Quyết định 44/2013/QĐ-TTg sửa đổi Quy chế về kinh doanh bán hàng miễn thuế kèm theo Quyết định 24/2009/QĐ-TTg do Thủ tướng Chính phủ ban hành

DECISION

ON AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE REGULATION ON TRADING IN DUTY-FREE GOODS PROMULGATED TOGETHER WITH THE DECISION NO. 24/2009/QD-TTG DATED FEBRUARY 17, 2009 OF THE PRIME MINISTER

Pursuant to the Law on organization of Government dated December 25, 2001;

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision on amending and supplementing a number of articles of the Regulation on trading in duty-free goods promulgated together with the Decision No. 24/2009/QD-TTg dated February 17, 2009 of the Prime Minister,

Article 1. To amend and supplement a number of articles of the Regulation on trading in duty-free goods promulgated together with the Decision No. 24/2009/QD-TTg dated February 17, 2009 of the Prime Minister

1. To amend Clause 4 and supplement Clause 5 of Article 1 as follows:

“4. Currencies used in transactions at duty-free shops include:

a) Vietnam dong;

b) Convertible-freely foreign currencies as prescribed by the State bank of Vietnam;

c) Currencies of countries sharing borders at duty-free shops at border zones.

5. The tobacco import for trading in sale of duty-free goods shall comply with license and guide of the Ministry of Industry and Trade.”

2. To amend and supplement Clause 1 of Article 3 as follows:

“1. At international border-gates:

a) Duty-free shops may be located at international airports and seaports, road or railway border gates to serve passengers on exit or in transit (including drivers and attendants in vehicles on exit or in transit) in isolated areas and in supervision zones of customs agencies;

b) Duty-free shops may be located at international airports border gates to serve passengers on entry (excluding drivers and attendants in vehicles on entry) in management, inspection and control zones of customs agencies.”

3. To supplement Clause 5 of Article 5 as follows:

“5. Subjects and conditions eligible for buying duty-free goods as the entry persons:

a) The entry persons, as soon as finishing procedures for entry, may buy duty-free goods at international airport border-gate for entry; not be entitled to buy duty-free goods after having gone out the management, inspection and control zone of customs agencies at international airport border-gate for entry;

b) The entry persons must present passport with entry seal, or the boarding pass when buying duty-free goods. Duty-free shops must take a copy of these documents for archival.”

4. To supplement Clause 4 of Article 6 as follows:

“4. The entry persons are entitled to buy duty-free goods according to the duty-free luggage quotas specified in the Government’s Decree No. 66/2002/ND-CP dated July 01, 2002, prescribing the duty-free quotas of luggage of people on exit and entry as well as of imported presents and gifts.”

Article 2. This Decision takes effect on September 15, 2013.

1. The Ministry of Finance, the Ministry of Industry and Trade shall guide implementation of this Decision.

2. The Ministry of Finance shall be responsible for strict management in order to not let cases of misusing for fraudulence and tax avoidance.

Article 3. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, chairpersons of People’s Committees of provinces and central-affiliated cities, concerned organizations and individuals shall implement this Decision. 

---------------

This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]