How does the General Department of Customs guide the transportation of goods in VIetnam between duty-free warehouses and duty-free shops?
- Who is eligible to apply the regulations on business of duty-free goods in Vietnam?
- How are customs procedures for goods in Vietnam transported between duty-free warehouses and duty-free shops carried out?
- The latest guidance from the General Department of Customs on transporting goods in Vietnam between duty-free warehouses and duty-free shops?
Who is eligible to apply the regulations on business of duty-free goods in Vietnam?
Pursuant to Article 2 of Decree 100/2020/ND-CP stipulates as follows:
“Article 2. Subjects of application
1. Persons on exit, transit or entry.
2. Subjects entitled to privileges and immunities in Vietnam.
3. Crew members working on ships operating on international routes.
4. Passengers on international flights to and from Vietnam.
5. Enterprises are eligible to trade in tax-free goods as prescribed by law.
6. Customs offices and customs officers.
7. Seaport business unit, international civil airport, international railway station.
8. Management board of international road border gate economic zone, unit assigned to manage international road border gate.
9. Organizations have rights and obligations related to tax-free business activities.
10. Other State agencies in coordinating the state management of duty-free business activities.”
Thus, the subjects that fall into one of the cases listed under the above regulation will be applied the regulations on business of duty-free goods in VIetnam according to Decree 100/2020/ND-CP.
How does the General Department of Customs guide the transportation of goods in duty-free warehouses and duty-free shops?
How are customs procedures for goods in Vietnam transported between duty-free warehouses and duty-free shops carried out?
Pursuant to Article 10 of Decree 100/2020/ND-CP stipulates as follows:
“Article 10. Customs procedures and customs supervision for goods transported between duty-free warehouses and duty-free shops
1. For duty-free warehouses located at the same location with duty-free shops, the transport of goods between duty-free warehouses and duty-free shops, duty-free business enterprises are responsible for monitoring, manage.
2. For duty-free warehouses located in isolated areas, restricted areas are different from the locations where duty-free shops are located.
a) Enterprises are responsible for sending goods information to the electronic data processing system before transporting goods, when transporting goods between duty-free warehouses and duty-free shops, they must include export documents. warehouse. In case of manual implementation or the electronic data processing system has problems, the enterprise shall notify in writing the transport of goods to the customs authority and send the data to the electronic data processing system. within 24 hours after the problem of the electronic data processing system is rectified;
b) The Sub-department of Customs in charge of duty-free shops and warehouses shall inspect the actual goods transported according to the principles of risk management or show signs of law violation. Approve the enterprise's written notice of transportation in case of manual handling or failure of the electronic data processing system;
c) Immediately after the electronic data processing system is restored, the Sub-department of Customs in charge of duty-free shops and duty-free warehouses shall notify (in writing, email, phone, fax, ...) with enterprises trading in duty-free goods about the restoration of the electronic data processing system.
3. For the case that the duty-free warehouse is not located at the same location as the duty-free shop, is not located in an isolated area or a restricted area:
a) The enterprise is responsible for sending information (name of goods, quantity, transportation route) about the transportation of goods to the electronic data processing system before transporting goods, printing 01 copy. Paper on information about goods name, quantity, transportation route used as a document of goods circulation. In case of manual implementation or electronic data processing system malfunction, the enterprise shall notify in writing about the transportation and only transport the goods after it is approved by the customs authority. Within 24 hours after the problem is rectified, the enterprise must send the data to the electronic data processing system. The enterprise is responsible for transporting the goods to the correct destination registered for transportation;
b) The Sub-department of Customs in charge of duty-free shops and duty-free warehouses shall supervise goods loaded on vehicles for transport between duty-free warehouses and duty-free shops; approve the transportation of goods on the electronic data processing system right after the enterprise sends it or the document presented by the enterprise. Seal the goods before shipping, specifying the customs seal number on the enterprise's paper copy. When the goods are transported to the destination, the Sub-department of Customs in charge of the duty-free shops and warehouses shall check the seals, certify them in writing, and supervise the goods entering the warehouse. duty free or duty free shop;
c) The Sub-department of Customs in charge of duty-free shops and warehouses of duty-free goods shall comply with the provisions of Point c, Clause 2 of this Article.”
Accordingly, customs procedures for goods transported between duty-free warehouses and duty-free shops shall comply with the above provisions.
The latest guidance from the General Department of Customs on transporting goods in Vietnam between duty-free warehouses and duty-free shops?
On June 3, 2022, the General Department of Taxation issued Official Letter 2077/TCHQ-GSQL in 2022 guiding the transportation of goods in Vietnam between duty-free warehouses and duty-free shops with the following contents:
“Based on the provisions in Clause 2, Article 10 of Decree 100/2020/ND-CP dated August 28, 2020 of the Government on customs procedures and customs supervision for goods transported between duty-free warehouses and warehouses. and duty-free shops, the Company is requested to contact the Lao Cai Border Gate Customs Branch under the Customs Department of Lao Cai Province to carry out the transportation procedures as prescribed.
Assign Lao Cai Customs Department to carry out physical inspection and seal goods before shipping to ensure customs supervision.
Thus, according to this Official Letter, the General Department of Customs has instructed enterprises to contact the Sub-department of Customs where duty-free warehouses and duty-free shops are located to carry out procedures for transporting goods between duty-free warehouses and warehouses. and duty-free shops in accordance with the law. The Customs Department where duty-free warehouses and duty-free shops are located will carry out physical inspection and seal the goods in Vietnam before shipping.
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