THE PRIME MINISTER
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 24/2009/QD-TTg
Hanoi, February 17, 2009
 
DECISION
PROMULGATING THE REGULATION ON TRADING IN DUTY-FREE GOODS
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
At the proposal of the Minister of Finance,
DECIDES:
Article 1. To promulgate together with this Decision the Regulation on trading in duty-free goods.
Article 2. This Decision takes effect on July 1, 2009. To annul the Prime Minister's Decision No. 205/1998/QD-TTg of October 19, 1998, and Decision No. 206/2(K)3/QD-TTg of October 7, 2003.
Article 3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial-level People's Committees shall implement this Decision.-
 
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER




Nguyen Sinh Hung
 
REGULATION
ON TRADING IN DUTY-FREE GOODS
(Promulgated together with the Prime Minister's Decision No. 24/2009/QD-TTg of February 17, 2009)
Article 1. General provisions
1. Trading in duty-free goods means the sale of these goods to entities eligible for tax incentives under Articles 4 and 6 of this Regulation.
2. Duty-free shops are places for traders to sell duty-free goods prescribed in Article 3 of this Regulation.
3. Provisions on duty-free goods:
a/ Goods sold at duty-free shops are goods produced in Vietnam and imported goods which are permitted for circulation in accordance with law;
b/ Duty-not-paid imported goods which are sold at duty-free shops shall be managed under regulations applicable to temporarily imported goods and may be stored at duty-free shops for not more than 365 days from the date of completion of customs procedures for the imported goods lot;
c/ Duty-paid imported goods and goods produced in Vietnam which are sold at duty-free shops are considered exported goods and managed under regulations applicable to temporarily exported goods: and may be stored at duty-free shops for not more than 365 days from the date of completion of customs procedures for the exported goods lot;
d/ When necessary to extend the storage duration of temporarily imported or temporarily exported goods at duty-free shops, traders shall send a written extension request to the customs offices; each extension duration shall not exceed 180 days for each lot of imported or exported goods;
e/ If duty-free goods are sold on the domestic market, traders shall comply with legal provisions like commercially imported goods;
f/ Broken, damaged, deteriorated and poor-quality goods may not be sold for consumption; traders shall make records on the state of goods and get them certified by customs offices, organize the destruction of the goods according to regulations on destruction of discarded goods under customs supervision and report on the results of goods destruction to the General Department of Customs.
4. Currencies used in transactions at duty-free shops are Vietnam dong, US dollar and EURO.