Vietnam: What is the latest form for a delivery note of goods between a duty-free warehouse and an aircraft?
- What is the latest form for a delivery note of goods between a duty-free warehouse and an aircraft in Vietnam?
- What are the regulations on the customs procedures and customs supervision for goods delivered from duty-free goods warehouses to duty-free shops in Vietnam and vice versa?
- What are the duty-free sale procedures for buyers being crewmembers working on vessels sailing international routes in Vietnam?
What is the latest form for a delivery note of goods between a duty-free warehouse and an aircraft in Vietnam?
The latest form for a delivery note of goods between a duty-free warehouse and an aircraft in Vietnam is form 08/PGHKVTB specified in Appendix II issued together with Decree 100/2020/ND-CP as follows:
Download the latest form for a delivery note of goods between a duty-free warehouse and an aircraft in Vietnam: here.
What are the regulations on the customs procedures and customs supervision for goods delivered from duty-free goods warehouses to duty-free shops in Vietnam and vice versa?
Pursuant to Article 10 of Decree 100/2020/ND-CP stipulating the customs procedures and customs supervision for goods delivered from duty-free goods warehouses to duty-free shops and vice versa as follows:
- If the duty-free goods warehouse is in the same location as the duty-free shop, the duty-free business shall take responsibility for monitoring and management of goods delivery from the warehouse to the shop and vice versa.
- If the duty-free goods warehouse is located in the international zone or another restricted area away from the duty-free shop:
+ The duty-free business shall send information on the goods to the electronic data processing system before delivery, and provide a goods delivery note when delivering the goods from the duty-free goods warehouse to the duty-free shop and vice versa.
+ In case information on the goods is sent manually or the electronic data processing system encounters an error, the duty-free business shall notify the delivery to the customs authority in writing and send data to the electronic data processing system within 24 hours after the error is fixed;
+ The customs sub-department managing the duty-free shop/duty-free goods warehouse shall perform a physical inspection of the goods delivered based on risk management principles or showing signs of a violation against the law; and approve the written notification of delivery from the duty-free business in case the notification is sent manually or the electronic data processing system encounters an error;
+ Immediately after the electronic data processing system recovers, the customs sub-department managing the duty-free shop/duty-free goods warehouse shall notify the duty-free business (in writing, via email, telephone, fax, etc.) of such recovery.
- If the duty-free goods warehouse is not in the same location as the duty-free shop and not located in the international zone or a restricted area:
+ The duty-free business shall send information on goods delivery (commodity name, quantity, delivery route) to the electronic data processing system before delivery, and print 01 copy containing such information, which shall be used for circulation of the goods.
+ In case the information is sent manually or the electronic data processing system encounters an error, the duty-free business shall notify the delivery to the customs authority in writing and may only deliver the goods with approval from the customs authority.
+ Within 24 hours after the error is fixed, the duty-free business shall send data to the electronic data processing system. The duty-free business shall take responsibility for delivering the goods to the destination notified;
+ The customs sub-department managing the duty-free shop/duty-free goods warehouse shall supervise the loading of goods to be delivered from the warehouse to the shop and vice versa; approve goods delivery on the electronic data processing system immediately after receipt of the electronic or physical notification from the duty-free business.
+ Seal the goods before delivery and specify the customs seal number on the physical document of the duty-free business.
+ When the goods arrive at the delivery destination, the customs sub-department managing the duty-free shop/duty-free goods warehouse shall inspect the seals, give confirmation on the duty-free business’s document and supervise the receiving process;
+ The customs sub-department managing the duty-free shop/duty-free goods warehouse shall perform the duties provided for in Point c Clause 2, Article 10 of Decree 100/2020/ND-CP.
What are the duty-free sale procedures for buyers being crewmembers working on vessels sailing international routes in Vietnam?
Pursuant to Article 18 of Decree 100/2020/ND-CP stipulating the duty-free sale procedures for buyers being crewmembers working on vessels sailing international routes in Vietnam as follows:
- Staff selling duty-free goods to crewmembers buying duty-free goods for daily living of the crew of a vessel sailing an international route while it is at anchor in a Vietnamese seaport waiting to exit Vietnam shall:
+ Request the person placing the order to present their passport and submit 01 authentic copy of the purchase order and 01 authentic copy of the crew list;
+ Inspect the purchase order from the captain or vessel representative and crew list, check the duty-free allowance of each crew member; and check information on the electronic data processing system to sell duty-free goods within the allowances provided for in Clause 4, Article 8 of Decree 100/2020/ND-CP;
+ Input data on the order to the duty-free business’s software system; send data to the electronic data processing system and receive feedback from the electronic data processing system.
In the event that the system encounters an error, the duty-free business shall send the data to the system within 24 hours after the error is fixed;
+ Issue sales invoice (including an invoice for free gifts with purchase, if any), which shall include full name, passport number and nationality of the captain/vessel representative, vessel identification number, and date of entry to Vietnam;
+ Retain the sales invoice with the signature from the captain or vessel representative, purchase order, and crew list.
- Staff selling duty-free goods to crewmembers buying duty-free goods for daily living of the crew of a vessel sailing international route after it has left Vietnam’s territorial waters shall:
+ Request the person placing the order to present their passport and submit 01 authentic copy of the purchase order and 01 authentic copy of the crew list;
+ Inspect the purchase order and crew list. Input information from the invoice to the duty-free business's software system, including passport number and nationality of the captain/vessel representative, vessel identification number and date of entry to Vietnam; commodity name, quantity, and value.
Send data to the electronic data processing system and receive feedback from the system. In the event that the system encounters an error, send the data within 24 hours after the error is fixed;
+ Issue sales invoices as prescribed by law;
+ Take responsibility for delivering goods to the vessel’s storage;
+ Retain the sales invoice with the signature from the captain or vessel representative and confirmation from the customs official handling the exit procedure for the vessel, purchase order, and crew list.
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