Traders, who sell the duty-free goods, in addition to meeting the specified conditions, are required to keep receipts and vouchers in stores and stocks. When taking cash out of stores, they have to present relevant documents.
It is stipulated in Circular 148/2013/TT-BTC guiding the implementing of the regulations on duty-free goods business promulgated by the Vietnam Ministry of Finance and put into force on December 8th 2013.
Receipts and vouchers need filing
The Circular regulates that goods sold at duty-free goods must be kept at the duty-free shops, including duty-free stocks within time provided in Point b, c and d, Clause 3, Article 1 of the Regulation attached with Decision No. 24/2009/QD-TTg. The arrangement of items in duty-free warehouses is distributed according to each type of area, facilitating inspection and customs monitoring.
Duty-free goods when shipped from the warehouse to duty free stores must be attached to the stock issue not to facilitate the customs inspection.
The cash when being taken out of duty-free shops located at the place specified in Clause 1 and Clause 3, Article 3 of the Regulation attached with Decision No. 24/2009/QD-TTg, Clause 2, Article 1 of Decision 44/2013/QD-TTg has to be attached to relevant documents and supervised by Customs Department for duty-free goods business.
The documents related to export, import in duty-free shops, duty-free warehouses such as declarations of temporary import, re-export declaration, warehousing bills, lists, reports of storage liquidity are prescribed in Clause 1, Article 23 of the Customs Amendment Law.
Traders must have notes to monitor the records of imports, exports, offer duty-free stores management software to control imported and exported goods, storage and inventory in the duty-free shops.
Stamped before sale
The Circular also stipulates to stamp ”Vietnam Duty Not Paid” on items subject to be stamped before sale in the duty free shops or before delivery to buyers in case the goods are taken directly from duty-free warehouse to buyers. Goods brought into or out of duty-free warehouses or from duty-free shops must be loaded into the information management programme to control free-duty goods business as incurred. Traders should submit report on the business of duty-free goods to the General Department of Customs. Time of report must be before July 15 annually for business report on 6 months, and before January 15 annually for the business report on 1 year.
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Đăng ký: VietNam News