Responsibilities of the Sub-Department of Customs Managing Duty-Free Shops

Pursuant to Clause 3, Article 14 of Decree 100/2020/ND-CP stipulating the procedures for selling duty-free goods to buyers who are entrants at international airport terminals, the Customs Sub-department managing duty-free shops and duty-free warehouses shall have the following responsibilities:

a) The Customs Sub-department managing duty-free shops and duty-free warehouses shall implement the regulations specified at Point c, Clause 2, Article 10 of this Decree;

b) Based on risk management and signs of legal violations, the Customs Sub-department managing duty-free shops and duty-free warehouses shall inspect the sale of duty-free goods through the enterprise's software system, electronic data processing system, surveillance cameras, or directly inspect goods at the duty-free shops and duty-free warehouses;

c) Collect taxes and retain copies of documents as stipulated in Clause 2 of this Article.

Sincerely!