Circular No. 199-TC/TCT requests duty-free sales units to report on importation, sale, and inventory of duty-free goods to the Ministry of Finance before January 30, 1997, with particular emphasis on imported alcohol.
Scope of application
[Duty-free sales units; Ministry of Trade; General Department of Customs; People's Committees of provinces and centrally governed cities; Provincial Tax Departments]
Key points
- Duty-free sales units must report on importation, quantity and value of sold goods, settlement of tax exemptions, and inventory (Point 1).
- The Ministry of Trade provides information on import licenses for duty-free goods to duty-free sales units (Point 2).
- The General Department of Customs compiles reports on importation and settlement of duty-free sales of goods at international airports, seaports, and Downtown Free Shops (Point 3).
- The Tax Department coordinates with the Customs Department to check the affixing of stamps on duty-free goods and submit reports to the Ministry of Finance by January 30, 1997 (Point 4).
- People's Committees of provinces and centrally governed cities direct competent agencies to strengthen inspection, supervision, and implement reporting requirements as requested by the Ministry of Finance (Point 4).
🌐 Social impact of this document
- Strengthen management of duty-free sales activities, particularly imported alcohol.
- Minimize smuggling and commercial fraud in the field of duty-free sales.
- Directly affected are duty-free sales units which must provide detailed and timely reports.
❓ Frequently asked questions
What information must duty-free sales units report?
Report on importation, quantity and value of sold goods, settlement of tax exemptions, and inventory (Point 1).
What is the final deadline for submitting reports?
By January 30, 1997.
What responsibility does the Tax Department have in implementing this circular?
Coordinate with the Customs Department to check the affixing of stamps on duty-free goods and submit reports to the Ministry of Finance (Point 4).
What role do People's Committees of provinces and centrally governed cities play in this circular?
Direct competent agencies to strengthen inspection, supervision, and implement reporting requirements as requested by the Ministry of Finance (Point 4).
What task does the Ministry of Trade have in this circular?
Provide information on import licenses for duty-free goods to duty-free sales units (Point 2).
Full text
LETTER
OF THE MINISTRY OF FINANCE NO. 199 TC/TCT ON JANUARY 21, 1997 REGARDING REPORTING ON THE SITUATION OF DUTY-FREE SALES
Respected:
- General Department of Customs
- Provincial People's Committees directly under the Central Government
- Provincial Tax Departments
- Ministry of Trade
- Units engaged in duty-free sales
||| Pursuant to the directive of the Prime Minister in Circular No. 6614/KTTH dated December 24, 1996 regarding proposals for managing imported liquor, the Ministry of Finance hereby provides the following opinions:
1. The Ministry of Finance requests units engaged in duty-free sales serving the subjects specified in Decree No. 73/CP dated July 30, 1994 of the Government and those serving passengers at international airports, seaports, downtown free shops to promptly report on the situation of imported goods, quantities sold, quantities settled for duty-free importation (and special consumption tax), quantities remaining in stock at the time of reporting, and proposed recommendations. In particular, details should be provided on imported liquor. The report shall be sent to the Ministry of Finance (General Department of Taxation - No. 10 Phan Huy Chu Street, Hanoi). The latest date for submission of the report is January 30, 1997 - The report shall be submitted using the attached form.
2. The Ministry of Finance requests the Ministry of Trade to cooperate in providing information and data on goods granted import licenses to serve the subjects exempted from duties by units engaged in duty-free sales.
It is requested that the General Customs Department compile and submit reports to the Ministry of Finance on the situation of imported goods and settlement of duty-free imports by units engaged in duty-free sales at seaports and international airports in Vietnam in accordance with Circular No. 107 TC/TCT dated December 30, 1993 of the Ministry of Finance and downtown free shops. In particular, details should be provided on imported liquor.
3. The Ministry of Finance requests provincial tax bureaus to coordinate with customs offices to inspect the implementation of the stamping system on duty-free goods sold by units permitted to sell duty-free goods within their jurisdiction in accordance with the spirit of Circular No. 55 TC/TCT dated September 16, 1996 of the Ministry of Finance. Inspection results shall be reported to the Ministry of Finance (General Department of Taxation) no later than January 30, 1997.
ANNEX
(Attached to Circular No. 199 TC/TCT dated January 21, 1997 of the Ministry of Finance)
UNIT...
REPORT ON THE SITUATION OF IMPORTS AND DUTY-FREE SALES
| ST | Name of Goods | Imported Portion | Goods Sold and Duty-Free Settlement | Goods Sold and Duty-Free Settlement | Remaining Goods | Remarks (4) | |||||||||
| d.1. Amount of taxable income in Vietnam: |
| Customs Declaration No... Date | Quantity | Value | Import Duty Due | Quantity | Value | Import Duty Due | Quantity | Value | Import Duty Due | Quantity | Value | Import Duty Due | note |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13=4-7-10 | 14=5-8-11 | 15=6-9-12 | 16 |
| 1 2 ... ... | Item A Item B .......... ..........
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| (*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. |
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... Date Month Year 1997
Head of the unit
(Signature - Stamp)
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