Tax-free sales procedures for buyers who are passengers on international flights to Vietnam

Step 2: No later than 24 hours from the time the aircraft stops at the designated location, the enterprise declares information about customers and goods on its software system and sends it to the electronic data processing system. death

– 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.

– In case the customer purchases goods exceeding the tax exemption limit according to regulations, duty-free goods businesses prepare 02 notification forms according to Form No. 01/PTBHVDM, Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020, and notify the customs department at import border gate (by paper copy and data transmission on the electronic data processing system). Receive and save 01 notification form signed and stamped by the customs officer at the import border gate

Step 3: Based on risk management and signs of law violations, the Customs Branch managing duty-free goods businesses conducts inspections of duty-free sales.