Customs procedures, customs supervision for goods transported between duty-free warehouses and aircraft for duty-free sales on international flights to and from Vietnam; goods transported between duty-free warehouses of a duty-free business enterprise and aircraft for sale on international flights to and from Vietnam in case aircraft enter another international airport with the international airport the aircraft exits

Procedure name Customs procedures, customs supervision for goods transported between duty-free warehouses and aircraft for duty-free sales on international flights to and from Vietnam; goods transported between duty-free warehouses of a duty-free business enterprise and aircraft for sale on international flights to and from Vietnam in case aircraft enter another international airport with the international airport the aircraft exits
Decision issued 1450
How to perform Send to the electronic data processing system (for goods delivery note) and send directly to the Customs Branch (for cash quantity shelf list) and update on the electronic data processing system.
Resolution deadline Immediately after the enterprise sends it to the electronic data processing system or immediately after the enterprise presents it to the customs authority.
Implementation object Enterprises trading in duty-free goods
Implementing agencies Customs Branch
Result Confirmation by the Customs Department on the cash statement.
Fees and charges Are not
Requires implementation conditions Are not
Legal grounds  Article 11, Article 12 of Decree No. 100/2020/ND-CP dated August 28, 2020 of the Government on duty-free goods business.

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