Customs procedures for goods delivered from duty-free goods warehouses to duty-free shops and vice versa in Vietnam

Customs procedures for goods delivered from duty-free goods warehouses to duty-free shops and vice versa in Vietnam (Internet image)

Decree 100/2020/ND-CP stipulates customs procedures and customs supervision for goods delivered from duty-free goods warehouses to duty-free shops and vice versa in Vietnam as follows:

1. 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.

2. 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 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.

3. 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 the 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 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;

- 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.

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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