Quyết định 39/2015/QĐ-TTg sửa đổi Quy chế kinh doanh bán hàng miễn thuế kèm theo Quyết định 24/2009/QĐ-TTg và 44/2013/QĐ-TTg do Thủ tướng Chính phủ ban hành

DECISION

AMENDMENTS AND SUPPLEMENTS TO THE STATUTE ON TRADING DUTY-FREE GOODS ENCLOSED WITH THE PRIME MINISTER’S DECISION No. 24/2009/QD-TTG DATED FEBRUARY 17, 2009 AND DECISION No. 44/2013/QD-TTG DATED JULY 19, 2013

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

At the request of the Minister of Finance;

The Prime Minister promulgates the Decision on amendments and supplements to the Statute on trading duty-free goods enclosed with the Prime Minister’s Decision No. 24/2009/QD-TTG dated February 17, 2009 and Decision No. 44/2013/QD-TTG dated July 19, 2013.

Article 1. Amendments and supplements to the Statute on trading duty-free goods enclosed with the Prime Minister’s Decision No. 24/2009/QD-TTG dated February 17, 2009 and Decision No. 44/2013/QD-TTG dated July 19, 2013 as follows:

1. Amendments and supplements to Clause 3, Article 3 of the Statute enclosed with Decision No. 24/2009/QD-TTg as follows:

“3. Duty-free goods may be sold to outbound and inbound passengers aboard international flights of airlines established and operating under Vietnam's law”

2. Amendments and supplements to Clause 2, Article 5 of the Statute enclosed with Decision No. 24/2009/QD-TTg as follows:

“2. Passengers aboard international flights of airlines set up and operating under Vietnam's laws may purchase duty-free goods sold on outbound and inbound airplanes.”

3. Amendments and supplements to Clause 3, Article 1 of Decision No. 44/2013/QD-TTG as follows:

“5. Passengers or entry passengers aboard international flights to Vietnam may purchase duty-free goods sold onboard;

a) Entry passengers may purchase duty-free goods at international checkpoints of airports of entry after procedures of entry are fulfilled; and no longer entitled to purchase duty-free goods after getting out of the areas under management and control of customs authority at international checkpoints of entry airports;

b) Entry passengers must present passports with entry stamps on and the boarding pass; Duty-free shop must keep copy of one of these documents".

c) Passengers purchasing duty-free goods sold onboard international flights to Vietnam must present passports and boarding pass; Flight attendants must fully record information such as name of passengers purchasing the goods (duty-free goods purchasers), passport number, flight number and seat number. 

After entry procedures are completed, flight attendant team shall carry out compilation of vouchers and information related to duty-free goods purchasers and transfer to enterprises selling duty-free goods for entering data into the intranet management software system connected with customs authority.

4. Amendments and supplements to Clause 4, Article 1 of Decision No. 44/2013/QD-TTg as follows:

“4. Entry passengers or passengers aboard international flights to Vietnam may purchase duty-free goods within the limit of duty excemption as prescribed in the Prime Minister's Decision No. 31/2015/QD-TTg dated August 04, 2015 on limits of luggage, movables, gifts, donations and sample goods eligible for tax exemption, tax exemption consideration and non-taxable status”.

Article 2. This Decision takes effect since November 01, 2015;

The Ministry of Finance and the Ministry of Industry and Trade shall be responsible for providing guidance on the execution of this Decision.

Article 3. Ministers, heads of ministerial-level agencies, heads of governmental agencies, presidents of People’s committees of central-affiliated cities and relevant organizations and individuals shall be responsible for executing this Decision. /.

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