What are the regulations on goods sold in duty free shops in Vietnam? Who is eligible to buy duty-free goods in Vietnam?
What is a duty free shop?
According to the provisions of Article 3 of Decree No. 68/2016/ND-CP on duty-free shops as follows:
Interpretation of terms
In this Decree, some terms are construed as follows:
1. Duty-free shops refer to locations for storage and sale of imported and/or domestically-manufactured goods to those who are eligible for tax incentives according to laws.
Usually duty-free shops are located at locations such as airports, seaports, and train stations.
What are the regulations on goods sold in duty free shops in Vietnam? Who is eligible to buy duty-free goods in Vietnam? (Image from the Internet)
What are the regulations on goods sold in duty free shops in Vietnam?
According to the provisions of Article 6 of Decree No. 100/2020/ND-CP on goods sold in duty-free shops as follows:
Goods sold in duty-free shops
1. Goods that may be sold in duty-free shops include goods temporarily imported, goods from free trade zones and bonded warehouses; and domestically manufactured goods permitted to be traded in accordance with regulations of Vietnamese law.
Goods temporarily imported and goods from free trade zones and bonded warehouses that are sold in duty-free shops shall not be included in list of goods prohibited from import and list of goods subject to suspension of temporary import according to regulations of laws on foreign trade management.
Goods from domestic market permitted for sale under Vietnamese law and sold in duty-free shops shall not be included in list of goods prohibited from import and list of goods subject to suspension of temporary import. Goods subject to conditional export shall be sold in duty-free shops in compliance with conditions prescribed by law.
2. Goods from domestic market permitted for sale under Vietnamese law and sold in duty-free shops shall be subject to management and supervision by customs authorities based on list of goods delivered to duty-free shops/duty-free goods warehouses notified by the duty-free business.
3. Goods sold in duty-free shops shall be stored in duty-free shops/duty-free goods warehouses of duty-free businesses.
4. Time limit for storage of goods in duty-free shops is provided for in Point a Clause 2 Article 47 of the Law on Customs No. 54/2014/QH13 dated June 23, 2014.
5. Tobacco, cigarettes and alcohol sold in duty-free shops must bear the “VIET NAM DUTY NOT PAID” stamp issued by the Ministry of Finance. This stamp shall be affixed at locations provided for in Appendix I enclosed therewith. The stamp must be affixed to a product before it is sold in the duty-free shop or before it is delivered to the buyer in case it is delivered directly from the duty-free goods warehouse to the buyer.
6. For broken, damaged, degraded, poor quality or expired goods that cannot be sold, the duty-free business shall make a record of the condition of the goods to be disposed of (with confirmation from the customs sub-department managing the duty-free shop/duty-free goods warehouse) and dispose of the goods as per the law. Before disposal, the business must submit a detailed disposal plan to the customs sub-department managing the duty-free shop/duty-free goods warehouse for supervision of the disposal as per the law.
7. For sample products, product samples (perfume test strips, alcohol, cosmetics, perfumes, etc.), and bags and packaging imported to hold duty-free products purchased, duty-free businesses shall manage these types of goods separately, ensure that they are used for the intended purpose and submit final accounts to customs authorities according to regulations in Article 24 herein.
Goods sold in duty free shops in Vietnam must meet the above regulations.
Who is eligible to buy duty-free goods?
According to the provisions of Article 3 of Decree No. 100/2020/ND-CP, the subjects eligible to buy duty-free goods include:
Firstly, after completing exit/transit procedures, persons exiting/transiting through Vietnam, passengers on international flights departing from Vietnam or persons waiting to exit Vietnam may buy duty-free goods.
Secondly, passengers on international flights departing from Vietnam may buy duty-free goods on the aircraft making the flight. Passengers on international flights to Vietnam may buy duty-free goods on the aircraft making the flight.
Thirdly, persons entering Vietnam may buy duty-free goods from duty-free shops located in the restricted area of an international civil airport immediately after completing their entry procedures and may not buy duty-free goods after leaving the restricted area of the international civil airport.
Fourthly, entities granted privileges and immunities in Vietnam may buy duty-free goods from duty-free shops away from port. For purchases intended for organization use, the buyer shall present the quota book for duty-free goods. For purchases intended for personal use, the buyer shall present the quota book for duty-free goods and the identity card issued by the Ministry of Foreign Affairs or passport.
Fifthly, crew members working on vessels sailing international route (including foreign vessels and Vietnamese vessels sailing international route) may buy duty-free goods from class-1 seaports and duty-free shops away from port for personal use and for daily living of the crew of the vessel while it is at anchor in a Vietnamese seaport and after it has left Vietnam’s territorial waters.
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