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

Step 1: When bringing goods from duty-free warehouses to aircraft, businesses send goods delivery notes according to Form No. 08/PGHKVTB, Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020. to the electronic data processing system

Step 2: Enterprises transport goods under the supervision of the Customs Branch that manages duty-free warehouses from duty-free warehouses to aircraft. For unsold goods recovered from international flights: duty-free goods businesses shall seal the duty-free carts before removing the carts from the aircraft.

Step 3: The enterprise prepares 02 cash statements according to Form No. 09/BKTMKVTB, Appendix II issued with the Decree. 100/2020/ND-CP dated August 28, 2020, presented to the customs authority immediately after receiving the handover from the flight attendant representative. Update information on the cash statement into the electronic data processing system.

Step 4: Customs Department manages Supervise goods loaded onto carts, customs seals, and supervise the delivery of goods to the aircraft door. Confirm the goods delivery note specified in Point a, Clause 1 of this Article through the electronic data processing system;

Step 5: The Customs Branch manages and supervises goods from the aircraft to be warehoused, checks and supervises goods entering the warehouse and confirms on the enterprise's warehouse receipt;

Step 6: The Customs Department manages to confirm 02 cash statements presented by the enterprise immediately after the enterprise receives the handover from the flight attendant representative, save 01 copy and transfer 01 copy to the enterprise, and proceed. confirmation on the electronic data processing system.

 * Customs procedures and customs supervision for goods transported between duty-free warehouses of a duty-free goods business and aircraft to sell goods on international flights to and from Vietnam in In case the aircraft enters the country at an international airport different from the international airport where the aircraft departs

Step 1: Enterprises send goods delivery notes according to Form No. 08/PGHKVTB, Appendix II issued with Decree 100/2020/ND-CP to the electronic data processing system immediately after the goods are imported into the duty-free warehouse at the international airport where incoming aircraft or Goods are brought directly from the incoming aircraft to the duty-free warehouse where the aircraft departs;

Step 2: Enterprises store duty-free goods carts in the enterprise's duty-free goods warehouse in a separate area at the airport of entry with surveillance cameras, ensuring distinction from other duty-free goods and carts. in duty free warehouse for case Goods are brought into the enterprise's duty-free warehouse at the international airport where the aircraft enters;

          Step 3: The enterprise transports goods from the incoming aircraft to the duty-free warehouse at the airport where the aircraft departs according to the time recorded on the handover record specified in Point c, Clause 3 of this Article.

Step 4: The enterprise implements the customs authority's penalty decision in case of transporting goods from the international airport where the aircraft enters to the international airport where the aircraft departs at the wrong time recorded on the receipt. handover copy.

Step 5: The Customs Branch of the international airport where the aircraft enters will base on information about the flight number and duty-free vehicle number on the goods delivery note sent by the enterprise on the data processing system. Electronic data to monitor duty-free vehicles from incoming aircraft to duty-free warehouses at the airport of entry in this case Goods are brought into the duty-free warehouse at the international airport where the aircraft enters.

Step 6: The Customs Branch of the international airport where the aircraft enters, based on the information on the goods delivery note, seals the cart and prepares a record of handover of duty-free cart on the data processing system. electronic data according to Form No. 06/BBBG Appendix II issued with Decree 100/2020/ND-CP dated August 28, 2020, update the seal number in the handover record, print 01 copy of the handover record from the system electronic data processing and assign the business to transfer the cart to the Customs Branch of the international airport where the aircraft departs.

Step 7: The Customs Branch of the international airport where the aircraft exits, based on the handover record, monitors the goods brought from the means of transport to the duty-free warehouse at the exit airport; Sign and stamp the customs official, clearly stating the date, month and year of confirmation on the handover and return record to the enterprise; Update incoming goods information on the electronic data processing system and confirm on the enterprise's warehouse receipt.

Step 8: The Customs Branch of the international airport where the aircraft exits monitors information about the transportation process of duty-free vehicles, and coordinates with the Customs Branch of the international airport where the aircraft enters. scene for verification in case of over time at report But the cart has not been transported to the international airport where the plane departs.

– Cash statement: 02 originals;