THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF CUSTOMS
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 1214/QD-TCHQ
Hanoi, June 15 2012
 
DECISION
PROMULGATING THE PROCESS OF CUSTOMS PROCEDURES, CUSTOMS INSPECTIONS AND CUSTOMS SUPERVIONS APPLICABLE TO GOODS OF FOREIGNERS PURCHASED IN VIETNAM AND TAKEN ALONG WHEN DEPARTING FROM NOI BAI AIRPORT AND TAN SON NHAT AIRPORT
THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS
Pursuant to the Law on Value-added tax No.13/2008/QH12 on June 03, 2008; the Law on Customs No. 29/2001/QH10 on June 29, 2001, the Law No. 42/2005/QH11 on June 14, 2005 amending and supplementing a number of articles of the Law on Customs; the Law on Tax administration No. 78/2006/QH10 on November 29, 2006 and their guiding documents;
Pursuant to the Prime Minister’s Decision No. 02/2010/QĐ-TTg on January 15, 2010 defining the functions, tasks, powers and organizational structure of the General Department of Customs affiliated to the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012 on the pilot VAT refund applicable to goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai airport and Tan Son Nhat airport;
Pursuant to the Circular No. 58/2012/TT-BTC on April 12, 2012 of the Ministry of Finance guiding the implementation of the Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012.
Pursuant to the Decision No. 1317/QĐ-BTC on May 28, 2012 of the Ministry of Finance on the revision of the Circular No. 58/2012/TT-BTC;
At the proposal of the Director of the Department of export tax rate.
DECIDES:
Article 1. Promulgating together with this Decision the Process of customs procedures, customs inspections and customs supervisions applicable to goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai international airport and Tan Son Nhat international airport as prescribed in Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012, the Ministry of Finance’s Circular No. 58/2012/TT-BTC on April 12, 2012 of the Ministry of Finance, and the Ministry of Finance’s Decision No. 1317/QĐ-BTC on May 28, 2012.
Article 2. This Decision takes effect on July 01, 2012.
Article 3. The Director of the Department of export tax rate, the Director of the Department of management and supervision, the Director of the Customs Department of Hanoi, the Directors of the Customs Department of Ho Chi Minh city and Heads of relevant units affiliated to the General Department of Customs are responsible for the implementation of this Decision.
 
 
FOR THE DIRECTOR
DEPUTY DIRECTOR

 
Hoang Viet Cuong
 
PROCESS
OF CUSTOMS PROCEDURES, CUSTOMS INSPECTIONS AND CUSTOMS SUPERVIONS APPLICABLE TO GOODS OF FOREIGNERS PURCHASED IN VIETNAM AND TAKEN ALONG WHEN DEPARTING FROM NOI BAI INTERNATIONAL AIRPORT AND TAN SON NHAT INTERNATIONAL AIRPORT
(promulgated together with the Decision No. 1214/QĐ-TCHQ on June 15, 2012 of the Director of the General Department of Customs)
SECTION 1. GENERAL PROVISIONS

1. This Process specify the order and of tasks to be done of the customs when carrying out customs procedures, customs inspections and customs supervisions of the dossiers and goods of foreigners purchased in Vietnam and taken along when departing from Noi Bai international airport and Tan Son Nhat international airport as prescribed in Prime Minister’s Decision No. 05/2012/QĐ-TTg on January 19, 2012 on the pilot VAT refund applicable to goods of foreigners purchased in Vietnam taken along when departing from Noi Bai international airport and Tan Son Nhat international airport (hereinafter referred to as the Decision No. 05/2012/QĐ-TTg), the Ministry of Finance’s Circular No. 58/2012/TT-BTC on April 12, 2012 guiding the implementation of the Decision No. 05/2012/QĐ-TTg (hereinafter referred to as the Circular No. 58/2012/TT-BTC), and the Ministry of Finance’s Decision No. 1317/QĐ-BTC on May 28, 2012 on the revision of the Circular No. 58/2012/TT-BTC (hereinafter referred to as the Decision No. 1317/QĐ-BTC).