What entities may buy duty-free goods without any restriction in terms of quantity in Vietnam?

What entities may buy duty-free goods without any restriction in terms of quantity in Vietnam?

According to Article 8 of Decree 100/2020/ND-CP, there are only 02 entities that may buy duty-free goods without any restriction in terms of quantity, including:

- Persons exiting, transiting, passengers on international flights departing from Vietnam, or those waiting to exit as specified in Clause 1, Article 3 of Decree 100/2020/ND-CP can purchase duty-free goods without restriction on quantity and value but must take personal responsibility for the procedures and quantities for importation into the destination country.

- Entities specified in Point c, Clause 5, Article 3 of Decree 100/2020/ND-CP can purchase duty-free goods without quantity and value limitations for use on ships outside Vietnam's territorial waters after the ship has exited.

Additionally, other entities purchasing duty-free goods must adhere to the following quantities:

- Passengers on international flights arriving in Vietnam, individuals entering the country as specified in Clauses 2, 3 of Article 3 of Decree 100/2020/ND-CP can purchase duty-free goods according to the quantity limits specified in Clauses 1, 2 of Article 6 of Decree 134/2016/ND-CP.

- Entities specified in Clause 4, Article 3 of Decree 100/2020/ND-CP can purchase duty-free goods according to the quantity specified in Article 5 of Decree 134/2016/ND-CP.

- Entities specified at Points a, b, Clause 5, Article 3 of Decree 100/2020/ND-CP can purchase duty-free goods to serve personal needs, common living needs of crew members on international sea routes during the time the ship docks at a Vietnamese port. The allocation per crew member each time a ship docks at a Vietnamese port is as follows:

+ Alcohol with a content of 20 degrees or more: 1.5 liters or alcohol below 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.

+ For original bottled, jarred, canned alcohol larger than the prescribed volume but not exceeding 01 liter, the entire bottle is duty-free. If exceeding 01 liter, the excess must pay tax according to regulations;

+ Cigarettes: 200 sticks or tobacco: 250 grams or cigars: 20 sticks.

What entities may buy duty-free goods without any restriction in terms of quantity in Vietnam? (Image from Internet)

What are the goods sold at duty-free shops in Vietnam?

According to Article 6 of Decree 100/2020/ND-CP, goods sold at duty-free shops include: Temporarily imported goods from foreign countries, free trade zones, bonded warehouses; goods from the domestic market allowed to circulate according to Vietnamese law.

Specifically:

- Temporarily imported goods from foreign countries, free trade zones, bonded warehouses brought for sale at duty-free shops must not be in the list of goods banned from import, suspended from import according to foreign trade management laws.

- Goods from the domestic market that are allowed to circulate according to law and brought for sale in duty-free shops must not be in the list of goods banned from export, suspended from export. For goods subject to conditional export, they must meet the conditions stipulated by law.

Goods from the domestic market allowed to circulate according to Vietnamese law into duty-free shops are managed and supervised by customs authorities based on the notification of the list of goods into duty-free shops, duty-free warehouses of duty-free trading enterprises.

Goods sold at duty-free shops must be stored at duty-free shops, duty-free warehouses of duty-free trading enterprises.

The storage period at duty-free shops is regulated at Point a, Clause 2, Article 47 of the Customs Law 2014, specifically:

- The storage period shall not exceed 12 months from the date of completion of customs procedures.

- In justified cases, the head of the customs sub-department managing the duty-free shop may extend this period once, not exceeding 12 months.

Cigarettes, cigars, alcohol, and beer sold at duty-free shops must be stamped with the "VIET NAM DUTY NOT PAID" label issued by the Ministry of Finance. The positioning of the "VIET NAM DUTY NOT PAID" stamp follows Annex I issued with Decree 100/2020/ND-CP. The stamp must be affixed before displaying at the duty-free shop or before providing to the buyer if the goods are directly shipped from the duty-free warehouse to the buyer.

Goods that are damaged, degraded, of poor quality, expired, or unusable must not be sold for consumption: The enterprise shall make a report on the state of goods for destruction (with verification by the customs sub-department managing the duty-free shop, duty-free warehouse) and organize destruction according to regulations. Before destruction, the enterprise must notify the customs sub-department managing the duty-free shop, duty-free warehouse in writing about the specific destruction plan to organize supervisory as per regulations.

Sample goods or those used for trial purposes introduced to duty-free shops for shoppers to try (e.g., perfume scent papers, alcohol, cosmetics, perfume), bags, packaging imported to contain duty-free goods for buyers, must be separately managed by enterprises, ensuring correct purposes are maintained and a settlement report must be submitted to customs authorities according to Article 24 of Decree 100/2020/ND-CP.

What are regulations on duty-free goods buyers and buying conditions in Vietnam?

According to Article 3 of Decree 100/2020/ND-CP, entities and conditions allowed to purchase duty-free goods include:

- Exit, transit individuals after completing exit, transit procedures, passengers on international flights departing from Vietnam, or those waiting for exit can purchase duty-free goods:

+ Exit, transit passengers through international road border gates; international railway intermodal terminals, type 1 seaport border gates, international air terminals can purchase duty-free goods at shops located in the isolation area;

+ Persons waiting for exit can purchase duty-free goods at domestic duty-free shops. Duty-free goods are collected at the pick-up counter in the isolation area at the international border gate where passengers exit;

+ Tourists who are foreign nationals traveling in groups by sea, holding passports or internationally valid travel documents can purchase duty-free goods at type 1 seaports, duty-free shops in the domestic market. In case of purchasing duty-free goods domestically, tourists can collect goods at the pick-up counter in the isolation area at the type 1 seaport border gate where they exit;

+ Apart from the goods receipt locations stipulated in Clause 1, Article 3 of Decree 100/2020/ND-CP, buyers specified at Points a, b, c, Clause 1, Article 3 of Decree 100/2020/ND-CP (excluding buyers on international flights departing from Vietnam) can receive goods abroad.

- Passengers on international flights departing from Vietnam can purchase duty-free goods on departing aircraft. Passengers on international flights arriving in Vietnam can purchase duty-free goods on aircraft operating international flights to Vietnam.

- Entering individuals can purchase duty-free goods at duty-free shops located in the restricted area of international air terminals immediately after completing immigration procedures, and cannot purchase duty-free goods after leaving the restricted area at international air terminals.

- Entities enjoying privileges, exemptions in Vietnam can purchase duty-free goods at domestic duty-free shops. When purchasing duty-free goods for organization purposes, they must present a duty-free quota book. When purchasing for individuals, they must present a duty-free quota book along with an ID issued by the Ministry of Foreign Affairs or a passport.

- Buyers are crew members on ships operating on international sea routes (including ships with foreign nationality and ships with Vietnamese nationality operating on international routes) and can purchase duty-free goods at type 1 seaports, domestic duty-free shops for personal needs, common living needs of crew members to use on the ship while docked at Vietnamese ports and for use on the ship outside Vietnam's territorial waters after the ship has exited:

+ When purchasing duty-free goods for personal needs, a crew member must present a passport or crew member shore permit;

+ When purchasing duty-free goods for common living needs of crew during the time the ship is docked at Vietnamese ports, the captain or ship representative must provide an order with a crew list that includes passport numbers for each crew member, clearly stating ship number, entry date on the order;

+ When ordering duty-free goods for crew purposes for the next voyage outside Vietnam's territorial waters, the captain or ship representative must place an order, specifying the ship number, entry date, and including a crew list with passport information for each crew member. Goods must be moved to the ship's storage area for customs authorities at the departure point to seal, verify, and supervise until the ship departs.