II. PROVISIONS APPLICABLE TO DUTYFREE GOODS TRADERS
Article 4. Sale of duty-free goods as a business line
1. Traders may sell duty-free goods only when they fully satisfy the conditions specified in Article 2 and Clause 4. Article 3 of the Regulation.
2. Traders shall ensure that computer networks at their duty-free shops and stores are connected with those of district-level Customs Departments managing the sale of duty-free goods (below referred to as customs offices) under Clause 4, Article 3 of the Regulation, specifically as follows:
a/ For duty-free shops:
- Upon selling goods, salespersons shall enter the following data onto the computer and transmit them to customs offices:
+ Name of buyer;
+ Number of passport or laissez-passer;
+ Flight number and date shown on the boarding pass, for passengers on exit or entry by air:
+ Number of ticket with registered date of exit (for persons waiting exit);
+ Goods appellation, quantity and value.
- At the end of a working day, salespersons shall transmit to customs offices data on inventory at their shops (including goods appellations, codes, quantities and values).
b/ For warehouses of duty-free goods:
- Right after goods are warehoused or ex-warehoused (to duty-free shops or airplanes) warehouse keepers shall enter data thereon onto the computer and transmit the following data to customs offices:
+ Goods appellation, code, quantity and value;
+ Warehoused/ex-warehoused goods under customs declaration No....dated....made at border-gate customs office....
- On the last working day of every week, warehouse keepers shall transmit data on warehouse inventory (goods appellations, codes, quantities sand values) to customs offices.
3. Traders shall send to Customs Departments of provinces or centrally run cities where they locate their duty-free shops and warehouses dossiers of request for certification of eligibility for inspection and control of duty-free shop or warehouse locations under Clause 4, Article 3 of the Regulation. Such a dossier comprises:
- A written request (enclosed with the site plan): one original;
- The business registration certificate or investment certificate: one notarized copy.
4. After receiving traders' dossiers of request and conducting physical inspection, provincial-level Customs Departments shall report inspection results to the Customs Directorate for written certification of eligibility or ineligibility for customs inspection and control of duty-free shop and warehouse locations proposed by traders.
Article 5. Responsibilities of duty-free goods traders
Apart from the responsibilities specified in the Prime Minister's Decision No. 24/2009/QD-TTg of February 17, 2009, the Ministry of Finance gives the following specific guidance:
1. Duty-free shops and warehouses may only store goods for which customs procedures have been completed. Goods items in shops and warehouses must be properly placed to facilitate customs inspection when necessary.
2. After completing import procedures or before exporting goods from warehouses to shops for sale, traders shall stick "VIETNAM DUTY NOT PAID" stamps on each goods item, for imports required to be stuck with such stamps.
3. Since duty-free goods are managed like temporarily imported or exported goods, traders shall take full responsibility before law for goods quality and food hygiene and safety upon carrying out customs procedures or selling goods under law.
4. Traders shall send monthly sales reports (made according to a set form) to customs offices in the first week of the subsequent month for the latter's inspection, monitoring (conciliation) and liquidation of import declarations.
5. Based on monthly reports, biannually and annually, traders shall report on sale of duty-free goods to the Customs Directorate.
Tìm kiếm
Thông tư 120/2009/TT-BTC hướng dẫn Quy chế về kinh doanh bán hàng miễn thuế kèm theo Quyết định 24/2009/QĐ-TTg do Bộ Tài chính ban hành (Bản Word)