Decree 167/2016 / ND-CP on duty-free business has been promulgated by the Government, which specifies the subjects and conditions for purchasing duty-free goods.
The Government issued a decree specifying the subjects and conditions for purchasing duty-free goods. Photo: H
The Decree defining the objects and conditions for buying duty-free goods includes:
1. Persons on exit or transit after completing procedures for exit or transit or passengers on international flights departing from Vietnam or persons awaiting exit shall be entitled to buy duty-free goods:
– Persons on exit or transit through international land border gates; The international railway station border gate, the type 1 international seaport border gate and the international civil airport border gate shall be entitled to buy duty-free goods at duty-free shops located in isolated areas; Passengers on international flights departing from Vietnam are entitled to duty-free purchases on board aircraft.
Persons waiting for exit may purchase duty-free goods at inland duty-free shops. Dutiable goods are received at the receiving counter in the isolated area at the international border gate where the passenger exits.
– Tourists are foreigners by sea, passports or laissez-passers or ascodes of passengers on exit or entry as prescribed but do not have entry visas without entry and exit declarations. The scenes of duty-free goods purchase at seaport border gates of type 1 or duty-free shops. Duty-free goods shall be received at the border-gates of exit after the tourists complete the exit procedures.
2- Passengers on international flights to Vietnam shall be entitled to purchase duty-free goods on board an aircraft conducting international flights to Vietnam.
3- Persons on entry may purchase duty-free goods at duty-free shops located in restricted areas of international civil airports right after completing the entry procedures and may not purchase duty-free goods after they are removed from the duty-free shops. Restricted area at International Civil Aviation.
4. Subjects entitled to privileges and immunities in Vietnam may purchase duty-free goods at inland tax-free shops. When purchasing duty-free goods, organizations must produce duty-free quotas. When purchasing duty-free goods, individuals must produce duty-free quotas together with identification cards issued by the Ministry for Foreign Affairs or passports.
5- Buyers being crew members working onboard ships running international routes (including those with foreign nationality and Vietnamese nationality ships running international routes) may purchase duty-free goods at seaports of the category 1, domestic duty-free shops in service of personal needs and general living needs of crew members for use on board ships during the time of anchoring and mooring at Vietnamese seaports and for use on board ships outside the territorial sea. Vietnam after the ship exits.
A) In the case of purchase of duty-free goods for personal use, crew members must produce their passports or crew passes.
B) In case of purchase of duty-free goods in service of the common requirements of crew members during the time of anchoring at Vietnamese seaports, the shipmaster or ship’s representative shall have an order enclosed with a list of crew members with information. On the number of passports of each crew member, the details of the number of the ship and the date of entry shall be clearly stated on the application.
C) In case of purchase of duty-free goods for the needs of crew members for the next itinerary outside the territorial sea of Vietnam, the master or the ship’s representative shall have the order, the order number must clearly state information on the serial number. Ship, date of entry, accompanied by a list of crew members with passport number information of each crew member. The cargo must be put into the ship’s warehouse so that the customs office where the ship exits is sealed, certified and supervised until the vessel exits.
Quantify the purchase duty-free
Persons on exit, transit or passengers on international flights departing from Vietnam or persons awaiting exit shall be entitled to buy duty-free goods without any restriction on their quantity and value but must take self-responsibility for the procedures and quantities. To import into the country of entry.
Passengers on international flights to Vietnam who enter Vietnam as prescribed in (2) and (3) above shall be entitled to buy duty-free goods according to the norms prescribed in Clauses 1 and 2, Article 6 of Decree No. 134/2016. / ND-CP dated 1 September 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.
Subjects defined in (4) above shall be entitled to buy duty-free goods according to the quantities prescribed in Article 5 of Decree No. 134/2016 / ND-CP.
Subjects defined in (a) and (b) above shall be entitled to purchase duty-free goods in service of personal needs and general living needs of crew members on board a seagoing vessel running international routes during the time the seagoing vessel anchors at Alcohol 20 degrees or more: 1.5 liters or below 20 degrees: alcohol or 2.0 liters or alcoholic beverages at sea ports of Vietnam. Beer: 3.0 liters. For bottled liquors, jars, jars and jars (hereinafter referred to as bottles) with a volume larger than the prescribed volume but not exceeding one liter, the tax exemption shall be granted to the bottles. Case beyond