THE MINISTRY OF FINANCE

Circular No. 148/2013/TT-BTC dated October 25, 2013 of the Ministry of Finance providing guidance on the regulation of selling duty- free goods issued with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 and Decision No. 44/2013/QD-TTG dated July 19, 2013 on amendment and supplement several articles of regulations on duty- free goods sale, which promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009

Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law on the amendments to the Law on Customs No. 42/2005/QH11 dated June 14, 2005 on amendments to a number of articles of the Law on Customs;

Pursuant to the Government's Decree No. 66/2002/ND-CP dated July 1, 2002 on limits on luggage of outgoing and incoming passengers, duty-free gifts and presents;

Pursuant to the Government's Decree No. the Decree No. 154/2005/ND-CP dated December 15, 2005 elaborating some Articles of the Law on Customs pertaining to customs procedure and customs supervision;

Pursuant to the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 on the Regulation on selling duty-free goods;

Pursuant to Prime Minister’s Decision No. 44/2013/QD-TTG dated July 19, 2013 on amendments to the Regulation on selling duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTG dated February 17, 2009;

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;

At the request of the Director of the General Department of Customs,

The Minister of Finance promulgates a Circular providing guidance on the Regulation on duty-free goods sale issued with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 and the Prime Minister’s Decision No. 44/2013/QD-TTg dated July 19, 2013 on amendments to the Regulation on selling duty-free goods promulgated with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides guidance on the implementation of the Regulation on selling duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 (hereinafter referred to as the Decision No. 24/2009/QD-TTg) and the Prime Minister’s Decision No. 44/2013/QD-TTG dated July 19, 2013 on amendments to the Regulation on selling duty-free goods promulgated together with the Prime Minister’s Decision No. 24/2009/QD-TTg dated February 17, 2009 (hereinafter referred to as the Decision No. 44/2013/QD-TTg). Duty-free goods in checkpoint economic zones are not regulated.

Article 2. Subjects of application

The agencies, traders, organizations and individuals regulated by the Regulation promulgated together with the Decision No. 24/2009/QD-TTg and the Decision No. 44/2013/QD-TTg.

Chapter II

REGULATIONS ON SELLERS OF DUTY-FREE GOODS AND CUSTOMS AUTHORITIES MANAGING DUTY-FREE GOODS SALE

Article 3. Obligations of duty-free goods sellers

1. Duty-free goods sellers (hereinafter referred to as sellers) may sell duty-free goods if the conditions in Article 2 and Article 3 of the Regulation promulgated together with the Decision No. 24/2009/QD-TTg and Clause 2 Article 1 of the Decision No. 44/2013/QD-TTg are satisfied, and the General Department of Customs certifies that the conditions for customs supervision and inspection are satisfied according to Chapter III of this Circular.

2. Goods sold at duty-free shops shall be kept at duty-free shop, including their warehouses, throughout the period prescribed in Points b, c, and d Clause 3 Article 1 of the Regulation promulgated together with the Decision No. 24/2009/QD-TTg. Goods stored in the warehouse of duty-free goods must be sorted by type to facilitate customs supervision and inspection.

3. Sellers of duty-free goods shall use invoices in accordance with current regulations on printing, issuing, using, and managing invoices.

4. When cash (VND or foreign currencies) collected from the sale of duty-free goods are moved out of duty-free shops at the locations prescribed in Clause 1 and Clause 3 Article 3 of the Regulation promulgated together with the Decision No. 24/2009/QD-TTg, Clause 2 Article 1 of the Decision No. 44/2013/QD-TTg, they must have relevant papers (such as manifest, deposit note, logbook, etc.) and be kept under supervision of the Sub-department of Customs in charge of duty-free goods sale.

5. Duty-free goods being transported from the warehouse to the duty-free shop must have delivery notes to serve customs supervision and inspection.

6. The documents related to exported and imported goods at the duty-free shop, the duty-free goods warehouse such as the declarations temporary import, re-export, delivery notes, manifests, and reports shall be retained in accordance with Point d Clause 1 Article 23 of the Law on the amendments to the Law on Customs on. 42/2005/QH11 dated June 14, 2005 (5 years). The retention period of documents regulated by the Law on Accounting shall comply with corresponding regulations.

7. The seller must have a book system to monitor the traffic of exported and imported goods, and a duty-free shop management program to manage the purchased, sold, retained, and unsold goods of the duty-free shop. The shop management program must be conformable with the technical standards of the General Department of Customs and has the following primary features:

a) Input information, access and count the quantity of exported, imported, and unsold goods at the duty-free shop, the warehouse by article, by buyer, by declaration of temporary import, by declaration of re-export, and by date.

b) Backup and export data to serve reporting, statistics, and retention.

c) Connect online with the Sub-department of Customs in charge of duty-free goods sale to serve inspection and control.

8. The stamp “VIETNAM DUTY NOT PAID” must be fixed on the goods on which the stamp is compulsory before they are displayed and sold at the duty-free shop, or before they are delivered to the seller in case they are sent directly to the seller from the warehouse.

a) The locations of the stamp on packages of cigarettes, wine and beer are specified in the Appendix to this Circular.

b) The location of the stamp on packages of other articles shall be specified by the General Department of Customs and the Ministry of Finance.

9. The stamp ‘‘VIETNAM DUTY NOT PAID” shall be removed and destroyed from the goods at the duty-free shop under the supervision of the Sub-department of Customs in charge of duty-free goods sale at the end of the time limits for temporary import or temporary export prescribed in Clause 2 of this Article before they are re-exported, re-imported, or sold to the domestic market.

10. Goods moved in and out of the warehouse or duty-free shop must be updated on the shop management program immediately.