This is the notable content specified in Decree 100/2020/ND-CP on duty-free business in Vietnam issued by the Government on August 28, 2020.
05 responsibilities of staff selling goods to buyers who are people exiting/transiting through Vietnam in quarantine areas (Internet image)
Decree 100/2020/ND-CP stipulates the responsibilities of staff selling duty-free goods to persons exiting/transiting through Vietnam in the international zone regarding the duty-free sale procedures for buyers who are people exiting/transiting through Vietnam to buy duty-free goods for personal needs in quarantine areas as follows:
1. Request the buyer to present their passport or laissez-passer;
2. Input information on the buyer and goods purchased into the duty-free business’s software.
- Information on the buyer includes buyer’s full name written in their passport or laissez-passer; passport number or laissez-passer number; nationality; and flight number and flight date written on boarding pass for airline passengers or departure date of vehicle for railway and sea passengers.
- For persons exiting/transiting through Vietnam via international civil airports, update their information by scanning the boarding pass barcode.
- Information on the goods includes commodity name, exact calculation unit of each type of goods, calculation unit declared in the import declaration; quantity and value of each article;
3. Send information required according to Point b herein to the electronic data processing system. In the event that the system encounters an error, within 24 hours after the error is fixed, the duty-free business shall send the information to the system;
4. Issue invoices (including invoices for free gifts with purchase, if any) as prescribed by law;
5. Retain invoices by date of operation (for invoice rolls, retain each roll separately).
More details can be found in Decree 100/2020/ND-CP, which comes into force from October 15, 2020.
Ty Na
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