A DECISION.

OF THE GENERAL BUREAU CHIEF 197 /TCHQ-GSQL ON 23 MAY 1995 ON THE PROMULGATE OF THE STATUTE OF OVERSIGHT, CUSTOMS MANAGEMENT FOR THE OPERATION OF DUTY-FREE SHOPS AT AIRPORTS, INTERNATIONAL AND DOMESTIC SEAPORTS.

CHIEF DIRECTORATE GENERAL OF CUSTOMS

-Customs Base on February 20, 1990;

-National Decree No. 16 /CP on 7 March 1994 of the Government of the Administration, Mission and Organization of the Department of Customs.

-National Decree 17 /CP on 6 February 1995 by the Government on the Consumer Tax-free Action Standards, Immigration.

-Section 171 /HSBT of the Council of Ministers (now Government).

-12-TLB/TN/HQ on 13 November 1990 of the Ministry of Commerce (now Ministry of Commerce)-General Customs.

-The Ministry of Finance's 107 /TC-TCT on December 30, 1993, of the Ministry of Finance directed the implementation of tax policy on duty-free sales at sea ports, and international airports in Vietnam.

-Office of the Director of the Bureau of Supervising-Management of Customs.

A DECISION.

What? 1: It was issued under this Decision as the Statute Of Oversight, customs management for the operation of duty-free shops at airports, international and domestic seaports.

What? 2: This decision is in effect from the date of the signing.

What? 3: The Bureau of Ministers, the Chief of Units of the Directorate General, the Bureau of Naval Affairs, the city and the headmaster of the Vietnam Customs School are responsible for the decision.

STATUTE

IN TERMS OF MONITORING, CUSTOMS MANAGEMENT FOR THE OPERATION OF DUTY-FREE SHOPS AT AIRPORTS, INTERNATIONAL SEAPORT.
AND INLAND.

(Board with Decision No. 197 /TCHQ-GSQL
May 23, 1995 by the General Directorate General of Customs).

I-GENERAL REGULATIONS

1. Sales of duty-free sales at airports, international and domestic seaports must obtain a license issued by the Ministry of Commerce after the official documents of the Bureau of Customs.

2. Goods imported from foreign countries into Vietnam for sale at duty-free goods are goods exempt from import duties and for sale to subjects that enjoy tax-free standards. The process of entry, export and sales must be subject to inspection, oversight of the management of the Customs agency under the existing regulations.

3. Goods purchased in the domestic market for sale at duty-free shops are considered export goods, must pay a statutory export tax and must comply with the existing policies of export, import.

4. The activities of the duty-free shop must perform properly according to regulations at the Ministry of Commerce No. 12 /TTLB on 13 November 1990 of the Ministry of Commerce (now the Ministry of Commerce)-General Customs and the documents of the General Bureau of Customs, Ministry of Commerce and the Ministry of Finance It's about this operation.

5. Sales at duty-free shops are only sold under the standard of quantitative standards prescribed at the State ' s texts.

II-LOCATION OF THE DUTY-FREE STORE BUSINESS.

1. International Airport:

1.1. At the airport terminal of the International Airport: the store is located in quarantine (the living room waits for the aircraft), following the area as customs procedure and the appearance procedure.

1.2. At the entry terminal of the International Airport: the store is located after the area as the entry and before the customs service.

1.3. For the location of the location at the airport's International Airport Terminal (Downtown Duty Free Shop), as at point 1.1.

2. International Seaport

2.1. The store is located in the customs area of the customs (which can be placed within or outside the international seaport range if approved by the General Bureau of Customs).

2.2. For the location of the sales at the International Seaport of the Inland Store (Downtown Duty Free Shop) as at point 2.1.

3. Inside the Downtown Duty Free Shop:

The store is the place of trading, showcasing and introducing products for sale; as a sales procedure, which records the order for the customer in accordance with existing regulations. The location must be approved by the Customs Office.

4. The duty-free store sold to foreign subjects:

The store is a place of selling items according to quantitative standards for individuals and diplomatic bodies; for international organizations and other objects has been regulated by the Government. The store is located at the site approved by the Customs Office.

5. Point Shop, Beverage Shop (cafe shop and "fast food shop"):

The store is located in the quarantine room of the international airport terminal and international seaport. The store is subject to the supervision of the customs authorities.

III-WAREHOUSE MODE

1. All duty-free sales business units must have their own dedicated warehouses for each type of sale and must be recognized by the provincial customs authority, the city of recognition (accompanied by the schema of the warehouse).

-The warehouse is placed in the monitoring area of the Customs authority and meets the following requirements:

+ Secure the cargo.

+ Against fire, detonation.

+ Favorable for the inspection, monitoring of Customs ...

2. The warehouse must perform the correct customs of the customs lead clamp. The vault is only open to export, entering service with customs officers overseeing the warehouse.

3. The export, the entry must perform the correct inventory accounting regime and the sealing mode under the current regulation.

-The top tracking pattern, the repository (by the Directorate General of Customs) must be stamped on the front page. Each page has a pre-order numbering prior to the use and was confirmed by the director of the management of the customs or department store chief.

IV-CUSTOMS PROCEDURE WHEN IMPORTING GOODS

1. After receiving a valid filing, the Customs Regime for the shipment of imports for sale at the duty-free store, charging as a shipment of imports under the commercial contract. On the affidavit stamped "the income, free of tax".

2. The imported goods from the first store were transferred to the event (also the original lead) on the dedicated depot of the duty-free store and subject to the supervision of the customs officer.

-If it is a row or the original pair for reasons that are no longer intact then customs at the first entry door and customs where there is a duty-free store with the owner must have the protocol. The editorial content clearly states the state of the packaging before moving on to the warehouse, which has a pressure customs officer.

3. When a row of the warehouse must be checked in detail of each type of row, quantity, sign code, and the quality of goods before you enter the warehouse. In the process of testing if you see damaged goods, loss, lack of quality. The store management customs and shops set up its specific validation to make the basis of the next procedure.

-The imported goods after the detailed inventory must be accountated by the inventory of the repository and the repository into the encoffers, which has the oversight of the customs officer.

4. The row from the warehouse sold at the stalls must have a warehouse vote and enter the repository. Customs officers must fully perform inventory management tracking and inventory management. If the warehouse far from the sale site must have a pressure customs officer.

V-SALES MODE

1. The duty-free store at the international airport terminal is only sold to the passenger passenger after having completed customs and acting procedures. Non-crew members of Vietnam and foreign flights were purchased only by the officer's orders and were placed on the plane by the officer cadet.

2. Sales of duty-free sales on the international routes of the Vietnamese aviation: carrying out the sealing regime, which applies cargo from its own shed to the aircraft and vice versa.

-After each flight, the flight crew must be able to figure out the sale, the number of items that follow the sales watch issued by the Customs agency and submit to the customs officers as the surveillance procedures for the validation and delivery of the customs department for the management of the duty-free store.

3. The duty-free store at the international airport entry terminal is only sold to entry-to-passport passengers. Passengers were purchased at the store by standard provisions at the June 6/1995 Decree of the Government and the Office of the Customs Administration. Visitors who came out of the entry terminal were not allowed to return to purchase at the duty-free store.

4 Duty-free Shops at International Seaport:

a) The location of the store located within the international seaport range is allowed to sell in two forms:

+ Sell the order (ORDER) of the train.

+ Retail crew by passport.

-The sale of ORDER must be loaded onto a train for the ship monitoring team or the procedure team.

b) The store location located outside the international seaport range is only allowed to be sold under the order (ORDER) of the vessel and carry out the pressure mode, closely monitoring.

5. Local Tax Free Shop (Downtown Duty Free Shop):

-The store is where the transaction is, showcasing the product, which is where the sales procedure is. The primary responsibility is to make the sale, record the invoice and the purchase object that will receive the goods at the export store. Where of the item purchase object, Customs does the sealing procedure and that row is taken from the central warehouse to the entry point store for the delivery branch or input to the dedicated warehouse of the shipping branch with the supervision of the navy. Yeah.

-If the goods go to tax, the object buys only the tax-exempt only under the standard stipulation of the Government's 17 /CP Decree on 6 February 1995.

6. SHOP "CAFE SHOP" and "FAST FOOD SHOP" is only retail liquor, tobacco and food items for use in place.

7. The duty-free store sold to diplomatic objects: The objects purchased by the import tax exempt are the subjects prescribed at the Government ' s 73rd /CP on 30 July 1994 of the Government and other objects that have been authorized by the Government.

-The acquisition procedure consists of:

+ The purchase order has confirmation of the Customs authority (if the individual must export the passport when purchasing).

+ If purchasing for the agency, the foreign organization or international organization must have a function (accompanied by a purchase book).

VI-ORGANIZATION EXECUTION

1. The goods moving to the sale at the counter (i.e., export and enter the counter) must be entered into the store ' s "register" and the "export-to-import" book of the customs department store management of the duty-free store.

2. The customs team that manages the duty-free shop with the store clerk must check for a passport, which statistics the goods sold during the day after the department store stops working to report to the Provincial Customs, the city according to the prescribed pattern.

3. The sale must follow the correct invoice content issued by the Ministry of Finance and must specify them, name, passport number, date, month, year of passport issued and the nationality of the buyer to the invoice.

4. Department of Provincial Customs, City where the duty-free shop operates-must set up a duty-free store management team that belongs to the Administration of Management or Store Customs Enforcement. The organization of the cadres is consistent with the actual characteristics of each place.

-The management supervising room is responsible for directing the Customs Enforcement Administration to implement regulations at this statute and other regulations of the State and the related disciplines.

-For each import shipment, the Management Supervisor Office has a responsibility to send 1 complete records of that shipment to the Store Customs or the duty-free store management team to monitor and serve the license liquidity and the imported paper on the property. After.

5. A three-month period, the Bureau of Provincial Customs, the organization city examining the activities of the duty-free shop to statistical inventory, entry, inventory, inventory, inventory, and the import of each shipment. For damaged goods, poor qualities, overdue, rupt...proceed to the disposal of existing regulations.

6. The tax-free sales business unit has a common responsibility for the salesperson to take serious implementation of the provisions of this Regulation.

7. Joint Regulation Base of the General Directorate General Customs, Department of Provincial Customs, the city issued a specific statute for each type of tax-free business operated by the provincial Customs, the city of management and sent to the Directorate for approval.

VII-REGIME RESOLUTION AND STATISTICAL REPORT

1. After the sale of the shipment, the duty-free business units must report the payment of each shipment (each of its imports) with the Ministry of Finance.

-On that basis the Treasury will examine the decision and make a formal tax exemption for each shipment.

2. At the end of the six-month period from the day of parole, duty-free business units still have to make a decision with the Treasury Department even though that shipment is not consumed.

-After the end of the deal, the Treasury Department will decide the official tax exemption for the number that has been consumed. The number of remaining units remaining units went on sale and had to report a decision with the Ministry of Finance for the next 6 months.

-After being formally exempt from the official tax exemption for the number of goods consumed, tax-exempt business units must copy two complete records for the Department of Provincial Customs, the city (where the import permit is issued) and where Customs does the procedure to pay for it. serving for the license liquidity and the affidavit.

3. periodically, the quarter and every year the tax-free business units must have a report (prescribed) of the General Department of Customs, the Ministry of Commerce, the Ministry of Finance according to the current regulation.

4. Periodic, quarterly, and annual sales of duty-free shop management teams report to the Bureau of Provincial Customs, City and Customs General (Customs Enforcement Administration) according to the provisions of the General Customs Administration.

VIII-PROCESSING VIOLATION

1. The case of a tax-exempt business unit that does not submit a statistical report by the regulations of the Customs General (Customs Enforcement Administration) then the Customs General will suspend the employment of the next shipment of shipments.

2. For imported goods to sell at the duty-free store, if semi-false object or consumption in the Vietnamese market is in every case considered tax evasion and the store must access the amount of import tax that has been exempt and fined twice. Smuggling taxes.

3. General Customs on the basis of the inspection and affirmation of the level of violations that will have the Trade Ministry petition withdrawing the operation of the operating tax exemption business unit.

4. The conduct of violations of regulations in this Regulation, depending on the extent of the breach, shall be processed under the ordinance of execution of the administrative breach or the prosecution of criminal responsibility under the existing law.

IX-EXECUTION CLAUSE

1. This statute has the enforcement effect since the date of the signing.

2. The Director of the Bureau of Supervisor Management-management and the Bureau of the Bureau of Provincial Customs, the city of instruction and organization implementing this Regulation.