Resolution 10/2021/UBTVQH15 on extension of goods storage duration at duty-free shops, warehouses of duty-free traders, goods stored in bonded warehouses to meet COVID-19 prevention requirements

RESOLUTION

On prolongation of the period of goods retention at duty-free shops, warehouses of enterprises selling duty-free goods and bonded warehouses to meet requirements of COVID-19 prevention and control^[1]

THE NATIONAL ASSEMBLY STANDING COMMITTEE

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law No. 57/2014/QH13 on Organization of the National Assembly which has a number of articles amended and supplemented under Law No. 65/2020/QH14;

Pursuant to Resolution No. 30/2021/QH15 of July 28, 2021, on the first session of the XV^th National Assembly;

RESOLVES:

Article 1. To prolong the period of goods retention at duty-free shops, warehouses of enterprises selling duty-free goods and bonded warehouses

1. Goods retained at duty-free shops, warehouses of enterprises selling duty-free goods and bonded warehouses with expired retention period, including the period prolonged under Articles 47 and 61 of Customs Law No. 54/2014/QH13 which has a number of articles amended and supplemented under Law No. 71/2014/QH13 and Law No. 35/2018/QH14, from April 1, 2020, under the Prime Minister’s Decision No. 447/QD-TTg of April 1, 2020, on announcement of the COVID-19 outbreak, to the date of announcement by competent persons that the COVID-19 pandemic is over nationwide, shall continue to be retained for a period not exceeding 12 months following the announcement that the COVID-19 pandemic is over.

Upon their exportation, goods consigned into bonded warehouses with their retention period prolonged under this Clause shall be exported through international border gates or main border gates.

2. The Minister of Finance shall, based on the situation of the COVID-19 pandemic, socio-economic development conditions and state management requirements, decide to terminate the prolongation of period of goods retention at duty-free shops, warehouses of enterprises selling duty-free goods and bonded warehouses before the expiration of the period specified in Clause 1 of this Article.

Article 2. Effect

This Resolution takes effect on the date of its adoption.

This Resolution was adopted on December 8, 2021, by the Standing Committee of the XV^th National Assembly of the Socialist Republic of Vietnam, at its 6^th session.-

On behalf of the National Assembly Standing Committee
Chairman of the National Assembly
VUONG DINH HUE