CIRCULAR guiding the implementation of the regulations on business sales tax attached to decision No 24/2009/QD-TTg dated 17/02/2009 of the Prime _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ based Customs Law No. 29/2001/QH10 on 29/6/2001 and the law amending and supplementing some articles of the Customs Law No. 42/2005/QH11 on 14/6/2005;
Pursuant to Decree No. 154/2005/ND-CP dated 15/12/2005 of the Government detailing some of the customs law on customs, inspection, customs supervision;
Export tax base, import tax of 45/2005/QH11 on June 14, 2005;
Pursuant to Decree No. 149/2005/ND-CP on 08/12/2005 detailing the Government's enforcement of export tax, import tax;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 24/2009/QD-TTg dated 17/02/2009 of the Prime Minister issued the regulation on business sales tax free;
The Ministry of finance regulation enforcement guidance on business sales tax attached to decision No 24/2009/QD-TTg dated 17/02/2009 of Prime as follows: i. GENERAL PROVISIONS article 1. Scope this circular guide customs management for business sales tax free.
Article 2. Subject to traders, institutions and individuals related to the content of the provisions in the regulations on business sales tax attached to decision No 24/2009/QD-TTg dated 17/02/2009 of the Prime Minister (referred to as the regulations).
Article 3. Business goods sold in duty-free shops and a number of special provisions 1. Business goods sold at duty-free shops include:-goods imported have not filed taxes, allowed under the provisions of the law of Vietnam;
-Goods imported has filed taxes, as the finished goods import procedures and allowed under the provisions of the law of Vietnam;
-Goods manufactured in Vietnam.
2. Imported goods not yet filed tax put on sale in the duty-free shop is managed under the regime of temporary import goods and saved in tax-free shops within a period not exceeding 365 days from the date of completion of the customs formalities for import shipments. The import procedure performed at the Customs Bureau of business management sales tax free.
3. Goods imported has to pay tax and goods produced in Vietnam put on sale in duty free shops are considered export goods and management according to the temporary export goods, the modes are saved in tax-free shops within a period not exceeding 365 days from the date of completion of the customs formalities for export shipments. Export procedures performed at the Customs Bureau of business management sales tax free.
4. in case the trader should extend temporary temporary export goods, import goods referred to in item 2, 3 this, traders have suggested text send customs Bureau of the province, the city where the business management of sales tax to be considered renewed, the renewal term once not too on 180 for an export shipment import.
5. Customs procedures for goods import, export of tax free sales business to follow the current regulations for imported goods, the exporter under the purchase agreement.
6. sales business trader tax bill due to the use of the Ministry of finance or the Ministry of finance was authorized to publish or print order invoices are the Ministry of finance for permission to release under the current rules on the printer, release, use and manage bills.
7. trading of goods sold at duty-free shops are the tobacco goods, wine, beer, and electronic sale in duty free shops to be stamping '' VIETNAM DUTY NOT PAID "up each item.
'' VIETNAM stamp DUTY NOT PAID "by the Ministry of Finance released. Location stamping with respect to each of the items listed above comply with the provisions of the appendix attached to this circular.
8. Vietnam Dong, the foreign currency USD, EURO is the currency used in transactions at the duty free shop. Accordingly, the sale price listed on each item and follow the rates of commercial banks at the time listed on the sales price.
9. Customs don't make sealed warehouses, stores and does not directly oversee the sale.
II. REGULATIONS for TRADERS and BUSINESS SALES TAX article 4. Business activity tax free sales 1. Traders are only tax-free sales business once meets the conditions specified in article 2 and paragraph 4 of article 3 regulation.
2. Traders must ensure networked computer systems between duty free shops, duty-free warehouses with the Customs Bureau of business management sales tax exemption (below referred to as customs) as defined in clause 4, article 3 of the Statute; specifically the following: a) for tax free shop:-immediately after the sale, the sales staff is responsible for entering data into the computer and send this data over the network to the Customs the following data: + name of buyers;
+ Passport number or passport number;
+ Boarding (Boarding pass) to the exit, transit by air, including the content: the flight flight number, flight date (date);
+ The number of the registered ticket on exit (for those who wait and exit);
+ Name of the goods, the quantity, the value.
-Last day of work, the sales staff have a responsibility to send data over the network for customs on inventory at the store (including the name of the item, the item code, quantity, value).
b) for tax-free warehouses:-as soon as the goods enter the warehouse, export (including export tax free shop up repositories, export the repository boarding) inventory management staff are responsible for entering data on the computer and send this data over the network to the Customs the following data: + row Name item code, quantity, price;
+ Warehousing Goods/output according to the customs declaration number/day ... month ... year ... at the Bureau of customs gate.......-the last working day of the week, employees are responsible for inventory management to send data over the network to the customs of inventory in the warehouse (including the name of the item, the item code, quantity, value).
3. Traders sent the Customs Bureau, city (where traders set the duty free shops, duty-free warehouses) recommended records confirm eligibility check, control over the tax free shop locations, duty-free warehouses specified in clause 4, article 3 of the regulation, the records suggest endorsements include the papers below :-text (with the): 01 main;
-Business registration certificate/certificate of investment: 1 a copy.
4. the Bureau of customs, the city after receiving the recommended records of traders and reality check, is responsible for the report Of the Bureau of customs of specific results to confirm in writing whether or not eligibility eligibility check, control of customs duty free store locations duty-free warehouses, which traders suggest.
Article 5. Responsible for the business's merchant sales tax in addition to the liability provisions in decision No 24/2009/QD-TTg dated 17/02/2009 of the Prime Minister, the Ministry of Finance of some specific instructions following content: 1. duty free shops, duty-free warehouses only stored commodities had finished customs procedures. Each of the items in the shop, the warehouse must be arranged, appropriate arrangements, facilitate customs checks when necessary.
2. After completion of the import formalities or prior to export from the repository to put up for sale, shop trader is responsible for stamping the '' VIETNAM DUTY NOT PAID "up each item for imported goods is the items to paste the stamps. .
3. trading of goods duty free sales management mode to temporarily import goods temporarily exported, as such, merchants fully responsible before the law on quality of goods and food safety and hygiene goods when customs procedures as well as when sales for objects of purchase in accordance with the law.
4. Monthly, traders have to do sales reports submitted to Customs (form BCBH attached to this circular) in the first week of next month to inspect customs, tracks (excluding stand) and the liquidity of the import declaration.
5. On the basis of monthly reports, periodic 6, and every year, traders reported General Department of customs on the business operations of sales tax free. 
III. PROVISIONS for CUSTOMS to MANAGE SALES TAX FREE BUSINESS article 6. The responsibility of the Customs authorities 1. The customs management business is tax free sales Department of Customs (below referred to as customs) by the Customs Bureau of the province, the city decided to follow the prescribed authority to mission management.
2. business management customs duty free sales are responsible for: a) make customs procedures for goods import, export to duty-free sales business.
b) implement liquidity of declarations of goods imported, exported goods temporarily imported under temporary export goods.
c) base declarations of goods imported, exported, the tracking Management window, sales reports, testimony from warehousing, document repository, import the certificate from the duty free shop and the fact the goods in stores, warehouses to make inspecting the shipment warehouse, production out the repository , enter the catalog, inventory, inventory shop. 
d) monthly, Customs made test certificate from the store's sales to track (except backwards) and the liquidity of the declarations of goods imported, exported or sold back the maximum number of goods were imported on the declarations in the first week of the next month.
DD) Customs managed to track imported, exported for sale in duty free shops in form open in form or as monitor on the computer network connections between customs with a trader.
e) coordination with traders deploy network computer system to receive data from the trader as defined in points a, b, clause 2, article 4 this circular.
g) management process, monitoring and payment declarations of goods imported, exported if traders have discovered violations, then depending on the nature and extent of the violation to the process prescribed by the law.
IV. RULES Of OBJECTS, The NAIL And The AMOUNT Of DUTY FREE SHOPPING

Article 7. For tưọng is the exit, transit tax free purchases in duty free shops exit gate specified in point a, b, paragraph 1, article 5 and paragraph 1, article 6 regulation 1. Before sales: sales staff are responsible to check the following documents: a) passport or passport under the immigration regulations.
b) boarding (Boarding pass) to the exit, transit by air (in this case do not require buyers to present passports to check).
c) case of the exit tax for a total purchase price on the level of the currency used in the transaction must declare to customs in accordance with the State Bank of Vietnam, the people exit when a purchase must present the evidence of sales staff with proven source for money used in the transaction under the provisions of the State Bank of Vietnam.
Except the exit cards to withdraw the money in cash placed in the quarantine zone, exit or exit duty free purchases and payments with the card.
2. When sales: sales staff have a responsibility to make a full, accurate Records) the content of the regulations on the sales invoice. Particularly for the case of the exit, transit by air shall record the additional content: the flight flight number, flight date (date).
b) Save the invoice sales by day sales (sales receipt case is each roll then save each roll).
c) Save copies of proof of origin coins used in the transaction under the provisions of the State Bank of Vietnam (if available).
3. Traders are using tax free goods to retail, processing at the restaurant, waiting room in the area of international airport to cater for the needs of guests waiting to exit, too.
Private Bill of sale: buyer's name at line write "retail", not write the information about the flight flight number, flight date (date), the other information on the Bill to the full records as prescribed.
4. in case of tourists according to the delegation by sea in July, passport or immigration passport as specified but no visa, no entry/exit declaration if the duty free purchases made under the provisions of paragraph 2 of this article, on the sales invoice additional shipping name. Store clerk is responsible for the delivery of tourists right after the tourists finished the exit procedure.
Article 8. For tưọng was the wait for the exit duty free purchases in duty free shops in the inner city to the provisions in point c, paragraph 1, article 5 and paragraph 1, article 6 regulation 1. Before sales: sales staff are responsible to check the following documents: a valid passport).
b) registered on the ticket.
2. When sales: sales staff have a responsibility to make a full, accurate Records) the content of the regulations on the sales invoice (including 3 affiliate); on the sales invoice must be signed by the buyer;
b) for small retail goods, then put the goods, bills of sale (2) nylon bag dedicated and sealed bag (use the sealing of shops);
c) Delivered the bag to buy self-preservation and the buyer is responsible to present to customs gate exit where buyers;
d) Save the invoice sales (1 link) according to the date of sale.
3. The responsibility of the duty free shop in the inner city: a) for goods have many number of bulky, then the store is responsible for shipping and customs, in coordination with the gate to hand over the goods to the buyer at the exit gate isolation.
b) buyer's case to present to the Customs gate where shoppers exit not enough according to the sales invoice or store do not have bills of sale (certified by the Customs gate exit where buyers) while the liquidity profile, then the store is responsible for filing tax current tax law enough for the number sold. 
c) last week in the month, the store is responsible to contact the Customs gate where buyers were exiting the procedure of receiving the entire sales invoice number that Customs has confirmed.
4. The responsibility of the Customs gate where shoppers exit: a) receiving the goods from buyer or from the duty free shop in the inner city;
b) check the sealing of the duty free sales outlet;
c) reality check with the sales invoice; on the sales invoice confirmation by signature and seal on the back of the Bills of sale (2);
d) 1 link for buyers, save 1 contact;
DD) last week in the month, the procedure to store the entire sales invoice number, Customs has confirmed.
Article 9. The object is to fly passengers on board exit duty free shopping on board the plane defined in item 2, article 5 and paragraph 1, article 6 regulation 1. Sellers buyers guide on the full record content aircraft Purchase-Order (form attached to this circular); the seller kept purchases to testify from the liquidity with customs; Purchases by the business responsible to print, manage, and use.
2. During 24 hours, since the aircraft parked at the location specified by the port, international airport, aviation traders must submit to the Customs the detailed statement of sales of each flight. Contents include details: buyer name, flight number, flight date (date), the name of the goods, quantity, price; A detailed confirmation of the sales person or the legal representative; total invoice for customs inspection facility and the liquidity of the export warehouse Coupons.
Article 10. The object is the Agency, organization, individuals enjoying diplomatic immunity privileges duty free purchases in duty free shops within the provisions of paragraph 3, article 5 and paragraph 2, article 6 regulation 1. Prior sales: sales staff are responsible to check the following documents : a) a passport, proof of diplomatic mail, the (if purchase Agency, organization).
b) tax free goods limit Book.
c) the authoritative text of purchase (for purchase authorization).
d) license of the Customs Bureau, city (for items as automobiles, motorcycle).
2. When sales: sales staff have a responsibility to make a full, accurate Records) the content of the regulations on the sales invoice.
b) Cut the box corresponding stamps sold items, paste into the sales invoice.
b) Save the invoice sales by sales date.
c) Save the certificate from c, d specified in paragraph 1 of this article.
Article 11. The audience is people who enjoy preferential policies on taxation under the provisions of the prime duty free purchases in duty free shops within the provisions of paragraph 3, article 5 and paragraph 2, article 6 regulation 1. Before sales: sales staff are responsible to check the following documents: a passport).
b) certificate of competent State agencies (such as the object of purchase is expert in ODA decision 211/1998/QD-TTg dated 31/10/1998 of the Government, the object of purchase is the Vietnam people settled abroad being invited on the Vietnam work in decision No 210/1999/QD-TTg dated 27/10/1999 of the Government).
2. When sales: sales staff have a responsibility to do the following: a) the store leader confirmed, except back on the text specified in point b of paragraph 1 of this article with respect to the amount of goods bought at the store.
b) full Record, exactly the content of the regulations on the sales invoice.
c) Save the invoice sales by sales date.
d) for text specified in point a, paragraph 2 of this Article:-Save a copy and except the back of the store leadership, if buyers have not buy off weight are tax free.
-Save original certified and shop the leader's back except, if buyers have bought most of tax-exempt goods.
Article 12. The object is crewing work on board the sea international transportation regulations in clause 4, article 5 and paragraph 3, article 6 regulation 1. Where to buy duty-free goods serve the common needs of the crews during the ship berthed at the port waiting to Vietnam exit: a) crews on ships are allowed duty free purchases in duty free shop 1 (a) quantitative specific times as follows:-Wine from 22 degrees upwards : 1.5 liters.
-Alcohol degree: 22 2.0 liter bottom.
-Alcoholic beverages, beer: 3.0 liter-cigarettes: 400 cigarettes.
-Cigars: 100 cigarettes.
b) regulations on sale:-captain/ship representative on behalf of crews established orders (can use paper, electronic documents such as e-mail, fax) to buy 12 times for the crews.
-The salesman made: + check orders, list of crew.
+ On the Bill record in full name, passport number of captain/ship representative, ship, ship of entry date and sign the Bill.
+ Save the sales invoices, orders and list of crews to do the basis of customs declarations liquidity.
2. in case of purchase tax free to serve the needs of the boat for the next journey beyond the territorial Vietnam only to be purchased at duty free shops where the ship exit.
a) regulations on sale:-captain/ship representative established order needs.
-The salesman made: + check orders, list of crew.
+ On the Bill record in full name, passport number of captain/ship representative, ship, ship of entry date and sign the Bill.
+ Save the sales invoices, orders and list of crews to do the basis of customs declarations liquidity.
b) goods purchased at duty free shops under the order of serving the needs of the boat for the next journey (used outside of Vietnam territorial) must be put in the repository of the ship to Sea gate (where the ship exit) sealed, real confirmation (signature, stamp the customs officer on the Bill of sale) and monitoring until the exit.
3. international sea ports in case there is no duty-free shops duty free shop, then in the seaport district in the province, the nearest cities are allowed duty free sales for the object specified in item 1, item 2 of this Article.

When the shipment from the warehouse/shipping store ships have placed orders, the trader must set the output/export Votes Votes store stating each item, quantity, price and submitted to the Customs gate where the train. Procedure of sales made under the provisions of paragraph 1, paragraph 2 of this Article.
V. CUSTOMS MANAGEMENT REGULATIONS for IMPORTED GOODS HAS to PAY TAX and GOODS PRODUCED in VIETNAM SOLD in DUTY FREE SHOPS article 13. Goods produced in Vietnam 1. Goods produced in Vietnam include goods produced from raw materials in the country and the goods produced from imported materials.
2. Goods produced in Vietnam put on sale in the duty-free shop is not in the catalogue items banned for export. If the export must have the license of the specialized agency under the provisions of the law.
Article 14. Customs clearance for imported goods has to pay tax, goods produced in Vietnam the procedure for imported goods has to pay tax, goods produced in Vietnam put on sale in duty free shops are considered export goods and goods compliance according to the provisions of the law.
1. The responsibility of the trader: 1.1. Sales traders export declaration registration (HQ/2002-XK), traders (traders trading sales tax free) register the import declaration (HQ/2002-NK) as for goods exported, imported under a contract of sale.
a) Separately for imported goods has to pay tax, then filed more the following vouchers: initial import declarations, tax receipt (copy certified seal, signed by the Director of the enterprise).
b) Customs procedures performed at the Customs Bureau of business management sales tax free.
1.2. Daily, on the basis of the sales invoice, purchase traders are responsible for synthesizing the number sold in September to set up a sales report.
1.3. On the basis of the shared track or track data on computer network with customs and reported sales in December, while the number of imported goods on the HQ/2002-NK have sold out, merchants buy goods is responsible for notifying the same sales traders to contact Customs to check the collate and validate practical export 2. The responsibility of Customs: 2.1. Responsible customs procedures for export and import shipments under current rules.
-Particularly for declarations HQ/2002-XK: confirmation did the Customs and stamp the box 26, yet real and yet confirmation stamped on the box.
-Separate tracking for goods by opening the window track or by tracking forms on a computer network between customs with a trader.
2.2. Base point 1.3, paragraph 1 of this article the Customs confirmed the export box number 27 on the actual declarations HQ/2002-XK (including a save customs, a customs people) and liquidity profile according to the regulations.
2.3. implementation of customs tax refund procedure under the provisions of tax legislation.
VI. CUSTOMS MANAGEMENT REGULATIONS for IMPORTED GOODS SOLD in the DUTY FREE SHOP TRANSFER PURPOSE USE article 15. For goods recovered 1. Traders submitted to customs the following documents:-proposed text appeared.
-The license of the Ministry of industry and trade (if import products must have a permit of the Ministry of industry and trade).
2. Procedure of origin made under current rules as customs procedures for the shipment back.
Article 16. For goods to be put on sale in domestic market 1. Traders submitted to customs the following documents:-documents suggest the goods transferred to sell in the domestic market, stating each item, item code, quantity, value.
-The license of the Ministry of industry and trade (if the item when import licence of the Ministry of industry and trade).
2. Customs procedures for goods shipped to sell in the domestic market to follow regulations such as patio customs procedures for imports under a contract of sale.
VII. RULES on LIQUIDITY PROFILE article 17. Profile liquidity liquidity profile consists of:-The suggested liquidity;
-Import goods declaration (a saved person customs): a key-certificate from the sales for each type of the object of purchase tax exemption prescribed in section IV of this circular: copies, present the originals;
-Sales report in the month of traders: copy;
-The other documents (if any).
Article 18. Liquidity procedure 1. Each month, customs implement liquidity of customs declarations for goods sold in a month on the first week of the next month. When the customs check, the merchant must present liquidity profile referred to in article 17 of this circular and the books and vouchers of the tracking management of related business activities of traders (when the Customs requirement).
2. Within 10 days of sold out or expiry of retention of the goods, the trader responsible for the liquidity profile of customs provisions in article 17 of this circular.
3. In the course of liquidity, if it deems necessary, the Customs perform checks the amount of inventory in warehouses and duty free shop. Annual periodic customs perform checks inventory, store.
4. After the customs declaration liquidity, traders must keep records of sales according to the mode of accounting regulations.
5. Payment for goods to fall apart, damaged, lost quality, poor quality: 5.1 for goods to fall apart during shipping, storage, damage, loss of quality, poor quality, the traders must submit a written explanation submitted to customs, the content explanation stating the reason and the name of the item item code, quantity, value. The Customs on the basis of the content and the fact of goods is responsible for certifying the goods mentioned above.
5.2 the organization responsible traders abandoned under the provisions on the cancellation scrap under supervision of customs; the report Of the Bureau of customs about the result cancelled.  
5.3. tax policy for goods canceled follow provisions of the current tax laws.
VIII. terms of the IMPLEMENTATION of article 19. Effective 1. This circular have enforceable after 45 days from the date of signing. Annuls decision No 77/2004/QD-BTC dated 28/9/2004 of the Ministry of finance customs management regulations for goods sold in duty-free goods shops and related guidance documents.
2. The General Department of Customs has the responsibility to guide and implement liquidity of the declarations of goods imported for duty free sales business had completed the procedure before 1/7/2009. 
3. the General Director of the Bureau of customs directs the Director of the Customs Department, the city regards responsible management organization, follow-up and implementation of the content of this circular Guide./.