Duty-free sale procedures for buyers being persons entering Vietnam via border checkpoints at international airports

Duty-free sale procedures for buyers being persons entering Vietnam via border checkpoints at international airports (Internet image)

Article 14 of Decree 100/2020/ND-CP stipulates the duty-free sale procedures for buyers being persons entering Vietnam via border checkpoints at international airports. To be specific:

1. Staff selling duty-free goods shall:

- Request the buyer to present their passport or laissez-passer;

- 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;

- 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;

- Issue invoices (including invoices for free gifts with purchase, if any) as prescribed by law;

- Retain invoices by date of operation (for invoice rolls, retain each roll separately).

- In case a buyer purchases more than the permitted duty-free allowance, the duty-free business shall prepare 02 notification copies using Form No. 01/PTBHVDM in Appendix II enclosed therewith and notify the customs authority managing the entry checkpoint (prepare physical documents and send data to the electronic data processing system). Receive and retain 01 copy with signature and stamp showing official identification number of the customs official at the entry checkpoint. Tobacco may not be sold in amount exceeding the permitted duty-free allowance.

2. Duty-free goods buyers who buy more than the permitted allowance shall make out a declaration, comply with regulations of law related to import of goods exceeding duty-free allowance and pay tax to customs authorities and submit relevant documents as prescribed by law.

3. 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 this Decree;

- For risk management and detection of signs of violations against the law, the customs sub-department managing the duty-free shop/duty-free goods warehouse shall 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;

- Collect tax and retain photocopies of the documents mentioned in Clause 2 of this Article.

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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