Decision No. 39/2015/QĐ-TTg amends and supplements certain articles of the Regulation on duty-free sales applicable to international flights of Vietnamese airlines. Notably, it expands the eligible buyers for duty-free purchases on aircraft and provides detailed regulations on such purchases.
适用范围
Air carriers established and operating under Vietnamese law, passengers on international flights of this carrier, customs authorities, and enterprises engaged in duty-free sales.
要点
- Vietnamese air carriers → may sell duty-free goods to outbound passengers and inbound passengers on aircraft.
- Passengers on international flights of Vietnamese air carriers → may purchase duty-free goods upon departure or entry into Vietnam according to the allowance for tax-free baggage.
- Duty-free shops → must copy and retain passports and boarding passes of duty-free purchasers.
- Flight attendants → must record complete information about duty-free purchasers and hand over such information to enterprises engaged in duty-free sales for data entry into the management system.
- Enterprises engaged in duty-free sales → must enter relevant data related to sales on flights into the networked software management system connected to the customs authority.
🌐 本文件的社会影响
- Positive impact: Enhances convenience for passengers when shopping on international flights, generating additional revenue for airlines and enterprises engaged in duty-free sales.
- Negative impact: May increase administrative burden on flight attendants and customs authorities.
❓ 常见问题
Who is eligible to purchase duty-free goods on board?
Passengers on international flights of Vietnamese air carriers when departing or entering Vietnam.
What is the allowance for tax-free baggage?
According to Decision No. 31/2015/QĐ-TTg, the allowance for tax-free baggage is specified.
Which documents need to be presented when purchasing duty-free goods?
Passport stamped with entry stamp and boarding pass.
Who is responsible for guiding the implementation of this Decision?
The Ministry of Finance and the Ministry of Industry and Trade.
When does this Decision take effect?
From November 1, 2015.
全文
Pursuant to …;
Amending and supplementing certain provisions of the Regulation on duty-free sales 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 Government Prime Minister
The Government Prime Minister issues this Decision to amend and supplement certain provisions of the Regulation on duty-free sales 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 Government Prime Minister.
____________________
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Considering the proposal of the Minister of Finance,
Amending and supplementing certain provisions of the Regulation on duty-free sales 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 Government Prime Minister, as follows:
Article 1. Amending and supplementing certain provisions of the Regulation on duty-free sales 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 Government Prime Minister, as follows:
1. Amending and supplementing Clause 3, Article 3 of the Regulation issued together with Decision No. 24/2009/QĐ-TTg as follows:
“3. On international flights of airlines established and operating under Vietnamese law, duty-free goods may be sold to passengers departing from the aircraft and passengers on board the aircraft arriving in Vietnam.”
2. Amending and supplementing Clause 2, Article 5 of the Regulation issued together with Decision No. 24/2009/QĐ-TTg as follows:
“2. The buyers of duty-free goods are passengers on international flights of airlines established and operating under Vietnamese law who purchase duty-free goods on board the aircraft when departing, or during an international flight arriving in Vietnam.”
3. Amending and supplementing Clause 3, Article 1 of Decision No. 44/2013/QĐ-TTg as follows:
“5. The subjects and conditions for purchasing duty-free goods are persons entering the country and passengers on international flights arriving in Vietnam:
a) Persons entering the country immediately after completing entry formalities may purchase duty-free goods at the international airport entry checkpoint; they may not purchase duty-free goods after leaving the area managed, inspected, and controlled by customs authorities at the international airport entry checkpoint;
b) Persons entering the country must present their passport stamped with an entry stamp and boarding pass. Duty-free shops must make copies and retain one of these documents.”
c) Passengers purchasing duty-free goods on international flights arriving in Vietnam must present their passports and boarding passes. Cabin crew must record full information: Name of purchaser, passport number, flight number, seat number.
The cabin crew team will compile documents, record relevant information about purchasers of duty-free goods, and hand over to the enterprise engaged in duty-free sales to enter data related to sales of the flight into the networked software management system connected to customs authorities immediately after the aircraft completes entry formalities.”
4. Amending and supplementing Clause 4, Article 1 of Decision No. 44/2013/QĐ-TTg as follows:
“4. Persons entering the country and passengers on international flights arriving in Vietnam may purchase duty-free goods according to the tax-free baggage allowance specified in Decision No. 31/2015/QĐ-TTg dated August 4, 2015 of the Government Prime Minister regarding tax-free baggage allowances, movable assets, gifts, samples exempt from taxes, tax exemptions, and non-tax liabilities.”
Article 2. This Decision takes effect from November 1, 2015.
The Ministry of Finance and the Ministry of Industry and Trade are responsible for guiding the implementation of this Decision.
Article 3. The Minister, Heads of Ministries equivalent to Ministries, Heads of agencies under the Government, Chairmen of People's Committees of provinces and centrally governed cities, and related organizations and individuals are responsible for implementing this Decision./.
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