Tax-free sales procedures for buyers who are exiting, transiting, passengers on exiting aircraft, tourists by sea, and crew members purchasing duty-free goods to serve their personal needs while the ship is anchored at Vietnamese seaports

          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.

          – Particularly in the case of selling goods to customers exiting or transiting through international civil airports, update customer information through scanning the barcode on the boarding pass.

– In case of selling goods to tourists by sea at inland duty-free shops and delivering goods to customers at the export border gate: Make 02 delivery notes according to Form No. 02/PGH Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020 and Send delivery note data to the electronic data processing system, responsible for transporting and presenting the goods along with 02 copies of the delivery note to the border gate customs where the buyer exits to hand over the goods to the buyer. Shoppers at the goods receipt counter in the quarantine area at the exit border gate.

– 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).

Step 5: On the basis of risk management and signs of law violations, the Customs Branch managing duty-free shops and duty-free warehouses inspects duty-free sales through the enterprise's software system. Electronic data processing system, surveillance cameras or direct inspection at duty-free shops and duty-free warehouses

– In case of selling goods to tourists by sea at inland duty-free shops and delivering goods to customers at the export border gate: customs officials Receive delivery notes presented by duty-free shop employees at the delivery counter in the quarantine area at the exit border gate;

+ Check and compare the goods with the declared content on the delivery note;

+ Confirmation of signature and stamp of official on delivery note;

+ Deliver 01 copy of the delivery note to the duty-free business and keep 01 copy;

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

– In case of selling goods to tourists by sea at inland duty-free shops and delivering goods to customers at the export border gate: Delivery note: 02 originals