Customs procedures for imported goods sold at duty-free shops

– Agency directly implementing administrative procedures: None.

– Authority or competent person authorized or decentralized to implement (if any): Customs Branch.

– Coordinating implementation agency (if any): None

- Step 2: The customs authority receives and checks the documents according to regulations (as prescribed in Article 19 of Circular No. 148/2013/TT-BTC dated October 25, 2013 of the Ministry of Finance).

- Step 3: Confirm the liquidity of documents paid to traders selling tax-free goods.

- Step 4: Store records according to regulations.

– Goods purchase contract or documents with equivalent legal value: submit 01 copy (except for goods mentioned in Clause 5, Clause 7, Clause 8, Article 6 of this Circular); Import entrustment contract (if entrusted import): submit 01 copy; The goods purchase and sale contract must be in Vietnamese or English. If it is in another language, the customs declarant must submit a Vietnamese translation and be responsible before the law for the content of the translation;

– Commercial invoice (except for goods mentioned in Clause 8, Article 6 of this Circular): submit 01 original copy;

– Bill of lading (except for goods mentioned in Clause 7, Article 6 of this Circular, goods traded between non-tariff areas and inland): submit 01 copy from the original or photocopy from the original with the word copy written on it. , the word surrendered;

For goods imported via international post, if there is no bill of lading, the customs declarant records the parcel or postal package code on the customs declaration or submits a list of parcels and postal items prepared by the Post Office. For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships), submit a cargo manifest instead of a bill of lading.

– Depending on each specific case below, the customs declarant must additionally submit and present the following documents:

• Detailed list of goods for goods of many types or heterogeneous packaging: submit 01 original copy or a copy of equivalent value such as telegram, fax, telex, data message and other forms. other as prescribed by law;

• Certificate of inspection registration or notice of exemption from inspection or notice of inspection results from the technical organization designated for quality inspection, from the food hygiene and safety inspection agency, or from the inspection agency. (hereinafter referred to as inspection agency) for imported goods on the list of products and goods subject to inspection for quality, food hygiene and safety; Regarding animal quarantine and plant quarantine: submit 01 original copy;

• Inspection certificate for goods cleared based on inspection results: submit 01 original copy;

• Import value declaration for goods subject to value declaration according to the provisions of Decision No. 30/2008/QD-BTC dated May 21, 2008 of the Minister of Finance on promulgation Declaration of taxable value of exported and imported goods and declaration instructions: submit 02 originals;

• Import license for goods that require an import license according to the provisions of law: submit 01 original if imported once or a copy when imported multiple times and must present the original for comparison and preparation. reconciliation monitoring slip;

• Submit 01 original certificate of origin (C/O) in the following cases: