Procedures for issue of certificates of eligibility for trading in duty-free goods in Vietnam

Conditions for certificates of eligibility for trading in duty-free goods in Vietnam

Pursuant to Article 4 of Decree 68/2016/ND-CP and Clause 2, Article 1 of Decree 67/2020/ND-CP stipulates the conditions for granting certificates of eligibility for duty-free business as follows:

(1)  Location of a duty-free shop:

- Within international area and restricted area;

- Within inland areas;

- On international flights by the carriers established and operating according to the law of Vietnam;

- The duty-free warehouse must be located at the same location with the duty-free shop or in an international zone, restricted area, checkpoint area or customs area outside the checkpoint area as prescribed;  responsibility for coordination in smuggling prevention and combat, illegal cross-border transport of goods.

(2) The duty-free shop must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the duty-free shop and duty-free warehouse as provided in the customs declaration, and particulars of buyers for management under the automatic customs management and control system.

(3 It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the duty-free warehouse, duty-free shop and pick-up area in international zone must be monitored 24/7; camera images must be kept for at least 06 months.

Procedures for issue of certificates of eligibility for trading in duty-free goods in Vietnam (Internet image)

Procedures for issue of certificates of eligibility for trading in duty-free goods in Vietnam

The procedure for granting certificates of eligibility to trade in duty-free goods is carried out according to the instructions in Article 6 of Decree 68/2016/ND-CP as follows:

- Enterprises may submit applications for certificates of eligibility for trading in duty-free goods (herein ‘the certificate’) in person or via electronic data processing system of customs agencies to the General Department of Customs.

- Within 10 working days since receipt of applications from enterprises, the General Department of Customs shall carry out inspection of the application, duty-free shops, warehouses.

- Within five working days since completion of the inspection, the Director of the General Department of Customs shall issue the certificate or give notifications to the enterprise if the application fails to meet requirements as prescribed.

- In case the application is inadequate, within 05 working days from the day on which the application is received from the enterprise, General Department of Customs shall send a document requesting the enterprise to supplement the application. If the enterprise fails to respond in writing within 30 days from the day on which the request is sent, General Department of Customs shall be entitled to invalidate the application.

Application for certificate of eligibility to sell duty-free goods in Vietnam

Pursuant to Clause 3, Article 1 of Decree 67/2020/ND-CP stipulating the application for certificate of eligibility to sell duty-free goods:

- The application form for certificate of eligibility to sell duty-free goods, which is made according to Form: 01 original.

- The enterprise registration certificate or investment certificate or another equivalent document: 01 photocopy.

- The diagram showing the locations of the duty-free shop, duty-free warehouse and camera system: 01 photocopy.

- The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency (if the duty-free shop is located in an area for which fire fighting and prevention requirements have been fulfilled): 01 photocopy.

Mai Thanh Loi

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