Recently, the Government issued Decree 100/2020/ND-CP on duty-free business in Vietnam.
Procedures for sample products, product samples and bags and packaging imported to hold duty-free goods in Vietnam (Internet image)
Decree 100/2020/ND-CP stipulates that the procedures for sample products, product samples and bags and packaging imported to hold duty-free goods (excluding gifts with purchase):
- Upon delivery of sample products, product samples and bags and packaging imported to the duty-free shop, the duty-free business shall prepare a list using Form No. 12/BKHMT in Appendix II enclosed therewith, send it to the electronic data processing system and receive feedback from the system;
- On a monthly basis (within the first 07 working days of the month), submit aggregated data on sample products, product samples and imported bags and packaging used and in stock of the previous month to the electronic data processing system.
+ If there is no suspicion regarding the data reported by the business, within 03 working days from the date of receipt of the report, the customs authority shall confirm the data on the electronic data processing system.
+ If the customs authority has any suspicion regarding the data reported by the business, within 07 working days from the date of receipt of the report, the customs authority shall inspect relevant documents. Where necessary, the customs authority may perform a physical inspection of the goods in stock in the duty-free shop/duty-free goods warehouse according to the decision of the head of the customs department. The head of the customs department has the power to assign the customs sub-department managing the duty-free shop/duty-free goods warehouse to perform such inspection within 10 working days from the date on which the decision is signed.
+ For complicated cases, the head of the customs department may promulgate a decision to extend the inspection period for a maximum of 05 working days.
+ Inspected items and inspection results shall be included in the inspection record, which is prepared using Form No. 13/BBKT in Appendix II enclosed therewith. The customs authority shall confirm the data reported by the duty-free business on the electronic data processing system based on the inspection conclusion.
More details can be found in Decree 100/2020/ND-CP effective from October 15, 2020.
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