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

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

Step 2: Enterprises transport goods under the supervision of the Customs Branch managing duty-free shops and duty-free warehouses from duty-free shops until the goods are under the supervision of customs authorities. where the ship departs

          – In case of purchasing duty-free goods to serve the needs of seafarers working on ships traveling on international routes to serve the next journey outside Vietnamese territorial waters: implemented by the enterprise Transporting goods to the ship's warehouse.

Step 3: The enterprise issues a sales invoice (including complimentary products, if any), on the invoice complete with full name, passport number, nationality of the captain/representative. ship, ship number, date of ship entry; Save sales invoices signed by the captain or ship representative, orders and 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's exit procedures are carried out shall seal the ship's warehouse containing duty-free goods and confirm that the goods have passed through the supervision area (sign and stamp the customs official on the sales invoice). ) and monitor until the ship exits.