| THE MINISTRY OF FINANCE ------------ No.120/2009/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM Independence- Freedom- Happiness -------------- Hanoi, June 16, 2009 |
CIRCULAR
Guiding the Regulation on sale of duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Government’s Decree No. 154/2005/ND-CP dated December 15, 2005 detailing a number of articles of the Customs Law on customs procedures, inspection and supervision;
Pursuant to June 14, 2005 Law No. 45/2005/QH11 pm Import Tax and Export Tax;
Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009, promulgating the Regulation on sale of duty-free goods;
The Ministry of Finance guides the Regulation on sale of duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009, as follows:
I. GENERAL PROVISIONS
Article 1.
Scope of regulation
This Circular guides the customs management of sale of duty-free goods.
Article 2.
Subjects of regulation
Traders, organizations and individuals governed by the Regulation on sale of duty-free promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 (below referred to as the Regulation).
Article 3.
Goods on sale at duty-free shops and some particular provisions
1. Goods on sale at duty-free shops include:
- Imports for which duty has not yet been paid and which are permitted for circulation under the Vietnamese law;
- Imports for which duty has been paid and import procedures have been completed and which are permitted for circulation under the Vietnamese Law;
- Goods produced in Vietnam.
2. Imports for which duty has not yet been paid and which are put on sale at duty-free shops shall be managed like temporarily imported goods and stored at duty-free shops for not more than 365 days after customs procedures are completed for import lots. Import procedures shall be carried out at district-level Customs Departments managing the sale of duty-free goods.
3. Imports for which duty has been paid and domestically produced goods on sale at duty-free shops are considered exports and managed like temporarily exported goods and may be stored at duty-free shops for not more than 365 days
after customs procedures are completed for export lots. Export procedures shall be carried out at district-level Customs Departments managing the sale of duty-free goods.
4. Traders who need to prolong the duration of temporary import or temporary export of goods specified in Clauses 2 and 3 of this Article shall send written requests for prolongation to provincial-level Customs Departments managing the sale of duty-free goods for consideration. A prolonged duration must not exceed 180 days for an export or import lot.
5. Customs procedures for imports or exports for duty-free sale comply with current regulations on import and export of goods under trading contracts.
6. Duty-free goods traders shall use invoices issued by the Ministry of Finance or an agency authorized by the Ministry of Finance or invoices printed by themselves and permitted by the Ministry of Finance for issuance under current regulations on printing, issuance, use and management of invoices.
7. Cigarettes, liquors, beer and electric and electronic appliances on sale at duty-free shops must be stuck with a "Vietnam Duty Not Paid" stamp on each item.
"Vietnam Duty Not Paid" stamps are issued by the Ministry of Finance. The positions for sticking these stamps on each goods item specified above are guided in the appendix to this Circular.
8. Vietnam dong, US$ and EURO are used in transactions at duty-free shops. Selling prices are shown on each good item and shall be converted at exchange rates applied by commercial banks at the time of price posting.
9. Customs offices will neither seal up warehouses and shops nor directly supervise the sale of goods.
