The DECISION to enact the regulation of duty-free goods business store _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the PRIME MINISTER pursuant to the law on Government Organization, 30 September 1992;
To strengthen the management of the store's business activity tax free;
According to the recommendation of the Minister of trade;
Decision: article 1. Attached to this decision about the regulation of shops duty free business.
Article 2. This decision takes effect from the date of signing; the previous provisions contrary to this decision are hereby repealed.
Minister of Commerce, Minister of finance, the 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 and 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 195/TTg dated 8 April 1996 from the Prime Minister's) Article 1 1. Business tax free goods store is selling imported goods are exempt from import tax (hereinafter referred to as the duty free shop) for objects and in polar areas defined in article 3 of this regulation.
2. Operation of the duty free shop is subject to the checks, direct supervision of the Ministry of Commerce and the Vietnam customs.
3. Give priority to enterprises in the country to venture investing, tax free shops and create sources for business.
Article 2. General provisions on the conditions and application for permission to open duty-free shops: 1. Businesses that want to open duty-free shops must have a business license issued by the Ministry of Commerce.
2. The conditions to be granted business license tax free goods including: a) enterprises established under the law of Vietnam, operations in the province, central cities have international gate (airport, sea port, rail, road), where the passengers exit and entry exceeds 15,000 people a year. The business tax free goods must match the register of business enterprises.
b) eligible capital facilities including shops, warehouses, the standard for sales and reducing suicide, Manager of customs.
c) Have staffs qualified management, sales.
d) Have stable source.
3. If the conditions stated in paragraph 2 of this Article and have the need to open tax-free goods shops then sending business to business application to the Ministry of Commerce.
Application for permission to include: business tax application, a copy of the decision to establish the business, a copy of the business registration certificate of the enterprise, the vouchers needed to explain the conditions stated in paragraph 2 of this Article.
The text of the General Department of customs; the regional governing body opening (airport, port, etc.) to accept the placement domain store, tax schemes of cooperation with foreign companies (if any).
4. Ministry of trade is responsible for the review of records and business license tax free goods, consistent with the needs of each area, each location specified in article 3 of this regulation.
5. Vietnam has allowed businesses to open shop for tax or domain has been allowed to partner with foreign firms for tax free goods business, continued the business under license has been granted and is responsible for implementing all the provisions of this regulation.
Article 3. Regulations on the tax free shop placement: 1. Isolation of the station, the international airport, the international sea port, the international road and rail, if eligible, be allowed to open duty-free shops to exit and transit (including drivers and transport staff on the transport).
2. On the international flights of Vietnam Airlines or airline 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; Duty free shop in the inner city (Downtown Duty Free Shop) for the object to wait for immigration and tax free shop for diplomatic objects in the Decree 73/CP on 30 July 1994 by the Government, led by the Prime Minister decides on the basis of the proposal of the provincial people's Committee , the city and the ministries concerned.
4. the specific position of the duty free shop stated paragraph 3 ears of this must be the people's committees, the central cities of approval: location dedicated warehouse tax free goods must be of customs the city approved and subjected to tests, the direct supervision of customs.
Article 4. Regulations on goods sold at duty-free shops are: 1. trading of goods in the duty free shop is the business service imports tax Ministry of Commerce domain browse under current rules.
2. In addition to import duty free business service, encouraging sales tax free shop made in Vietnam and imported legally into Vietnam, are legitimate traffic on Vietnam market. These items are considered to be export and must adhere to the policy of export under the export administration regulations.
3. warehouse delivery procedure and take items from the repository out duty free shop by the General Department of customs regulations.
4. Imported tax free business service is stamping "VIETNAM DUTY NOTPAID" by the Ministry of Finance released or released by enterprises but are approved by Ministry of finance.
5. business service imports duty-free trade by the browser, if inventory is a target and not long on business proposal handling (cancel, import tax to shift to domestic consumption or re-export) must then be confirmed by specific customs, business owners and the Department of commerce must be allowed. In this case, the Department of commerce must closely examine to the advantage of duty free goods business to bring in consumer goods imports directory on excessive domestic regulations. Not allowed to handle in the form of domestic consumption goods in the import prohibition list.
Every case broke or seriously damaged goods must set the minutes certified customs and handling cancellations under the supervision of the Customs Department of commerce without permits.
Article 5. Rules of procedure and the obligation to pay tax at tax-free stores include: 1. The conditions and procedure for sale: a) sales entry, exit, transit provisions in article 3 of this regulation, during valid passport production.
b) Selling directly to international customers on flights of Vietnam Airlines, or of the airlines was established by law in Vietnam.
c) objects are entitled to free standard unless a purchase tax free purchase book must accompany the 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 referred to in article 3 of this regulation must present passport, the ticket has registered on the exit to register a purchase. Received at the exit gate when exiting procedures are done.
Private duty free goods) for the living needs of sailors may be sold under the captain's orders. Must be sealed raw belt, raw facts, there are Customs escorts up the ship before the ship left port.

e) The beneficiaries are exempt from standard purchase according to quantify due to Vietnam law regulations; entry by customers purchasing quantities prescribed for the State regulation of standard weight of baggage for duty free export entry. Sailors exit was reasonable demand purchase of a person as of the time of the trip.
Others are buying unlimited number and responsibility in compliance with the regulations on import and export procedures as well as the quantitative rules on permitted export, import.
2. Imports of the duty free shop by Department of Commerce browser was free of import duties under the guidance of the Ministry of finance; If stagnant, inventories and are allowed to handle in the form of domestic consumption if in article 4 of this Regulation shall submit sufficient statutory tax.
Goods manufactured in Vietnam and the Vietnam imports referred to in article 4 of this regulation to export tax (if any) when sold for the exit, too.
3. other tax obligations, tax declaration procedure for payment of the tax as well as other financial accounting mode, follow the instructions of the Ministry of finance. Private sales invoice, if the use of a particular invoice type must then be approved by the Finance Ministry.
Article 6.
Periodically the three month, six month 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 related fields.
Article 7 of this regulation with effect from the date of signing. Repeal of previous regulations contrary to the provisions of this regulation./.