The DECISION to enact the regulation of duty-free goods business store PRIME base on Government Organization Law, 30 September 1992;
In order to strengthen the active management of the business tax free goods store, DECIDES: 1. Attached to this decision about the regulation of shops duty free business.
Article 2. This decision replaces decision No 195/TTg dated 8 April 1996 from the Prime Minister's, that effect after 15 days from the date of signing; the previous provisions contrary to this decision are hereby repealed.
The Minister of trade, Minister of planning and investment, Ministry of finance, General Director of the Bureau of Customs is responsible for guidance and to check the enforcement of the regulations attached to this decision.
Article 3. The Ministers, heads of ministerial agencies, government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this decision.
 
REGULATION of BUSINESS TAX FREE GOODS SHOP (attached to decision No 205/1998/QD-TTg dated 19 October 1998 of the Prime Minister) article 1. General provisions 1. Business Shop duty free goods (hereinafter referred to as the duty free shop) is the store sales for export, import and other objects as defined in this regulation.
2. Imported goods for sale in duty free shops are free of import duty, provided the special consumption tax, value added tax.
Goods imported for sale in duty free shops if permitted by Ministry of Commerce put on sale in the domestic market, they must pay tax according to the provisions.
3. the business activities of tax-exempt goods duty free shop subject to check, control of Vietnam customs, Ministry of Commerce and Ministry of finance.
4. foreign currency transactions in foreign currency is tax free shop freely convertible by the State Bank of Vietnam announced.
5. Preference for domestic enterprises to join the business activity tax free goods.
Article 2. Condition to operate tax free shop enterprises want to open duty-free shops to register the business and only works when there is a certificate of eligibility issued by the Ministry of commerce business.
The opening and operation of duty free shops have foreign investment made under the provisions of the law on foreign investment in Vietnam.
Article 3. Certification of qualified business exemption 1. Conditions for businesses are considering certification of qualified business tax exemption include: a) enterprises established under the law of Vietnam headquarters operations in the province, central cities have international gate (airport, sea port, rail, road).
b) eligible capital, the facilities include shops, a standard warehouse, sales and convenience check, control of customs.
c) Have sufficient qualified staff to manage, duty free sales.
2. If the conditions in paragraph 1 of this article and have the need to open duty-free shops, the Organization, individuals send application and resume to the Department of Commerce, if the store is invested abroad shall submit to the Ministry of planning and investment to obtain the certification of qualified business tax free.
Profile: Include: application for certificate of eligibility of business tax free goods;
Valid copy of enterprise formation;
A copy of a valid certificate of eligibility of business enterprises.
The text approved place of duty free shop;
Project collaboration, joint ventures with foreign (if available).
3. The Ministry of trade, Ministry of planning and investment (for stores have foreign capital investment) is responsible for considering certification, qualified business exemption under this regulation.
Article 4. Tax free shop placement 1. Isolation terminal of the international airport, the international sea port, the international road and rail to the exit and transit (including drivers and staff on the exit transfers).
2. On the international flights of Vietnam Airlines, the airline was established by law, duty free sales in Vietnam served passengers on the aircraft and crew.
3. The opening of duty-free shops serve entry (including crew and flight attendants on international flights) at some international airports; Open the duty free shop in the inner city (Downtown Duty Free Shop) serves the audience wait for exit and open the tax free shop serving 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 ministries concerned.
4. the specific position of the duty free shop referred to in paragraph 3 of this Article must be people's Committee, the city of centrally managing Department or approved; specialized inventory placement for duty free goods must be of the Customs Department, the city approved and subjected to direct supervision by customs.
5. duty-free shops at the international airport, international seaports are open counters serving spot for waiting guests, crews on the ship moored in the harbor. General Department of customs, in coordination with the Ministry of Commerce, Ministry of finance specific guidelines for this activity.
Article 5. Goods sold at duty-free stores 1. Trading goods at duty-free shops including imports for sale in duty free shops, goods produced in Vietnam, the legal import origin.
2. Encourage the sales tax free shop produced in Vietnam. This and the goods were imported, are legitimate traffic on Vietnam market if put to sale in duty free shop must be regarded as export and must comply with the export policy in accordance with current regulations.
3. sales tax free shop for the audience to enjoy diplomatic immunity privileges are imported items to meet the needs of the audience enjoy immunity privileges. Particularly for tourist cars and two-wheeled vehicles with air gets under the order of the subject goods allowed to enter duty-free under the provisions of Decree No. 73/CP on 30 July 1994 by the Government. The sale and management of goods in this shop are made pursuant to the Government.
4. Goods sold at duty-free shops are stamping '' Vietnam duty not paid '' by the Ministry of Finance released or released by enterprises under the authorization of the Ministry of finance.
5. business service imports in duty-free stores in an if conditional imports due to trade Ministry permission.
Article 6. Re-export, put on sale in the local market, handle every difficult to consume The goods were imported for sale in duty free shop inventory is not long on consumption, it is necessary to handle (cancel, switch to domestic consumption, re-export) must then be certified by Customs for each category and the specific amount.
For the xin appeared, now please take out the area manager of the duty free shop for consumption in the domestic market, they must be allowed and the Department of Commerce to implement the obligations under the regulations.
The row broke out, damaged goods, takes serious qualities, can not sell consumer service, business must set the minutes certified by Customs to process the cancellation with supervision by customs.
Article 7. Object, the conditions of sale in a duty free shop) sales entry, exit, transit as defined in this regulation, the present passports were allowed entry and exit.

b) Sell directly on the aircraft to international customers on flights of Vietnam Airlines, the airline was founded according to the law of Vietnam.
c) objects are entitled to preferential rights standard diplomatic immunity, duty-free purchases must present the shared purchase attached to your passport or ID issued by the Ministry of Foreign Affairs of Vietnam if for personal purchases; purchase book accompanied the maxillary or a referral of the Agency if a purchase for the Agency.
d) foreigners, overseas Vietnamese and Vietnam who wait exit must present a valid passport, the ticket has to sign on the exit to register a purchase. Received at the exit gate when exiting procedures are done.
Article 8. Duty free purchases a quantitative) the audience enjoy the preferential diplomatic immunity, was quantified according to the purchase by the Government of Vietnam.
b) The entry is under the purchase flow regulations on baggage allowance for duty free entry.
c) Who exit with valid passports are buying unlimited number and value but must be responsible and quantitative procedure for import into the country of entry.
d Private tax free goods) caters to the needs of sailors are sold under the orders of the captain or agent of the ship. Goods are sealed or intact condition, subject to supervision by the customs when the ship left port.
3. The exit by immigration passport be purchase as guests exit with a valid passport.
Article 9. Manage the operation of The duty free shop trade Guide and receiving records, business tax registration.
Grant or deny answer certification of qualified business tax exemption within 30 days of receipt of a valid application.
Allow the import of goods in an import, re-export of goods duty free shop.
Allow transfer of goods imported duty free store on consumption in the domestic market.
The Ministry of planning and investment decision on the opening of duty-free shops to shop in foreign investment.
The Ministry of Finance shall guide financial regimes, accounting for the duty free shop.
Check periodically or irregularly the payment for the duty free shop.
Submission guidelines, currency, tax free under the provisions of the tax law for the duty free shop.
Instructions for tax incentive policies for goods produced in Vietnam put on sale in duty free shops.
General Department of customs entry procedures guide, re-export of goods duty free shop, the store's tax free shipping on sale in domestic market.
Confirm the goods need to handle inventory, liquidity, overseeing the liquidation, destruction of goods duty free shop.
Make the tax, calculate and collect taxes for goods imported for sale in duty free shops are allowed to move in to sell in the domestic market.
Article 10. Sales at the shop tax free tax free goods shops are selling the right audience, in the right categories and items of business registration, to perform the correct sales tax exemption provisions of the this regulation.
Article 11. Responsibility of every business enterprise business enterprise tax free tax free goods must take responsibility before the law on quality of goods and goods imported for sale in duty free shops.
Article 12. Business operations report of the periodic tax free shop six months and every year, the business report duty free shop duty free sales activities with the Ministry of Commerce, Ministry of finance, General Department of customs and the Ministry of planning and investment if there is foreign capital.
Article 13. Handle violation of the breach of the sales tax under the provisions of this regulation, depending on the level can be processed to temporarily suspend operations, revoking the certificate of eligible business, sanctioning administrative violations or arrested save for criminal liability in accordance with the law.
Article 14. The Minister of trade, Minister of planning and investment, the Finance Minister and General Director of the Bureau of Customs is responsible for guiding the implementation of this regulation./.