Tax-free sales procedures for buyers who are waiting for exit to buy goods at domestic duty-free shops

Step 2: Enterprises enter information about goods and customers into the electronic data processing system

– 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 3: Prepare a Delivery Note according to Form No. 02/PGH, Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020 (except in cases of overseas delivery at the request of the customer) and Send Delivery Note data to the electronic data processing system

Step 4: Transport and present the goods with 02 copies of the Delivery Note to the Customs Branch of the border gate where the buyer exits, to hand over these goods to the buyer at the goods receipt counter in the quarantine area. export export

Step 5: The border gate Customs Branch where the buyer exits receives the delivery note presented by the duty-free shop employee at the goods receipt counter in the quarantine area at the exit border gate; Check and compare the goods with the declared content on the Delivery Note; confirm the signature and stamp of the official on the Delivery Note; Give 01 copy of the delivery note to the delivery staff of the duty-free business enterprise, save 01 copy;

Step 6: At the end of each day (shift), the customs officer confirms on the electronic data processing system the number of confirmed delivery notes.

– Delivery note according to Form No. 02/PGH Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020: 02 originals