Tax-free sales procedures for buyers who are crewmen working on ships operating on international routes

– In case of online tax-free sales: the enterprise enters data on customer and product information into the electronic data processing system when accepting orders and completing payment procedures. When delivering goods to customers, the enterprise checks and compares the information declared by the customer when purchasing online with the information on documents related to the customer according to regulations for each subject.

Step 2: The enterprise transports goods under the supervision of the Customs Sub-Department managing the duty-free shop and duty-free warehouse from the duty-free shop until the goods are under the supervision of the customs authority where the ship departs.

– In case of purchasing duty-free goods to serve the needs of crew members working on international ships for the next journey outside Vietnam's territorial waters: the enterprise transports the goods to the ship's warehouse.

Step 3: The enterprise issues a sales invoice (including freebies, if any), with full information on the invoice, including the full name, passport number, nationality of the captain/ship representative, ship number, date of entry; save the sales invoice with the signature of the captain or ship representative, the order and the crew list.

Step 4: The Customs Branch managing duty-free shops and duty-free warehouses supervises goods from duty-free shops until the goods are under the supervision of the customs authority where the ship exits.

Step 5: The Customs Branch where the ship exit procedures are carried out seals the ship's warehouse containing duty-free goods, confirms that the goods have passed through the surveillance area (signs and stamps the customs officer on the sales invoice) and supervises until the ship exits.