Decision No. 206/2003/QĐ-TTg amends the regulations on tax-free shops, adding new provisions such as opening shops at international airports and downtown areas, affixing stamps to imported goods sold at tax-free shops, and the responsibilities of enterprises in selling to eligible customers. The Decision takes effect fifteen days after its publication in the Official Gazette.
Đối tượng áp dụng
Enterprises operating tax-free goods, Ministry of Finance, Ministry of Trade, Customs, and other competent authorities.
Các điểm cốt lõi
- Enterprises operating tax-free goods may open shops at international airports and downtown areas to serve incoming passengers, outgoing passengers waiting for departure, and diplomatic personnel (Article 4).
- Imported goods sold at tax-free shops must be stamped with 'VIET NAM DUTY NOT PAID' issued by the Ministry of Finance (Article 5).
- Crew members may purchase tax-free goods for personal use during their ship's stay at Vietnamese ports, and tax-free goods for common use by crew members as well as for subsequent voyages must be supervised by Customs (Article 8).
- Enterprises operating tax-free goods are responsible for selling to eligible customers, adhering to specified quantities, and ensuring the quality of goods (Article 11).
🌐 Tác động xã hội từ văn bản này
- Positive impact: Facilitating shopping for tourists at tax-free shops, increasing revenue for enterprises operating tax-free goods.
- Negative impact: May cause difficulties in managing and supervising the quality of goods sold.
❓ Câu hỏi thường gặp
Where can enterprises operating tax-free goods open shops?
Enterprises operating tax-free goods are permitted to open shops at international airports and downtown areas (Downtown Duty Free Shop) to serve incoming passengers, outgoing passengers waiting for departure, and diplomatic personnel.
What stamp must be affixed to imported goods sold at tax-free shops?
Imported goods sold at tax-free shops must be stamped with 'VIET NAM DUTY NOT PAID' issued by the Ministry of Finance.
What types of tax-free goods can crew members purchase?
Crew members may purchase tax-free goods for personal use during their ship's stay at Vietnamese ports, which can be used on board and outside Vietnamese territorial waters. The Ministry of Finance will specify the types of goods and quantities.
What are the responsibilities of enterprises operating tax-free goods?
Enterprises operating tax-free goods must be responsible under the law for selling to eligible customers, adhering to specified quantities, and ensuring the quality of goods.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
Toàn văn
Pursuant to …;
Amending the Regulations on Duty-Free Shops issued together with Decision No. 205/1998/QĐ-TTg
________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Customs Law dated September 26, 2001;
At the proposal of the Minister of Trade,
DECISION:
Article 1. Amending and supplementing certain provisions of the Regulations on Duty-Free Shops issued together with Decision No. 205/1998/QĐ-TTg dated October 19, 1998 of the Government, as follows:
1. Clause 3 and Clause 4 of Article 4 shall be amended and supplemented as follows:
"3. The establishment of duty-free shops serving inbound passengers at some international airports and the establishment of downtown duty-free shops (Downtown Duty Free Shop) serving inbound passengers, outbound passengers waiting for departure, and duty-free shops serving diplomatic personnel under Decree No. 73/CP dated July 30, 1994 of the Government shall be carried out by
2. Clause 4 of Article 5 shall be amended and supplemented as follows:
"4. Goods imported for sale at duty-free shops must be affixed with the stamp "VIETNAM DUTY NOT PAID" issued by the Ministry of Finance."
3. Subpoint d of Article 8 shall be supplemented and amended as follows:
"d. Crew members may purchase duty-free goods for personal use during the ship's stay at Vietnamese ports to be used on board and outside Vietnamese territorial waters. The Ministry of Finance shall take the lead and coordinate with the Ministry of Trade to specify the types and quantities of duty-free goods that crew members can purchase in accordance with the duration of the ship's stay at Vietnamese ports.
Duty-free goods for the common needs of crew members during the ship's stay at Vietnamese ports shall be sold based on orders from the captain or the ship's representative for use on board.
Duty-free goods for the crew members' next voyage shall be sold based on orders from the captain or the ship's representative. These goods shall be subject to customs supervision until the ship departs from the port."
4. Article 11 shall be amended and supplemented as follows:
"Article 11. Responsibilities of enterprises operating duty-free goods. Enterprises operating duty-free goods shall be responsible under the law for selling goods to the correct subjects, within the prescribed quantities, and ensuring the quality of the goods."
Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER ITS PUBLICATION IN THE OFFICIAL GAZETTE.
Article 3. Ministers, Heads of ministerial-level agencies, Heads of agencies attached to the Government, Chairpersons of People's Committees of provinces and centrally governed cities shall be responsible for guiding and implementing this Decision.
Tải văn bản
Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: