Circular No. 207/2015/TT-BTC amends and supplements Circular No. 148/2013/TT-BTC dated October 25, 2013, issued by the Minister of Finance guiding the implementation of the Regulations on Duty-Free Sales issued together with Decision No. 4/2009/QĐ-TTg dated February 17, 2009, of the Prime Minister, and Decision No. 44/2013/QĐ-TTg dated July 19, 2013, regarding amendments and supplements to certain provisions of the Regulations on Duty-Free Sales issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009, of the Prime Minister.

CIRCULAR

AMENDING AND SUPPLEMENTING THE CIRCULAR NO. 148/2013/TT-BTC DATED OCTOBER 25, 2013 OF THE MINISTER OF FINANCE GUIDING THE IMPLEMENTATION OF THE REGULATION ON THE BUSINESS OF SELLING DUTY-FREE GOODS ISSUED TOGETHER WITH DECISION NO. 24/2009/QĐ-TTg DATED FEBRUARY 17, 2009 OF THE PRIME MINISTER AND DECISION NO. 44/2013/QĐ-TTg DATED JULY 19, 2013 ON AMENDING AND SUPPLEMENTING SOME ARTICLES OF THE REGULATION ON THE BUSINESS OF SELLING DUTY-FREE GOODS ISSUED TOGETHER WITH DECISION NO. 24/2009/QĐ-TTg DATED FEBRUARY 17, 2009 OF THE PRIME MINISTER

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 15, 2015 of the Government detailing and providing for implementation measures of the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister of the Government promulgating the Regulation on the business of selling duty-free goods;

On the basis of Decision No. 44/2013/QĐ-TTg dated July 19 the 2013 of the Prime Minister on amending and supplementing some articles of the Regulation on the business of selling duty-free goods issued together with Decision No. Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister;

On the basis of Decision No. 39/2015/QĐ-TTg dated September 11 the 2015 of the Prime Minister of the Government on amending and supplementing some articles of the Regulation on technical business of selling duty-free goods issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 and Decision No. 44/2013/QĐ-TTg dated July 19, 2013 of the Prime Minister of the Government;

Pursuant to Decision No. 31/2015/QĐ-TTg dated August 4 the 2015 of the Prime Minister on the limit of luggage, assets in transit, gifts, presents, samples exempted from tax, tax exemption, non-taxation;

On the basis of Government Decree No. 215/2013/NĐ-CP dated December 23 of the Government stipulating the functions, tasks, powers and structure organizations under the Ministry Ministry of Finance;

At the proposal of the Director General of the General Department of Customs,

Minister of Ministry of Finance promulgating the Circular amending and supplementing Circular No. 148/2013/TT-BTC dated October 25, 2013 of Minister of Ministry of Finance on guiding the implementation of the Regulation on the business of selling duty-free goods issued together with Decision No. Decision No. 24/2009/QĐ-TTg dated February 17 the 02 the 2009 of the Prime Minister and Decision No. Decision No. 44/2013/QĐ-TTg dated July 19, 2013 on amending and supplementing some articles of the Regulation on the business of selling duty-free goods issued together with Decision No. Decision No. 24/2009/QĐ-TTg dated February 17 the 2009 of the Prime Minister of the Government.

PART I

GENERAL PROVISIONS

Article 1.

Amending and supplementing some Articles of Circular

1. Economic organizations conducting foreign exchange trading agency activities; economic organizations conducting foreign currency receipt and payment service provision activities; economic organizations conducting border country currency exchange agency activities.

"Article 1. Scope of Regulation

This Circular guides the implementation of the Regulation on the business of selling duty-free goods issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister (referred to as the Regulation issued together with Decision No. 24/2009/QĐ-TTg), Decision No. 44/2013/QĐ-TTg dated July 19, 2013 on amending and supplementing some articles of the Regulation issued together with Decision Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister (referred to as Decision No. 44/2013/QĐ-TTg) and Decision No. 39/2015/QĐ-TTg dated September 11, 2015 amending and supplementing some articles of the Regulation on the business of selling duty-free goods issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 and Decision No. 44/2013/QĐ-TTg dated July 19, 2013 of the Prime Minister (referred to as Decision No. 39/2015/QĐ-TTg); not regulating the business of selling duty-free goods in border economic zones.”

4. State Bank Branch in Border Province is the State Bank Branch in provinces sharing borders with China, Laos, and Cambodia.

"Article 2. Scope of Application

Agencies, traders, organizations, and individuals related to the content prescribed in the Regulation issued together with Decision No. 24/2009/QĐ-TTg, Decision Decision No. 44/2013/QĐ-TTg and the provisions in Decision No. 39/2015/QĐ-TTg”.

Clause 1, Clause 2, Clause 5, Clause 6, Clause 11, Clause 14 of Article 3 are amended and supplemented as follows:

"1. A trader engaged in the business of selling duty-free goods (referred to as the trader) shall be allowed to sell duty-free goods after fulfilling all conditions set out in Article 2, Article 3 of the Regulation issued together with Decision No. 24/2009/QĐ-TTg, Clause 2 of Article 1 of Decision No. 44/2013/QĐ-TTg and Clause 1 of Article 1 of Decision No. 39/2015/QĐ-TTg and being confirmed by the General Department of Customs to meet the conditions for customs inspection and supervision as stipulated in Chapter III of this Circular". stipulating 2. Goods sold at duty-free shops must be stored at the duty-free shop including the duty-free goods warehouse during the period specified in Point a, Clause 2, Article 47 of the Customs Law No. 54/2014/QH13 dated June 23, 2014. The arrangement and storage of goods in the duty-free goods warehouse must be divided into areas according to types of goods to facilitate customs inspection and supervision.

5. Duty-free goods when transported from the duty-free goods warehouse to the duty-free shop, loaded onto outbound aircraft must be accompanied by a warehouse exit form to serve customs inspection and supervision.

6. Documents related to export and import goods at duty-free shops, duty-free goods warehouses such as temporary import declaration forms, re-export declaration forms, warehouse exit forms, lists, reports must be stored in accordance with Point d, Clause 2, Article 18 of the Customs Law No. 54/2014/QH13

June 23, 2014. For documents regulated by accounting laws, the retention period shall be implemented in accordance with relevant adjustments. dated 23/06/2014. For documents regulated by accounting laws, the retention period shall be implemented in accordance with relevant adjustments.

11. Organizations provide information to buyers about the duty-free standard for imported goods; advise buyers of duty-free goods to purchase within the inbound luggage duty-free quantity standard set forth in Decision No. 31/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister so that the customs authority can collect taxes in accordance with regulations. case 14. For selling duty-free goods to buyers who are passengers on international flights arriving in Vietnam

as stipulated in Clause 2, Clause 3 of Article 1 of Decision No. 39/2015/QĐ-TTg stipulating a. Based on the schedule of international flights, the trader shall prepare a goods issuance form for each flight, the goods issuance form for each flight must include the following information: Name of goods,

unit of measurement, quantity, commodity code (if any). unit b. Before the plane lands, cabin crew shall compile information related to buyers: Buyer's name, passport number, name of goods, unit of measurement, quantity, commodity code (if any) and seal the remaining goods of the duty-free goods seller's vehicle.

b. Prior to the aircraft landing, the cabin crew shall compile information related to passengers who have made purchases: name of the purchaser, passport number, item name, unit of measurement, quantity, product code (if available), and seal the remaining duty-free merchandise inventory by the duty-free merchant.

c. Immediately after completing the entry formalities, the trader receives from the chief flight attendant two lists detailing the amount of cash and foreign currency collected from duty-free sales on the aircraft according to Model No. 02 issued together with this Circular and the amount of cash and foreign currency collected from sales on the inbound aircraft, which must be presented to the Customs authority for inspection and confirmation.

3. Clause 3, Clause 4, and Clause 5 of Article 4 shall be amended and supplemented as follows:

“3. Responsibilities of the Customs Sub-Department managing duty-free goods trading (hereinafter referred to as Customs):

a) Implement customs management and supervision tasks over duty-free sales activities within its jurisdictional area;

b) Process customs procedures for goods issued subject to duty-free sales in accordance with regulations applicable to export and import trade goods and managed under the temporary importation and re-export regime;

c) Collect taxes in accordance with regulations for cases where customers purchase goods exceeding the tax-exempt quantity standards set forth stipulating in Decision No. 31/2015/QĐ-TTg dated August 4, 2015 of the Government;

d) Based on the request of the duty-free sales trader, extend the retention period in accordance stipulating with point a, Clause 2, Article 47 of the Customs Law No. 54/2014/QH13 dated June 23, 2014;

đ) Monitor and urge the duty-free sales trader to settle export and import declarations;

Settle import and export declarations of duty-free goods of the duty-free sales trader;

e) The Head of the Customs Sub-Department decides on measures for inspection and supervision in accordance with laws on customs and appropriate to the management requirements of customs;

g) Customs manages imported and exported goods for sale at duty-free shops through the duty-free sales management program of the trader that is conclude connected to the customs authority (or through coastal radio stations. the trader's record books) in case the software management program ceases operation due to damage, repair, or maintenance;

h) Prepare a record confirming the removal of seals in accordance with Clause 9, Article 3 of this Circular (the record includes the following contents: name of item, serial number of each seal affixed, total number of seals removed, time and place of execution), the record must have signatures confirming from both the trader and Customs;

i) Regularly organize work to inspect and settle customs declarations for imports and exports as prescribed; during the management, monitoring, and settlement of customs declarations for imported and exported goods, if violations by the trader are discovered, b) Procurement contracts for goods and services (for expenditures with contract values of twenty million dong or more). If the expenditure requires tender selection according to the Law on Bidding, the unit shall also submit: Decision approving the tender selection results; they will be handled according to the nature and severity of the violation in accordance with the law;

k) Organize work to inspect and supervise in accordance with the law regarding the duty-free sales activities of the trader; or regarding inventory at duty-free shops and warehouses for duty-free goods; or checking and comparing customer lists who have purchased duty-free goods and passenger lists of international flights arriving in Vietnam.

4. For duty-free sales to passengers on aircraft implementing international flights to Vietnam as stipulated in Clause 2 and Clause 3 of Article 1 of Decision No. 39/2015/QĐ-TTg:

a) Supervise the loading of goods onto vehicles and confirm on the cargo receipt form (Model No. 01 issued together with this Circular) established by the trader clearly indicating the customs seal number;

b) Supervise the delivery of the cargo vehicle to the aircraft door;

c) Supervise unsold goods recovered from international flights.

c.1) Unsold goods on international flights must be sealed by the duty-free sales trader before the cargo vehicle is taken off the aircraft;

c.2) Supervise the cargo vehicle from the aircraft to the warehouse for storage;

c.3) Conduct inspections and supervision of the cargo vehicle entering the warehouse and confirm on the warehouse receipt form of the trader;

d) Inspect and confirm two lists detailing the amount of cash and foreign currency (according to Model No. 02 issued together with this Circular) presented by the trader immediately after receiving from the chief flight attendant, keeping one copy and transferring one copy to the trader.

5. Cease operations of duty-free shops in cases where the conditions specified in the Regulations issued together with Decisions No. 24/2009/QĐ-TTg, No. 44/2013/QĐ-TTg, and No. 39/2015/QĐ-TTg of the Prime Minister are not fully met.

4. Clause 2 of Article 5 shall be amended and supplemented as follows:

“2. Declare and pay taxes to the customs authority for the portion exceeding the tax-exempt limit specified in Decision No. 31/2015/QĐ-TTg dated August 4, 2015 of the Government.”

5. Clause 1 of Article 8 shall be amended as follows:

“1. Immediately upon selling goods, the salesperson requests the buyer to present their Passport, Boarding Pass (buyers who are flight attendants or crew members do not need to present the Boarding Pass) and is responsible for entering the following information into the computer:

a) Full name of the buyer as stated on the Passport/travel document.

b) Passport number or travel document number;

c) Flight number (flight), dated date recorded on the Boarding Pass for outbound and transit passengers by air; or departure date of the means of transport for outbound and transit passengers by road, rail, or sea port.

d) Name of the item and unit of measurement must be accurately recorded according to the declaration on the import declaration form.

đ) Quantity and value.

In cases where outbound passengers purchase duty-free goods with a total value exceeding the threshold set for transactions in the local currency as Industry and regulated by the State Bank of Vietnam, the outbound passenger must present to the salesperson proof of origin of the transaction currency as Industry and prescribed by the State Bank of Vietnam and provide a copy of the proof of origin of the transaction currency for submission in the settlement file as stipulated in Chapter VII of this Circular.” stipulating issued by the State Bank of Vietnam and a copy of the document proving the origin of the currency used in the transaction for presentation in the liquidity management file as prescribed in Chapter VII of this Circular.”

6. Article 9 is amended and supplemented as follows:

“Article 9. Objectives are individuals1. Fulfilling requirements stipulated in Article 13 of Decree No. 135/2021/NĐ-CP.entering the country at international airport ports of entry as stipulated in Clause 2, Article 1 of Decision No. 44/2013/QĐ-TTg and Clause 3, Article 1 of Decision No. 39/2015/QĐ-TTg

When selling goods, the salesperson must perform all tasks specified in Clause 1 and Clause 2 of Article 8 of this Circular, while:

1. For individuals entering the country at international airport ports of entry as stipulated in Clause 2 and Clause 3 of Article 1 of Decision No. 44/2013/QĐ-TTg

A copy of the passport (the page with the photo and the entry stamp from the border police) or a boarding pass.

2. For passengers on international flights to Vietnam as specified in Clause 2 and Clause 3, Article 1 of Decision No. 39/2015/QĐ-TTg.

When selling goods, flight attendants must record all information including: customer name, passport number, flight number, boarding pass number, item name, unit of measurement (accurately according to the declaration form), quantity, value on the sales invoice.

Within 24 hours from the time the aircraft is parked at the designated position at the international airport, the trader must declare on the software management program for duty-free sales the following contents: buyer's full name, flight number, date of flight, item name, quantity, value, total quantity, total value.

3. For customers purchasing duty-free goods exceeding the standard tax exemption quantity as stipulated in Article 3 of Decision No. 31/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister, the trader shall notify the customs department at the port of entry to collect taxes as prescribed. Upon notification, submit two Declaration Forms (Form No. 03/PTBHVDM - Declaration Form for Exceeding Quota Sales) and receive back one Declaration Form signed and stamped by the customs officer at the port of entry.

7. Point c, Clause 1 and Clause 3 of Article 13 are amended and supplemented as follows:

"c. In addition to the goods specified in point a, Clause 1 of this Article, crew members may purchase other goods at duty-free shops to serve their personal living needs."

3. In cases where international seaports do not have duty-free shops, duty-free shops located within the province or city where the international seaport is situated or the nearest province or city with a duty-free shop are permitted to sell to the subjects as stipulated in Clause 4, Article 5 of the Regulation issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister.

The customs authority managing the duty-free shop has the responsibility to supervise goods from the duty-free shop until they are under the supervision of the customs authority at the exit port.

When exporting goods from the warehouse/shop to the ship that has placed an order, the trader must issue a Warehouse Exit Form/Shop Exit Form detailing each item, quantity, value, and submit it to the customs authority at the exit port. The sale procedures shall be carried out in accordance with the provisions of Clause 1 and Clause 2 of this Article.

Article 2.

Effectiveness

1. This Circular takes effect from February 10, 2016.

2. The Director of the General Department of Customs shall instruct the Directors of the Customs Departments of relevant provinces and cities to be responsible for organizing management, monitoring, and implementing the guidance contents of this Circular.

3. Duty-free traders and related organizations and individuals shall be responsible for implementing the relevant contents of this Circular.

Form No. 01

NAME OF TRADER...
Number …

GOODS HANDOVER FORM

(1) Vehicle number: ...Flight date and time: ...Destination: ...

(2) Goods handed over from: ...

(3) Handover time: ...

Note: - At section (2), clearly state whether goods are handed over from the warehouse to the vehicle or from the vehicle to the warehouse.

- If the trader tracks goods using a specific code, enter it in column (8); if not, leave this column blank.

Form No. 02

NAME OF TRADER...
Number …

DUTY-FREE SALES CASH AND FOREIGN CURRENCY RECEIVED ON AIRCRAFT REPORT

Flight number ...from airport ...to airport ...

Vehicle number: ...Flight date and time: ...

Name of person handing over money: ...

Position: ...