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Decision 207/2003/qd-Ttg Dated: Modifying Regulation On Business Tax Free Shop Attached To Decision 205/1998/qd-Ttg

Original Language Title: Quyết định 206/2003/QĐ-TTg: Sửa đổi Quy chế về cửa hàng kinh doanh hàng miễn thuế ban hành kèm theo Quyết định 205/1998/QĐ-TTg

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Pursuant to the law on organization of the Government of 25 December 2001;

Customs Act base on September 26, 2001;

According to the recommendation of the Minister of Commerce, decision: article 1. Amendments and supplements to some articles of the Statute of tax free goods business shop attached to decision No 205/1998/QD-TTg dated 19 October 1998 of the Prime Minister as follows: 1. Paragraph 3 and 4 Article 4 be amended and supplemented as follows: "3. The opening of duty-free shops serve entry at some of the international airport and the opening of free goods taxes in the inner city (Downtown Duty Free Shop) serves the entry, exit and customers waiting for duty free shops opened to serve the foreign object in Decree No. 73/CP on 30 July 1994 by the Government led by Prime Minister decides according to the recommendations of the provincial people's Committee the central cities, and the Ministry concerned.

4. The location of stores, duty free warehouse to be provincial people's Committee, the city approved centrally, or allow the use of management (for the unit by the Ministry, direct industry management); The Ministry of Finance (Customs Administration) confirm eligibility check, control. "

2. Paragraph 4 Article 5 be amended and supplemented as follows: "4. Imported goods sold at duty-free shops are stamping" VIETNAM DUTY NOT PAID "by the Ministry of Finance released."

3. Account d article 8 is supplemented, modified as follows: "d. seaman being of purchase tax free personal needs during the time the ship docked in the port of Vietnam for use on the train and also territorial Vietnam. The Ministry of finance, in collaboration with the Ministry of Commerce specified items and quantify the goods tax free which sailors are bought to suit the time the ship docked in the port of Vietnam.

Tax free goods serve the common needs of sailors during the ship moored in the port of Vietnam are sold under the orders of the captain or agent of the ship for use on the train.

Tax free goods to serve the needs of the crew for the next cruise is sold under the orders of the captain or the ship agent. Of this goods subject to customs supervision until the ship left the port. "

4. Article 11 is amended and supplemented as follows: "article 11. The responsibility of the business enterprise tax free goods.

Business enterprise tax free goods are responsible before the law about the sale the right audience, the prescribed weight and quality of the goods "in article 2. This decision has the effect after 15 days from the date the report.

Article 3. The Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's committees of provinces and cities under central is responsible for guidance and enforcement of this decision.