Duty-free sale procedures for buyers being passengers on international flights to Vietnam

Duty-free sale procedures for buyers being passengers on international flights to Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Duty-free sale procedures for buyers being passengers on international flights to Vietnam

Procedures for selling duty-free goods to passengers on international flights to Vietnam according to Article 15 of Decree 100/2020/ND-CP are as follows:

(1) Staff selling duty-free goods (flight attendants) and the duty-free business shall:

- Request the buyer to present their passport and boarding pass;

- When selling duty-free goods, flight attendants shall obtain all necessary information, including buyer name, passport number, nationality, flight number, information on boarding pass, commodity name, calculation unit, quantity and value written on invoice. Commodity name and calculation unit must be written as declared in the import declaration;

- Within 24 hours starting from the time the aircraft parks at the designated location as per regulations, the duty-free business shall declare the following information on its software system: buyer name, passport number, nationality, flight number, flight date, commodity name, quantity, value, total quantity and total value.

Send information 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 must send data to the system;

- 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 with Decree 100/2020/ND-CP and notify the customs authority managing the entry checkpoint (prepare physical documents and send data to the electronic data processing system).

Form No. 01/PTBHVDM

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 Decree 100/2020/ND-CP;

- For risk management and detection of signs of violations against the law, the customs sub-department managing the duty-free business shall inspect duty-free sale via the business’s software system, electronic data processing system or inspect goods in the duty-free goods warehouse directly;

- Collect tax and retain photocopies of the documents mentioned in (2)

2. Responsibilities of entities eligible for duty-free goods purchase in Vietnam

Responsibilities of entities eligible for duty-free goods purchase in Vietnam according to Article 26 of Decree 100/2020/ND-CP are as follows:

- Duty-free goods buyers shall provide information necessary for duty-free purchase provided for in Decree 100/2020/ND-CP and shall not allow others to use their passports, documents enabling international travel, laissez-passers or duty-free allowance.

- Fulfill obligations concerning tax and import goods policies to customs authorities if exceeding the permitted duty-free allowance.

Le Truong Quoc Dat

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