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| Important regulations to note regarding duty-free shops. (Source: TVPL) |
What is a duty free shop?
According to the provisions of Decree 68/2016/ND-CP, a duty-free shop can be understood as a place to store and sell imported and domestically produced goods to subjects who are entitled to tax policy incentives according to the provisions of law.
Some important regulations on duty-free shops
(1) Location of duty-free shops:
- In the isolated area of international road border gates, international railway stations, class 1 seaports; in the isolated area and restricted area of international civil airports;
- Inland;
- On aircraft performing international flights of airlines established and operating under Vietnamese law;
- Duty-free warehouses are located in the same location as duty-free shops or in isolated areas, restricted areas or border gate areas or within customs operations in areas outside border gates as prescribed in Article 8 of Decree 01/2015/ND-CP and Clause 3, Article 1 of Decree 12/2018/ND-CP; responsibility for coordination in preventing and combating smuggling and illegal transportation of goods across borders.
(2) Expansion, contraction, relocation, transfer of ownership of duty-free shops
- Documents for cases of expanding, narrowing, or moving duty-free shops:
+ Document requesting expansion, contraction, or relocation according to Form No. 01 in the Appendix issued with Decree 68/2016/ND-CP: 01 original.
+ Diagram of expansion, contraction, and relocation areas: 01 copy.
- Documents for case of transfer of ownership of duty-free shop:
In addition to the documents specified in Article 5 of this Decree, the enterprise receiving the transfer of ownership of a duty-free shop must submit the following additional documents:
+ Application for transfer of ownership according to Form No. 01 in the Appendix issued with this Decree: 01 original;
+ Contract related to transfer of ownership: 01 copy.
The procedures for expanding, narrowing, moving, and transferring ownership of duty-free shops are the same as those for granting duty-free business certificates as prescribed in Article 6 of Decree 68/2016/ND-CP.
Pursuant to: Clause 1, Article 4 and Article 9 of Decree 68/2016/ND-CP; Decree 67/2020/ND-CP.
Conditions for granting a certificate of eligibility for duty-free business
Conditions for granting a certificate of eligibility for duty-free business are specifically stipulated in Article 4 of Decree 68/2016/ND-CP and Article 1 of Decree 67/2020/ND-CP as follows:
- First, about the location of the duty-free shop:
+ In the isolated area of international road border gates, international railway stations, class 1 seaports; in the isolated area and restricted area of international civil airports;
+ Domestically;
+ On aircraft performing international flights of airlines established and operating under Vietnamese law;
+ Duty-free warehouses are located in the same location as duty-free shops or in isolated areas, restricted areas or border gate areas or within customs operations in areas outside border gates as prescribed in Article 8 of Decree 01/2015/ND-CP and Clause 3, Article 1 of Decree 12/2018/ND-CP; responsibility for coordination in preventing and combating smuggling and illegal transportation of goods across borders.
- Second, there is software that meets the requirements of managing, storing, and exporting data online to customs authorities about the name, type, quantity, status of goods, time of goods being brought in, taken out, and stored in duty-free shops, duty-free warehouses, detailed according to customs declarations, and the purchaser for management according to the Automatic Goods Management and Monitoring System.
- Third, there is a camera system that connects online with the customs management agency. Images can be observed at all locations of the duty-free warehouse, duty-free shop, and receiving counter in the quarantine area at all times of the day (24/7), and image data is stored for at least 6 months.
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