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The Decision 54/2003/qd-Btc: Customs Management Regulations For Goods Sold In Duty-Free Goods Business Store

Original Language Title: Quyết định 54/2003/QĐ-BTC: Quy định quản lý hải quan đối với hàng hoá bán tại cửa hàng kinh doanh hàng miễn thuế

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The MINISTER of FINANCE pursuant to Customs Act No. 29/2001/QH10 Congress, Socialist Republic of Vietnam Xth session 9 passed on June 29, 2001;

Pursuant to Decree 102/2001/ND-CP dated 31/12/2001 detailing the Government's implementation of some articles of the customs law on customs procedures, inspection regimes, customs supervision;

 Pursuant to Decree 86/2002/ND-CP on 05/11/2002 of government functions, tasks, powers and organizational structure of ministries, ministerial agencies.

Pursuant to decision 210/1998/QD-TTg dated August 19, 1998 of the Prime Minister issued the regulation on business tax free goods store;

Proposal of the General Director of the Bureau of customs.

 

Decision: article 1. Attached to this decision customs management regulations for goods sold in duty-free goods shops.

Article 2. This decision has the effect after 15 days from the Post Gazette. Annulment of decision 1549/2001/QD-2 on 26/12/2001, article 6-decision No. 19/2002/QD-2 on January 10, 2002 of the General Director of the Bureau of customs and other guidance documents contrary to the provisions of this decision.

Article 3. General Director of the Bureau of customs, the heads of the units and subordinated to the Ministry of finance agency and other organizations, individuals responsible for the implementation of this decision.

 

CUSTOMS MANAGEMENT REGULATIONS for GOODS SOLD in DUTY-FREE GOODS SHOPS (attached to decision No 54/2003/QD-BTC dated April 16, 2003 by the Minister of Finance) i. GENERAL PROVISIONS 1. Imported goods sold in duty-free goods sales outlets (hereinafter referred to as the store) is made of customs procedures at the Customs Bureau to manage the store.

Customs clearance for imported goods to sell at the store do the regulations for importing business. The tax must be made only for cases of imported items to sell to the entry has the unit price exceeds the baggage allowance exempt from tax (tax calculation and tax collectors for the beyond).

2. The goods put on sale in the shop must be stamped "VIETNAM DUTY NOT PAID" under the supervision of customs.

3. Customs not sealed warehouses, stores, not directly supervised, did not directly make the sales procedure. Once a month, Customs made test certificate from the store's sales to the liquidity of import declarations. In the process of liquidity if it deems necessary, the Customs perform checks the amount of inventory.

4. The responsibility of the shop: 4.1. Selling the right procedure, the right audience, in the right quantities.

4.2. Retention of records sales documents as defined in section II below.

4.3. Each month, the store must do sales report sent the Customs Bureau to manage the store (in the form attached to this decision) to the customs check and liquidity.

4.4. The shop must be networked computer systems with Customs Department Store Manager to transmit directly to the Customs:-sales figures (buyer's name, passport number, passport number or item name, quantity, value, ...).

-Inventory data (name, item code, quantity, value, ...).

5. Customs store manager to open the Windows to track imported goods to sell at the store and the sales figures, because the store provided as specified in point 5.4 above.

II. REGULATIONS On SALES Of 1. Buyer's case is the diplomatic representations, consular agencies and representative bodies of international organizations in Vietnam are entitled to tax exemption and quantitative criteria specified in Decree 73/CP 30/07/1994 of the Government: 1.1. Sales staff must check the following documents: a passport), proof of diplomatic mail or the function (if the buyer's business).

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).

1.2. the sales staff must collect and save the following vouchers: a) Cut the stamp pane correspond to sale items and stickers on the sales invoice.

b) sales invoice.

c) from c and d as defined in point 1.1 above.

2. where the person exiting a purchase in the shop at the gate: 2.1. Sales staff must check the following documents: a passport or passport).

b) documents proving the source of legitimate foreign currency (the case of a purchase to the value on the level of foreign currency regulations must declare to customs in accordance with the State Bank of Vietnam).

2.2. Sales staff have to make: a full Record) full name, passport number, date of exit of buyers on the sales invoice.

b. sales invoice).

2.3. in case of exit tourists by sea with no visa, no declaration of baggage shall perform as specified in point 2.2 above.

3. in case the exit shopping at local stores: 3.1. Sales staff must check the following documents: a passport).

b) plane ticket was possible.

3.2. Sales staff to collect and store the following vouchers: a) sales invoice (have actual confirmation of export Customs gate).

b) full name, passport number, flight number, date of exit of buyers on the sales invoice.

3.3. Customs procedures of Customs Department Store Manager: a) check, the goods have been sold with a sales invoice.

b) seal the goods sold to the shop moved to the gate.

3.4. the customs procedures at the gate: a) check the sealing of the customs management of the store.

b) monitoring to ensure items exported.

c) confirm in each food sales invoice.

4. where the entry purchases in duty free shops at the gate entry and duty free shop in the inner city: 4.1. Sales staff must check the following documents: a passport).

b) Declaration added.

c) after selling the store employees must record the total value sold, sign stating the full name on the import declaration.

4.2. the sales staff must collect and save the following vouchers: a) the Bill of sale.

b) full name, passport number, the date of entry of the buyers on the sales invoice.

c) import declaration copy Collector exit (after having recorded as defined in point 3.1. c above).

5. The case of the buyer's specialists perform the programs, ODA projects in Vietnam the quantitative standard exemption specified in decision No. 214/1998/QD-TTg dated 31/10/1998 of the Prime Minister, the foreign settlement in Vietnam about the water works at the invitation of Vietnam State agencies as defined in decision No 210/1999/QD-TTg dated 27/10/1999 of Prime: 5.1. The procedure before the sale: shop to produce the text stipulates in point 5.2. c below with the Customs Bureau to manage the store to confirm and back at the shop to buy goods.

5.2. Sales staff must check the following documents: a passport).

b) Declaration added.

c) documents of the Ministry of planning and investment (if the ODA is expert) or of the Ministry of industry, invites the Vietnam settled abroad on water works (if Vietnam is settled abroad).

5.3. Sales staff to collect and store the following vouchers: a) the Bill of sale.

b) full name, passport number, the date of entry of the buyers on the sales invoice.

c) for text specified in point 5.2. c on here:-Currency-copy the text there was confirmed except the back of customs, if the buyer has not buy off weight are tax free.

-Collecting originals, if the buyer had bought the goods tax exempt amount runs out.


6. for sale tax free goods on aircraft: When putting the row on the plane and the airline sold at bringing back, businesses must submit to the Customs the certificate from clear weight flown items, the amount of the sale, the amount of unsold inventory of duty free shops, sellers and customs monitoring to underlie the liquidity of each flight.

7. Goods purchased captain at the duty free shop order must be taken into the warehouse of the Customs to ship sealed and monitored until exit (except for the number of rows that the captain offered to outside to use during ship moored in the port of rational numbers).

III. REGULATIONS On LIQUIDITY 1. Liquidity profiles include: a) the sales vouchers for each object according to the rules in section II above.

b) reported the store's sale.

c) The other documents (if any).

The liquidity is conducted periodically every month. Annual periodic Customs Department Store Manager performs the check inventory.

The store is responsible for keeping records of sales vouchers (according to each type of purchase object defined in section II above) to produce when the customs check, liquidity.

2. payment procedure:-each month, the Bureau of customs Store Manager make the liquidity of the goods sold in a month on the first week of the month. When the customs inspection, shall produce the record store said in point 1 above and the books, other related documents (when the Customs requirement).

-In the process of liquidity, if it deems necessary, the customs check done.

-After the liquidity, the store must keep sales records within the time required by law.

3. Liquidity for every case broke, destroyed: 3.1. For breakdown in the transport process, the store must file affidavits and have text explanations. The case broke, the number of little validation Customs requires no expertise.

3.2. for every culled due to the expired use the lost goods, the quality of the stores to file affidavits and have text explanations.

3.3. procedure for destruction: follow the rule of law.

IV. REGULATIONS On GOODS TRANSFERRED The PURPOSE Of USE 1. Back row: a) check back, the shop must submit the following documents:-proposed text please re-export.

-The license of the Ministry of trade (if when importing a permit of the Ministry of trade).

b) re-export: Customs-Customs procedures appeared as prescribed for the shipment, re-export.

-Bureau of customs procedure store management appeared.

2. Goods moved into the domestic sale: When want to move imported goods sold in the shop on domestic consumption, the store must submit: a suggested text).

b) license of the Ministry of trade (for imports).

Customs procedures to turn on domestic consumption shall be as prescribed for every import business.

CÔNG TY...........................

TAX FREE SHOP........

SALES REPORTING month. ... the year 200. ...

 





STT



Tên hàng



Mã hàng



Hàng tồn cuối tháng



Hàng mới nhập khẩu trong tháng



Tổng cộng

 



Hàng bán trong tháng



Luỹ kế hàng đã bán



Tồn cuối tháng



Ghi chú





 



 



 



SL



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CORPORATE LEADERSHIP (Signed, stamped)....., the day ... month ... year ...

Who HQ 01-BCCPN A3 of the BUREAU of CUSTOMS, Bureau of the HQ ... ...

Bureau HQ..............

 

A DETAILED EXPORT/import GOODS without TAXES (accompanied by customs declaration number:................./200)-exchange rate (USD/USD):................/200.

 





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.......



Name, address, sender/recipient Name origin goods weight (kg, the, the ...)



Đơn giá (VND)



Trị giá (VND)



Lệ phí hải quan



Công chức HQ ký, ghi rõ họ tên



NVBĐ/DNCPN ký, ghi rõ họ tên



Ghi chú





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Ghi chú: - Nếu là hàng import then export dropped bricks, the letter to the sender and vice versa-the customs officer on duty to check the fact of goods signed, specify the name of the tenth box on the stats.

Post office-employees/business INTEGRATOR and signed, specify the name of the 11th box on the stats.

-Notes Column (box 12) record: + license of the specialized agency.

+ Transfer of specialized management agency checked + Switch handle violation.

+ Other problems.

-Team leaders to sign, stating the full name, stamped "did customs procedures".





Customs Agency.............

Team leaders sign, stating the full name, stamp) ..., on ..../........./200.

Post Office/business INTEGRATOR sign, stating the full name, stamp of the BUREAU of CUSTOMS, Bureau of the HQ ...

Bureau HQ..............

Number...................



The SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness CCKBĐ POSTAL VOTES 2-HQ, parcels, GOODS ITEMS, import EXPORT I. Section for customs where established phếu: Dear customs Bureau transfer:...............................................................

Shipment of parcels, parcel, articles, goods exported/imported was transferred to customs procedures.

Dedicated time:...................................

Transport:..........: transport number..........

The number of bags, packages ....; the number of the cont:......... Total weight:....................

Niên phong hải quan:..............................................................................

Giấy tờ kèm theo:....................................................................................

.................................................................................................................

The customs officials set up polling switch sign, stating the name:..................

Employees of businesses where the transfer of goods sign, stating the full name: ... ...

II. Section for customs where transfer reception: reception time:...................... in confirmation of the actual status of Customs sealing, packaging, postal lead (if the minutes shall record all of the minutes):


.................................................................................................................

.................................................................................................................

Where the customs officer receiving the vote forward to sign, stating the name:...........

Business where the employees receiving the goods name, specify the name:...................

 





Customs where founded On ... votes, ... in 200 ...

(Sign your name, professional stamp)



Customs where receiving the vote day....... in 200 ...

(Sign your name, professional stamp)





 

Note:-where a shipment is moved resources cont cont number, record only, not recording the number of bags, packages.

-If the parcels, parcel, articles, goods exported the tiles dropped import and vice versa.