Decree No. 100/2020/ND-CP On Duty-Free Goods Trading

DECREE
On duty-free goods trading

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

Pursuant to the Law on Trade dated June 14, 2005;

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

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

Pursuant to the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax, the Special Consumption Tax Law, and the Tax Administration Law dated April 6, 2016;

Pursuant to the Law on Value Added Tax dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax dated June 19, 2013;

Pursuant to the Special Consumption Tax Law dated November 14, 2008;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Laws on Taxation dated November 26, 2014;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Investment Law dated November 26, 2014; the Law Amending and Supplementing Article 6 and Appendix 4 on the List of Industries and Businesses Subject to Conditions of the Investment Law dated November 22, 2016;

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

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

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

At the proposal of the Minister of Finance;

The Government promulgates the Decree on duty-free goods trading.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the management policy for duty-free goods trading activities; customs procedures and customs supervision for duty-free goods trading activities.

Article 2. Applicability

1. Persons departing, transiting, entering.

2. Subjects entitled to preferential treatment and immunity in Vietnam.

3. Seamen working on international shipping routes.

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

5. Enterprises meeting the conditions for duty-free goods trading as prescribed by law.

6. Customs authorities, customs officers.

7. Units operating seaports, international civil airports, international railway transit stations.

8. Management boards of international border economic zones, units entrusted with managing international land border gates.

9. Organizations having rights and obligations related to duty-free goods trading activities.

10. Other state agencies involved in coordinating state management over duty-free goods trading activities.

Chapter II

MANAGEMENT POLICY FOR DUTY-FREE GOODS TRADING ACTIVITIES

Article 3. Subjects and Conditions for Purchasing Duty-Free Goods

1. Persons departing, transiting after completing departure, transit formalities, passengers on international flights departing from Vietnam, or persons waiting to depart may purchase duty-free goods.

a) Persons departing, transiting through international land border gates; international railway transit stations, Class I seaports, international civil airports may purchase duty-free goods at duty-free shops located within restricted areas.

b) Persons waiting to depart may purchase duty-free goods at duty-free shops within the domestic territory. Duty-free goods shall be received at the collection counter within the restricted area at the international gate where the passenger departs.

c) Foreign tourists traveling by sea in groups with passports or international travel documents may purchase duty-free goods at Class I seaports, duty-free shops within the domestic territory. In cases of purchasing duty-free goods within the domestic territory, foreign tourists shall receive their goods at the collection counter within the restricted area at the Class I seaport where they depart.

d) Apart from the places specified in this Clause for receiving goods, customers as specified in points a, b, and c of this Clause (excluding customers purchasing goods on international flights departing from Vietnam) may receive their goods abroad.

2. Passengers on international flights departing from Vietnam may purchase duty-free goods on the outbound aircraft. Passengers on international flights arriving in Vietnam may purchase duty-free goods on the aircraft conducting the international flight to Vietnam.

3. Persons entering may purchase duty-free goods at duty-free shops located in restricted areas of international civil airports immediately after completing entry formalities, but may not purchase duty-free goods after leaving the restricted area at the international civil airport.

4. Subjects entitled to preferential treatment and immunity in Vietnam may purchase duty-free goods at duty-free shops within the domestic territory. When purchasing duty-free goods for organizations, they must present the quota book for duty-free goods. When purchasing duty-free goods for individuals, they must present the quota book for duty-free goods along with identification cards issued by the Ministry of Foreign Affairs or passports.

5. The subject purchasing duty-free goods is seamen working on international shipping routes (including foreign-flagged vessels and Vietnamese-flagged vessels running international routes) may purchase duty-free goods at Class I seaports, duty-free shops within the domestic territory to meet personal needs and common living needs of seamen for use on the vessel during its stay at Vietnamese seaports and for use outside Vietnamese territorial waters after the vessel departs.

a) In cases of purchasing duty-free goods for personal use by seamen, they must present their passports or shore leave permits.

b) In cases of purchasing duty-free goods for common living needs of seamen during the vessel's stay at Vietnamese seaports, the captain or representative of the vessel must submit an order form accompanied by a list of seamen with passport information, clearly stating the vessel's number and date of arrival on the order form.

c) In cases of duty-free goods for the next voyage outside Vietnamese territorial waters, the captain or representative of the vessel must submit an order form, clearly stating the vessel's number and date of arrival on the order form, accompanied by a list of seamen with passport information. The goods must be placed in the vessel's storage area for sealing, confirmation, and supervision by the customs authority at the departure gate until the vessel departs.

Article 4. Tax Policy for Goods Sold at Duty-Free Stores

The tax policy for goods brought into sale at duty-free stores and tax-free storage warehouses shall be implemented in accordance with the relevant laws on taxation and tax administration.

Article 5. Specialized Management of Goods Sold at Duty-Free Stores

1. Importing tobacco products for duty-free sales shall be carried out pursuant to the Permit issued by the Ministry of Industry and Trade.

2. Licensing Documents

a) A letter from the business entity engaged in duty-free sales requesting permission to import tobacco products for sale at duty-free stores according to Form No. 03/CV attached as Appendix II to this Decree: 01 original copy;

b) Certificate of eligibility for duty-free sales or Business Registration Certificate or Investment Certificate: 01 copy. For businesses applying for the first time, they must submit the Certificate of eligibility for duty-free sales: 01 copy;

c) Report on the situation of tobacco imports, stock, and consumption from the beginning of the year until the date of application for licensing, confirmed by the Customs Sub-Department managing the duty-free store or tax-free warehouse according to Form No. 04/BCNKTKTL attached as Appendix II to this Decree: 01 original copy.

3. Licensing Procedure

a) The business entity sends one set of documents as stipulated in Clause 2 of this Article through postal service or directly to the Ministry of Industry and Trade;

b) Licensing Timeframe

Within ten working days (counted from the date of receipt of the Ministry of Industry and Trade's official letter) from the date of receiving complete and valid documents, the Ministry of Industry and Trade will issue an import permit for tobacco products to the business entity for duty-free sales. In case of refusal to issue the permit, the Ministry of Industry and Trade will provide a written response stating the reasons for not issuing the permit.

If the submitted documents are incomplete, within five working days (counted from the date of receipt of the business entity's documents) from the date of receipt, the Ministry of Industry and Trade will notify and request the business entity to supplement the documents (notification can be made in writing, fax, email, telephone, etc.).

4. Cigarettes imported for sale at duty-free stores must have health warnings printed on the packaging in Vietnamese or English. For cigarettes sold to inbound passengers, health warnings must be affixed on the packaging in Vietnamese, in compliance with the regulations on preventing and controlling the harmful effects of tobacco and the Framework Convention on Tobacco Control (FCTC).

5. Temporary imported goods brought into sale at duty-free stores are exempt from product quality inspection and food safety inspection when undergoing temporary import procedures. Product quality inspection and food safety inspection shall be conducted in accordance with the provisions of the law.

6. Goods and products (temporary imports, imports, or produced domestically) containing cultural, literary, artistic, or entertainment content expressed on any material may only be sold after being permitted for circulation in Vietnam by the competent state management agency for culture and meeting all other quality requirements for goods as prescribed by law.

7. Businesses engaged in duty-free sales are responsible under the law for the quality of products and goods and food safety.

8. In cases where international agreements on specialized management to which Vietnam is a member prescribe different requirements for product quality inspection or food safety for goods sold at duty-free stores than those stipulated in this Article, such international agreements shall be followed.

Article 6. Goods sold at duty-free shops

1. Goods put up for sale at duty-free shops include: temporarily imported goods from abroad, non-tariff zones, bonded warehouses; domestic goods permitted to circulate under Vietnamese laws.

Temporarily imported goods from abroad, non-tariff zones, bonded warehouses put up for sale at duty-free shops are items not included in the list of goods prohibited from importation or temporarily suspended from importation under foreign trade management laws.

Domestic goods permitted to circulate under Vietnamese laws put up for sale at duty-free shops are items not included in the list of goods prohibited from exportation or temporarily suspended from exportation. In cases where goods belong to conditionally exported items, they must meet the conditions stipulated by law.

2. Domestic goods permitted to circulate under Vietnamese laws put up for sale at duty-free shops are managed and supervised by customs authorities based on the notification of the list of goods brought into duty-free shops, duty-free storage warehouses of duty-free goods trading enterprises.

3. Goods sold at duty-free shops must be stored at duty-free shops, duty-free storage warehouses of duty-free goods selling enterprises.

4. The period for storing goods at duty-free shops is regulated as provided in point a, Clause 2, Article 47 of the Customs Law No. 54/2014/QH13 dated June 23, 2014.

5. Cigarettes, cigars, alcohol, beer sold at duty-free shops must have the "VIET NAM DUTY NOT PAID" stamp issued by the Ministry of Finance affixed. The position for affixing the "VIET NAM DUTY NOT PAID" stamp shall be carried out according to Appendix I attached to this Decree. The stamp must be affixed before displaying the goods for sale at duty-free shops or before delivering them to buyers in cases where goods are directly shipped from duty-free storage warehouses to buyers.

6. Damaged, deteriorated, substandard, expired goods that cannot be sold for consumption purposes: Enterprises must prepare a record of the condition of the goods for destruction (with confirmation from the Customs Sub-Department managing the duty-free shop, duty-free storage warehouse) and organize destruction in accordance with regulations. Before implementing destruction, enterprises must submit a specific notice regarding the destruction plan to the Customs Sub-Department managing the duty-free shop, duty-free storage warehouse to organize supervision of the destruction process in accordance with regulations.

7. Sample goods, trial-use goods brought into duty-free shops for customers to try (perfume test papers, wine, cosmetics, perfumes, etc.), imported packaging bags for duty-free goods for customers, enterprises must manage these goods separately, ensuring their proper use and must report settlement to the customs authority as stipulated in Article 24 of this Decree.

Article 7. Currency used in duty-free sales transactions

Foreign currency US dollar (USD), euro (EUR). Currency of countries sharing land borders with the location of duty-free shops in border areas. Currency of the country where international flights of airlines established and operating under Vietnamese law enter or transit through.

Article 8. Quantity of tax-free purchases

1. Persons departing from Vietnam, transit passengers, and passengers on international flights departing from Vietnam, or persons waiting to depart as specified in Clause 1, Article 3 of this Decree may purchase tax-free goods without limitation on quantity and value but must bear responsibility for import procedures and quantities when entering another country.

2. Passengers on international flights arriving in Vietnam, and persons entering Vietnam as specified in Clauses 2 and 3, Article 3 of this Decree may purchase tax-free goods according to the quota specified in Clauses 1 and 2, Article 6 of Decree No. 134/2016/NĐ-CP dated September 1, 2016, providing detailed regulations and implementation measures for the Law on Export Tax and Import Tax.

3. The subjects specified in Clause 4, Article 3 of this Decree may purchase tax-free goods according to the quantity specified in Article 5 of Decree No. 134/2016/NĐ-CP dated September 1, 2016, providing detailed regulations and implementation measures for the Law on Export Tax and Import Tax.

4. The subjects specified at points a and b, Clause 5, Article 3 of this Decree may purchase tax-free goods for personal needs and common living needs of seafarers on international routes while the ship is docked at Vietnamese ports, with the following quota per seafarer per docking at a Vietnamese port:

a) Spirits at or above 20 degrees: 1.5 liters or spirits below 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.

For whole bottles, jars, cans (hereinafter referred to as bottles) with larger capacity than the specified volume but not exceeding 1 liter, the entire bottle is exempt from tax. In cases where it exceeds 1 liter, the excess portion must be taxed according to the provisions of the law.

b) Cigarettes: 200 sticks or tobacco thread: 250 grams or cigars: 20 sticks.

5. The subjects specified at point c, Clause 5, Article 3 of this Decree may purchase tax-free goods without limitation on quantity and value for use outside the territorial waters of Vietnam after departure.

Chapter III

PROCEDURES AND CUSTOMS SUPERVISION WORK FOR TAX-FREE GOODS BUSINESS ACTIVITIES

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

1. For goods temporarily imported from abroad, non-tariff zones, and bonded warehouses: Enterprises shall handle temporary import procedures in accordance with Decree No. 08/2015/NĐ-CP dated January 21, 2015, detailing and implementing the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. 59/2018/NĐ-CP dated April 20, 2018, amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP.

2. For goods from domestic sources brought into duty-free shops and duty-free warehouses: Enterprises must notify the Customs Sub-Department managing the duty-free shop and duty-free warehouse of the list of goods brought into the duty-free shop and duty-free warehouse according to Form No. 10/DSHH Appendix II issued together with this Decree and send it to the electronic data processing system. After receiving feedback from the electronic data processing system, enterprises may bring goods into the duty-free shop and duty-free warehouse. The Customs Sub-Department confirms the actual goods brought into the duty-free shop and duty-free warehouse based on the enterprise's notification list through the electronic data processing system.

In case of doubt about the list of goods, within two working hours from the time the electronic data processing system provides feedback, the Customs Sub-Department managing the duty-free shop and duty-free warehouse shall conduct verification and cross-check information on the electronic data processing system with the actual goods brought into the duty-free shop and duty-free warehouse by the enterprise. If necessary, the customs authority will inspect the actual stock of the duty-free shop and duty-free warehouse according to the decision of the Director of the General Department of Customs. The Director of the General Department of Customs assigns the Customs Sub-Department managing the duty-free shop and duty-free warehouse to organize the inspection no later than ten working days from the date of signing the decision.

In complex cases, the Director of the General Department of Customs issues a decision to extend the inspection period but not exceeding five working days.

The contents of the inspection and the results of the inspection are recorded in the inspection report according to Form No. 13/BBKT Appendix II issued together with this Decree.

The customs authority confirms the actual goods brought into the duty-free shop and duty-free warehouse through the electronic data processing system based on the actual inspection results.

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

1. For tax-free storage facilities located at the same location as duty-free shops, the transportation of goods between tax-free storage facilities and duty-free shops shall be the responsibility of enterprises operating tax-free goods to monitor and manage on their own.

2. For tax-free storage facilities located within isolated areas or restricted zones different from the location of duty-free shops

a) Enterprises shall be responsible for sending information about goods to the electronic data processing system before transporting goods, and when transporting goods between tax-free storage facilities and duty-free shops, they must attach warehouse exit documents. In cases where manual procedures are followed or the electronic data processing system encounters technical issues, enterprises shall notify the customs authority in writing about the transportation of goods and submit data to the electronic data processing system within twenty-four hours from the time the electronic data processing system issue is resolved;

b) The Customs Sub-department managing duty-free shops and tax-free storage facilities shall be responsible for inspecting goods transported according to risk management principles or if there are signs of legal violations. Approving the enterprise's notification regarding transportation in cases where manual procedures are followed or the electronic data processing system encounters technical issues;

c) Immediately after the electronic data processing system is restored, the Customs Sub-department managing duty-free shops and tax-free storage facilities shall be responsible for notifying (in writing, via email, telephone, fax, etc.) the enterprise operating tax-free goods that the electronic data processing system has been restored.

3. For cases where tax-free storage facilities are not located at the same location as duty-free shops, nor within isolated areas or restricted zones:

a) Enterprises shall be responsible for sending information (name of goods, quantity, transport route) about the transportation of goods to the electronic data processing system before transporting goods, printing one paper copy of the information about the name of goods, quantity, and transport route to serve as circulation documents for goods. In cases where manual procedures are followed or the electronic data processing system encounters technical issues, enterprises shall notify in writing about the transportation and may only transport goods after approval from the customs authority. Within twenty-four hours from the time the issue is resolved, enterprises must send data to the electronic data processing system. Enterprises bear the responsibility for transporting goods to the registered destination;

b) The Customs Sub-department managing duty-free shops and tax-free storage facilities shall be responsible for supervising the loading of goods onto vehicles for transportation between tax-free storage facilities and duty-free shops; approving the transportation of goods through the electronic data processing system immediately after receiving the information from the enterprise or the document presented by the enterprise. Sealing the goods before transportation and clearly marking the customs seal number on the enterprise's paper document. Upon arrival at the destination, the Customs Sub-department managing duty-free shops and tax-free storage facilities shall check the seals, confirm on the enterprise's document, and supervise the importation of goods into tax-free storage facilities or duty-free shops;

c) The Customs Sub-department managing duty-free shops and tax-free storage facilities shall implement the provisions set out in point c, Clause 2 of this Article.

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

1. Responsibilities of duty-free goods trading enterprises

a) When transferring goods from the tax-free storage warehouse to the aircraft, the enterprise shall submit the goods receipt and delivery form according to Form No. 08/PGHKVTB Appendix II issued together with this Decree to the electronic data processing system;

b) Transport goods under the supervision of the Customs Sub-department managing the tax-free storage warehouse from the tax-free storage warehouse to the aircraft;

c) For unsold goods recovered from international flights: The duty-free goods trading enterprise shall seal the duty-free goods vehicle before removing it from the aircraft;

d) Prepare two cash inventory lists according to Form No. 09/BKTMKVTB Appendix II issued together with this Decree, and present them to the customs authority immediately upon receiving the handover from the airline cabin crew representative. Update the information on the cash inventory list into the electronic data processing system.

2. Responsibilities of the Customs Sub-department managing the tax-free storage warehouse

a) Supervise the loading of goods onto the duty-free goods vehicle, apply customs seals, supervise the transportation of goods to the aircraft door, and confirm on the goods receipt and delivery form prescribed in point a, Clause 1, Article 11 of this Decree through the electronic data processing system;

b) Supervise the duty-free goods vehicle being unloaded from the aircraft to enter the warehouse, inspect and supervise the entry of the duty-free goods vehicle into the warehouse, and confirm on the warehouse entry form of the enterprise;

c) Confirm the two cash inventory lists presented by the enterprise immediately after the enterprise receives the handover from the airline cabin crew representative, retain one copy and transfer one copy to the enterprise, and confirm on the electronic data processing system.

Article 12. Customs procedures and customs supervision for goods transported between tax-free storage warehouses of a duty-free goods trading enterprise and aircraft for sales on international flights to and from Vietnam when the aircraft enters at an international airport different from the international airport where the aircraft departs

1. Responsibilities of the duty-free goods trading enterprise

Fulfill the responsibilities stipulated in Clause 1, Article 11 of this Decree and perform the following additional tasks:

a) Submit the goods receipt and delivery form according to Form No. 08/PGHKVTB Appendix II issued together with this Decree to the electronic data processing system immediately after the goods are imported into the tax-free storage warehouse at the international airport where the aircraft enters or the goods are directly transferred from the entering aircraft to the tax-free storage warehouse at the departure airport;

b) Store the duty-free goods vehicle in the enterprise's tax-free storage warehouse at a separate area at the entry airport equipped with surveillance cameras, ensuring that the duty-free goods vehicle can be distinguished from other duty-free goods vehicles and goods in the tax-free storage warehouse in cases where the goods are imported into the tax-free storage warehouse at the international airport where the aircraft enters;

c) Transport goods from the entering aircraft to the tax-free storage warehouse at the departure airport according to the time recorded on the handover record specified in point c, Clause 3, Article 11 of this Decree;

d) Implement the decision of the customs authority to impose penalties in cases where the duty-free goods vehicle is transported from the international airport where the aircraft enters to the international airport where the aircraft departs outside the time recorded on the handover record specified in point c, Clause 3, Article 11 of this Decree.

2. Responsibilities of the Customs Sub-department at the international airport departure port

a) Perform the provisions stipulated in point a, Clause 2, Article 11 of this Decree when the duty-free goods vehicle is transported from the tax-free storage warehouse at the departure airport to the departing aircraft;

b) Based on the handover record specified in point c, Clause 3, Article 11 of this Decree, supervise the transportation of the duty-free goods vehicle from the means of transport to the tax-free storage warehouse at the departure airport; sign, stamp the customs officer's seal, clearly indicate the date, month, and year of confirmation on the handover record, return it to the enterprise, update the information on the transported goods into the electronic data processing system, and confirm on the warehouse entry form of the enterprise;

c) Monitor information about the transportation process of the duty-free goods vehicle, coordinate with the Customs Sub-department at the international airport arrival port to verify in cases where the time recorded on the handover record specified in point c, Clause 3, Article 11 of this Decree has been exceeded but the duty-free goods vehicle has not yet been transported to the international airport where the aircraft departs.

3. Responsibilities of the Customs Sub-department at the international airport arrival port

a) Based on information about the flight number and duty-free goods vehicle number on the goods receipt and delivery form submitted by the enterprise to the electronic data processing system as prescribed in point a, Clause 1, Article 11 of this Decree, supervise the transportation of the duty-free goods vehicle from the arriving aircraft to the tax-free storage warehouse at the arrival airport in cases where the goods are imported into the tax-free storage warehouse at the international airport where the aircraft arrives;

b) Perform the provisions stipulated in point c, Clause 2, Article 11 of this Decree;

c) Based on information about the goods receipt and delivery form as prescribed in point a, Clause 1, Article 11 of this Decree, seal the duty-free goods vehicle, prepare the handover record for the duty-free goods vehicle through the electronic data processing system according to Form No. 06/BBBG Appendix II issued together with this Decree, update the seal number on the handover record, print one copy of the handover record from the electronic data processing system, and hand it over to the enterprise to transfer the duty-free goods vehicle to the Customs Sub-department at the international airport departure port;

d) Monitor information about the transportation process of the duty-free goods vehicle, take the lead in verifying and handling violations (if any) in cases where the time recorded on the handover record has been exceeded but no confirmation has been received from the Customs Sub-department at the international airport departure port as prescribed in point b, Clause 2, Article 11 of this Decree.

Article 13. Procedures for selling tax-free goods to buyers who are出境人员、过境人员、出境航班上的旅客、乘游轮旅行的游客或在越南港口停泊期间购买免税商品以满足个人需求的海员。

1. Responsibilities of sales staff serving outbound and transit passengers in quarantine areas.

a) Request customers to present their passports or travel documents.

b) Input customer and purchased goods information into the company's software.

Customer information includes: full name of the buyer as stated on the passport or travel document; passport number or travel document number; nationality; flight number and date recorded on the boarding pass for air travelers, or departure time of the means of transportation for rail or sea travelers.

In the case of selling to outbound and transit passengers at international civil airports, update customer information through scanning the barcode on the boarding pass.

Goods information includes: product name, unit of measurement accurately according to the declaration on the import declaration form; quantity and value of each item.

c) Send the information specified in point b of this clause to the electronic data processing system. If the electronic data processing system encounters issues, the enterprise must send the information to the electronic data processing system within 24 hours from when the system is repaired.

d) Issue sales invoices (including accompanying gifts if any) in accordance with regulations.

đ) Retain sales invoices by sale date (if sales invoices are in rolls, retain them by roll).

2. Responsibilities of sales staff on outbound flights.

a) Request customers to present their passports.

b) When selling goods, cabin crew must record complete information including: customer name, passport number, nationality, flight number, boarding pass, product name, unit of measurement, quantity, and value on the sales invoice. The product name and unit of measurement must be accurately recorded according to the declaration on the import declaration form.

c) Within 24 hours from when the aircraft parks at the designated location (when the aircraft returns to Vietnam), the duty-free business enterprise must declare on its software and send to the electronic data processing system the following contents: customer name, passport number, nationality, flight number, boarding pass, product name, unit of measurement accurately according to the declaration on the import declaration form, quantity, and value on the sales invoice. If the electronic data processing system encounters issues, the duty-free business enterprise must send the data within 24 hours from when the system is repaired.

3. Responsibilities of enterprises and sales staff serving sea tourists.

a) Request customers to present their passports or international travel documents.

b) Input customer and purchased goods information into the company's software.

Customer information includes: full name of the buyer as stated on the passport or international travel document; passport number or international travel document number; nationality; departure time of the means of transportation; ship name, arrival date at the port.

Goods information includes: product name, unit of measurement accurately according to the declaration on the import declaration form; quantity and value of each item.

c) Send the information specified in point b of this clause to the electronic data processing system. If the electronic data processing system encounters issues, the enterprise must send the information to the electronic data processing system within 24 hours from when the system is repaired.

d) Issue sales invoices (including accompanying gifts if any) in accordance with regulations.

đ) Retain sales invoices by sale date (if sales invoices are in rolls, retain them by roll).

e) Deliver goods to customers after they have completed the exit procedures.

g) In cases where customers purchase goods at duty-free stores inside the country and receive delivery at the exit customs checkpoint: Establish two copies of the delivery receipt according to Model Form 02/PGH Appendix II issued together with this Decree and send the delivery receipt data to the electronic data processing system. If the electronic data processing system encounters issues, send the data within 24 hours from when the system is restored.

Be responsible for transporting and presenting goods along with two copies of the delivery receipt to the customs checkpoint where the buyer exits for handover of goods at the collection counter in the quarantine area of the exit checkpoint.

If the enterprise cannot present the delivery receipt with the customs checkpoint's confirmation when the Customs Sub-Department managing the duty-free store and storage warehouse checks, the enterprise will bear the responsibility to pay the full tax as required for imported goods under current regulations for the sold items.

4. Responsibilities of enterprises and sales staff serving seafarers to meet personal needs during the ship's stay at Vietnamese ports.

a) Request seafarers to present their passports or shore leave permits. Check information on the electronic data processing system to sell goods according to the quantity specified in Clause 4, Article 8 of this Decree.

b) Input seafarer and purchased goods information into the company's software.

Seafarer information includes: full name of the buyer as stated on the passport or shore leave permit; passport number or shore leave permit number; nationality; departure time of the means of transportation; or ship name and arrival date at the port for customers using a shore leave permit.

Goods information includes: product name, unit of measurement accurately according to the declaration on the import declaration form; quantity and value.

c) Implement sending information to the electronic data processing system. In case the electronic data processing system encounters technical issues, within 24 hours from when the system is repaired, the enterprise shall implement sending information to the electronic data processing system;

d) Issue sales invoices (including accompanying gifts if any) in accordance with regulations.

đ) Retain sales invoices according to the date of sale (in cases where sales invoices are in rolls, retain them roll by roll);

5. Responsibilities of the Customs Sub-Department managing duty-free shops and duty-free storage facilities;

a) The Customs Sub-Department managing duty-free shops and duty-free storage facilities shall implement the provisions set out in point c, Clause 2, Article 10 of this Decree;

b) Based on risk management and signs of law violations, the Customs Sub-Department managing duty-free shops and duty-free storage facilities shall conduct inspections of duty-free sales through the enterprise's software system, electronic data processing system, surveillance cameras, or direct inspections at duty-free shops and duty-free storage facilities;

c) Monitor and respond to delivery receipts that have been confirmed by customs authorities as stipulated in Clause 6 of this Article;

6. Responsibilities of the Customs Sub-Department at the exit border gate where the buyer exits after purchasing goods at an inland duty-free shop;

a) Accept delivery receipts as prescribed in point g, Clause 3, Article 13 of this Decree presented by duty-free shop staff at the handover area in the quarantine zone of the exit border gate;

b) Inspect and verify goods against the declaration details on the delivery receipt;

c) Sign and stamp the delivery receipt with the customs officer's signature and seal;

d) Hand over one copy of the delivery receipt to the duty-free business for retention and retain one copy;

đ) At the end of each work shift, the customs officer confirms on the electronic data processing system regarding the number of delivery receipts that have been confirmed. In case the electronic data processing system encounters technical issues, within 24 hours after the system is repaired, confirm on the electronic data processing system regarding the number of delivery receipts that have been confirmed;

Article 14. Procedures for selling duty-free goods to buyers entering at international airport ports;

1. Responsibilities of sales personnel;

a) Fulfill all tasks as prescribed in Clause 1, Article 13 of this Decree;

b) For cases where customers purchase goods exceeding the duty-free quota as prescribed, the duty-free goods trading enterprise shall prepare two Notification Forms according to Form No. 01/PTBHVĐM attached as Appendix II of this Decree, notifying the customs authority at the entry port (both paper copies and electronic data transmission via the electronic data processing system). Receive and retain one signed and stamped Notification Form from the customs officer at the entry port. Tobacco products may not be sold beyond the duty-free quota;

2. Buyers purchasing duty-free goods exceeding the duty-free quota shall be responsible for declaring, paying taxes, and complying with relevant import regulations with the customs authority and submitting related documents as required by law;

3. Responsibilities of the Customs Sub-Department managing duty-free shops and duty-free storage facilities;

a) The Customs Sub-Department managing duty-free shops and duty-free storage facilities shall implement the provisions set out in point c, Clause 2, Article 10 of this Decree;

b) Based on risk management and signs of law violations, the Customs Sub-Department managing duty-free shops and duty-free storage facilities shall conduct inspections of duty-free sales through the enterprise's software system, electronic data processing system, surveillance cameras, or direct inspections of goods at duty-free shops and duty-free storage facilities;

c) Collect taxes and retain copies of the documents as prescribed in Clause 2 of this Article.

Article 15. Procedures for selling tax-free goods to passengers on international flights arriving in Vietnam

1. Responsibilities of sales staff (flight attendants), enterprises operating duty-free goods

a) Requesting customers to present their passports, boarding passes;

b) When selling goods, flight attendants must record complete information: customer name, passport number, nationality, flight number, boarding pass, item name, unit of measurement, quantity, value on the sales invoice. Item name and unit of measurement must be recorded accurately according to the declared name and unit of measurement on the import declaration form.

c) Within no more than 24 hours from when the aircraft parks at the designated position as prescribed, the enterprise must declare on the company's software system the following information: customer name, passport number, nationality, flight number, date of travel, item name, quantity, value, total quantity, total value. Information must be sent to the electronic data processing system. In case of technical issues with the electronic data processing system, within 24 hours from when the system is repaired, the enterprise must send the data to the electronic data processing system.

d) For cases where customers purchase goods exceeding the tax-free allowance as prescribed, the duty-free goods enterprise must prepare two Notification Forms according to Form No. 01/PTBHVDM Appendix II issued together with this Decree, notify the customs department at the port of entry (in paper form and through the electronic data processing system). Receive and retain one signed and stamped Notification Form from the customs officer at the port of entry. Tobacco products may not be sold beyond the tax-free allowance.

2. Buyers purchasing duty-free goods exceeding the duty-free quota shall be responsible for declaring, paying taxes, and complying with relevant import regulations with the customs authority and submitting related documents as required by law;

3. Responsibilities of the Customs Sub-Department managing duty-free shops and duty-free storage facilities;

a) The Customs Sub-Department managing duty-free shops and duty-free storage facilities shall implement the provisions set out in point c, Clause 2, Article 10 of this Decree;

b) Based on risk management and signs of law violations, the Customs Branch managing the duty-free goods enterprise shall conduct inspections of tax-free sales through the enterprise's software system, the electronic data processing system, or direct inspections of goods stored in the duty-free warehouse.

c) Collect taxes and retain copies of the documents specified in Clause 2 of this Article.

Article 16. Procedures for selling tax-free goods to individuals waiting to depart who purchase goods at duty-free shops within the country

1. Responsibilities of sales staff

a) Follow the provisions of Clause 1 of Article 13 of this Decree, except for updating the departure date and time of the customer.

b) Prepare Delivery Receipts according to Form No. 02/PGH Appendix II issued together with this Decree (except in cases of delivery abroad at the customer's request).

c) Send Delivery Receipt data to the electronic data processing system. In case of technical issues with the electronic data processing system, within 24 hours from when the system is repaired, send the data to the electronic data processing system.

2. Responsibilities of the duty-free goods enterprise

a) Be responsible for transporting and presenting goods along with two copies of the Delivery Receipt according to Form No. 02/PGH Appendix II issued together with this Decree to the Customs Branch at the exit port where the buyer departs, to hand over the goods to the buyer at the collection counter in the quarantine area of the exit port.

b) In cases where the duty-free shop cannot present the Delivery Receipt confirmed by the customs authority when the Customs Branch managing the duty-free shop and the duty-free warehouse conducts inspections, the duty-free goods enterprise is responsible for paying the full tax as required for imported goods under current regulations for the amount of goods already sold.

3. Responsibilities of the Customs Sub-Department managing duty-free shops and duty-free storage facilities;

a) Monitor feedback on Delivery Receipts that have been confirmed by the Customs Branch at the exit port where the buyer departs;

b) The Customs Branch managing the duty-free shop and the duty-free warehouse shall implement the provisions of point c, Clause 2 of Article 10 of this Decree;

c) Based on risk management and signs of law violations, the Customs Branch managing the duty-free shop and the duty-free warehouse shall conduct inspections of tax-free sales through the enterprise's software system, the electronic data processing system, surveillance cameras, or direct inspections of goods at the duty-free shop and the duty-free warehouse.

4. Responsibilities of the Customs Branch at the exit port where the buyer departs:

a) Accept Delivery Receipts presented by duty-free shop staff at the collection counter in the quarantine area of the exit port;

b) Check and compare goods against the information declared on the Delivery Receipt;

c) Sign and stamp the Delivery Receipt;

d) Hand over one copy of the Delivery Receipt to the delivery staff of the duty-free goods enterprise for retention, retain one copy;

đ) At the end of each workday (shift), the customs officer confirms on the electronic data processing system the number of Delivery Receipts that have been confirmed. In case of technical issues with the system, within 24 hours from when the system is repaired, confirm on the electronic data processing system the number of Delivery Receipts that have been confirmed.

5. In cases where the duty-free goods enterprise has multiple duty-free shops and warehouses located in different places under the management of various Customs Branches and Provincial/City Customs Departments, when selling goods to individuals waiting to depart at duty-free shops within the country, the enterprise can deliver goods to customers from duty-free shops and warehouses managed by the Customs Branch at the exit port where the buyer departs.

Article 17. Procedures for selling tax-free goods to organizations and individuals enjoying preferential exemption rights to purchase goods at duty-free shops within the domestic territory.

1. Responsibilities of sales personnel;

a) Request customers to present their tax-exemption quota books, except in cases where the tax-exemption quota book has been updated with information by the competent authority on the national single-window portal.

b) Input all quantitative data of goods from the tax-exemption quota book presented by the customer or data from the national single-window portal that has been updated by the competent authority (for the first-time use of the book) into the electronic data processing system.

c) Present the original tax-exemption quota book for customs authorities to confirm the tax-exemption quota on the electronic data processing system as stipulated in point a of this clause.

d) Enter the information specified on the sales invoice into the enterprise's software system and send the data to the electronic data processing system, receiving feedback from the electronic data processing system. In case of technical issues with the electronic data processing system, the data must be sent within 24 hours from when the issue is resolved.

đ) Issue a sales invoice (including accompanying gifts, if any) in accordance with regulations.

e) Cut out the corresponding stamp on the tax-exemption quota book attached to the sales invoice for cases where the book is presented as stipulated in point a of this clause. For roll invoices, enterprises shall retain the corresponding stamps according to each sales invoice.

g) Keep sales invoices according to the date of sale (or by roll if the invoice is in roll form).

2. Responsibilities of the Customs Sub-Department managing duty-free shops and tax-free storage warehouses.

a) For customers purchasing tax-free goods for the first time using the tax-exemption quota book, the customs authority will check the original tax-exemption quota book or verify on the national single-window portal regarding the quantity of tax-free goods purchased, confirming the permissible quantity of tax-free goods for purchase on the electronic data processing system so that the system can deduct the tax-exemption quota.

b) Based on risk management and signs of law violations, the Customs Sub-Department managing duty-free shops and duty-free storage facilities shall conduct inspections of duty-free sales through the enterprise's software system, electronic data processing system, surveillance cameras, or direct inspections of goods at duty-free shops and duty-free storage facilities;

c) The Customs Sub-Department managing duty-free shops and tax-free storage warehouses shall implement the provisions set forth in point c of Clause 2, Article 10 of this Decree.

Article 18. Procedures for selling tax-free goods to seafarers working on international shipping vessels.

1. In cases where tax-free goods are purchased to meet the common living needs of seafarers working on international shipping vessels during the time the vessel is docked at a Vietnamese port awaiting departure. Sales personnel are responsible for:

a) Requesting the person placing the order to present their passport and submit one original copy of the order form and one original copy of the crew list.

b) Checking the captain's or representative's order form, the crew list, and the individual tax-free purchase quotas of each seafarer; verifying the information on the electronic data processing system to sell goods within the quantities specified in Clause 4, Article 8 of this Decree.

c) Entering order data into the enterprise's software system; sending the data to the electronic data processing system and receiving feedback from the electronic data processing system. In case of technical issues with the electronic data processing system, the enterprise must send the data to the electronic data processing system within 24 hours from when the issue is resolved.

d) Issuing a sales invoice (including accompanying gifts, if any), ensuring that the invoice contains full information such as name, passport number, nationality of the captain or vessel representative, vessel identification number, and the date of vessel entry.

đ) Keeping the sales invoice signed by the captain or vessel representative, the order form, and the crew list.

2. In cases where tax-free goods are purchased to meet the needs of seafarers working on international shipping vessels for subsequent voyages outside Vietnamese territorial waters. Responsibilities of sales personnel:

a) Requesting the person placing the order to present their passport and submit one original copy of the order form and one original copy of the crew list.

b) Checking the order form and crew list. Entering information about the invoice on the enterprise's software system: passport number, nationality of the captain or vessel representative, vessel identification number, and the date of vessel entry; item name, quantity, and value.

c) Sending the data to the electronic data processing system and receiving feedback from the electronic data processing system. In case of technical issues with the electronic data processing system, the data must be sent within 24 hours from when the issue is resolved; issuing the sales invoice in accordance with regulations.

d) Being responsible for transporting goods into the vessel's warehouse.

đ) Keeping the sales invoice signed by the captain or vessel representative and confirmed by the customs officer handling the vessel's departure procedures, the order form, and the crew list.

3. Responsibilities of the Customs Sub-Department managing duty-free shops and duty-free storage facilities;

a) Supervising goods from the duty-free shop until they are under the supervision of the customs authority at the vessel's departure location.

b) The Customs Sub-Department managing duty-free shops and tax-free storage warehouses shall implement the provisions set forth in point c of Clause 2, Article 10 of this Decree.

4. Responsibilities of the Customs Sub-Department handling the vessel's departure procedures: Sealing the vessel's warehouse containing tax-free goods, confirming passage through the supervised area (signing and stamping by the customs officer on the sales invoice), and supervising until the vessel departs.

Article 19. Procedures for Online Duty-Free Sales

1. Responsibilities of duty-free goods trading enterprises

In addition to the responsibilities when selling to each subject specified in Articles 13, 14, 15, 16, 17, and 18 of this Decree, enterprises shall perform:

a) Entering customer and product information into the electronic data processing system upon accepting orders and completing payment procedures. For sales to customers waiting to depart, departing, or transiting through international civil airports, updating customer information through scanning the boarding pass barcode before conducting the required information verification according to point b of this Clause;

b) When delivering goods to customers, verifying and cross-checking the information declared by the customer during online purchases against the relevant documents of the purchasing customer according to the regulations applicable to each duty-free shopping subject.

2. Responsibilities of the Customs Sub-department managing duty-free shops and warehouses, and the Customs Sub-department at the border gate where the purchaser departs or enters: Implement the provisions stipulated in Articles 13, 14, 15, 16, 17, and 18 of this Decree corresponding to each duty-free shopping subject.

Article 20. Customs Procedures for Goods Sold to Departing Customers but Delivered Abroad Upon Customer Request

1. Place for customs procedures: The Customs Sub-department managing the duty-free shop and warehouse after the customer has departed.

2. Customs procedures: Conduct export procedures (re-export for goods temporarily imported from abroad by enterprises engaged in duty-free goods business, and export for goods purchased domestically by such enterprises for sale at duty-free shops) according to the provisions of Government Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and implementing the Law on Customs regarding customs procedures, inspection, supervision, and control, and Government Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain articles of Government Decree No. 08/2015/NĐ-CP. When conducting export procedures, in addition to the customs declaration documents as prescribed, the enterprise must submit a list of goods sold to departing customers according to Form No. 11/BKHH Appendix II issued with this Decree and one copy of the passport or international travel document or travel permit (first page and the page stamped with departure seal by the immigration authority).

3. If the customs authority has sufficient grounds to determine that the duty-free goods purchaser did not actually depart, the enterprise will be subject to violation handling according to the law.

Article 21. Procedures for Changing the Purpose of Use, Domestic Consumption, or Re-export of Goods Intended for Sale at Duty-Free Shops

1. Procedures for changing the purpose of use, domestic consumption, or re-export: Conduct procedures according to the provisions of Government Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and implementing the Law on Customs regarding customs procedures, inspection, supervision, and control, Government Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain articles of Government Decree No. 08/2015/NĐ-CP, and guidelines of the Ministry of Finance.

Policies for managing goods and tax policies for goods changing their purpose of use or being consumed domestically are implemented at the time of registering the customs declaration for changing the purpose of use or domestic consumption.

Specifically, tobacco products are not permitted to change their purpose of use or be consumed domestically; they can only be re-exported through seaports or international civil airport ports.

Prior to removing goods from the duty-free shop, the enterprise must remove the "VIET NAM DUTY NOT PAID" label affixed to each item and prepare a record of the removed "VIET NAM DUTY NOT PAID" labels.

2. In cases where domestic goods permitted to circulate under Vietnamese law are brought into sale at duty-free shops and then returned to the domestic market, the duty-free shop and warehouse operating enterprise must notify the Customs Sub-department managing the duty-free shop and warehouse according to Form No. 10/DSHH Appendix II issued with this Decree and send it to the electronic data processing system. Before removing goods from the duty-free shop, the enterprise must remove the "VIET NAM DUTY NOT PAID" label affixed to each item under the supervision of the duty-free shop management customs authority and prepare a record of the removed "VIET NAM DUTY NOT PAID" labels.

Article 22. Procedures for goods to be destroyed, samples, trial goods, bags, and packaging imported for tax-free goods

1. Goods that are broken, damaged, deteriorated, substandard, or expired shall be handled in accordance with the provisions of Clause 6, Article 6 of this Decree and:

a) When preparing a record of the condition of broken, damaged, deteriorated, or substandard goods, the enterprise must clearly state the reasons and information about the goods: name, commodity code, quantity, value. Based on the content of the record and the actual inspection of the goods, the customs officer managing the duty-free shop signs and stamps to confirm the broken, damaged, deteriorated, or substandard goods.

b) The enterprise is responsible for destroying goods in accordance with current laws and under the supervision of the customs authority.

2. For samples, trial goods, bags, and packaging imported for tax-free goods (excluding complimentary products), the following procedures apply:

a) When exporting samples, trial goods, bags, and packaging imported to the duty-free shop, the enterprise prepares a list according to Model No. 12/BKHMT Appendix II issued together with this Decree and sends it to the electronic data processing system and receives feedback from the system.

b) Monthly (within the first seven working days of the month), compile the data on the number of samples, trial goods, bags, and packaging imported and used, and remaining stock from the previous month and send it to the electronic data processing system.

In cases where there are no doubts about the enterprise's reported data, within three working days from receiving the report, the customs authority confirms the reported data on the electronic data processing system. If the customs authority has doubts about the enterprise's reported data, within seven working days from receiving the report, the customs authority will check related documents. If necessary, the customs authority will inspect the actual inventory of the duty-free shop and tax-free goods warehouse based on the decision of the Director of the General Department of Customs. The Director of the General Department of Customs assigns the Customs Sub-department managing the duty-free shop and tax-free goods warehouse to organize the inspection no later than ten working days from the date of signing the decision.

In complex cases, the Director of the General Department of Customs issues a decision to extend the inspection period but not exceeding five working days.

The inspection content and results are recorded in the inspection record according to Model No. 13/BBKT Appendix II issued together with this Decree. The customs authority confirms the enterprise's data on the electronic data processing system based on the inspection conclusion.

Article 23. Procedures for cash of enterprises operating tax-free goods entering and exiting quarantine zones, restricted areas

1. Responsibilities of duty-free goods trading enterprises

a) Send data according to Model No. 05/BKTMVR Appendix II issued together with this Decree to the electronic data processing system before bringing cash in or out of the quarantine zone, restricted area;

b) Fulfill the requirements of the customs authority through feedback from the electronic data processing system. Present cash when requested by the customs authority.

2. Responsibilities of the customs authority

a) Upon receiving the declaration information from the enterprise and the feedback information from the electronic data processing system for the enterprise, the customs officer checks the declared contents on the electronic data processing system;

b) Supervise cash entering and exiting the quarantine zone, restricted area;

c) Inspect the actual cash entering and exiting the quarantine zone, restricted area based on risk management or suspected violations;

d) The customs officer confirms the cash passing through the monitored area on the electronic data processing system for cash entering and exiting the quarantine zone, restricted area.

3. In cases where manual procedures are followed or the electronic data processing system encounters technical issues

a) The enterprise is responsible for declaring the amount of cash brought into or out of the quarantine zone, restricted area on two Declaration Forms according to Model No. 05/BKTMVR Appendix II issued together with this Decree for the customs officer to check and confirm. Present cash when requested by the customs authority. In cases where the electronic data processing system encounters technical issues, within 24 hours from the time the system issue is resolved, the enterprise sends the information on the declaration form to the electronic data processing system;

b) The customs authority is responsible for supervising the entry and exit of cash from the quarantine zone, restricted area. Inspect the actual cash based on risk management or suspected violations. Immediately after completing the cash inspection (for cases requiring actual inspection) or cash passing through the monitored area, the customs authority confirms on two Declaration Forms of the amount of cash brought into or out of the quarantine zone, restricted area presented by the enterprise, retains one copy, and returns one copy to the enterprise.

Article 24. Final Settlement Report for Goods Sold at Duty-Free Stores

1. Deadline for Submitting the Final Settlement Report for Goods Sold at Duty-Free Stores

a) Annually, no later than the 90th day from the end of the fiscal year, the duty-free goods trading enterprise shall submit the final settlement report on the sale of duty-free goods during the fiscal year to the customs authority.

b) After submitting the final settlement report, the duty-free goods trading enterprise is permitted to modify or supplement the content of the report within the period before the deadline for submitting the final settlement report and before the customs authority issues a notice regarding whether to conduct an inspection or not on the final settlement report.

2. Place for Submitting the Final Settlement Report

At the Customs Sub-Department managing the duty-free store and the duty-free goods warehouse.

3. Responsibilities of the Duty-Free Goods Trading Enterprise

a) Submitting the final settlement report for goods sold at duty-free stores: submit the final settlement report according to the principle of inventory - sales - stock balance using Form No. 07/BCQT Appendix II issued together with this Decree to the customs authority through the electronic data processing system. The final settlement report must be consistent with the accounting records of the duty-free goods trading enterprise;

b) Providing customs files, accounting vouchers, accounting books, sales vouchers, other documents (if any) to serve the verification of the final settlement report when requested by the customs authority as stipulated.

4. Responsibilities of the Customs Sub-Department Managing the Duty-Free Store and the Duty-Free Goods Warehouse: Accepting the final settlement report on the operation of duty-free goods submitted by the duty-free goods trading enterprise, inspecting the final settlement report according to the provisions of this Article and implementing:

a) For final settlement reports that require inspection, the customs authority must notify the duty-free goods trading enterprise within 20 days from the date of receipt of the final settlement report;

b) For final settlement reports that do not fall under the category requiring inspection, within 20 working days from the date of receipt of the final settlement report from the enterprise, the customs authority will provide feedback through the electronic data processing system to the enterprise about the acceptance of the final settlement report, without conducting an inspection. Simultaneously confirming on the electronic data processing system that the enterprise has completed the final settlement report.

5. Cases for Inspecting the Final Settlement Report

a) The first-time submission of the final settlement report by the duty-free goods trading enterprise;

b) The final settlement report showing unusual discrepancies in figures compared to the customs authority's electronic data processing system, which have been explained by the enterprise but not accepted by the customs authority;

c) Inspecting the final settlement report based on risk management and assessing the compliance with laws by the duty-free goods trading enterprise.

6. Content of Inspection of the Final Settlement Report: Inspecting customs files, accounting vouchers, quantities of goods stored at duty-free stores and warehouses. The customs authority only requests the enterprise to present customs files and accounting vouchers for those documents that are not stored in the electronic data processing system or where there are discrepancies between the electronic data processing system and the figures reported by the enterprise.

7. Authority to Decide on Inspection of the Final Settlement Report: The Director of the Customs Sub-Department managing the duty-free store and the duty-free goods warehouse decides on inspections and organizes their implementation for cases specified in Clause 5 of this Article.

8. Procedure and Formalities for Inspecting the Final Settlement Report

a) The inspection of the final settlement report is carried out according to the Decision of the Director of the Customs Sub-Department issued and sent to the duty-free goods trading enterprise to know within three working days from the date of signature and no later than five working days before the inspection date.

The inspection decision must include information on the inspector, the inspected party, the content of the inspection, the start time of the inspection, the end time of the inspection, and the location of the inspection.

b) The customs authority must complete the inspection within five working days from the start of the inspection at the enterprise's premises. In complex cases, the Director of the Customs Sub-Department may issue a decision to extend the inspection period but not exceeding five working days.

The contents of the inspection are recorded in inspection minutes between the authorized representative of the duty-free goods trading enterprise and the inspection team.

9. Handling the Results of the Inspection: Within five working days from the end of the inspection at the enterprise's premises, the customs authority must notify the inspected enterprise about the results of the inspection concerning the conformity, non-conformity of the final settlement report (if any) for the enterprise to explain.

a) If the inspection determines that the final settlement report is consistent with accounting vouchers, accounting books, and actual goods trading records, the customs authority will issue an inspection conclusion and confirm the inspection result on the final settlement report. Update the inspection result into the electronic data processing system; if inconsistent with accounting vouchers, accounting books, and actual goods trading records, request the enterprise to explain within five working days.

b) If the customs authority accepts the enterprise's explanation, within five working days, the customs authority will issue an inspection conclusion, confirm it on the final settlement report, and update the result into the electronic data processing system;

c) If the customs authority does not accept the enterprise's explanation or the enterprise does not provide an explanation, the customs authority will base its decision on tax laws, customs laws, and existing documents to handle taxes and administrative violations according to its authority or recommend the competent authority to decide according to the law.

d) The inspection conclusion must include the following contents: the inspection decision, the scope of the inspection, the content of the inspection, the opinion of the inspected person, conclusions on each inspected item, the level of violation (if any), measures for handling, and recommendations proposed by the inspection team regarding handling measures.

Article 25. Customs procedures, inspections, and customs supervision for tax-exempt goods in cases where a business has multiple duty-free shops and tax-exempt storage facilities located at different places under the management of various Customs Branches or Customs Departments in different provinces or cities.

1. Responsibilities of the business.

a) Implement customs procedures for goods to be sold at duty-free shops according to regulations at the Customs Branch managing the duty-free shop and tax-exempt storage facility.

b) Have a software system for managing each duty-free shop and tax-exempt storage facility, which is connected to the Customs Branches managing those duty-free shops and tax-exempt storage facilities.

c) When goods are moved out of a duty-free shop or tax-exempt storage facility to be transferred to another duty-free shop or tax-exempt storage facility managed by a different Customs Branch, the business shall prepare an inventory removal form, specifying: the location of the duty-free shop or tax-exempt storage facility being transported to, and the Customs Branch managing the duty-free shop or tax-exempt storage facility being transported to.

d) Be responsible for transporting goods in their original condition to the locations of duty-free shops and tax-exempt storage facilities listed on the inventory removal form.

đ) Submit the final settlement report as prescribed in Clause 1, Article 24 of this Decree to the Customs Branch managing the duty-free shop and tax-exempt storage facility.

e) Comply with the regulations on inspecting final settlement reports as stipulated in Article 24 of this Decree.

2. Responsibilities of the customs authority from which the goods are dispatched.

a) Supervise the loading of goods onto transportation means and the sealing of customs seals.

b) Based on information on the inventory removal form, prepare two handover records for tax-exempt goods under customs supervision according to Model No. 06/BBBG Appendix II issued together with this Decree, and hand them over to the business for delivery to the Customs Branch managing the duty-free shop and tax-exempt storage facility to which the goods are being transported.

c) Monitor information about the goods being transported away, take the lead in tracing them if they have not arrived at the destination within the specified time limit.

d) Monitor the circulation of goods between duty-free shops and tax-exempt storage facilities through the business's software system.

3. Responsibilities of the customs authority to which the goods are delivered.

a) Based on the handover record prepared by the Customs Branch from which the goods were dispatched, supervise the unloading of goods from transportation means into the tax-exempt storage facility or duty-free shop.

b) Confirm on both handover records, one copy given to the business and one sent to the Customs Branch from which the goods were dispatched.

c) Monitor information about the transported goods, cooperate with the Customs Branch from which the goods were dispatched to trace them if they have not arrived at the destination within the specified time limit.

d) Monitor the circulation of goods between duty-free shops and tax-exempt storage facilities through the business's software system.

4. The Customs Branch managing the duty-free shop and tax-exempt storage facility is responsible for receiving the final settlement report submitted by the business and inspecting the final settlement report in accordance with Article 24 of this Decree.

Article 26. Responsibilities of tax-free goods purchasing entities as stipulated in Article 3 of this Decree

1. When purchasing tax-free goods, the purchaser must present and provide necessary information as prescribed in this Decree when buying tax-free goods, and shall not allow others to use their passport, international travel documents, travel permits, or tax exemption quotas.

2. Fulfill tax obligations and import policy requirements with customs authorities in cases where tax-free goods exceed the quantitative tax exemption standards.

Article 27. Coordination work of port business units, international civil aviation terminal business units, international railway transit station business units, border economic zone management boards, units entrusted with managing international land border gates, duty-free goods trading enterprises, and customs authorities

1. The Customs Sub-department managing duty-free shops and duty-free goods warehouses shall coordinate with port business units, international civil aviation terminal business units, international railway transit station business units, border economic zone management boards, and units entrusted with managing international land border gates on the location for customs authorities to monitor goods and cash entering and exiting quarantine zones and restricted areas.

2. Duty-free goods trading enterprises shall notify the Customs Sub-department managing duty-free shops and duty-free goods warehouses of the list of personnel responsible for bringing goods and cash into and out of quarantine zones and restricted areas, and sales staff to ensure customs authority monitoring requirements.

Chapter IV

IMPLEMENTING PROVISIONS

Article 28. Effective Date

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

2. This Decree abolishes Government Decree No. 167/2016/NĐ-CP dated December 27, 2016 on duty-free goods trading.

Article 29. Transitional Provisions

1. Enterprises operating multiple duty-free shops and duty-free goods warehouses at different locations under the management of various Customs Sub-departments and Provincial Customs Departments shall report and settle accounts for the year 2020 according to Article 22 of Government Decree No. 167/2016/NĐ-CP dated December 27, 2016 on duty-free goods trading.

2. In cases where duty-free goods trading enterprises implement electronic invoices, the issuance, management, use, preservation, and storage of electronic invoices shall be carried out in accordance with current laws on electronic invoices.

Article 30. Responsibility for Implementation

1. The Ministry of Finance is responsible for establishing an electronic data processing system to receive, process, monitor, and manage goods entering, exiting, and sold at duty-free shops, and to guide and resolve issues arising from duty-free goods trading activities.

2. Ministries shall base their functions and responsibilities to guide the implementation of surprise inspections or periodic sampling inspections of goods at duty-free shops and duty-free goods warehouses to check product quality and food safety. Ministers, Heads of ministerial-level agencies, Heads of central government agencies, Chairpersons of provincial people's committees directly under the central government are responsible for implementing this Decree.

Appendix I

POSITION FOR STICKING THE "VIETNAM DUTY NOT PAID" LABEL ON DUTY-FREE GOODS
(Attached to Government Decree No. H00/2020/NĐ-CP dated August 28, 2020)
(as of August 28, 2020 by the Government)

1. Tobacco: The label should be affixed to the cigarette end, crossing the opening position to ensure that the label will tear when the pack is opened and cannot be reused. For loose tobacco, the label should be affixed to the lid position to ensure that the label will tear when the lid is opened to take out the tobacco.

2. Bottled alcohol (including jars, bottles): The label should be affixed across the opening position on the packaging where alcohol can be removed (bottle cap, jar lid, bottle cap, spout, etc.) to ensure that the label will tear when the bottle cap is opened and cannot be reused. For alcohol packaged in special containers provided by manufacturers (sealed with wire, lead seal, etc.), the label should be affixed to the top lid of the box containing the bottle to ensure that the label will tear when the lid is opened and cannot be reused.

3. Various types of beer: The label should be affixed across the opening position on the cardboard box to ensure that the label will tear when the box is opened and cannot be reused. For beer contained in boxes of 3 liters or more, the label should be affixed to the box lid to ensure that the label will tear when the box is opened and cannot be reused.

Appendix 2

(Attached to Government Decree No.: 100/2020/NĐ-CP dated June 28, 2020)

Form No. 01/PTBHVDM

NOTICE

EXCESS QUANTITY PURCHASED BY DUTY-FREE GOODS BUYERS

Name of Buyer:

Passport number:

Flight Number:

Invoice Number:

Form No. 02/PGH

DELIVERY RECEIPT

FOR DUTY-FREE GOODS PURCHASERS WITHIN DOMESTIC TERRITORY

..., Date..., Month..., Year...

Enterprise Name: Tax Code:

Name of Buyer:

Passport/Travel Permit Number of Passenger/International Travel Document:

Flight Number, Exit Vehicle Number (if applicable):

Invoice Number:

Invoice Date:

Border Gate for Delivery:

Warehouse/Duty-Free Shop for Dispatch:

*Note: Warehouse staff for duty-free goods shall only confirm in cases where enterprises have multiple duty-free shops and request to use goods stored at the duty-free warehouse at the exit port to be delivered to customers who have purchased goods at duty-free shops within the domestic market (the duty-free warehouse at the airport and the duty-free shop within the domestic market are under the management of two different Customs Offices).

Form number 03/CV

To: Ministry of Industry and Trade.

Name of the enterprise:

Contact address: Phone number: Fax number:

Duty-free business activities serving (target customers)

according to:...(Certificate of eligibility for duty-free goods trading or Business Registration Certificate or Investment Certificate).

Based on the situation of tobacco imports, consumption, and stock at the duty-free shop serving (target customers) up to the date...(Detailed report attached herewith, with confirmation from the customs authority).

We hereby request the Ministry of Industry and Trade to issue an import permit (valued in USD) for tobacco products to be sold at the duty-free shop serving the enterprise during the period...

The enterprise commits to comply with regulations on importation, sales, and tax settlement.

/.

LEGAL REPRESENTATIVE OF

* Note:

Place of Receipt: -....................; -.....................

For enterprises applying for the first time, there is no need to submit reports on importation, stock, and consumption of tobacco products according to Form number 04/BCNKTKTL issued together with this Decree. ENTERPRISE (Signature and stamp)

Situation of tobacco imports, stocks, and consumption at the duty-free shop of... (Attached with letter number...dated...month...year...of...)

Form No. 04/BCNKTKTL

REPORT

Type of tobacco

From date...to date...

Opening inventory

*Note: LEGAL REPRESENTATIVE OF ENTERPRISE

CONFIRMATION BY RECORD OF FUNDS TRANSFERRED INTO/OUT OF QUARANTINE ZONE, RESTRICTED AREA

Shop: (Signature and stamp)

Form No. 05/BKTMVR

Cash transferred into quarantine zone, restricted area

..., day ... month ... year...

1. Name of the enterprise:

2. Fax:

3. Tax code:

4. Cash transferred out of quarantine zone, restricted area

* Note: Form number 06/BBBG

General Customs Department:...

RECORD

At...hours...minutes, on...day...month...year..., the Customs Branch...

Phone number...Fax number...transferred to Mr./Ms....

Representative of Company...; consignment of goods under delivery note/shipping order number...dated...day...month...year...to be transported to the Customs Branch...under the General Customs Department of...province/city...consisting of:

2. Goods

1. Customs Dossier

Day ...Month ...Year ...

Chief Accountant General Director of the enterprise (company)

Container number/license plate of specialized vehicle/flight number

Report on condition of container/truck/goods (if any), number...

Transport time...; Transport route:...; km...

Departure date/time:...Arrival date/time:...

Other issues related to goods and customs documents:...

CUSTOMS DECLARANT

*Note: STI

Goods code

Temporarily imported from abroad, bonded warehouse, free trade zone
Year:...

Form number 08/PGHKVTB GOODS HANDOVER FORM FOR GOODS TRANSPORT BETWEEN DUTY-FREE STORAGE AND AIRCRAFT

(01) Handover form number:.../tax code/PGHKVTB

(02) Enterprise name:

(03) Flight number:

(04) International departure airport:                                   International arrival airport (estimated):

..., day ... month ... year...

(05) Departure time:                                 Arrival time (estimated):

(06) Duty-free cargo vehicle number:

Quantity of goods sold on international flight

Quantity of goods sold to passengers on international flight

Quantity of goods remaining on international flight

Outbound leg

(04) Name of person handing over cash:                          Position:

CASH TRANSPORTATION RECORD BETWEEN DUTY-FREE WAREHOUSE AND AIRCRAFT/SHIP

STATEMENT OF ACCOUNT

(1) Flight number:                                Date and time of flight:

(02) From airport:                                            To airport:

(03) Vehicle number:

(04) Name of person handing over cash:                        Position:

(05) Name of the recipient:                         Position:

*Note: In columns (06) and (08), specify the type of currency brought into/out of quarantine area such as: VND, USD, EURO, etc.

Form No. 10/DSHH

LIST OF GOODS BROUGHT INTO/OUT OF DUTY-FREE SHOP AND DUTY-FREE WAREHOUSE
(For domestically produced goods and imported goods that have completed import procedures)
has completed import procedures)

(01) Enterprise name:                        Tax book code:

(02) Duty-free shop/warehouse:

(03) List of goods:

(10) LEGAL REPRESENTATIVEOF THE ENTERPRISE (Signature, full name)

(11) CUSTOMS AUTHORITY CONFIRMATION FOR DUTY-FREE SHOP MANAGEMENT AND DUTY-FREE WAREHOUSE MANAGEMENT (Signature, stamp with staff number)

 

 

Form No. 11/BKHH

 

SALES RECORD OF GOODS SOLD TO EXPORTING CUSTOMERS

(01) Enterprise name:

(02) Tax code:

(03) Duty-free shop/warehouse:

(04) Country/territory of delivery:

Form No. 12/BKHMT

NAME OF ENTERPRISE	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
	..., Date..., Month..., Year...

RECORD OF SAMPLES, TEST ITEMS, BAGS, PACKAGING IMPORTED

(01) Enterprise name:

(02) Tax code:

(03) Duty-free shop/warehouse:

Form No. 13/BBKT

INSPECTION RECORD

Legal basis:

Implementing Decision No. …dated …of …regarding the actual inventory check of duty-free shops and duty-free warehouses at the premises of …tax code: …

Address: …

Today, at …hours …minutes …day …month …year …

We include:

1. Mr./Ms.: …Position: …Unit …

2. Mr./Ms.: …Position: …Unit …

Worked with:

1. Mr./Ms.: …Year of birth …Nationality …

Title: …Company …

Address: …

ID card/passport number: …Date of issue: …Place of issue: …

2. .........................................................................................................

Content of inspection: …

Inspection result: …

The minutes ended at …

The minutes were prepared in …copies, each copy consisting of pages, having the same content and value, including parties: …, each party retains one copy.

After reading the minutes, those present agree on the content of the minutes and sign the minutes together.

Additional comments (if any)⁽¹⁾: 

 

Those who have different opinions about the content of the minutes must state their opinions, reasons for having different opinions, sign and write their full names.

Participants are individual lists assigned to work with the inspection team. In case the authorized representative signs the minutes, they must sign, write their full names and positions, and stamp the declaration of the customs declarant.

Participants are members of the inspection team as decided in the inspection decision. In case the head of the inspection team signs on the minutes, clearly indicate the position of the head of the team.