Decree No. 167/2016/ND-CP on duty-free goods trading

THE GOVERNMENT -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 167/2016/NĐ-CP	Hanoi, December 27, 2016

DECREE

ON DUTY-FREE GOODS TRADING

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

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 and 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 Articles of Laws on Taxation dated November 26, 2014;

Pursuant to the Tax Administration Law dated November 29, 2006;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Tax Administration Law dated November 20, 2012;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Investment Law dated November 26, 2014;

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

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

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 management over duty-free goods trading activities including procedures for goods entering duty-free shops, duty-free warehouses, customs supervision over duty-free goods during transportation between duty-free shops, between duty-free warehouses and duty-free shops, between duty-free warehouses and aircrafts, monitoring cash inflows and outflows of duty-free goods trading enterprises within restricted areas, sales activities of duty-free goods, and implementation of reports on duty-free goods to customs authorities.

Article 2. Applicability

1. Persons departing, transiting, or entering the country.

2. Subjects enjoying preferential rights and immunities in Vietnam.

3. Seamen working on international sea routes.

4. Passengers on international flights arriving at and departing from Vietnam.

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

6. Customs authorities, customs officers.

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

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

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

10. Other state agencies involved in the coordination of state management over duty-free goods trading activities.

Chapter II

MANAGEMENT OF DUTY-FREE GOODS TRADING ACTIVITIES

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

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

a) Persons departing or transiting through international land border gates, international railway stations, first-class seaports, and international civil airports may purchase duty-free goods at duty-free shops located in restricted areas; passengers on international flights departing from Vietnam may purchase duty-free goods on board the aircraft.

b) Persons waiting to depart may purchase duty-free goods at duty-free shops inside the country. Duty-free goods shall be received at the baggage claim counter in the restricted area at the international gate where the passenger departs.

c) Foreign tourists traveling by sea in groups with passports, travel documents, or shore passes of passengers entering and exiting the country without entry visas or entry and exit declarations may purchase duty-free goods at first-class seaports and duty-free shops inside the country. Duty-free goods shall be received at the departure gate after the tourist completes departure formalities.

2. Passengers on international flights arriving in Vietnam may purchase duty-free goods on board the aircraft during the flight to Vietnam.

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

4. Subjects enjoying preferential rights and immunities in Vietnam may purchase duty-free goods at duty-free shops inside the country. 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. Subjects purchasing duty-free goods are seamen working on international sea routes (including foreign-flagged vessels and Vietnamese-flagged vessels running international routes) may purchase duty-free goods at first-class seaports and duty-free shops inside the country to meet personal needs and common living needs of seamen for use on the vessel while it is docked at Vietnamese seaports and for use outside Vietnamese territorial waters after the vessel departs.

a) In cases where duty-free goods are purchased to meet personal needs of seamen, they must present their passports or shore passes.

b) In cases where duty-free goods are purchased to meet common living needs of seamen while the vessel is docked at Vietnamese seaports, the captain or representative of the vessel must submit an order form accompanied by a list of seamen with passport information, and the order form must clearly indicate the vessel's number and the date of entry.

c) In cases where duty-free goods are purchased to meet the needs of seamen for subsequent voyages outside Vietnamese territorial waters, the captain or representative of the vessel must submit an order form, which must clearly indicate the vessel's number and the date of entry, and be accompanied by a list of seamen with passport information. Goods must be placed in the vessel's warehouse 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 shops

1. Goods temporarily imported for sale at duty-free shops shall be exempt from import tax, special consumption tax, and value-added tax.

2. Goods produced in Vietnam and sold at duty-free shops shall enjoy tax policies similar to those applicable to temporarily exported goods.

3. For imported goods that have already paid import tax and are then put up for sale at duty-free shops, excess tax payments shall be handled according to the provisions of the law on tax administration.

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

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. The permit application dossier includes:

a) A letter from the business entity engaged in duty-free trade requesting permission to import tobacco products for sale at duty-free shops, in accordance with Form 03/CV attached to this Decree: one original copy;

b) Certificate of eligibility for duty-free trade or Business Registration Certificate or Investment Certificate: one copy. For businesses applying for a permit for the first time, they must submit a Certificate of Eligibility for Duty-Free Trade: one copy;

c) Report on the situation of tobacco imports, inventory, and consumption from the beginning of the year until the date of the permit application, confirmed by the Customs Sub-department managing the duty-free shop and the duty-free storage warehouse, in accordance with Form 04/BCNKTKTL attached to this Decree: one original copy.

3. Procedures and formalities for issuing permits

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

b) Permit issuance period

Within ten working days (counted from the date of receipt of the business entity's application dossier as indicated by the Ministry of Industry and Trade's official letter stamp), the Ministry of Industry and Trade shall 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 shall provide a written response stating the reasons for not issuing the permit.

If the application dossier is incomplete, within five working days (counted from the date of receipt of the business entity's application dossier as indicated by the Ministry of Industry and Trade's official letter stamp), the Ministry of Industry and Trade shall notify and request the business entity to supplement the dossier (notification methods include written form, fax, email, telephone, etc.).

4. Cigarettes imported for sale at duty-free shops must bear health warnings on packaging in Vietnamese or English in compliance with the regulations on tobacco control and the Framework Convention on Tobacco Control (FCTC).

5. Goods temporarily imported for sale at duty-free shops are not subject to product quality inspection and food safety inspection when undergoing temporary import procedures. Product quality and food safety must comply with the provisions of the law.

6. Goods and products (temporarily imported, imported, or produced domestically) containing cultural, literary, artistic, or entertainment content expressed on any material may only be sold at duty-free shops after being permitted for circulation in Vietnam by the competent state management agency for culture and meeting all other conditions regarding product quality as prescribed by law.

7. Businesses engaged in duty-free trade shall be 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 shops than those provided for in this Article, such international agreements shall prevail.

Article 6. Goods sold at duty-free shops

1. Goods sold at duty-free shops include: temporarily imported goods into Vietnam; domestically produced goods; goods that have completed import procedures and are allowed to circulate according to Vietnamese laws.

Domestically produced goods, goods that have completed import procedures and are allowed to circulate according to Vietnamese laws and are put up for sale at duty-free shops must not be on the list of prohibited export goods or suspended export goods. If they are conditional export goods, they must meet the conditions stipulated by law.

Temporarily imported goods put up for sale at duty-free shops must not be on the list of prohibited import goods or suspended import goods.

2. Goods that have completed import procedures and are allowed to circulate according to Vietnamese laws, and domestically produced goods put up for sale at duty-free shops shall be managed under the temporary export regime.

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

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

5. Tobacco products, cigars, alcohol, beer sold at duty-free shops must be affixed with the "VIET NAM DUTY NOT PAID" stamp issued by the Ministry of Finance. The position for affixing the "VIET NAM DUTY NOT PAID" stamp shall be carried out according to the Appendix 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 the goods are directly exported from duty-free warehouses to buyers.

6. In cases where temporarily imported goods sold at duty-free shops are sold in the domestic market, the management policies for imported goods and tax policies for imported goods shall be implemented at the time of opening new customs declarations to sell in the domestic market, except in cases where full management policies for exports and imports have already been implemented at the time of initial declaration.

7. In cases where goods managed under the temporary export regime are resold in the domestic market, enterprises must comply with the regulations for re-imported goods.

8. Damaged, deteriorated, substandard, expired goods that cannot be sold for consumption purposes; enterprises must prepare a record of the condition of the goods with confirmation from the Customs Sub-Department managing the duty-free shop or warehouse, and organize their disposal in accordance with the regulations under the supervision of the customs authority. Disposal must be carried out before the expiration of the temporary import/export declaration period (including any extension periods).

9. Sample goods or trial goods brought into duty-free shops for customers to try (perfume samples, wine samples, cosmetic trial products, perfume trial products, etc.) must be separately managed by enterprises to ensure compliance with their intended purpose and must report and settle accounts with the customs authority.

Article 7. Currency used in transactions at duty-free shops

1. Vietnamese Dong.

2. Freely convertible foreign currencies.

3. Currency of countries sharing land borders with the location of duty-free shops in border areas.

Article 8. Quantity of Tax-Free Purchases

1. Persons departing from Vietnam, transit passengers on international flights departing from Vietnam, or persons waiting to depart as specified in Clause 1, Article 3 of this Decree are not limited in quantity and value when purchasing tax-free goods but must bear responsibility for procedures and quantities for importation into the country of entry.

2. Passengers on international flights arriving in Vietnam, persons entering 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, of the Government detailing certain provisions and measures to implement the Law on Export Duties and Import Duties.

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, of the Government detailing certain provisions and measures to implement the Law on Export Duties and Import Duties.

4. The subjects specified in 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 their ships are berthed at Vietnamese ports, with the following quotas per seafarer per port stay:

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 full bottles, jars, cans (hereinafter referred to as bottles) with capacity larger than the prescribed volume but not exceeding 1 liter, the entire bottle is exempted from tax. In cases where it exceeds 1 liter, the excess amount must be taxed according to the law;

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

5. The subjects specified in 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 Sold at Duty-Free Stores

1. For goods imported from abroad: Enterprises shall handle temporary import procedures in accordance with Decree No. 08/2015/NĐ-CP dated January 21, 2015, of the Government detailing and implementing the Law on Customs regarding customs procedures, inspection, supervision, and control.

2. For goods produced in Vietnam, goods that have completed import procedures and are allowed to circulate according to Vietnamese law, and temporarily imported goods: Enterprises shall handle temporary export and re-export procedures in accordance with Decree No. 08/2015/NĐ-CP dated January 21, 2015, of the Government detailing and implementing the Law on Customs regarding customs procedures, inspection, supervision, and control.

Article 10. Customs Procedures and Customs Supervision for Goods Transported Between Tax-Free Warehouses and Duty-Free Stores

1. For tax-free warehouses located at the same location as duty-free stores, the transportation of goods between tax-free warehouses and duty-free stores shall be the responsibility of enterprises operating tax-free goods for tracking and management.

2. For tax-free warehouses located in restricted areas separate from the location of duty-free stores:

a) Enterprises are responsible for transmitting information about goods into the electronic data processing system before transporting goods. When transporting goods between tax-free warehouses and duty-free stores, they must accompany the goods with warehouse exit certificates and exit certificates from duty-free stores. In cases of manual operations or electronic data processing system failures, enterprises must notify the customs authority in writing about the transportation of goods and transmit data into the system within 24 hours after the electronic data processing system failure is resolved;

b) The Customs Sub-Department managing duty-free stores and tax-free warehouses is responsible for inspecting goods transported based on risk management principles or if there are signs of law violations. Approving the enterprise's notification of transportation in cases of manual operations or electronic data processing system failures;

c) Immediately after the electronic data processing system is restored, the Customs Sub-Department managing duty-free stores and tax-free warehouses is responsible for notifying (in writing, via email, phone, fax, etc.) the enterprise operating tax-free goods about the restoration of the electronic data processing system.

3. For cases where tax-free warehouses are not located at the same location as duty-free stores and are not in restricted areas:

a) Enterprises are responsible for transmitting 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 a circulation certificate for goods. In cases of manual operations or electronic data processing system failures, enterprises must notify the customs authority in writing about the transportation and only be allowed to transport goods after approval from the customs authority. Within 24 hours after the failure is resolved, enterprises must transmit data into the electronic data processing system. Enterprises are responsible for transporting goods to the registered destination.

b) The Customs Sub-department managing tax-free shops and tax-free goods storage warehouses shall be responsible for supervising the loading of goods onto vehicles for transportation between tax-free goods storage warehouses and tax-free shops; approving the transportation of goods on the electronic data processing system immediately upon receipt from the enterprise or upon presentation of a document issued 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 tax-free shops and tax-free goods storage warehouses shall check the seals, confirm on the enterprise's document, and supervise the importation of goods into the tax-free goods storage warehouse or tax-free shop.

c) The Customs Sub-department managing tax-free shops and tax-free goods storage warehouses 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 goods storage warehouses and aircraft serving sales on international flights to and from Vietnam

1. Responsibilities of enterprises operating tax-free goods:

a) When transferring goods from tax-free goods storage warehouses to aircraft, the enterprise shall prepare a goods delivery receipt form containing the following information: flight number, time of delivery, name of goods, unit of measurement, quantity, confirmation by the enterprise, confirmation by the airline, confirmation by the customs authority;

b) Transmitting the information on the goods delivery receipt form: flight number, time of delivery, name of goods, unit of measurement, quantity to the electronic data processing system;

c) Transporting goods under the supervision of the Customs Sub-department managing tax-free goods storage warehouses from the tax-free goods storage warehouse to the aircraft;

d) For unsold goods recovered from international flights: the enterprise operating tax-free goods shall seal the tax-free goods vehicle before removing it from the aircraft;

đ) Preparing two lists of cash and foreign currency with the following information: Information about the flight; name and position of the person handing over money, the person receiving money; type of money, denomination, quantity, total amount. Presenting to the customs authority for confirmation immediately after receiving the handover from the representative of the cabin crew. Updating the electronic data processing system with the information on the list of cash and foreign currency.

2. Responsibilities of the Customs Sub-department managing tax-free goods storage warehouses:

a) Supervising the loading of goods onto the tax-free goods vehicle, sealing the customs seal, and supervising the transfer of goods to the aircraft door. Confirming on the goods delivery receipt form prepared by the enterprise, clearly marking the customs seal number;

b) Supervising the tax-free goods vehicle from the aircraft to the warehouse, inspecting, and supervising the entry of the tax-free goods vehicle into the warehouse and confirming on the enterprise's warehouse entry form;

c) Confirming the two lists of cash and foreign currency presented by the enterprise immediately after the enterprise receives the handover from the representative of the cabin crew; retaining one copy and transferring one copy to the enterprise; confirming on the electronic data processing system.

Article 12. Procedures for selling tax-free goods to buyers who are departing passengers, transit passengers, passengers on outbound flights, cruise tourists, and seafarers purchasing tax-free goods for personal use during the ship's stay at Vietnamese ports

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

a) Requesting customers to present their passports or travel documents;

b) Entering customer and product information into the enterprise's software.

Customer information: Full name of the buyer as per the passport or travel document; passport number or travel document number; nationality; flight number (flight), date of departure (date) recorded on the boarding pass for air travelers; or the departure date of the means of transport for rail and sea travelers; ship name, arrival date at the port for cruise tourists using passenger shore excursion cards.

Product information: Name of goods, unit of measurement must be accurately recorded according to the declaration on the import declaration form; quantity, value of each item;

c) Transmitting the information to the electronic data processing system. In case of system failure, within 24 hours after the system is restored, the enterprise shall transmit the information to the electronic data system;

d) Issuing a sales invoice (including accompanying gifts, if any) in accordance with regulations;

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

2. Responsibilities of sales staff on outbound flights:

a) Requesting customers to present their passports;

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

c) Within 24 hours after the aircraft has parked at the designated location (when the aircraft returns to Vietnam), the enterprise operating tax-free goods must declare on the enterprise's software the following contents: customer name, passport number, nationality, flight number (flight), boarding pass, product name, unit of measurement must be accurately recorded according to the declaration on the import declaration form, quantity, value on the sales invoice. Transmitting the data to the electronic data processing system. In case of system failure, transmitting the data within 24 hours after the system is restored.

3. Responsibilities of sales staff serving cruise tourists:

a) Requesting customers to present their passports or travel documents or passenger shore excursion cards;

b) Entering customer and product information into the enterprise's software.

Customer information: Full name of the buyer as per the passport or travel document or passenger shore excursion card; passport number or travel document number or passenger shore excursion card number; nationality; departure date of the means of transport; ship name, arrival date at the port for cruise tourists using passenger shore excursion cards.

Product information: Name of goods, unit of measurement must be accurately recorded according to the declaration on the import declaration form; quantity, value of each item;

c) Transmit information to the electronic data processing system. In case of failure of the data processing system, within 24 hours from when the system is restored, the enterprise shall transmit information to the electronic data processing system;

d) Issuing a sales invoice (including accompanying gifts, if any) in accordance with regulations;

đ) Store sales invoices according to the date of sale (in cases where sales invoices are in rolls, store them according to each roll);

The duty-free shop staff is responsible for delivering goods to tourists on board after tourists have completed their departure formalities.

4. Responsibilities of sales personnel selling to crew members for personal needs during the time the vessel is berthed at a Vietnamese seaport:

a) Request crew members to present their passports or shore passes;

b) Enter into the enterprise's software the information about the crew member and the goods purchased by the crew member.

Information about the crew member: Full name of the purchaser as per the passport or shore pass; passport number or travel document number or shore pass number; nationality; date of departure of the means of transport; or vessel name and arrival date at the port for customers using a crew shore pass.

Product information: Name of goods, unit of measurement must be accurately recorded according to the declaration on the import declaration form; quantity, value of each item;

c) Transmit information to the electronic data processing system. In case of failure of the data processing system, within 24 hours from when the system is restored, the enterprise shall transmit information to the electronic data processing system;

d) Issuing a sales invoice (including accompanying gifts, if any) in accordance with regulations;

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

5. Responsibilities of the Customs Sub-department managing duty-free shops and duty-free storage warehouses:

a) The Customs Sub-department managing duty-free shops and duty-free storage warehouses 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 warehouses shall conduct inspections of duty-free sales through the enterprise's software system, the electronic data processing system, surveillance cameras, or direct inspections at duty-free shops and duty-free storage warehouses.

Article 13. Procedures for selling duty-free goods to purchasers entering at international airport border gates

1. Responsibilities of duty-free sales personnel:

a) Fulfill all tasks prescribed in Clause 1 Article 12 of this Decree;

b) For cases where customers purchase goods exceeding the duty-free quota as stipulated, the duty-free goods trading enterprise shall issue two Over-quota Notification Forms for Purchasers of Duty-Free Goods according to Model 01/PTBHVDM attached to this Decree, notify the customs department at the point of entry (both paper copy and data transmission via the system). Receive and retain one signed and stamped Over-quota Notification Form by the customs officer at the point of entry. Tobacco products may not be sold beyond the duty-free quota.

2. Responsibilities of purchasers of duty-free goods exceeding the duty-free quota: Declare, pay taxes, and comply with import regulations related to goods exceeding the duty-free quota with the customs authority and submit relevant documents as required by law.

3. Responsibilities of the Customs Sub-department managing duty-free shops and duty-free storage warehouses:

a) The Customs Sub-department managing duty-free shops and duty-free storage warehouses 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 warehouses shall conduct inspections of duty-free sales through the enterprise's software system, the electronic data processing system, surveillance cameras, or direct inspections at duty-free shops and duty-free storage warehouses;

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

Article 14. 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) Request customers to present their passports and boarding passes;

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

c) Within 24 hours from the time the aircraft parks at the designated position according to regulations, the enterprise must declare on its software the following contents: Customer name, passport number, nationality, flight number, date of flight, item name, quantity, value, total quantity, total value. Implement data transmission into the electronic data processing system. In case of technical issues with the data processing system, within 24 hours from when the system is restored, the enterprise transmits data into the electronic data processing system;

d) For cases where customers purchase goods exceeding the tax-free allowance as prescribed, the duty-free goods enterprise shall issue two Notification Forms of Exceeding Allowance for Tax-Free Purchases according to Form 01/PTBHVDM attached to this Decree, notify the customs department at the port of entry (in paper form and through the system). Receive and retain one Notification Form signed and stamped by the customs officer at the port of entry. Tobacco products may not be sold beyond the tax-free allowance.

2. Responsibilities of purchasers of duty-free goods exceeding the duty-free quota: Declare, pay taxes, and comply with import regulations related to goods exceeding the duty-free quota with the customs authority and submit relevant documents as required by law.

3. Responsibilities of the Customs Sub-department managing duty-free shops and duty-free storage warehouses:

a) The Customs Sub-department managing duty-free shops and duty-free storage warehouses 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 the duty-free goods enterprise shall conduct inspections of tax-free sales through the enterprise's software system, electronic data processing system, or direct inspections at the duty-free storage warehouse.

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

Article 15. Procedures for selling tax-free goods to individuals waiting to depart who purchase goods at domestic duty-free stores

1. Responsibilities of duty-free sales personnel:

a) Follow the provisions of Clause 1 of Article 12 of this Decree, except for updating information about the departure date and time of the customer;

b) Issue Delivery Orders according to Form 02/PGH attached to this Decree: Two copies;

c) Transmit delivery order data to the electronic data processing system. In case of system failure, within 24 hours from when the system is restored, transmit data to the electronic data processing system.

2. Responsibilities of the enterprise operating duty-free goods:

a) Be responsible for transporting and presenting goods along with two copies of the Delivery Order to the customs office at the departure port for handover of these goods to the buyer in the quarantine area at the departure port;

b) If the store cannot present the Delivery Order confirmed by the customs office when inspected by the Customs Sub-department managing the duty-free store and the duty-free storage warehouse, the duty-free goods enterprise shall be responsible for paying the full tax as required for imported goods under current regulations for the goods already sold.

3. Responsibilities of the Customs Sub-department managing the duty-free store and the duty-free storage warehouse

a) Monitor feedback on Delivery Orders that have been confirmed by the customs authority;

b) The Customs Sub-department managing the duty-free store and the duty-free storage warehouse shall implement the provisions set out in Point c Clause 2 Article 10 of this Decree;

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

4. Responsibilities of the Customs Sub-department at the port of departure:

a) Accept goods and Delivery Orders presented by staff of the domestic duty-free store;

b) Check and compare goods against the declaration on the Delivery Order;

c) Sign and stamp the Delivery Order;

d) Hand over one copy of the Delivery Order to the delivery staff of the duty-free goods enterprise for retention and 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 orders that have been confirmed. In case of technical issues with the data processing system, within 24 hours after the system is restored, confirm on the electronic data processing system the number of delivery orders that have been confirmed.

Article 16. Procedures for selling tax-free goods to organizations and individuals enjoying preferential tax exemption rights to purchase goods at duty-free shops within the domestic territory.

1. Responsibilities of sales staff:

a) Request customers to present the tax-exemption quota book, 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) Enter all information about the quantity of goods in the customer's tax-exemption quota book or data from the tax-exemption quota book from the national single-window portal that has been updated by the competent authority (for the first-time use) and transmit it to the electronic data processing system;

c) Present the original tax-exemption quota book for purchase of tax-free goods to the customs authority for confirmation of the tax-free purchase quota permitted on the system as stipulated in Point a Clause 1 of this Article;

d) Input the information prescribed on the sales invoice into the enterprise software. Transmit data to the electronic data processing system and receive feedback from the system. In case of system failure, within 24 hours from when the failure is resolved, transmit data to the electronic data processing system;

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

e) Cut out the corresponding stamp on the tax-exemption quota book affixed to the sales invoice for the case stipulated in Point a Clause 1 of this Article. For roll invoices, the enterprise shall retain the corresponding stamp according to each sales invoice;

g) Retain the sales invoice 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 based on the tax-exemption quota book, the customs authority shall check the original tax-exemption quota book or verify on the national single-window portal regarding the quantity of tax-free goods purchased, confirm on the system the amount of tax-free goods allowed to be purchased by the customer so that the system deducts the tax-free purchase quota;

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

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

Article 17. Procedures for selling tax-free goods to seafarers working on international shipping vessels.

1. In the case of purchasing tax-free goods 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 staff shall have the responsibility:

a) Request the person placing the order to present their passport, submit one original order form and one original list of seafarers;

b) Check the captain's order form or the representative of the ship, the list of seafarers, and verify the purchase quota of each seafarer;

c) Enter order data into the enterprise software system; transmit data to the system and receive feedback from the system. In case of system failure, within 24 hours from when the system is restored, the enterprise shall transmit data to the system;

d) Issue the sales invoice (including accompanying gifts, if any), with full information on the invoice: name, passport number, nationality of the captain or ship representative, ship identification number, date of ship entry;

đ) Retain the sales invoice signed by the captain or ship representative, the order form, and the list of seafarers.

2. In the case of purchasing tax-free goods to meet the needs of seafarers working on international shipping vessels for the subsequent journey outside Vietnamese territorial waters, sales staff shall have the responsibility:

a) Request the person placing the order to present their passport, submit one original order form and one original list of seafarers;

b) Check the order form, list of seafarers. Input information about the invoice on the enterprise software: passport number, nationality of the captain or ship representative; ship identification number, date of ship entry; item name, quantity, value of each item. Transmit data to the system and receive feedback from the system. In case of electronic data processing system failure, within 24 hours from when the failure is resolved, transmit data to the system;

c) Issue the sales invoice in accordance with regulations;

d) Be responsible for transporting goods into the ship's warehouse;

đ) Retain the sales invoice signed by the captain or ship representative and confirmed by the customs officer handling the ship's departure procedures, the order form, and the list of seafarers;

3. Responsibilities of the Customs Sub-department managing duty-free shops and duty-free storage warehouses:

a) Supervise goods from the duty-free shop until they are under the supervision of the customs authority at the ship'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 Clause 2 of Article 10 of this Decree.

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

Article 18. Procedures for goods brought into duty-free shops for sale and then changed to other purposes

1. Forms of purpose change: Re-export, re-import, domestic consumption.

2. Procedures for changing the purpose of temporarily imported goods

a) The duty-free business enterprise shall submit a written request for re-export, re-import, or domestic consumption, specifying each item, its code number, quantity, value, and the temporary import/export declaration number: one original copy;

b) The procedures for re-export, re-import, and domestic consumption shall be carried out in accordance with current regulations;

c) Management policies and tax policies for goods intended for domestic consumption shall be implemented at the time of registering the customs declaration for the purpose change. Notably, tobacco products may not be allowed for domestic consumption.

3. In cases where domestically produced goods or goods that have completed import formalities according to Vietnamese laws are sold in duty-free shops and then returned to domestic circulation, they shall follow the regulations applicable to re-imported goods while simultaneously removing the "VIETNAM DUTY NOT PAID" label from each item under the supervision of the customs authority managing the duty-free shop, and recording the number of removed labels in a report.

Article 19. Procedures for destroyed goods, samples, and test items

1. Goods that are broken, damaged, deteriorated, substandard, or expired shall be handled in accordance with Clause 8, Article 6 of this Decree:

a) When preparing a record of the condition of broken, damaged, deteriorated, or substandard goods, the enterprise must clearly state the reasons and provide information about the goods: name, code number, quantity, value. Based on the content of the record and the actual inspection of the goods, the customs officer managing the duty-free shop will sign and stamp their confirmation on the goods mentioned above;

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

2. For samples and test items in duty-free shops (excluding complimentary products), the following procedures apply:

a) When sending samples and test items to the duty-free shop, the enterprise shall prepare a list of quantities and types and send it to the electronic data processing system, receiving feedback from the system;

b) Monthly (within the first seven working days of the month), compile the data on the number of used and remaining samples and test items from the previous month and transmit them to the electronic data processing system.

If there are no doubts about the enterprise's reported data, the customs authority will confirm the reported data within three working days through the system.

If the customs authority has doubts about the enterprise's reported data, within seven working days, the customs authority will check related documents and, if necessary, conduct an actual inventory check. Confirm the enterprise's data on the system based on the inspection conclusion.

Article 20. Procedures for cash transactions of duty-free goods enterprises entering and exiting quarantine zones or restricted areas

1. Responsibilities of enterprises operating tax-free goods:

a) Transmit data according to Form 05/BKTMVRCL attached to this Decree to the electronic data processing system before bringing cash in or out of the quarantine zone;

b) Comply with customs authority requirements based on system feedback. Present cash when requested by the customs authority.

2. Responsibilities of the customs authority:

a) Upon receipt of the enterprise's declaration information and system feedback, the customs officer will check the declared contents on the system;

b) Supervise cash entering and exiting the quarantine zone;

c) Conduct on-site inspections of cash entering and exiting the quarantine zone based on risk management or signs of violations;

d) The customs officer will confirm cash passing through the monitored area on the system for cash entering and exiting the quarantine zone.

3. In cases of manual procedures or electronic data processing system failures:

a) The enterprise is responsible for declaring on two lists according to Form 05/BKTMVRCL attached to this Decree for the customs officer to check and confirm. Present cash when requested by the customs authority. In case of system failure, within 24 hours after the system failure is resolved, the enterprise shall transmit the information on the list to the electronic data processing system;

b) The customs authority is responsible for supervising cash entry or exit from the quarantine zone. Conduct on-site inspections of cash based on risk management or signs of violations. Immediately after completing the cash inspection (for cases requiring on-site inspection) or cash passing through the monitored area, confirm on the two lists presented by the enterprise, retain one copy, and return one copy to the enterprise.

Article 21. 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.

2. Location for submitting the final settlement report

At the Customs Sub-Department managing the duty-free store or the duty-free goods warehouse, or at the Customs Sub-Department where the main office of the enterprise is located in cases where a single enterprise operates multiple duty-free sales locations under the management of different Customs Sub-Departments or Provincial/City Customs Departments.

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 entry - exit - stock balance using Form 07/BCQT attached to 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. In cases of manual submission, two original copies (originals) shall be submitted.

b) Providing customs files, accounting vouchers, accounting books, sales vouchers, and other relevant documents (if any) when requested by the customs authority for the purpose of inspecting the final settlement report.

4. Responsibilities of the Customs Sub-Department managing the duty-free store or the duty-free goods warehouse include receiving the final settlement report on the operation of duty-free goods submitted by the duty-free goods trading enterprise and inspecting the final settlement report in accordance with the provisions of this Article.

5. Circumstances 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 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 of the duty-free goods trading enterprise with the law;

d) The final settlement report of each duty-free store of the duty-free goods trading enterprise operating multiple duty-free stores under the management of different Customs Sub-Departments or Provincial/City Customs Departments.

6. Content of the inspection of the final settlement report

Inspection content includes customs files, accounting vouchers, and the quantity of goods stored in duty-free stores and warehouses. The enterprise shall present customs files and accounting vouchers for vouchers that are not stored in the electronic data processing system or that show differences between the electronic data processing system and the figures reported by the enterprise.

7. Authority to decide on inspection

The Director of the Customs Sub-Department managing the duty-free store or the duty-free goods warehouse issues the decision and organizes the implementation of the inspection.

8. Inspection time

For final settlement reports requiring 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. The inspection shall be conducted within no more than five working days from the start of the inspection at the enterprise's headquarters. The Director of the Customs Sub-Department may issue a decision to extend the inspection period but not exceeding five working days.

9. Procedure and formalities for inspection: The inspection of the final settlement report is carried out according to the decision of the Director of the Customs Sub-Department and sent to the duty-free goods trading enterprise within three working days from the date of signature and no later than five working days before the inspection date. The inspection content is recorded in inspection minutes between the authorized representative of the duty-free goods trading enterprise and the inspection team. The inspection decision must contain information on the inspector, the inspected party, the inspection content, the start time of the inspection, the end time of the inspection, and the location of the inspection.

10. Handling the results of the inspection: Within five working days from the end of the inspection at the headquarters of the duty-free goods trading enterprise, the customs authority must notify the inspected enterprise about the conformity and non-conformity of the final settlement report (if any) to allow the enterprise to provide explanations.

a) If the inspection confirms that the final settlement report is consistent with the accounting records and books, and consistent with the actual goods trading customs files, the customs authority will issue an inspection conclusion and confirm the inspection result on the final settlement report; update the inspection result into the system.

b) If it is inconsistent with the accounting records and books, and inconsistent with the actual goods trading customs files, the customs authority will require the enterprise to provide explanations within five working days. 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 system.

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

d) The inspection conclusion must include the inspection decision, scope of inspection, inspection content, opinion of the inspected party, conclusions on each inspected item, level of violation (if any), measures for handling, and recommendations from the inspection team on handling measures.

11. For reports on final settlement that are not subject to inspection, within ten working days from the date of receipt of the enterprise's report on final settlement, the customs authority shall provide feedback through the system to the enterprise regarding the acceptance of the report on final settlement and the non-conduct of inspection. The customs authority shall confirm on the system that the enterprise has completed the report on final settlement.

Article 22. Customs procedures for cases where an enterprise has multiple duty-free shops and duty-free storage warehouses located at different places under the management of different Customs Branches or Customs Departments of provinces and cities.

1. Responsibilities of enterprises:

a) Implement customs procedures for goods intended for sale at duty-free shops according to the regulations of the Customs Branch where the enterprise has its main office.

b) Have software systems managing each duty-free shop and duty-free storage warehouse, connected to the Customs Branches managing the duty-free shops and duty-free storage warehouses and the Customs Branch where the enterprise has its main office, allowing tracking of all goods of the duty-free shops and duty-free storage warehouses through the enterprise's software system.

c) When goods are moved out of a duty-free shop or duty-free storage warehouse to be transferred to another duty-free shop or duty-free storage warehouse managed by a different Customs Branch, the enterprise shall issue a warehouse exit form in accordance with the regulations and include information such as the location of the duty-free shop or duty-free storage warehouse being transported to, and the Customs Branch managing the duty-free shop or duty-free storage warehouse being transported to.

d) Be responsible for transporting goods in their original condition to the locations of duty-free shops and duty-free storage warehouses recorded on the warehouse exit form.

đ) Submit the report on final settlement in accordance with Clause 1 and Clause 2 of Article 21 of this Decree to the Customs Branch managing each duty-free shop within thirty days from the end of the enterprise's fiscal year. In case of manual submission, the enterprise shall submit three copies (originals) of the report on final settlement to the customs authority (one copy at the customs authority managing each duty-free shop, one copy retained at the duty-free shop, one copy submitted by the enterprise to the customs authority where the enterprise's main office for duty-free goods is located).

e) Submit the consolidated report on final settlement of the enterprise operating duty-free goods in accordance with Article 21 of this Decree to the Customs Branch where the enterprise has its main office. In case of manual submission, in addition to the consolidated report on final settlement, the enterprise shall submit the report on final settlement of each duty-free shop with confirmation from the customs authority managing the duty-free shop completing the inspection of the report on final settlement.

g) Comply with the provisions on inspecting the report on final settlement stipulated in Article 21 of this Decree.

2. Responsibilities of the customs authority where the goods are dispatched:

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

b) Based on the information on the warehouse exit form, establish two handover certificates for duty-free goods under customs supervision according to Model 06/BBBG attached to this Decree and hand them over to the enterprise to transfer to the Customs Branch managing the duty-free shop or duty-free storage warehouse where the goods are being transported to.

c) Monitor information about the goods being transported, take the lead in tracing the goods if they have not arrived at the destination beyond the deadline.

3. Responsibilities of the customs authority where the goods arrive:

a) Based on the handover certificate established by the Customs Branch where the goods were dispatched, supervise the unloading of goods from transportation means into the duty-free storage warehouse or duty-free shop.

b) Confirm on the two handover certificates, one copy given to the enterprise and one copy sent to the Customs Branch where the goods were dispatched.

c) Monitor information about the goods being transported, cooperate with the Customs Branch where the goods were dispatched to trace the goods if they have not arrived at the destination beyond the deadline.

4. The Customs Branch managing the duty-free shop or duty-free storage warehouse shall be responsible for:

a) Receiving the report on final settlement, inspecting the report on final settlement, sending the inspection conclusion and the completed report on final settlement to the Customs Branch where the enterprise has its main office. The time limit for completing the inspection is forty-five days from the date the enterprise submits the report on final settlement.

b) Conduct inspections in accordance with Clauses 5, 6, 7, 8, 9, and 10 of Article 21 of this Decree.

5. The Customs Branch where the enterprise has its main office shall be responsible for:

a) Receiving individual reports on final settlement of each duty-free shop and the consolidated report on final settlement of the enterprise, and the inspection conclusions of the Customs Branches managing each duty-free shop.

b) Verifying the consistency between the individual reports on final settlement of each duty-free shop and the consistency between the figures in the reports and the figures in the electronic data processing system. Confirm the consolidated report on final settlement of the enterprise operating duty-free goods. If there are inconsistencies between the figures in the report on final settlement and the figures in the system, the Customs Branch where the enterprise has its main office shall issue a letter of communication with the Customs Branch managing the duty-free shop or duty-free storage warehouse generating the inconsistent figures. In complex cases, report to the Provincial or City Customs Department to request the General Customs Department to form an inspection team to conduct inspections of the duty-free shops and duty-free storage warehouses of the enterprise.

Article 23. Responsibilities of the subject purchasing tax-free goods as prescribed in

Article 3 of this Decree

1. The purchaser of tax-free goods must present and provide necessary information when purchasing tax-free goods as stipulated in this Decree and shall not allow others to use their passport or tax-free quota.

2. Fulfill tax obligations and import policies for goods exceeding the tax-free quantity standard with customs authorities.

Article 24. Coordination work of port business units, international civil aviation airport business units, international railway transit station business units, management boards of border economic zones, units entrusted to manage land border gates, and businesses operating tax-free goods and customs authorities

1. The Customs Sub-department managing duty-free shops and warehouses coordinating with port business units, international civil aviation airport business units, international railway transit station business units, management boards of border economic zones, and units entrusted to manage land border gates on the location where customs authorities will supervise goods and cash entering and exiting quarantine areas and restricted areas.

2. Tax-free goods trading enterprises notify the Customs Sub-department managing duty-free shops and warehouses the list of personnel responsible for transporting goods and cash into and out of quarantine areas and restricted areas and sales staff to ensure customs supervision requirements.

Chapter IV

IMPLEMENTING PROVISIONS

Article 25. Effective Date

This Decree takes effect from February 15, 2017.

2. This Decree abolishes the following documents:

a) Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister promulgating the Regulations on Tax-Free Goods Trading;

b) Decision No. 44/2013/QD-TTg dated July 19, 2013, of the Prime Minister amending and supplementing certain provisions of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister;

c) Decision No. 39/2015/QD-TTg dated September 11, 2015, of the Prime Minister amending and supplementing certain provisions of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, and Decision No. 44/2013/QD-TTg dated July 19, 2013, of the Prime Minister;

d) Circular No. 148/2013/TT-BTC dated October 25, 2013, of the Minister of Finance guiding the implementation of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister and Decision No. 44/2013/QD-TTg dated July 19, 2013, amending and supplementing certain provisions of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister;

đ) Circular No. 207/2015/TT-BTC dated December 25, 2015, of the Minister of Finance amending and supplementing Circular No. 148/2013/TT-BTC dated October 25, 2013, of the Minister of Finance guiding the implementation of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister and Decision No. 44/2013/QD-TTg dated July 19, 2013, amending and supplementing certain provisions of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister;

e) Circular No. 02/2010/TT-BCT dated January 14, 2010, of the Minister of Industry and Trade regulating the importation of tobacco products for tax-free goods trading.

Article 26. Transitional Provisions

For goods brought into tax-free shops under temporary import/export declarations before the effective date of this Decree, tax-free goods trading enterprises shall settle accounts according to the provisions of Circular No. 148/2013/TT-BTC dated October 25, 2013, of the Minister of Finance guiding the implementation of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister and Decision No. 44/2013/QD-TTg dated July 19, 2013, amending and supplementing certain provisions of the Regulations on Tax-Free Goods Trading issued together with Decision No. 24/2009/QD-TTg dated February 17, 2009, of the Prime Minister.

Article 27. Responsibility for Implementation

1. Entrust the Ministry of Finance to be responsible for building an electronic data processing system to receive, process, monitor goods entering, exiting, and sold at tax-free shops and guide any issues arising from tax-free goods trading activities.

2. Ministries base their functions and tasks to guide the implementation of quality product inspections and food safety checks for temporarily imported goods that have been cleared for sale at tax-free shops.

3. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decree./.

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, agencies under the Government; - People's Councils, People's Committees of provinces and centrally-administered cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - National Assembly Ethnic Committee and relevant Committees; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Central Committee of the Vietnam Fatherland Front; - Central agencies of mass organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - Note: VT, KTTH (3).

PRIME MINISTER PRIME MINISTER Nguyen Xuan Phuc

ANNEX

REGULATIONS ON THE POSITION OF STICKING THE "VIETNAM DUTY NOT PAID" LABEL FOR TAX-FREE GOODS

(Attached to Decree No. 167/2016/NĐ-CP dated December 27, 2016, of the Government)

1. Tobacco: Stick at the end of the cigarette pack. For loose tobacco, stick the label on the lid of the box ensuring that it tears when opening the lid to take out the tobacco.

2. Bottled alcohol (including jars, bottles): Stick the label across the place where the alcohol can be removed from the packaging (bottle cap, jar lid, bottle lid, spout...) ensuring that it tears when opening the bottle. For alcohol stored in special manufacturer boxes (sealed with wax, lead...), stick the label on the box ensuring that it tears when opening the box to remove the bottle.

3. Various types of beer: Stick on the cardboard box. For beer contained in containers of 3 liters or more, stick on the lid of the container.

Model 01/PTBHVDM

NAME OF ENTERPRISE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
	…., day ... month ... year ...

NOTICE FORM
EXCEEDING THE QUOTA OF TAX-FREE SHOP CUSTOMERS

Purchaser's name: …

Passport number: …

Flight number: …

Invoice number: …

Serial number	Goods Name	Unit of Measurement	Quantity	Value	Remarks

CONFIRMATION OF THE TAX-FREE SHOP (Signature, full name)

CONFIRMATION OF THE CUSTOMS OFFICER (Signature, stamp of the officer)

Model 02/PGH

NAME OF ENTERPRISE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
	…., day ... month ... year ...

DELIVERY FORM
FOR TAX-FREE SHOP CUSTOMERS IN THE CITY

Purchaser's name: …

Passenger's passport number/travel document number/shore pass number: …

Flight number, exit vehicle number (if applicable): …

Invoice number: …

Invoice date: …

Serial number	Goods Name	Unit of Measurement	Quantity	Value	Remarks

CONFIRMATION BY CUSTOMER (Signature, full name)

CONFIRMATION OF THE STAFF FOR TAX-FREE SALES (Signature, full name)

CONFIRMATION BY CUSTOMS OFFICER (Signature, full name)

Model 03/CV

PROVINCE AND CITY PEOPLE'S COMMITTEES, NAME OF ENTERPRISE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
Number: ……. Regarding the request for import permit for tobacco	…., day ... month ... year ...

Respected: Ministry of Industry and Trade.

Name of Enterprise: ...

Contact address: …Phone number: …Fax number: …

Tax-free business activities serving ... (the purchasing entity) pursuant to: ... (Certificate of Eligibility for Tax-Free Goods Business or Business Registration Certificate or Investment Certificate)

Based on the import situation, consumption, and inventory of tobacco products at the tax-free store serving ... (the purchasing entity) up to the date ...(Specific report attached herewith, confirmed by the customs authority),

The Ministry of Industry and Trade is requested to grant permission to import ...(valued in USD) tobacco products for sale at the tax-free store serving ...of the enterprise during ...

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

HEAD OF THE ENTERPRISE (Signature and stamp)

Form 04/BCNKTKTL

PROVINCE AND CITY PEOPLE'S COMMITTEES, NAME OF ENTERPRISE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
No.: …	…., day ... month ... year ...

REPORT

Situation of Import, Inventory, and Consumption of Tobacco Products
at the Tax-Free Store of ...
Declaration form
(Attached with letter number / /20... of ...)

No.	Type of Tobacco	Unit of Measurement	Opening Inventory	Quantity Permitted for Import	Actual Import During the Period	Sales During the Period	Other Exits During the Period (re-export, destruction)*	Closing Inventory
	(thousand dong/year)
	Where:
1	Cigarettes
2	Cigars
3	Loose Tobacco
	…..

* Note: In case there are other exits during the period, please attach relevant documents and materials (export declaration with confirmation of actual export, or Destruction Record of Tobacco Products).

CONFIRMATION BY CUSTOMS BRANCH MANAGING TAX-FREE STORE

HEAD OF THE ENTERPRISE (Signature and stamp)

Form 05/BKTMVRCL

RECORD OF CASH BROUGHT INTO/OUT OF
QUARANTINE ZONE, RESTRICTED AREA
…day …month …year …

(1) Enterprise Name: …

(2) Address: …

(3) Tax Code: …

(4) Store: …

Cash brought into quarantine zone, restricted area				Cash taken out of quarantine zone, restricted area
Amount of Vietnamese Dong	Foreign Currency		Confirmation by Customs Officer supervising when bringing cash into quarantine zone	Amount of Vietnamese Dong	Foreign Currency		Confirmation by Customs Officer supervising when taking cash out of quarantine zone
	Type of Currency	Quantity			Type of Currency	Quantity
(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)

(13) REPRESENTATIVE OF THE ENTERPRISE WHEN BRINGING CASH INTO QUARANTINE ZONE (Signature, full name)

(14) REPRESENTATIVE OF THE ENTERPRISE WHEN BRINGING CASH OUT OF QUARANTINE ZONE (Signature, full name)

Note: In columns (6) and (10), clearly state the foreign currency brought into/out of quarantine zone such as: USD, EURO...

Form 06/BBBG

CUSTOMS INSPECTION BUREAU General Department of Customs: … Customs Branch … -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: …HQ-BBBG

RECORD OF HANDOVER OF TAX-FREE GOODS
UNDER CUSTOMS SUPERVISION

At …minutes, on ... day ... month ... year ..., Customs Branch …Phone number …Fax number … handed over to Mr./Ms. …

On behalf of Company …a consignment under customs declaration (warehouse exit form) No. …dated ... day ... month ... year ..., to be transported to Customs Branch …under General Department of Customs of province/city …consists of:

1. Customs Documents

a) …

b) ...

2. Goods

Serial number	Container Number or Specialized Vehicle License Plate	Sealing Number of Transport Company	Customs Sealing Number	Number of Sealed Packagesinternationalđã niêm phong

Condition of Container/Specialized Vehicle/Goods ..............................................................

…………………………………………………………………………………………………………

Record of Condition of Container/Specialized Vehicle/Goods (if any), number For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;dụng/hàng hóa (nếu có), số ........................

…………………………………………………………………………………………………………

Transportation Time ............................................................................................................

Route: ......................................................... ; km .....................................;

Date and Time of Departure: .............................................................................................................

Date and Time of Arrival: ......................................................................................................................

Other issues related to goods and customs documents:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsmục đề khác có liên quan đến hàng hóa và hồ sơ hải quan:.........................................

………………………………………………………………………………………………………..

CUSTOMS DECLARER/CARRIER (Signature, full name)

CUSTOMS BRANCH WHERE TAX-FREE GOODS ARE TRANSPORTED FROM (Signature, stamp of officer's code)

CUSTOMS BRANCH WHERE TAX-FREE GOODS ARE TRANSPORTED TO (Signature, stamp of officer's code)

Form 07/BCQT

Name of Enterprise Engaged in Tax-Free Goods Business Tax code: Fax:

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------

REPORT ON SETTLEMENT OF TAX-FREE GOODS BUSINESS

Year: …

Serial number	Name of Goods	Product Code	Unit of Measurement	Quantity				Remarks
				Beginning inventory	Received during period	Exported During the Period	Ending inventory
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
1	Item A	AP12345	Bottles/ Bars/ Packs/ Pieces/ Units...

(GENERAL) MANAGER (Signature, full name)

Date …day …month …year … LEGAL REPRESENTATIVE OF THE ENTERPRISE (signature, full name, stamp)

Note:

- Column (3) product code is the enterprise's tracking code for goods;

- The report includes accompanying gifts if any.