The CIRCULAR regulates the import of tobacco business service sales tax free _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 189/2007/ND-CP on December 27, 2007 of the Government functions, tasks, powers and organizational structure of the Ministry of industry and trade;
Pursuant to Decree No. 12/2006/ND-CP dated 23 January 2006 from the Government detailing the Commercial Law enforcement activities in the international sale of goods and the activities of dealers buying, selling, processing and transiting goods with foreign countries;
Pursuant to Decree No. 119/2007/ND-CP on July 18, 2007 by the Government on the production and sales of tobacco;
Pursuant to decision No. 24/2009/QD-TTg dated 17 February 2009 of the Prime Minister issued the regulation on business sales tax free;
Make the direction of the Prime Minister announced in the writing of 4215/VPCP-KTTH on June 23, 2009 and no. 5441/VPCP-KTTH on August 10, 2009 by Office of the Government on the sales tax and business rules for the import of tobacco sold in duty free shops;
After exchanging United with Ministry of health and the Ministry of finance, the Minister of industry and trade regulation the import of tobacco business service sales tax as follows: article 1. Scope and object applied to this circular regulates the import of tobacco business for traders selling tax free operational permit under the provisions of the regulations on business sales tax attached to decision No 24/2009/QD-TTg dated 17 February 2009 by Prime and organizations related to business activities sales tax free.
Article 2. License to import cigarettes for sale in duty free shop 1. Licensing authority of importing tobacco sold in duty free shops Industry import licensing for tobacco sales business trader tax free.
2. license 2.1 profile. The text of the recommended traders allowed to import cigarettes for sale in duty free shops (in the form prescribed in annex 1 attached to this circular) 2.2. Business license tax free goods (copy of traders) 2.3. The import situation report, tobacco consumption and inventories from the beginning of the year to time suggest the license, certified by the Customs Department Store Manager (in the form prescribed in Appendix 2 attached to this circular).
3. Where the receiving records records suggest that tobacco import-licensing business service sales tax sent to the Ministry of industry and trade (export and import), no. 54, Hai BA Trung district, Hanoi.
4. license time within 10 working days from the receipt of a valid, full profile of traders, Industry import licensing or have written reply stating the reason is not granted.
Article 3. Regulations on warning the harmful effects of tobacco imported for sale in duty-free shops are in warning about the harm to health by Vietnamese or English in accordance with the provisions of the framework Convention on tobacco control (FCTC).
Article 4. Imported tobacco processing backlog, hardly consumed or damaged, overdue, bad qualities: 1. Tobacco was imported to the business at the duty free store, backlog but difficult to consume are not allowed to move to the consumption in the domestic market, to re-export and do not need a permit of the Ministry of industry and trade. 2. Cigarettes damaged, poor quality, out of date or do not use appeared to be to make the destruction. Traders established the minutes about the status of goods Customs proposal allows destruction; the destruction of institutions under the supervision of the customs authority, set the minutes posted on the Ministry of industry and trade, the Ministry of Finance instead of reporting. The destruction of ensuring strict compliance with the regulations on fire, fire, environmental protection ... Article 5. Terms of implementation 1. This circular effect since March 2010.
2. Abolish circular No. 21/1998/TT-BTM of Commerce (now the Ministry of industry and trade), on 24 December 1998 guides the implementation of the regulation on business tax free goods store attached to decision No 205/1998/QD-TTg dated 19 October 1998 from the Prime Minister; Circular No. 28/1999/TT-BTM on 01 September 1999 of the Ministry of Commerce (now the Ministry of industry and trade) of additional adjustment circular No. 21/1998/TT-BTM of Commerce (now the Ministry of industry and trade), on 24 December 1998 guides the implementation of the regulation on business tax free goods store attached to decision No 205/1998/QD-TTg dated 19 October 1998 of the Prime ./.