Customs procedures for goods sold at duty-free shops, but transferred for re-export
- April 22, 2023
Procedure name | Customs procedures for goods sold at duty-free shops, but transferred for re-export |
Decision issued | Decision No. 2770/QD-BTC dated December 25, 2015 |
How to perform | Directly at the offices of the administrative authorities. |
Resolution deadline | Time limit for receiving, registering, and checking customs documents: immediately after the customs declarant submits and presents customs documents in accordance with the law (Clause 1, Article 23 of the Customs Law) - Time limit for completion Complete document inspection and physical inspection of goods and means of transport: + Complete document inspection no later than 02 working hours from the time the customs authority receives complete customs documents ; + Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant fully presents the goods to the customs authority; In case the goods are subject to specialized inspection in terms of quality, health, culture, animal and plant quarantine, and food safety according to relevant laws, the time limit for completing the physical inspection is The validity of goods is calculated from the time of receiving specialized inspection results according to regulations. In case the shipment has a large quantity, many types, or the inspection is complicated, the head of the customs office where the procedures are carried out shall decide on the extension. |
Implementation object | Organization |
Implementing agencies | – Authority with decision-making authority: Duty-free shop management unit and Customs Branch managing and trading duty-free goods.
– Authority or competent person authorized or decentralized to implement (if any): None. – Agency directly implementing administrative procedures: Customs Branch manages and operates duty-free shops. – Coordinating agency (if any): None. |
Result | Document of acceptance. |
Fees and charges | Do not have |
Requires implementation conditions | Do not have |
Legal grounds |
– Customs Law No. 54/2014/QH13 dated June 23, 2015; – Decree 08/2015/ND-CP dated January 21, 2015 detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control; – Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; Import-export taxes and tax management for imported and exported goods. – Circular 148/2013/TT-BTC dated October 25, 2013 of the Ministry of Finance guiding regulations on tax-free sales business together with Decisions 24/2009/QD-TTg and 44/2013/QD-TTg. |
The order of execution | - Step 1: Traders selling duty-free goods prepare liquidity documents to submit to the customs authority.
- Step 2: Customs authorities receive documents; Check the validity conditions for documents and register customs declarations, check documents and clear customs for shipments exempt from physical inspection of goods. - Step 3: Physical inspection of goods and customs clearance for shipments require physical inspection of goods. - Step 4: Stamped ''customs clearance completed''; Return the declaration to the customs declarant and store records according to regulations. |
Profile components | – Written request for re-export (01 original copy)
– Customs declaration: declaration of temporarily imported goods (01 original copy kept by the customs declarant). – Present the license of the specialized management agency when temporarily importing 01 original copy (if any). |
Number of records | 01 set |
Name of the declaration form | |
Attachments |
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SEN TRONG LOGISTICS LOGISTICS CO., LTD
Phone: (+84) 28-2218.7777 // (+84) 28-2219.7777
Website: https://whitelotuslogistics.com.vn
Email: sales777.whitelotus@whitelotuslogistics.com.vn
Contact: Ms. Tran Thi Thuy Trang – CEO
Hotline: (+84) 903.712.368
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