Customs procedures for goods sold at duty-free shops, but sold in the domestic market

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agencies directly implementing administrative procedures: Duty-free shop management unit and Customs Branch.

– Coordinating implementation agency (if any): None.

- Step 2: Customs authorities receive documents and check them according to regulations

- Step 3: The customs authority collects taxes and fees according to regulations and confirms and returns the declaration to the trader.

- Step 4: Compile and maintain records according to regulations.

– Customs declaration: 02 originals

– Goods purchase contract or documents with equivalent legal value: 01 copy + Commercial invoice: 01 original, and 01 copy;

– Bill of lading: 01 copy from the original or the original copy of the bill of lading with the word copy; Depending on the specific case below, the customs dossier is supplemented with the following documents:

– License from the Ministry of Trade (for conditional imports).

– In case the goods have many types or are packaged inconsistently. Detailed list of goods: 01 original and 01 copy;

– In case imported goods are subject to state quality inspection: Certificate of registration for state inspection of goods quality or Notice of exemption from state quality inspection issued by the state management agency. Authority to issue 01 original copy;

– In case the goods are released based on the inspection results: Inspection certificate: 01 original copy.

– In case the goods are subject to a value declaration: Import goods value declaration: 01 original copy;

– In case goods must have an import license according to the provisions of law: Import license from a competent State management agency: 01 copy (original if imported once or copy if imported multiple times). times and must present the original for comparison);

– In case the goods owner requests to enjoy special preferential import tax rates: Certificate of origin (C/O): 01 original and 01 third copy. If the imported goods have a total Shipment value (FOB) does not exceed 200 USD, no C/O must be submitted or presented;
As for cigarettes, they must be re-exported and cannot be transferred for domestic consumption.