| THE MINISTRY OF FINANCE -------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness -------------- |
| 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,
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.
