Procedures for revocation of the certificate of eligibility for duty-free business

+ Authority or competent person authorized or decentralized to implement (if any): Do not have.

+ Agency directly implementing administrative procedures: Customs Branch, Customs Department of provinces and cities

+ Coordinating agency (if any): None.

– Investment Law No. 67/2014/QH13 dated November 26, 2014;

– Law amending and supplementing Article 6 and Appendix 4 on the list of conditional investment and business sectors of the Investment Law No. 03/2016/QH14;

– Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government regulating conditions for duty-free goods business, warehouses, locations for customs procedures, gathering, inspection and supervision custom;

– Decree No. 67/2020/ND-CP dated June 15, 2020 Amending and supplementing Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government

Step 2: The Customs Department of provinces and cities announces the termination of duty-free goods business activities.

Step 3: The enterprise prepares a tax-free business settlement report and sends it to the Customs Branch managing duty-free business activities after receiving notice of termination of duty-free business activities; Carry out procedures for re-export, re-import, and transfer for domestic consumption of remaining goods.

Step 4: Customs authorities carry out inspection, final settlement reports, and carry out procedures for re-export, re-import, and transfer for domestic consumption according to regulations.

Step 5: Report to the General Department of Customs after completing the handling of remaining goods at duty-free shops and duty-free warehouses.

Step 6: The General Department of Customs issued a decision to revoke the certificate of eligibility for duty-free business.