(VEN) – Apart from satisfying certain conditions, duty free shops must store shop and warehouse-related invoices and documentation; they must have documentation for cash that they bring out from the shops, according to Ministry of Finance Circular 148/2013/TT-BTC (providing guidelines for implementing the ministry’s regulation on trade in duty free goods that will take effect on December 8, 2013).
The circular says that goods sold in duty free shops must be kept in duty free shops and duty free warehouses for a period of time stipulated in b, c and d of section 3 of Article 1 of the regulation attached to Prime Ministerial Decision 24/2009/QD-TTg, and that the goods must be kept in order and classified to make it convenient for customs inspection and supervision.
Goods transported from a duty free warehouse to a duty free shop must have stock-out documentation for customs inspection. Cash from duty free shops is kept in places described in sections 1 and 3 of Article 3 of the regulation attached to Prime Ministerial Decision 24/2009/QD-TTg and section 2 of Article 1 of Prime Ministerial Decision 44/2013/QD-TTg. It must have related documentation and is supervised by the customs division in charge of managing trade in duty free goods.
Documentation related to imports and exports in duty free shops and duty free warehouses, such as temporarily imported cargo manifests, re-exported cargo manifests, stock-out documentation and records, is preserved according to d of section 1 of Article 23 of the law amending and supplementing some provisions of the customs law. Duty free shops must use books and software programs to manage imports, exports, stored goods and inventories.
Circular 148/2013/TT-BTC also says that the ‘Vietnam Duty Not Paid’ stamp must be stuck on a number of goods categories before these products are displayed for sales in duty free shops or handed over to buyers (in cases where goods are transported directly from duty free warehouses to buyers). Information of all goods stock-in and stock-out in and from duty free shops and duty free warehouses must be put into the shops’ and warehouses’ business management program.
Annually, duty free shops must send their business reports to the General Department of Customs before July 15 (referring to six-month reports) and before January 15 (referring to yearly reports)./.
TK
Đăng ký: VietNam News