THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 77/2004/QD-BTC
Hanoi, September 28, 2004
 
DECISION
PRESCRIBING THE CUSTOMS MANAGEMENT OVER GOODS ON SALE AT DUTY-FREE SHOPS
THE MINISTER OF FINANCE
Pursuant to Customs Law No. 29/2001/QH10, which was passed on June 29, 2001 by the Xth National Assembly of the Socialist Republic of Vietnam at its 9th session;
Pursuant to the Government's Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of the Customs Law's articles on customs procedures, customs inspection and supervision regime;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Prime Minister's Decision No. 205/1998/QD-TTg of August 19, 1998 promulgating the Regulation on duty-free shops;
Pursuant to the Prime Minister's Decision No. 206/2003/QD-TTg of October 7, 2003 amending and supplementing a number of articles of the Regulation on duty-free shops, promulgated together with the Prime Minister's Decision No. 205/1998/QD-TTg of August 19, 1998;
At the proposal of the General Director of Customs and after reaching an agreement with the Trade Ministry,

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DECIDES:
Article 1.- To promulgate together with this Decision the Regulation on customs management over goods on sale at duty-free shops.
Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette. To annul the Finance Minister's Decision No. 54/2003/QD-BTC of April 16, 2003.
Article 3.- The General Director of Customs, the heads of the units under the Finance Ministry and the concerned organizations and individuals shall have to implement this Decision.
 
FOR THE FINANCE MINISTER
VICE MINISTER
 
 
 

Truong Chi Trung
 
REGULATION
ON CUSTOMS MANAGEMENT OVER GOODS ON SALE AT DUTY-FREE SHOPS
(Promulgated together with the Finance Minister's Decision No. 77/2004/QD-BTC of September 28, 2004)
I. GENERAL PROVISIONS
1. Goods imported for sale at duty-free shops (hereinafter referred to as shops for short) shall be allowed to go through the customs procedures at the customs sub-departments managing the shops.

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