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DECISION

PROMULGATING THE REGULATION ON TRADING IN DUTY-FREE GOODS

THE PRIME MINISTER

Pursuant to the December 25, 2001 Law on Organization of the Government;
At the proposal of the Minister of Finance,

DECIDES:

Article 1. To promulgate together with this Decision the Regulation on trading in duty-free goods.

Article 2. This Decision takes effect on July 1, 2009. To annul the Prime Minister's Decision No. 205/1998/QD-TTg of October 19, 1998, and Decision No. 206/2(K)3/QD-TTg of October 7, 2003.

Article 3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial-level People's Committees shall implement this Decision.-

REGULATION

ON TRADING IN DUTY-FREE GOODS
(Promulgated together with the Prime Minister's Decision No. 24/2009/QD-TTg of February 17, 2009)

Article 1. General provisions

1. Trading in duty-free goods means the sale of these goods to entities eligible for tax incentives under Articles 4 and 6 of this Regulation.

2. Duty-free shops are places for traders to sell duty-free goods prescribed in Article 3 of this Regulation.

3. Provisions on duty-free goods:

a/ Goods sold at duty-free shops are goods produced in Vietnam and imported goods which are permitted for circulation in accordance with law;

b/ Duty-not-paid imported goods which are sold at duty-free shops shall be managed under regulations applicable to temporarily imported goods and may be stored at duty-free shops for not more than 365 days from the date of completion of customs procedures for the imported goods lot;

c/ Duty-paid imported goods and goods produced in Vietnam which are sold at duty-free shops are considered exported goods and managed under regulations applicable to temporarily exported goods: and may be stored at duty-free shops for not more than 365 days from the date of completion of customs procedures for the exported goods lot;

d/ When necessary to extend the storage duration of temporarily imported or temporarily exported goods at duty-free shops, traders shall send a written extension request to the customs offices; each extension duration shall not exceed 180 days for each lot of imported or exported goods;

e/ If duty-free goods are sold on the domestic market, traders shall comply with legal provisions like commercially imported goods;

f/ Broken, damaged, deteriorated and poor-quality goods may not be sold for consumption; traders shall make records on the state of goods and get them certified by customs offices, organize the destruction of the goods according to regulations on destruction of discarded goods under customs supervision and report on the results of goods destruction to the General Department of Customs.

4. Currencies used in transactions at duty-free shops are Vietnam dong, US dollar and EURO.

Article 2. Grant of permits for duty-free goods trading

To deal in duty-free goods, traders must possess operation licenses granted by People's Committees of provinces or centrally run cities where exist international border gates in the form of business registration certificate or investment certificate which is also the business registration certificate as prescribed by the Investment Law, the Enterprise Law and the Commercial Law.

Article 3. Locations of duty-free shops

1. Duty-free shops may be located at departure lounges of international airports and seaports, road or railway border gates to serve passengers on exit or in transit (including drivers and attendants in vehicles on exit or in transit).

2. Duty-free shops may be located downtown (downtown duty-free shops) to serve people pending departure, persons entitled to diplomatic privileges and immunities and those eligible for tax incentives as prescribed by the Prime Minister.

3. Duty-free goods may be sold aboard international flights of airlines established and operating under Vietnam's law to outbound passengers.

4. Computers at traders' duty-free shops or duty-free goods warehouses must be linked to the customs network so as to ensure the management of duty-free sales under the guidance of the General Department of Customs, and be certified in writing by the Ministry of Finance as fully meeting the inspection and control conditions.

Article 4. Tax policies applicable to goods sold at duty-free shops

1. Goods sold at duty-free shops are not liable to excise lax and value-added tax and exempted from import duty, if they are imported goods.

2. Duty-paid imported goods and goods produced in Vietnam which are sold at duty-lice shops are eligible for tax refund in accordance with current laws.

3. Cigarettes, beers, liquors and electric appliances on sale at duty-free shops must be affixed with the "VIETNAM DUTY NOT PAID" stamps issued by the Ministry of Finance. The Ministry of Finance shall specify the positions for affixing the "VIETNAM DUTY NOT PAID" stamps on these goods items. Other goods items are not required to be affixed with the stamp.

Article 5. Persons and conditions for purchase of duty-free goods

1. Persons eligible and conditions for purchase of duty-free goods applicable to passengers on exit or in transit:

a/ After completing exit or transit procedures, passengers on exit or in transit through Vietnam's international border gates may purchase duty-free goods;

b/ When purchasing goods, passengers on exit or in transit shall produce their passports or laisser-passers already checked for exit or produce their boarding passes, for passengers traveling by air;

c/ Persons pending departure who purchase duty-free goods at downtown duty-free shops shall produce valid passports and tickets with registered dates of departure. Goods shall be received at departure lounges of the border gates of departure.

2. Passengers onboard international flights of airlines set up and operating under Vietnam's laws may purchase duty-free goods sold on outbound airplanes.

3. Agencies, organizations and individuals entitled to diplomatic privileges and immunities and subjects eligible for tax incentives, when purchasing goods, must produce duty-free goods quota books or written certifications of their managing ministries or branches, together with their passports or identity cards issued by the Vietnamese Ministry of Foreign Affairs, in case of purchasing goods for individuals, or diplomatic notes or introduction letters of agencies or organizations, in case of purchasing goods for agencies or organizations.

4. Crew members working on international seagoing ships (including ships bearing foreign nationalities and ships bearing Vietnamese nationality and operating on international routes) may purchase goods for personal use or common activities during in the time their ships anchor at Vietnamese seaports while staying onboard or outside Vietnam's territorial waters.

Article 6. Quantitative limits on purchased duty-free goods

1. Passengers on exit or in transit may purchase duty-free goods without any quantity and value restrictions but shall take responsibility for carrying out the procedures for importing these goods into the country of arrival and for their quantitative limits. In case of purchasing duty-free goods valued in excess of the level of foreign currencies or Vietnam dong subject to customs declaration prescribed by the State Bank of Vietnam, passengers on exit shall, when purchasing goods, produce to goods sellers documents proving the origin of these sums of foreign currencies or Vietnam dong as prescribed by the State Bank of Vietnam.

Passengers who exit with passer-laissers may purchase duty-free goods like those who exit with valid passports.

2. Subjects entitled to diplomatic privileges and immunities and subjects eligible for tax incentives may purchase duty-free goods within the quantitative limits prescribed by the Prime Minister.

3. For crew members working onboard international seagoing ships defined in Clause 4, Article 5 of this Regulation, the Ministry of Finance shall specify duty-free goods items and their quantitative limits.

a/ Duty-free goods for common activities of crew members during the time their ship anchors at Vietnamese seaport shall be sold on the order placed by the ship master or representative for use onboard;

b/ Duty-free goods for crew members during the next voyage shall be sold on the order placed by the ship master or representative. These goods shall be subject to customs supervision until the ship leaves the port.

c/ Goods orders may be made in the form of paper document or sent through e-mail or fax.

Article 7. Responsibilities of traders

1. To take responsibility before law for the sale of duty-free goods to eligible subjects within the prescribed quantitative limits and the observance of current law provisions and this Regulation.

2. To take responsibility before law for goods quality and food hygiene and safety according to current laws.

3. Biannually and annually, traders shall report to the Ministry of Finance (the General Department of Customs) on the sale of duty-free goods under the guidance of the Ministry of Finance (the General Department of Customs).

Article 8. Handling of violations

1. All concerned individuals and organizations that violate the provisions of this Regulation shall be handled in accordance with law.

2. Traders who violate this Regulation shall, depending on the nature and severity of their violations, be suspended from operation, administratively handled or examined for penal liability in accordance with law.

Article 9. Organization of implementation

1. Traders permitted to trade in duty-free goods before the date of promulgation of this Regulation are not required to carry out procedures for business licensing.

2. The Minister of Finance shall guide the implementation of this Regulation.

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