Decision No. 44/2013/QĐ-TTg Amending and Supplementing Certain Articles of the Regulation on Duty-Free Sales Issued Together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Government Prime Minister

Pursuant to …;

Regarding amendments and supplements to certain articles of the Regulations on duty-free sales

issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister

of the Government

____________________

Pursuant to the Law on Organization of the Government dated December 25, 2001;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision regarding amendments and supplements to certain articles of the Regulations on duty-free sales issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister of the Government.

Article 1.Amendments and supplements to certain articles of the Regulations on duty-free sales issued together with Decision No. 24/2009/QĐ-TTg dated February 17, 2009 of the Prime Minister of the Government are as follows:

1. Amend Clause 4 and supplement Clause 5 of Article 1 as follows:

“4. The currencies used in transactions at duty-free shops include:

a) Vietnamese dong;

b) Convertible foreign currencies according to the regulations of the State Bank of Vietnam;

c) The currency of countries sharing borders at duty-free shops located in border areas.

5. The importation of tobacco products for duty-free sales shall be carried out in accordance with the permit and guidance of the Ministry of Industry and Trade.”

2. Amend and supplement Clause 1 of Article 3 as follows:

“1. At international border gates:

a) The location of duty-free shops at international airport, seaport, land, and railway border gates to serve outbound and transit passengers (including drivers and service staff on outbound and transit conveyances) shall be within the quarantine area and under the supervision of customs authorities;

b) The location of duty-free shops at international airport border gates to serve inbound passengers (excluding drivers and service staff on inbound conveyances) shall be within the management, inspection, and control area of customs authorities.”

3. Supplement Clause 5 of Article 5 as follows:

“5. The subjects and conditions for purchasing duty-free goods are inbound passengers:

a) Inbound passengers who complete entry formalities may purchase duty-free goods immediately at the international airport entry gate; they may not purchase duty-free goods after leaving the management, inspection, and control area of customs authorities at the international airport entry gate;

b) When purchasing duty-free goods, inbound passengers must present their passport stamped with an entry stamp or boarding pass. Duty-free shops must retain a copy of one of these documents.”

4. Supplement Clause 4 of Article 6 as follows:

“4. Inbound passengers may purchase duty-free goods according to the tax-free baggage allowance specified in Decree No. 66/2002/NĐ-CP dated July 1, 2002 of the Government on the tax-free baggage allowance for outbound and inbound travelers and gifts imported duty-free.”

Article 2.This Decision takes effect from September 15, 2013.

1. The Ministry of Finance and the Ministry of Industry and Trade are responsible for guiding the implementation of this Decision.

2. The Ministry of Finance is responsible for strictly managing to prevent abuse and tax evasion.

Article 3.Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial and municipal People's Committees, and related organizations and individuals are responsible for implementing this Decision./.