Tax-free sales procedures for buyers who are entry-level people at international airport border gates

          Step 2: Enterprise Enter data into business software with information about customers and goods purchased by customers

          Customer information includes: full name of the buyer according to the passport or travel document; passport number or travel document number; nationality; Flight number and flight date are recorded on the boarding pass for people leaving or transiting by air or the departure date of the vehicle for people leaving or in transit. by rail or sea.

– 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: Enterprises send information about goods and customers to the electronic data processing system

          Step 4: The enterprise issues sales invoices (including free products, if any) according to regulations and saves the sales invoices according to the date of sale (in case the sales invoices are in rolls, they are saved according to each roll). roll).

– In case the customer purchases goods exceeding the tax exemption limit as prescribed, the enterprise shall prepare 02 notification forms according to Form No. 01/PTBHVDM, Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020. to the customs authority at the import border gate

Step 2: The customs officer signs and stamps the Notification Form and conducts a physical inspection of the goods based on risk.

– In case the customer purchases goods exceeding the tax exemption limit according to regulations: Notification form: 01 original copy