Not Applying Circular 84/2017/TT-BTC to Duty-Free Shops

13:06, 11/07/2024

This is the notable guidance from the General Department of Customs in Official Dispatch 8006/TCHQ-GSQL on the implementation guidance of Circular 84/2017/TT-BTC.

Duty-free shops without regulations on goods inspection locations, customs supervision inspection equipment installation sites, or warehouses for storing contraband do not need to refer to Circular 84/2017/TT-BTC.

In addition, Official Dispatch 8006 also provides guidance on several issues such as:

- Regarding the goods inspection location: applying Clause 2, Article 5, which regulates the goods inspection location for the type of centralized points for gathering, inspecting, and supervising export and import goods.- Regarding warehouses for storing contraband: for specialized types of goods (such as frozen goods, live goods...), when stored in contraband warehouses, they must be maintained and preserved in the same state as they are in the warehouse.- Regarding the subjects of application: Circular 84 takes effect for warehouses and locations that have been granted recognition decisions before Circular 84 takes effect.

Official Dispatch 8006/TCHQ-GSQL was issued on December 08, 2017.

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