Procedures for destroyed goods, samples, test goods, bags and packages imported to store duty-free goods

– Submit to the electronic data processing system

Step 1: The enterprise must send a specific written notice of the destruction plan to the Customs Branch managing duty-free shops and duty-free warehouses.

Step 2: The enterprise makes a record of the status of the goods for destruction and organizes the destruction according to regulations.

Step 3: Based on the content of the record and the actual inspection of goods, the customs officer managing the duty-free store signs and stamps the official confirmation for broken, damaged or lost quality goods. , low quality.

* Procedures for sample goods, trial goods, imported bags and packaging for duty-free goods (excluding free goods included with the product)

Step 1: When exporting imported samples, test goods, bags, and packaging to duty-free shops, enterprises prepare a list according to Form No. 12/BKHMT issued with Appendix II of Decree 100/2020/ND-CP dated August 28, 2020 sent to the electronic data processing system and received feedback from the electronic data processing system

Step 2: On a monthly basis (during the first 7 working days of the month), compile data on samples, test goods, used and remaining imported bags and packaging from the previous month and send to the processing system. Electronic data.

Step 3:

– In case the enterprise's reported data is not in doubt, within 03 working days of receiving the report, the customs authority will confirm on the electronic data processing system the reported data.

– In case the customs authority has doubts about the data reported by the enterprise, within 07 working days of receiving the report, the customs authority will check the relevant documents. In case of necessity, customs authorities shall physically check the inventory of duty-free shops and duty-free warehouses. according to the decision of the Director of the Customs Department. The Director of the Customs Department assigned the Customs Branch managing duty-free shops and duty-free warehouses to organize inspection within 10 working days at the latest from the date of signing the decision.

For complicated cases, the Director of the Customs Department shall issue a decision to extend the inspection deadline but not to exceed 5 working days.

WOMENTest content and test results recognized by bInspection records follow MUgh No. 13/BBKT issued together with Appendix II Decree 100/2020/ND-CP dated August 28, 2020. The customs authority shall confirm on the electronic data processing system the enterprise's data according to the inspection conclusions.

– Minutes on the status of goods for destruction

– List of imported samples, test goods, bags and packaging according to Form No. 12/BKHMT stipulated in Appendix II of Decree 100/2020/ND-CP dated August 28, 2020.