What goods are sold in duty-free shops in Vietnam from October 15, 2020?

From October 15, 2020, which is the effective date of the Decree No. 100/2020/NĐ-CP of Vietnam’s Government goods that may be sold in duty-free shops include: goods temporarily imported, goods from free trade zones and bonded warehouses; and domestically manufactured goods permitted to be traded in accordance with regulations of Vietnamese law.

Note:

- Goods temporarily imported and goods from free trade zones and bonded warehouses that are sold in duty-free shops shall not be included in list of goods prohibited from import and list of goods subject to suspension of temporary import according to regulations of laws on foreign trade management.

- Goods from domestic market permitted for sale under Vietnamese law and sold in duty-free shops shall not be included in the list of goods prohibited from import and list of goods subject to suspension of temporary import. Goods subject to conditional export shall be sold in duty-free shops in compliance with conditions prescribed by law.

Besides, according to the Decree No. 100/2020/NĐ-CP of Vietnam’s Government, goods sold in duty-free shops must be accordance with the following provisions:

- Goods from domestic market permitted for sale under Vietnamese law and sold in duty-free shops shall be subject to management and supervision by customs authorities based on list of goods delivered to duty-free shops/duty-free goods warehouses notified by the duty-free business.

- Goods sold in duty-free shops shall be stored in duty-free shops/duty-free goods warehouses of duty-free businesses.

- Time limit for storage of goods in duty-free shops is provided for in Point a Clause 2 Article 47 of the Law on Customs No. 54/2014/QH13 dated June 23, 2014.

- Tobacco, cigarettes and alcohol sold in duty-free shops must bear the “VIET NAM DUTY NOT PAID” stamp issued by the Ministry of Finance. This stamp shall be affixed at locations provided for in Appendix I enclosed therewith. The stamp must be affixed to a product before it is sold in the duty-free shop or before it is delivered to the buyer in case it is delivered directly from the duty-free goods warehouse to the buyer.

- For broken, damaged, degraded, poor quality or expired goods that cannot be sold, the duty-free business shall make a record of the condition of the goods to be disposed of (with confirmation from the customs sub-department managing the duty-free shop/duty-free goods warehouse) and dispose of the goods as per the law. Before disposal, the business must submit a detailed disposal plan to the customs sub-department managing the duty-free shop/duty-free goods warehouse for supervision of the disposal as per the law.

- For sample products, product samples (perfume test strips, alcohol, cosmetics, perfumes, etc.), and bags and packaging imported to hold duty-free products purchased, duty-free businesses shall manage these types of goods separately, ensure that they are used for the intended purpose and submit final accounts to customs authorities according to regulations in Article 24 of Decree No. 100/2020/NĐ-CP of Vietnam’s Government.

View more details at the Decree No. 100/2020/NĐ-CP of Vietnam’s Government, effective from October 15, 2020.

Le Hai

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