List of goods sold in duty-free shops in Vietnam

List of goods sold in duty-free shops in Vietnam (Internet image)

Regarding this issue, LawNet responded as follows:

1. List of goods sold in duty-free shops in Vietnam

List of goods sold in duty-free shops in Vietnam according to Article 6 of Decree 100/2020/ND-CP include:

(1) 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.

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 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.

(2) 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.

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

(4)  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 2014:

Goods sold at duty-free shops shall be stored at duty-free shops or warehouses of duty-free goods-selling enterprises which meet customs supervision requirements.

The goods storage duration must not exceed 12 months from the day on which the customs formalities are completed.

The head of the Customs Branch managing duty-free shops may grant a single extension within 12 months for cases with reasonable grounds;

(5) 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 with Decree 100/2020/ND-CP.

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.

(6) 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.

(7) 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 100/2020/ND-CP.

2. Currencies used in duty-free sales transactions in Vietnam

Currencies used in duty-free sales transactions in Vietnam according to Article 7 of Decree 100/2020/ND-CP is as follows:

- Vietnam Dong.

- United States Dollar (USD), Euro (EUR).

- Currency of the country sharing land border with the place where a duty-free shop is located in a border area.

- Currency of the country where an international flight of an airline established and operating under Vietnamese law enters or transits through.

Le Truong Quoc Dat

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