehouses of duty-free traders.

3. Goods for sale at duty-free shops shall be stored in duty-free shops or duty-free warehouses of duty-free traders.

4. The duration of storage of goods at duty-free shops must comply with Point a, Clause 2, Article 47 of June 23, 2014 Customs Law No. 54/2014/QH13.

5. Cigarettes, cigars, liquors and beers for sale at duty-free shops shall be stuck with the “VIETNAM DUTY NOT PAID” stamp issued by the Ministry of Finance. Provisions on the position for sticking this stamp are provided in Appendix I to this Decree. Stamps shall be stuck to goods before the goods are displayed for sale at duty-free shops or before they are delivered to the purchasers in case the goods are delivered to the purchasers directly from duty-free warehouses.

6. For broken, damaged, deteriorated or poor-quality goods or goods with expired shelf life which are not allowed to be sold for consumption: A trader shall make a record of the actual conditions of the goods (certified by the Customs Branch managing duty-free shops and duty-free warehouses) and destroy the goods in accordance with regulations. Before destroying the goods, the trader shall send a notice of the destruction plan to the Customs Branch managing duty-free shops and duty-free warehouses for supervising the destruction under regulations.

7. For sample products and trial products for purchasers at duty-free shops (scent strips, liquors, cosmetics and perfume, etc.), or bags and packaging imported for use as containers of duty-free goods for purchasers, traders shall separately manage them, ensuring that such products are used for proper purposes, and send account-finalization reports to customs offices under Article 24 of this Decree.

Article 7. Currencies used in duty-free sale transactions

1. Vietnam dong.

2. US dollar (USD) and euro (EUR).

3. Currencies of countries sharing land borders with the localities where duty-free shops are located in border areas.

4. Currencies of countries of destination and countries of transit of international flights of airlines established and operating under Vietnam’s law.

Article 8. Duty-free allowances

1. Persons on exit or in transit, passengers on board international flights from Vietnam or persons awaiting exit specified in Clause 1, Article 3 of this Decree may purchase duty-free goods without limits in quantity and value but shall take self-responsibility for compliance with regulations on procedures and allowances for importing the goods into countries of destination.

2. Passengers on board international flights to Vietnam, and persons on entry specified in Clauses 2 and 3, Article 3 of this Decree may purchase duty-free goods within the allowances specified in Clauses 1 and 2, Article 6 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty.

3. The subjects specified in Clause 4, Article 3 of this Decree may purchase duty-free goods within the allowances specified in Article 5 of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty.

4. The subjects specified at Points a and b, Clause 5, Article 3 of this Decree may purchase duty-free goods for their personal use and for common activities of crewmembers aboard seagoing ships operating on international routes during the time their ships anchor at Vietnamese seaports; the allowances for each crewmember for each time the ship anchors at a Vietnamese seaport are specified as follows:

a/ 1.5 liters of liquor with alcohol content of 20% or more or 2 liters of liquor with alcohol content of less than 20% or 3 liters of alcoholic beverage or beer.

For liquors in bottle, jar, pot or can (below collectively referred to as bottle) whose capacity exceeds the law-specified allowance by lesson more than 1 liter, the whole bottles will be free from duty. For bottles whose capacity exceeds the law-specified allowance by more than 1 liter, duty shall be paid for the excessive volume in accordance with law;

b/ 200 cigarettes or 250 grams of shredded tobacco or 20 cigars.

5. The subjects specified at Point c, Clause 5, Article 3 of this Decree may purchase duty-free goods without limits in quantity and value for use on board ships outside Vietnam’s territorial waters after the ships depart.

Chapter III

CUSTOMS PROCEDURES AND CUSTOMS SUPERVISION FOR DUTY-FREE BUSINESS ACTIVITIES

Article 9. Customs procedures for goods brought for sale at duty-free shops

1. For goods temporarily imported from abroad, non-tariff zones and bonded warehouses: Traders shall carry out temporary import procedures in accordance with the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures, inspection, supervision and control, and the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

2. For goods brought from the inland into a duty-free shop or duty-free warehouse: The trader concerned shall notify the Customs Branch managing such duty-free shop or duty-free warehouse of a list of the goods brought into the duty-free shop or duty-free warehouse, made according to Form No. 10/DSHH provided in Appendix II to this Decree, and send the list to the electronic data processing system. After receiving a response from the electronic data processing system, the trader may bring the goods into the duty-free shop or duty-free warehouse. The Customs Branch shall certify the goods actually brought into the duty-free shop or duty-free warehouse based on the trader’s list of goods received via the electronic data processing system.

If having a doubt about the list of goods, within 2 working hours after receiving a response from the electronic data processing system, the Customs Branch managing the duty-free shop or duty-free warehouse shall check and compare information in the system with the goods actually brought into the duty-free shop or duty-free warehouse of the trader. When necessary, the customs office shall inspect the actual inventory of the duty-free shop or duty-free warehouse under a decision of the Director of the Customs Department concerned. Within 10 working days after signing the decision, the Director of the Customs Department concerned shall assign the Customs Branch managing the duty-free shop or duty-free warehouse to organize the inspection.

In complicated cases, the Director of the Customs Department concerned shall issue a decision to extend the inspection time limit for no more than 5 working days.

Inspection contents and results shall be included in an inspection record, made according to Form No. 13/BBKT provided in Appendix II to this Decree.

The customs office shall certify the goods actually brought into duty-free shops and duty-free warehouses via the electronic data processing system based on physical inspection results.

Article 10. Customs procedures and customs supervision for goods transported between duty-free warehouses and duty-free shops

1. Duty-free traders shall themselves monitor and manage the transportation of goods between duty-free warehouses and duty-free shops in case such warehouses and shops are based in the same places.

2. For duty-free warehouses in isolation areas or restricted areas other than places where duty-free shops are based:

a/ A trader shall transmit information on goods to the electronic data processing system before transporting the goods, and bring along a store output note when transporting goods between duty-free warehouses and duty-free shops. In case of manual processing of information or in case the electronic data processing system encounters an incident, the trader shall notify in writing the customs office of the goods transportation and transmit data to the electronic data processing system within 24 hours after the system is restored;

b/ The Customs Branch managing duty-free shops and duty-free warehouses shall inspect actually transported goods according to risk management principles or when detecting signs of violation, and approve the trader’s notice of the goods transportation in case of manual processing of information or in case the electronic data processing system encounters an incident;

c/ As soon as the electronic data processing system is restored, the Customs Branch managing duty-free shops and duty-free warehouses shall notify the restoration (in writing, or by email, telephone or fax, etc.) to the duty-free trader.

3. For duty-free warehouses neither based in the same places with duty-free shops nor based in isolation areas or restricted areas:

a/ A trader shall transmit information (goods name and quantity and transportation route) on goods transportation to the electronic data processing system before transporting the goods, and print out 1 paper sheet containing such information for use as a goods circulation document. In case of manual processing of information or in case the electronic data processing system encounters an incident, the trader shall notify in writing the goods transportation and may only transport the goods after obtaining approval from the customs office. Within 24 hours after the incident is handled, the trader shall transmit data to the electronic data processing system. The trader shall transport goods to the registered places of destination;

b/ The Customs Branch managing duty-free shops and duty-free warehouses shall supervise the loading of goods onto vehicles for transportation between duty-free warehouses and duty-free shops; approve a request for goods transportation in the electronic data processing system immediately after the trader sends or produces such request; seal the goods before they are transported and write the customs seal number on the trader’s hard copy. When the goods are transported to registered places, the Customs Branch managing duty-free shops and duty-free warehouses shall check the seals, make certification on the trader’s document and supervise goods brought into duty-free warehouses or duty-free shops;

c/ The Customs Branch managing duty-free shops and duty-free warehouses shall comply with Point c, Clause 2 of this Article.

Article 11. Customs procedures and customs supervision for goods transported between duty-free warehouses and aircraft for sale on board international flights from and to Vietnam

1. Responsibilities of a duty-free trader

a/ When taking goods from a duty-free warehouse to an aircraft, to send a goods delivery and receipt note, made according to Form No. 08/PGHKVTB provided in Appendix II to this Decree, to the electronic data processing system;

b/ To transport goods from the duty-free warehouse to the aircraft under supervision of the Customs Branch managing the duty-free warehouse;

c/ For unsold duty-free goods recalled from international flights, to seal the trolleys before taking them out of the aircraft;

dd/ To make 2 statements of cash amounts according to Form No. 09/BKTMKVTB provided in Appendix II to this Decree, produce them to the customs office immediately after receiving them from the flight attendant representative. To update information of the statements to the electronic data processing system.

2. Responsibilities of the Customs Branch managing duty-free warehouses

a/ To supervise the loading of goods onto trolleys, make customs sealing and supervise the transportation of goods to the aircraft door. To make certification on the goods delivery and receipt note as specified at Point a, Clause 1 of this Article via the electronic data processing system;

b/ To supervise trolleys from the aircraft for warehousing, inspect and supervise the entry of trolleys into the warehouses, and make certification on the trader’s store input note;

c/ To certify 2 statements of cash amounts produced by the trader immediately after the trader receives them from the flight attendant representative, keep 1 copy and give the other to the trader, and make certification in the electronic data processing system.

Article 12. Customs procedures and customs supervision for goods transported between duty-free warehouses of the same duty-free trader and aircraft for sale on board international flights from and to Vietnam in case the aircraft arrives at an international airport other than the international airport from which the aircraft departs

1. Responsibilities of a duty-free trader

To perform the responsibilities specified in Clause 1, Article 11 of this Decree and the following jobs:

a/ To send a goods delivery and receipt note, made according to Form No. 08/PGHKVTB provided in Appendix II to this Decree, to the electronic data processing system immediately after the goods are brought into the duty-free warehouse at the international airport where the aircraft arrives or after the goods are brought directly from the arriving aircraft to the duty-free warehouse of the airport from which the aircraft departs;

b/ To store trolleys in the trader’s duty-free warehouse in a separate area with surveillance cameras of the airport where the aircraft arrives, ensuring that such trolleys can be distinguished from other goods and trolleys in the warehouse, in case the goods are brought into the trader’s duty-free warehouse at the international airport where the aircraft arrives;

c/ To transport the goods from the arriving aircraft to the trader’s duty-free warehouse at the airport from which the aircraft departs according to the time stated in the handover record specified at Point c, Clause 3 of this Article;

d/ To execute the customs office’s sanctioning decision, in case of transporting trolleys from the international airport where the aircraft arrives to the international airport from which the aircraft departs not according to the time stated in the handover record specified at Point c, Clause 3 of this Article.

2. Responsibilities of the border-gate Customs Branch of the international airport from which the aircraft departs

a/ To perform the jobs specified at Point a, Clause 2, Article 11 of this Decree when trolleys are transported from the duty-free warehouse at the airport from which the aircraft departs onto the departing aircraft;

b/ Based on the handover record specified at Point c, Clause 3 of this Article, to supervise trolleys of goods brought from vehicles into the duty-free warehouse at the airport from which the aircraft departs; to give the signature and seal of the customs officer, clearly stating the date of certification in the handover record, and return it to the trader; to update information on goods arrivals in the electronic data processing system and make certification on the trader’s store input note;

c/ To monitor information on the transportation process of trolleys and coordinate with the border-gate Customs Branch of the international airport where the aircraft arrives in carrying out verification in case the trolleys are not yet transported to the international airport from which the aircraft departs though the time stated in the handover record specified at Point c, Clause 3 of this Article has passed.

3. Responsibilities of the border-gate Customs Branch of the international airport where the aircraft arrives

a/ Based on information on the flight code and codes of trolleys stated in the goods delivery and receipt note sent by the trader to the electronic data processing system as specified at Point a, Clause 1 of this Article, to supervise the trolleys from the arriving aircraft to the duty-free warehouse at the airport where the aircraft arrives, in case the goods are brought into the duty-free warehouse at the international airport where the aircraft arrives;

b/ To perform the jobs specified at Point c, Clause 2, Article 11 of this Decree;

c/ Based on information on the goods delivery and receipt note specified at Point a, Clause 1 of this Article, to seal the trolleys, make a record of trolley handover via the electronic data processing system according to Form No. 06/BBBG provided in Appendix II to this Decree, write the seal number in the record, print out 1 copy of the record from the electronic data processing system and hand it over to the trader for transferring the trolleys to the border-gate Customs Branch of the international airport from which the aircraft departs;

d/ To monitor information on the transportation process of trolleys, assume the prime responsibility for carrying out verification and handling violations (if any) if receiving no certification from the border-gate Customs Branch of the international airport from which the aircraft departs as specified at Point b, Clause 2 of this Article though the time stated in the handover record has passed.

Article 13. Procedures for sale of duty-free goods to persons on exit or in transit, passengers on board departing aircraft, persons traveling by sea and crewmembers purchasing duty-free goods for their personal use during the time their ships anchor at Vietnamese seaports

1. Responsibilities of a salesperson selling goods to customers on exit or in transit in an isolation area

a/ To request customers to produce their passports or laissez-passers;

b/ To input information on customers and their purchased goods in the trader’s software

Information on a customer includes his/her full name exactly as written in his/her passport or laissez-passer; passport or laissez-passer number; citizenship; flight code, and date of flight as written in the boarding pass, for persons on exit or in transit by air, or date of departure of the vehicle, for persons on exit or in transit by rail or by sea.

Particularly, in case of selling goods to customers on exit or in transit via international civil airports, to update information on the customers by scanning barcodes on their boarding passes.

Information on goods includes name, unit of calculation which shall be written exactly as stated in the import declaration; and quantity and value of each goods item;

c/ To transmit the information specified at Point b of this Clause to the electronic data processing system. In case this system encounters an incident, to transmit information to the system within 24 hours after it is restored;

d/ To issue sale invoices (which must also include information on accompanying complimentary gifts, if any) in accordance with regulations;

dd/ To keep sale invoices by selling date (or by roll, if sale invoices are in rolls).

2. Responsibilities of a salesperson on board a departing aircraft

a/ To request customers to produce their passports;

b/ When selling goods to a customer, to fully write the name, passport number and citizenship of the customer, flight code, boarding pass, and name, unit of calculation, quantity and value of goods in the sale invoice. The name and unit of calculation of goods shall be written exactly as they are stated in the import declaration;

c/ Within 24 hours after the aircraft parks in a designated position (after the aircraft completes the inbound flight to Vietnam), the duty-free trader shall declare in its software and send to the electronic data processing system the following information: names, passport numbers and citizenship of customers, flight code, boarding passes, and names and units of calculation of goods exactly as stated in the import declarations, and quantities and values in the sale invoices. In case the electronic data processing system encounters an incident, to transmit data within 24 hours after the system is restored.

3. Responsibilities of a trader and salesperson selling goods to customers traveling by sea

a/ To request customers to produce their passports or international travel documents;

b/ To input information on customers and their purchased goods in the traders’ software.

Information on a customer includes his/her full name exactly as written in his/her passport or international travel document; passport or international travel document number; citizenship; date of departure of the ship; ship name and date of arrival at port.

Information on goods includes name and unit of calculation exactly as stated in the import declaration; and quantity and value of each goods item;

c/ To transmit the information specified at Point b of this Clause to the electronic data processing system. In case this system encounters an incident, to transmit information within 24 hours after the system is restored;

d/ To issue sale invoices (which must also include information on accompanying complimentary gifts, if any) in accordance with regulations;

dd/ To keep sale invoices by selling date (or by roll, if sale invoices are in rolls);

e/ To deliver goods to customers after they have completed exit procedures;

g/ In case customers purchase goods at inland duty-free shops and receive the goods at border gates of departure:

To make 2 sheets of goods delivery note according to Form No. 02/PGH provided in Appendix II to this Decree and transmit data of the note to the electronic data processing system. In case this system encounters an incident, to transmit data within 24 hours after the system is restored.

To transport and produce goods together with 2 sheets of the goods delivery note to the customs office of the border gate from which customers depart for handover of the goods to the customers at the pick-up counter in the isolation area at the border gate of exit.

If unable to produce the goods delivery note certified by the border-gate customs office upon inspection by the Customs Branch managing duty-free shops and duty-free warehouses, the trader shall fully pay taxes for the sold goods as for imported goods under current regulations.

4. Responsibilities of a trader and salespersons selling goods to crewmembers for their personal use during the time their ship anchors at a Vietnamese seaport

a/ To request crewmembers to produce their passports or shore passes. To check information in the electronic data processing system for selling goods within the allowances specified in Clause 4, Article 8 of this Decree;

b/ To input information on crewmembers and their purchased goods in the trader’s software.

Information on a crewmember includes his/her full name exactly as written in his/her passport or shore pass; passport or shore pass number; citizenship; date of departure of the ship; or ship name and date of arrival at port, for customers using crewmembers’ shore passes.

Information on goods includes name and unit of calculation of goods exactly as stated in the import declaration; quantity and value;

c/ To transmit information to the electronic data processing system. In case this system encounters an incident, to transmit information within 24 hours after the system is restored;

d/ To issue sale invoices (which must also include information on accompanying complimentary gifts, if any) in accordance with regulations;

dd/ To keep sale invoices by selling date (or by roll, if sale invoices are in rolls).

 5. Responsibilities of the Customs Branch managing duty-free shops and duty-free warehouses

a/ To perform the jobs specified at Point c, Clause 2, Article 10 of this Decree;

b/ On the basis of risk management and signs of violation, to inspect the sale of duty-free goods through the trader’s software system, the electronic data processing system and surveillance cameras or carry out inspection directly at duty-free shops and duty-free warehouses;

c/ To monitor and give feedback about the goods delivery note certified by the customs office as specified in Clause 6 of this Article.

6. Responsibilities of the Customs Branch of the border gate where the purchasers depart in case they purchase goods at inland duty-free shops

a/ To receive the goods delivery note specified at Point g, Clause 3 of this Article produced by a salesperson of the duty-free shop at the pick-up counter in the isolation area of the border gate of departure;

d/ To check and compare the goods with information declared in the goods delivery note;

c/ To give certification, signature and seal of the customs officer in the goods delivery note;

d/ To hand over 1 sheet of the goods delivery note to the duty-free trader for archive and archive 1 sheet of such note;

dd/ At the end of each day (shift), the customs officer shall give certification in the electronic data processing system of the number of goods delivery notes already certified. If this system encounters an incident, to give such certification within 24 hours after the system is restored.

Article 14. Procedures for selling duty-free goods to persons on entry at international airports

1. Responsibilities of a salesperson

a/ To fully perform the jobs specified in Clause 1, Article 13 of this Decree;

b/ In case a customer purchases goods in excess of the prescribed duty-free allowances, the duty-free trader shall make 2 notices according to Form No. 01/PTBHVDM provided in Appendix II to this Decree to inform thereof to the customs office at the border gate of arrival (in paper and data message via the electronic data processing system); receive back and keep 1 notice signed and sealed by a customs officer at the border gate of arrival. Particularly, cigarettes may not be sold in excess of their duty-free allowances.

2. A person purchasing duty-free goods in excess of duty-free allowances shall declare and pay duty to the customs office and comply with relevant regulations on import for goods in excess of duty-free allowances and submit relevant documents in accordance with law.

3. Responsibilities of a Customs Branch managing duty-free shops and duty-free warehouses

a/ To perform the jobs specified at Point c, Clause 2, Article 10 of this Decree;

b/ On the basis of risk management and signs of violation, to inspect the sale of duty-free goods through traders’ software, the electronic data processing system and surveillance cameras or inspect goods directly at duty-free shops and duty-free warehouses;

c/ To collect duty and keep photocopies of the documents specified in Clause 2 of this Article.

Article 15. Procedures for selling duty-free goods to passengers on board international flights to Vietnam

1. Responsibilities of a salesperson (flight attendant) and duty-free trader

a/ To request customers to produce their passports and boarding passes;

b/ When selling goods to a customer, to fully write on the sale invoice the customer’s name, passport number and citizenship, flight number, boarding pass, and goods name, unit of calculation, quantity, and value. The goods name and unit of calculation shall be written exactly as they are stated in the import declaration;

c/ Within 24 hours after the aircraft parks in a designated position, the trader shall declare in its software customers’ names, passport numbers and citizenship, flight number and date, goods names, quantities and values, and total quantity and value. To transmit data to the electronic data processing system. In case the system encounters an incident, to transmit data within 24 hours after the system is restored;

d/ In case a customer purchases goods in excess of the prescribed duty-free allowances, the duty-free trader shall make 2 notices according to Form No. 01/PTBHVDM provided in Appendix II to this Decree to inform thereof to the customs office at the border gate of arrival (in paper and data message via the electronic data processing system); receive back and keep 1 notice signed and sealed by a customs officer at the border gate of arrival. Particularly, cigarettes may not be sold in excess of their duty-free allowances.

2. A person purchasing duty-free goods in excess of duty-free allowances shall declare and pay duty to the customs office and comply with relevant regulations on import for goods in excess of duty-free allowances and submit relevant documents in accordance with law.

3. Responsibilities of a Customs Branch managing duty-free shops and duty-free warehouses:

a/ To perform the jobs specified at Point c, Clause 2, Article 10 of this Decree;

b/ On the basis of risk management and signs of violation, to inspect the sale of duty-free goods through traders’ software and the electronic data processing system or inspect goods directly at duty-free warehouses;

c/ To collect duty and keep photocopies of the documents specified in Clause 2 of this Article.

Article 16. Procedures for selling duty-free goods to persons awaiting exit at inland duty-free shops

1. Responsibilities of a salesperson

a/ To perform the jobs specified in Clause 1, Article 13 of this Decree, except updating information on the date and hour of exit of customers;

b/ To make a goods delivery note according to Form No. 02/PGH provided in Appendix II to this Decree (except cases where goods are delivered overseas as requested by customers);

c/ To transmit data of the goods delivery note to the electronic data processing system. In case the electronic data processing system encounters an incident, to transmit data within 24 hours after the system is restored.

2. Responsibilities of a duty-free trader

a/ To transport goods and produce goods, together with 2 sheets of the goods delivery note made according to Form No. 02/PGH provided in Appendix II to this Decree, to the Customs Branch of the border gate from which the goods buyer departs for delivery of the goods to the buyer at the pick-up counter in the isolation area of the border gate of departure;

b/ In case the duty-free shop fails to produce the goods delivery note certified by the customs office of the border gate upon inspection by the Customs Branch managing the duty-free shop or duty-free warehouse, to fully pay duty for the sold goods as for imports under current regulations.

3. Responsibilities of a Customs Branch managing duty-free shops and duty-free warehouses

a/ To monitor feedback on goods delivery notes certified by Customs Branches of the border gates from which goods buyers depart;

b/ To perform the jobs specified at Point c, Clause 2, Article 10 of this Decree;

c/ On the basis of risk management and signs of violation, to inspect the sale of duty-free goods through traders’ software, the electronic data processing system and surveillance cameras or inspect goods directly at duty-free shops and duty-free warehouses.

4. Responsibilities of the Customs Branch of a border gate from which goods buyers depart:

a/ To receive goods delivery notes from the staff of duty-free shops at the pick-up counter in the isolation area of the border gate of departure;

b/ To check and compare goods with the contents declared in goods delivery notes;

c/ To append a customs officer’s signature and seal for certification on goods delivery notes;

d/ To give 1 sheet of each goods delivery note to the goods delivery staff of the concerned duty-free trader and keep 1 sheet;

dd/ At the end of each day (working shift), customs officers shall certify in the electronic data processing system the quantity of goods delivery notes already certified. In case the electronic data processing system encounters an incident, to make certification within 24 hours after the system is restored.

5. In case a duty-free trader has many duty-free shops or duty-free warehouses in different places which are subject to the management by different Customs Branches or provincial-level Customs Departments, when selling goods to a customer awaiting exit at an inland duty-free shop, the trader may deliver goods to the goods buyer from its duty-free shop or duty-free warehouse which is subject to the management by the Customs Branch of the border gate from which the goods buyer will depart.  

Article 17. Procedures for selling duty-free goods to organizations and persons entitled to privileges and immunities at inland duty-free shops

1. Responsibilities of a salesperson

a/ To request customers to produce duty-free allowance books, unless these books have been updated on the Vietnam National Single Window portal by competent agencies;

b/ To input all information on qualitative limits of goods in duty-free allowance books produced by customers or data on such books from the Vietnam National Single Window portal already updated by a competent agency (in case of first-time use of books) and transmit data to the electronic data processing system;

c/ To produce original duty-free allowance books to the customs office for certification of duty-free allowances on the electronic data processing system, in the case specified at Point a of this Clause;

d/ To input information of sale invoices in the trader’s software and transmit data to the electronic data processing system and receive feedback from the system. In case the electronic data processing system encounters an incident, to transmit data to the system within 24 hours after the incident is handled;

dd/ To issue sale invoices (covering also accompanying complimentary gifts, if any) under regulations;

e/ To cut off stamp squares corresponding to sold goods from duty-free allowance books and stick them on sale invoices, in the case specified at Point a of this Clause. For sale invoices in rolls, the trader shall keep respective stamp squares by sale invoice;

g/ To keep sale invoices by selling date (or by roll if sale invoices are in rolls).

2. Responsibilities of a Customs Branch managing duty-free shops and duty-free warehouses

a/ For customers purchasing duty-free goods according to duty-free allowance books for the first time, to check the original duty-free allowance books or check duty-free allowances on the Vietnam National Single Window portal and certify the quantity of duty-free goods customers are allowed to purchase on the electronic data processing system for the system to make reconciliation of customers’ duty-free allowances;

b/ On the basis of risk management and signs of violation, to inspect the sale of duty-free goods through traders’ software, the electronic data processing system and surveillance cameras or inspect goods directly at duty-free shops and duty-free warehouses;

c/ To perform the jobs specified at Point c, Clause 2, Article 10 of this Decree.

Article 18. Procedures for selling duty-free goods to crewmembers working aboard seagoing ships operating on international routes

1. For cases of purchase of duty-free goods for common activities of crewmembers working aboard seagoing ships operating on international routes during the time their ships anchor at Vietnamese seaports pending departure, a salesperson shall:

a/ Request the order-placing person to produce his/her passport and to submit the original goods order and original list of crewmembers;

b/ Check the goods order of the shipmaster or ship’s representative, the crewmember list and purchase allowances of each crewmember; check information on the electronic data processing system in order to sell goods within the allowances specified in Clause 4, Article 8 of this Decree;

c/ Input data of the goods order in the trader’s software; transmit data to and receive feedback from the electronic data processing system. In case the system encounters an incident, the trader shall transmit data within 24 hours after the system is restored;

d/ Issue a sale invoice (covering also accompanying complimentary gifts, if any) which must contain the following information: full name, passport number and citizenship of the shipmaster or ship’s representative, ship number and date of entry;

dd/ Keep sale invoices signed by the shipmaster or ship’s representative, goods orders and crewmember lists.

2. For cases of purchase of duty-free goods for use by crewmembers working aboard seagoing ships operating on international routes in the next voyage outside Vietnam’s territorial waters, a salesperson shall:

a/ Request the order-placing person to produce his/her passport and to submit the original goods order and original list of crewmembers;

b/ Check the goods order and crewmember list. Input information of the sale invoice in the trader’s software, including passport number and citizenship of the shipmaster or ship’s representative, ship number and date of entry; and name, quantity and value of each goods item. Transmit data to and receive feedback from the electronic data processing system. In case the system encounters an incident, transmit data within 24 hours after the incident is addressed;

c/ Issue a sale invoice under regulations;

d/ Transport goods to the ship hold;

dd/ Keep the sale invoice signed by the shipmaster or ship’s representative and certified by a customs officer of the customs office clearing departure procedures for the ship, the goods order and crewmember list.

3. Responsibilities of a Customs Branch managing duty-free shops and duty-free warehouses

a/ To supervise goods from duty-free shops until they are supervised by the customs office of the place of departure of ships;

b/ To perform the jobs specified at Point c, Clause 2, Article 10 of this Decree.

4. Responsibilities of a Customs Branch clearing departure procedures for ships: To seal ship holds where duty-free goods are stored, certify that goods have passed supervision areas (append a customs officer’s signature and seal on sale invoices) and conduct supervision until ships depart.

Article 19. Procedures for selling duty-free goods online

1. Responsibilities of a duty-free trader

In addition to the jobs to be performed when selling goods to each subject as specified in Articles 13 thru 18 of this Decree, the trader shall:

a/ Input data on customers and goods to the electronic data processing system after goods orders are accepted and payment procedures are completed. Particularly in case of selling goods to persons awaiting exit, persons on exit or persons in transit via international civil airports, information on customers shall be updated by scanning barcodes on their boarding passes before cross-checking information under Point b of this Clause;

b/ When delivering goods to customers, check and compare information declared by customers when buying goods online with information in relevant papers under regulations applicable to each subject.

2. Responsibilities of Customs Branches managing duty-free shops and duty-free warehouses and Customs Branches of the border gates of goods buyers’ departure or arrival: To comply with Articles 13 thru 18 of this Decree, corresponding to each category of duty-free goods buyer.

Article 20. Customs procedures for goods sold to passengers on exit and delivered overseas as requested by customers

1. Places of carrying out customs procedures: Customs Branches managing duty-free shops or duty-free warehouses after goods buyers actually depart.

2. Customs procedures: To carry out export procedures (re-export procedures for goods temporarily imported from foreign countries by duty-free traders and export procedures for goods bought by duty-free traders in the inland for sale at duty-free shops) under the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures for implementation of, the Customs Law regarding customs procedures, and customs inspection, supervision and control, and Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP. When carrying out export procedures, in addition to customs dossiers as prescribed, traders shall also submit a declaration of goods sold to passengers on exit, made according to Form No. 11/BKHH provided in Appendix II to this Decree, and 1 photocopy of each customer’s passport or international travel document or laissez-passer (the first page and the page containing the exit stamp of the immigration agency).

3. In case customs offices have sufficient grounds to believe that a duty-free goods buyer has not actually departed, the concerned trader shall be handled in accordance with law.

Article 21. Procedures for goods brought for sale at duty-free shops of which the use purpose is changed or which are put for domestic sale or re-exported

1. Procedures for change of the use purpose, domestic sale or re-export must comply with the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures for implementation of, the Customs Law regarding customs procedures, and customs inspection, supervision and control, Decree No. 59/2018/ND-CP of April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP, and the Ministry of Finance’s guidance.

Goods management policies and tax policies applicable to goods of which the use purpose is changed or which are put for domestic sale are those effective at the time of registration of customs declarations for change of the use purpose or shift to domestic sale.

Particularly, cigarettes may neither have their use purpose changed nor be put for domestic sale and may only be re-exported via border gates of seaports or international civil airports.

Before bringing goods out of duty-free shops, traders shall destroy the stamp “VIETNAM DUTY NOT PAID” stuck on each goods item and make a record on the quantity of “VIETNAM DUTY NOT PAID” stamps already destroyed.

2. For goods from the inland which are licensed for circulation in accordance with Vietnam’s law and brought for sale at duty-free shops but are later brought back to the inland, traders dealing in duty-free shops or duty-free warehouses shall send to the Customs Branches managing their duty-free shops or duty-free warehouses a notice made according to Form No. 10/DSHH provided in Appendix II to this Decree and concurrently to the electronic data processing system. Before bringing goods out of duty-free shops, traders shall destroy the stamp “VIETNAM DUTY NOT PAID” stuck on each good item under supervision by the customs offices managing the duty-free shops and make a record on the quantity of the “VIETNAM DUTY NOT PAID” stamps already destroyed.

Article 22. Procedures for destroyed goods, sample goods, goods for trial use, and bags and packaging imported for use as containers of duty-free goods

1. For broken, damaged, deteriorated, poor-quality and expired goods, the provisions of Clause 6, Article 6 of this Decree and the following provisions shall apply:

a/ When making a record on broken, damaged, deteriorated or poor-quality goods, a trader shall clearly state the reason and information on the goods, including name, code, quantity and value of goods. Based on this record and physical inspection of the goods, the customs officer managing the duty-free shop shall sign and seal for certification of such goods;

b/ The trader shall destroy the goods in accordance with current law and under customs supervision.

2. Sample goods, goods for trial use and bags and packaging imported for use as containers of goods at a duty-free shop (excluding accompanying complimentary gifts) must comply with the following provisions:

a/ When  delivering sample goods, goods for trial use and imported bags and packaging to a duty-free shop, a trader shall make a statement according to Form No. 12/BKHMT provided in Appendix II to this Decree and send it to the electronic data processing system and receive feedback from the system;

b/ Within the first 7 working days of a month, the trader shall make statistics on sample goods, goods for trial use and imported bags and packaging which have been used in, and which are left at the end of, the previous month and transmit such statistics to the electronic data processing system.

If having no doubt about the trader’s reported statistics, within 3 working days after receiving them, the customs office shall certify such reported statistics in the electronic data processing system.

If doubting the trader’s reported statistics, within 7 working days after receiving them, the customs office shall examine related dossiers. When necessary, the customs office shall conduct physical inspection of the goods inventory of the duty-free shop or duty-free warehouse under a decision of the Director of the provincial-level Customs Department. The Director of the provincial-level Customs Department shall assign the Customs Branch managing the duty-free shop or duty-free warehouse to conduct inspection within 10 working days after an inspection decision is signed.

For complicated cases, the Director of the provincial-level Customs Department shall issue a decision to extend the inspection time limit for at most 5 working days.

Inspection contents and results shall be recorded in an inspection record made according to Form No. 13/BBKT provided in Appendix II to this Decree. The customs office shall certify in the electronic data processing system the trader’s statistics according to inspection conclusions.

Article 23. Procedures for duty-free traders’ cash brought into and out of isolation areas and restricted areas

1. Responsibilities of a duty-free trader

a/ To transmit data according to Form No. 05/BKTMVR provided in Appendix II to this Decree to the electronic data processing system before bringing cash into or out of an isolation area or a restricted area;

b/ To implement the customs office’s requests through feedback of the electronic data processing system. To produce cash at the customs office’s request.

2. Responsibilities of a customs office

a/ When receiving a trader’s declared information and feedback of the electronic data processing system to the trader, a customs officer shall check contents declared in the system;

b/ To supervise cash brought into and out of isolation areas and restricted areas;

c/ To conduct physical inspection of cash brought into and out of isolation areas and restricted areas on the basis of risk management or signs of violation;

d/ Customs officers shall certify in the electronic data processing system cash passing through the supervision section, for cash brought into and out of isolation areas and restricted areas.

3. In case of manual processing or in case the electronic data processing system encounters an incident

a/ A trader shall make declarations on 2 statements of cash brought into or out of isolation areas or restricted areas according to Form No. 05/BKTMVR provided in Appendix II to this Decree, for examination and certification by customs officers, and produce cash when so requested by the customs office. In case the electronic data processing system encounters an incident, within 24 hours after the incident is addressed, the trader shall transmit data of the statements to the system;

b/ The customs office shall supervise cash brought into and out of isolation areas and restricted areas. The physical inspection of cash shall be conducted on the basis of risk management or when detecting signs of violation. Right after completing cash inspection (in case physical inspection is required) or after checking cash passing through the supervision section, the customs office shall make certification in 2 statements of cash brought into or out of isolation areas or restricted areas produced by the trader and keep 1 copy and return 1 copy to the trader.

Article 24. Finalization reports on goods brought for sale at duty-free shops

1. Time limit for submission of finalization reports on goods brought for sale at duty-free shops

a/ Annually, a duty-free trader shall submit to the customs office its finalization report on sale of duty-free goods in the fiscal year no later than the 90^th day after the end of the fiscal year;

b/ After submitting its finalization report, the duty-free trader may modify this report before the deadline for submission of finalization reports and before the customs office issues a notice of examination or non-examination of its report.

2. Place for submission of finalization reports

Customs Branches managing duty-free shops and duty-free warehouses.

3. Responsibilities of a duty-free trader

a/ To submit finalization reports on goods brought for sale at duty-free shops, made on the principle of input, output and inventory according to Form No. 07/BCQT provided in Appendix II to Decree, to the customs office through the electronic data processing system. The finalization report must match accounting documents of the duty-free trader;

b/ To provide customs dossiers, accounting documents, account books, sale documents and other papers (if any) for examination of finalization reports when so requested by the customs office.

4. A Customs Branch managing duty-free shops and duty-free warehouses shall receive finalization reports on duty-free business submitted by duty-free traders and examine these reports in accordance with this Article and:

a/ For a finalization report subject to examination, notify the concerned duty-free trader thereof within 20 days after receiving the report;

b/ For a finalization report not subject to examination, within 20 working days after receiving the report, give feedback to the trader through the electronic data processing system that the report is accepted and not subject to examination, and certify in the system that the trader has completed its finalization report. 

5. Cases subject to examination of finalization reports

a/ Finalization reports submitted by duty-free traders for the first time;

b/ Finalization reports containing abnormal statistical inconsistencies with those in the customs office’s electronic data processing system which have been explained by traders but are not accepted by the customs office;

c/ Examination of finalization reports on the basis of risk management and assessment of law observance by duty-free traders.

6. Contents of examination of finalization reports: Examination of customs dossiers, accounting documents, and goods inventories at duty-free shops and duty-free warehouses. The customs office shall only request traders to produce customs dossiers and accounting documents showing statistics which are not stored in the electronic data processing system or which are inconsistent with those in the electronic data processing system.

7. Competence to decide on examination of finalization reports: Heads of Customs Branches managing duty-free shops and duty-free warehouses shall decide on and organize the examination for the cases specified in Clause 5 of this Article.

8. Order and procedures for examination of finalization reports

a/ Examination of a finalization report must comply with the Customs Branch head’s decision which shall be sent to the concerned duty-free trader within 3 working days after the date of its signing and at least 5 working days before the date of examination.

The examination decision must cover the following information: The examiner, examinee, examination contents, time of commencement of examination, time of completion of examination, and place of examination;

b/ The period for examination by the customs office is at most 5 working days, counted from the date of commencement of examination at the duty-free trader’s head office. In complicated cases, the head of the Customs Branch shall issue a decision to extend the examination period for at most 5 working days.

Examination contents shall be stated in an examination record between the duty-free trader’s competent representative and the examination team.

9. Handling of examination results: Within 5 working days after completing examination at the head office of a duty-free trader, the customs office shall notify the examination results to the examined trader, stating the conformity or inconformity (if any) of the finalization report for the trader to give explanations.

a/ In case the examination shows that the finalization report matches accounting documents, account books and dossiers of duty-free goods, the customs office shall issue an examination conclusion, certify the examination result on the finalization report and input this result on the electronic data processing system;

b/ In case the report does not match accounting documents, account books and dossiers of duty-free goods, the customs office shall request the trader to give explanations within 5 working days. In case the customs office accepts the trader’s explanations, within 5 working days, it shall issue an examination conclusion, certify the examination result on the finalization report and input this result on the electronic data processing system;

c/ In case the customs office rejects the trader’s explanations or the trader fails to give explanations, the customs office shall, on the basis of the tax and customs laws and existing dossiers, decide on tax-related handling and handle administrative violations according to its competence or propose handling by a competent person in accordance with law;

d/ An examination conclusion must state the examination decision, scope and contents, opinions of the examinee, conclusion on each examined content and severity of violation (if any) and handling measures or proposed handling measures of the examination team.

Article 25. Customs procedures and customs inspection and supervision applicable to duty-free goods in case a trader has many duty-free shops and duty-free warehouses in different places under the management by different Customs Branches or provincial-level Customs Departments

1. Responsibilities of the trader:

a/ To carry out customs procedures for goods brought for sale at duty-free shops in accordance with regulations at the Customs Branches managing duty-free shops or duty-free warehouses;

b/ To have a management software system for each of its duty-free shops and warehouses, which is connected with Customs Branches managing duty-free shops and duty-free warehouses;

c/ When bringing goods from a duty-free shop or duty-free warehouse to another shop or warehouse under the management by another Customs Branch, to make a store output note which must clearly state the place of the duty-free shop or duty-free warehouse of destination; and the Customs Branch managing the duty-free shop or duty-free warehouse of destination;

d/ To transport goods in their original state to duty-free shops or duty-free warehouses stated in store output notes;

dd/ To submit finalization reports in accordance with Clause 1, Article 24 of this Decree to Customs Branches managing its duty-free shops and duty-free warehouses;

e/ To comply with provisions on examination of finalization reports in Article 24 of this Decree.

2. Responsibilities of the customs office of the place from which goods are transported

a/ To supervise the loading of goods onto vehicles and make customs sealing;

b/ Based on information of the store output note, to make 2 records of handover of duty-free goods transported under customs supervision according to Form No. 06/BBBG provided in Appendix II to this Decree and give them to the trader for forwarding to the Customs Branch managing the duty-free shop or duty-free warehouse transported destination;

c/ To monitor information on transported goods, and assume the prime responsibility for tracing goods in case the goods have not been transported to the place of destination though the prescribed time limit has passed;

d/ To monitor the rotation of goods among duty-free shops and duty-free warehouses in the trader’s software system.

3. Responsibilities of the customs office of the place to which goods are transported

a/ Based on the handover records made by the Customs Branch of the place from which goods are transported, to supervise the unloading of goods from vehicles to the duty-free warehouse or duty-free shop;

b/ To make certification on 2 handover records, and give 1 of them to the trader and send the other to the Customs Branch of the place from which goods are transported;

c/ To monitor information on transported goods, coordinate with the Customs Branch of the place from which goods are transported in tracing goods in case the goods have not been transported to the place of destination though the prescribed time limit has passed;

d/ To monitor the rotation of goods among duty-free shops and duty-free warehouses in the trader’s software system.

4. Customs Branches managing duty-free shops and duty-free warehouses shall receive and examine traders’ finalization reports according to Article 24 of this Decree.

Article 26. Responsibilities of eligible buyers of duty-free goods specified Article 3 of this Decree

1. When purchasing duty-free goods, duty-free buyers shall produce and provide necessary information specified in this Decree and may not let other persons use their passports, international travel documents, laissez-passers and duty-free allowances.

2. To fulfill tax obligations and comply with policies on imports to customs offices in case of purchase of goods in excess of duty-free allowances.

Article 27. Coordination among operators of seaports, international civil airports and international railway stations, management units of economic zones of international land border gates, units assigned to manage international land border gates, duty-free traders, and customs offices

1. Customs Branches managing duty-free shops and duty-free warehouses shall reach agreement with operators of seaports, international civil airports and international railway stations, management units of economic zones of international land border gates and units assigned to manage international land border gates on the places for customs supervision of goods and cash brought into and out of isolation areas and restricted areas.

2. Duty-free traders shall notify Customs Branches managing duty-free shops and duty-free warehouses of lists of persons tasked to bring goods and cash into and out of isolation areas and restricted areas and salespersons to meet supervision requirements of customs offices.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 28. Effect

1. This Decree takes effect on October 15, 2020.

2. This Decree annuls the Government’s Decree No. 167/2016/ND-CP of December 27, 2016, on duty-free business.

Article 29. Transitional provisions

1. Traders that have many duty-free shops and duty-free warehouses at different places which are subject to the management by different Customs Branches or provincial-level Customs Departments shall make the 2020 finalization reports according to Article 22 of the Government’s Decree No. 167/2016/ND-CP of December 27, 2016,  on duty-free business.

2. For duty-free traders that apply electronic invoicing, the creation, management, use, preservation and storage of electronic invoices must comply with the current law on electronic invoices.

Article 30. Implementation responsibility

1. The Ministry of Finance shall develop the electronic data processing system for receiving, handling, monitoring and managing goods brought into and out of and sold at duty-free shops and guide settlement of problems arising from duty-free business activities.

2. Ministries shall, based on their functions and tasks, guide the product and goods quality and food hygiene and safety inspection by extraordinarily or periodically taking goods samples at duty-free shops and duty-free warehouses.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN XUAN PHUC

* The Appendices to this Decree are not translated.