Vietnam: How long are goods sold at duty free shops kept at duty free shops?
Does the application for a certificate of eligibility to sell duty-free goods have a process for storing duty-free goods?
According to Clause 5, Article 5 of Decree 68/2016/ND-CP of Vietnam (amended by Clause 3, Article 1 of Decree 67/2020/ND-CP of Vietnam) stipulating the application for a certificate of eligibility to sell duty-free goods including:
Application for certificate of eligibility to sell duty-free goods
1. The application form for certificate of eligibility to sell duty-free goods, which is made according to Form No. 01 in the Appendix enclosed herewith: 01 original.
2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.
3. The diagram showing the locations of the duty-free shop, duty-free warehouse and camera system: 01 photocopy.
4. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency (if the duty-free shop is located in an area for which fire fighting and prevention requirements have been fulfilled): 01 photocopy.
Thus, the application file for a certificate of eligibility for duty-free business will not have a process for storing duty-free goods, but include:
- The application form for certificate of eligibility to sell duty-free goods.
- The enterprise registration certificate or investment certificate or another equivalent document.
- The diagram showing the locations of the duty-free shop, duty-free warehouse and camera system.
- The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency.
According to the above regulations, in the application for a certificate of eligibility to trade in duty-free goods, there is no need to have a process for storing duty-free goods.
Vietnam: How long are goods sold at duty free shops kept at duty free shops? (Image from the Internet)
How long are goods sold at duty free shops kept at duty free shops?
According to the provisions of Clause 4, Article 6 of Decree 100/2020/ND-CP of Vietnam stipulating 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 the domestic market permitted for sale under Vietnamese law and sold in duty-free shops shall not be included in the list of goods prohibited from import and the 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 the 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 a 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.
Thus, the time limit for storage of goods in a duty-free shops according to Point a, Clause 2, Article 47 of the 2014 Law on Customs of Vietnam is as follows:
Customs inspection and supervision of goods sold at duty-free shops
1. Goods sold at duty-free shops must go through customs formalities at the Customs Sub-Departments managing these shops.
2. Customs inspection and supervision of goods sold at duty-free shops are regulated as follows:
a/ Goods sold at duty-free shops shall be stored at duty-free shops or warehouses of duty-free goods-selling enterprises which meet customs supervision requirements. The goods storage duration must not exceed 12 months from the day on which the customs formalities are completed. The head of the Customs Branch managing duty-free shops may grant a single extension within 12 months for cases with reasonable grounds;
Storage of goods at duty-free shops is guided by Section 13 of Official Dispatch 19046/BTC-TCHQ in 2014 as follows:
13. About storing goods at duty-free shops
Goods sold at duty-free shops must be stored at duty-free shops or warehouses of duty-free businesses to meet customs supervision requirements. The time limit for storing goods shall not exceed 12 months from the date of completion of customs procedures. If there is a legitimate reason, the Director of the Sub-department of Customs in charge of the duty-free shop shall extend the extension once for no more than 12 months.
Thus, duty-free goods at duty-free shops will be kept for no more than 12 months from the date of completion of customs procedures. If there is a legitimate reason, the Director of the Sub-department of Customs in charge of the duty-free shop shall extend the extension once for no more than 12 months.
How long is the duty-free shop's camera image data system kept?
Pursuant to Clause 3, Article 4 of Decree 68/2016/ND-CP of Vietnam (amended by Clause 2, Article 1 of Decree 67/2020/ND-CP of Vietnam) stipulating conditions for camera system of duty-free shops as follows:
Conditions for certificates of eligibility for trading in duty-free goods
1. Location of a duty-free shop:
a) Within international area and restricted area;
b) Within inland areas;
c) On international flights by the carriers established and operating according to the law of Vietnam;
d) The duty-free warehouse must be located at the same location with the duty-free shop or in an international zone, restricted area, checkpoint area or customs area outside the checkpoint area as prescribed in Article 8 of Decree No. 01/2015/ND-CP dated January 02, 2015 and Clause 3 Article 1 of Decree No. 12/2018/ND-CP dated January 23, 2018.
2. The duty-free shop must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the duty-free shop and duty-free warehouse as provided in the customs declaration, and particulars of buyers for management under the automatic customs management and control system.
3. It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the duty-free warehouse, duty-free shop and pick-up area in international zone must be monitored 24/7; camera images must be kept for at least 06 months.
Thus, the camera image data system of duty-free shops is kept for at least 06 months.
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