05 responsibilities of the customs sub-department at Vietnamese duty-free shops

05 responsibilities of the customs sub-department at Vietnamese duty-free shops (Internet image)

Decree 100/2020/ND-CP stipulates 05 responsibilities of the customs sub-department managing the border checkpoint where the buyer exits Vietnam regarding the duty-free sale procedures for buyers being persons waiting to exit Vietnam and buying from duty-free shops away from port as follows:

1. Receive the delivery note presented by the duty-free shop’s staff at the pick-up counter in the international zone of the exit checkpoint;

2. Inspect and compare the goods with information declared in the delivery note;

3. Give confirmation, sign and append stamp showing official identification number on the delivery note;

4. Give 01 copy of the delivery note to the delivery staff of the duty-free business for retention and retain 01 copy;

5. At the end of each day (shift), a customs official shall confirm number of delivery notes having received confirmation on the electronic data processing system. In the event that the system encounters an error, within 24 hours after the error is fixed, the official shall complete this task.

In addition, this Decree also stipulates the responsibilities of the customs sub-department managing the duty-free shop/duty-free goods warehouse regarding the duty-free sale procedures for buyers being persons waiting to exit Vietnam and buying from duty-free shops away from port as follows:

- Monitor feedback on the delivery note confirmed by the customs sub-department managing the border checkpoint where the buyer exits Vietnam;

- 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.

- For risk management and detection of signs of violations against the law, inspect duty-free sale via the duty-free business’s software system, electronic data processing system and surveillance cameras or inspect goods in the duty-free shop/duty-free goods warehouse directly.

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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