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Procedure NameCustoms procedure for goods for sale at duty-free shops but eventually turned for sale in the domestic market
Description
Category
Permit/Certificate
Responsible Agency               
Local Customs Department
Address: Block E3 - Duong Dinh Nghe street, Yen Hoa, Cau Giay, Hanoi, Vietnam
Phone: (+844) 39440833 (ext: 8623)
Email: webmaster@customs.gov.vn
Legal basis of the Procedure                   
  • Customs Law No. 54/2014/QH13 dated June 23, 2014.
  • Decree No. 08/2015/ND-CP of the Government dated January 21, 2015 providing specific provisions and guidance on enforcement of the Customs Law regarding customs procedures, examination, supervision and control procedures.
  • Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures, customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.
  • Decree 167/2016/NĐ-CP on duty-free business.
Processing time
  • Within 02 working hours after receiving the complete and valid dossier
Fee
VND 20,000
Required documents:
No
Type of documents
Note
1
Written request/application
01 original copy
2
Customs declaration
02 original copy
3
Sale contract
01 photocopy
4
Invoices
01 original + 01 photocopy
5
Bill of lading
01 photocopy
6
License granted by the Ministry of Trade
7
Detailed manifest of the goods
01 original copy + 01 photocopy  (if any)
8
Validation declaration
01 original copy (if any)
9
Import license
01 original copy (if any)
10
Certificate of Origin
01 original copy + 01 photocopy  (if any)
Process Steps
Step 1
The trader selling duty free goods shall prepare a dossier and submit it to the customs authority
Step 2
The customs authority shall receive and examine the dossier
Step 3
The customs authority shall collect the prescribed tax and fee, certify the declaration and return it to the trader
Step 4
Conduct re-examination and store the dossier as archives
 
Process Map:
CategoryProcedure

The following form/s are used in this procedure
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This procedure applies to the following measures
NameMeasure TypeAgencyDescriptionCommentsLegal DocumentValidity ToMeasure Class
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