What is the time limit for storage of goods in duty-free shops in Vietnam?
What is the time limit for storage of goods in duty-free shops in Vietnam?
Based on Clause 4, Article 6 of Decree 100/2020/ND-CP regulating goods sold at duty-free shops as follows:
Goods sold at duty-free shops
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- The storage time for goods at duty-free shops is stipulated at Point a, Clause 2, Article 47 of the Customs Law No. 54/2014/QH13 dated June 23, 2014.
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Referring to Point a, Clause 2, Article 47 of the Customs Law 2014 regulating customs inspection and supervision of goods sold at duty-free shops as follows:
Customs inspection and supervision of goods sold at duty-free shops
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- Customs inspection and supervision of goods sold at duty-free shops are regulated as follows:
a) Goods sold at duty-free shops must be stored at the duty-free shop, in the warehouse of the duty-free goods business enterprise to meet customs supervision requirements. The storage period shall not exceed 12 months from the date the customs procedures are completed. In case of a legitimate reason, the head of the Customs Sub-department managing the duty-free shop may grant an extension once, not exceeding 12 months;
b) Goods sold at duty-free shops are subject to customs inspection and supervision from the time customs procedures are conducted until they are sold, exported, or handled according to legal regulations.
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According to the above regulation, goods sold at duty-free shops must be stored in the duty-free shop, warehouse of the duty-free selling enterprise that meets customs supervision requirements. The storage period for goods shall not exceed 12 months from the date the customs procedures are completed.
Thus, the time limit for storage of goods in duty-free shops does not exceed 12 months from the date the customs procedures are completed.
Note: In case of a legitimate reason, the head of the Customs Sub-department managing the duty-free shop may grant an extension once, not exceeding 12 months.
What is the time limit for storage of goods in duty-free shops in Vietnam? (Image from the Internet)
Which goods are sold at duty-free shops in Vietnam?
According to Article 6 of Decree 100/2020/ND-CP regulating the types of goods sold at duty-free shops as follows:
- Goods offered for sale at duty-free shops include: Temporary import goods from abroad, non-tariff zones, bonded warehouses; domestic goods allowed for circulation under the law of Vietnam.
+ Temporary import goods from abroad, non-tariff zones, bonded warehouses introduced for sale at duty-free shops are items not on the list of goods prohibited from import, temporarily suspended from import according to the law on foreign trade management.
+ Domestic goods allowed for circulation under the law are introduced for sale at duty-free shops as items not on the list of goods prohibited from export, temporarily suspended export. In the case of goods under conditional export items, they must meet the conditions stipulated by law.
- Domestic goods allowed for circulation under Vietnamese law, introduced for sale at duty-free shops, are managed and supervised by customs based on the notification of the list of goods introduced to duty-free shops, duty-free warehouses by duty-free business enterprises.
- Goods sold at duty-free shops must be stored at the duty-free shop, duty-free warehouse of the duty-free selling enterprise.
- Cigarettes, cigars, alcohol, beer sold at duty-free shops must have the label “VIET NAM DUTY NOT PAID” issued by the Ministry of Finance. The label position follows Appendix I issued with this Decree. The label must be affixed before display for sale at the duty-free shop or before delivery to the buyer if the goods are shipped directly from the duty-free warehouse to the buyer.
- Goods damaged, defective, deteriorated, of inferior quality, expired, not to be sold for consumption: Enterprises prepare a memorandum on the status of goods for disposal (with confirmation from the Customs Sub-Department managing the duty-free shop, duty-free warehouse) and organize disposal as prescribed. Prior to disposal, enterprises must have a specific notice about the disposal plan to the Customs Sub-Department managing the duty-free shop, duty-free warehouse for organizing supervision of the disposal according to regulations.
- Sample goods, goods for trial use introduced to duty-free shops for customers to try (perfume scent strips, alcohol, cosmetics, perfumes, etc.), bags, imported packaging to carry duty-free goods for customers, must be managed separately by enterprises, ensuring appropriate use and must report fiscalization with customs agencies as per Article 24 of Decree 100/2020/ND-CP.
What are the customs procedures for goods introduced for sale at duty-free shops in Vietnam?
According to Article 9 of Decree 100/2020/ND-CP regulating customs procedures for goods introduced for sale at duty-free shops as follows:
(1) For temporary import goods from abroad, non-tariff zones and bonded warehouses:
Enterprises carry out temporary import procedures according to regulations in Decree 08/2015/ND-CP and Decree No. 59/2018/ND-CP;
(2) For domestic goods introduced to duty-free shops, duty-free warehouses: Enterprises must notify the Customs Sub-Department managing duty-free shops, duty-free warehouses of the list of goods introduced to duty-free shops, duty-free warehouses according to Form No. 10/DSHH Appendix II issued with Decree 100/2020/ND-CP and send to the electronic data processing system. After receiving feedback from the electronic data processing system, enterprises may bring goods into duty-free shops, duty-free warehouses. The Customs Sub-Department confirms the actual goods introduced to duty-free shops, duty-free warehouses based on the enterprise's notification list through the electronic data processing system.
- In case of doubt regarding the list of goods, within 02 working hours from the time the electronic data system responds, the Customs Sub-Department managing duty-free shops, duty-free warehouses conducts checks, reconciles information on the electronic data system with actual goods introduced to duty-free shops, duty-free warehouses of enterprises. In case necessary, customs authorities check the actual inventory at duty-free shops and duty-free warehouses according to the decision of the Director of the Customs Department. The Director of the Customs Department assigns the Customs Sub-Department managing duty-free shops, duty-free warehouses to organize an inspection no later than 10 working days from the decision date.
- For complex cases, the Director of the Customs Department issues a decision to extend the inspection period but not more than 5 working days.
+ Inspection content and results are recorded in an inspection document according to Form No. 13/BBKT Appendix II issued with Decree 100/2020/ND-CP.
+ Customs authorities confirm the actual goods introduced to duty-free shops, duty-free warehouses through the electronic data processing system according to the actual inspection results.
