What is đá bóng trực tiếp time limit for storage of goods in duty-free shops in Vietnam?
What is đá bóng trực tiếp time limit for storage of goods in duty-free shops in Vietnam?
Based on Clause 4, Article 6 ofDecree 100/2020/ND-CPregulating goods sold at duty-free shops as follows:
Goods sold at duty-free shops
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- đá bóng trực tiếp storage time for goods at duty-free shops is stipulated at Point a, Clause 2, Article 47 of đá bóng trực tiếp Customs Law No. 54/2014/QH13 dated June 23, 2014.
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Referring to Point a, Clause 2, Article 47 of đá bóng trực tiếpCustoms Law 2014regulating customs inspection and supervision of goods sold at duty-free shops as follows:
Customs inspection and supervision of goods sold at duty-free shops
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- Customs inspection and supervision of goods sold at duty-free shops are regulated as follows:
a) Goods sold at duty-free shops must be stored at đá bóng trực tiếp duty-free shop, in đá bóng trực tiếp warehouse of đá bóng trực tiếp duty-free goods business enterprise to meet customs supervision requirements. đá bóng trực tiếp storage period shall not exceed 12 months from đá bóng trực tiếp date đá bóng trực tiếp customs procedures are completed. In case of a legitimate reason, đá bóng trực tiếp head of đá bóng trực tiếp Customs Sub-department managing đá bóng trực tiếp duty-free shop may grant an extension once, not exceeding 12 months;
b) Goods sold at duty-free shops are subject to customs inspection and supervision from đá bóng trực tiếp time customs procedures are conducted until they are sold, exported, or handled according to legal regulations.
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According to đá bóng trực tiếp above regulation, goods sold at duty-free shops must be stored in đá bóng trực tiếp duty-free shop, warehouse of đá bóng trực tiếp duty-free selling enterprise that meets customs supervision requirements. đá bóng trực tiếp storage period for goods shall not exceed 12 months from đá bóng trực tiếp date đá bóng trực tiếp customs procedures are completed.
Thus, đá bóng trực tiếp time limit for storage of goods in duty-free shops does not exceed 12 months from đá bóng trực tiếp date đá bóng trực tiếp customs procedures are completed.
Note: In case of a legitimate reason, đá bóng trực tiếp head of đá bóng trực tiếp Customs Sub-department managing đá bóng trực tiếp duty-free shop may grant an extension once, not exceeding 12 months.
What is đá bóng trực tiếp time limit for storage of goods in duty-free shops in Vietnam?(Image from đá bóng trực tiếp Internet)
Which goods are sold at duty-free shops in Vietnam?
According to Article 6 ofDecree 100/2020/ND-CPregulating đá bóng trực tiếp types of goods sold at duty-free shops as follows:
- Goods offered for sale at duty-free shops include: Temporary import goods from abroad, non-tariff zones, bonded warehouses; domestic goods allowed for circulation under đá bóng trực tiếp law of Vietnam.
+ Temporary import goods from abroad, non-tariff zones, bonded warehouses introduced for sale at duty-free shops are items not on đá bóng trực tiếp list of goods prohibited from import, temporarily suspended from import according to đá bóng trực tiếp law on foreign trade management.
+ Domestic goods allowed for circulation under đá bóng trực tiếp law are introduced for sale at duty-free shops as items not on đá bóng trực tiếp list of goods prohibited from export, temporarily suspended export. In đá bóng trực tiếp case of goods under conditional export items, they must meet đá bóng trực tiếp conditions stipulated by law.
- Domestic goods allowed for circulation under Vietnamese law, introduced for sale at duty-free shops, are managed and supervised by customs based on đá bóng trực tiếp notification of đá bóng trực tiếp list of goods introduced to duty-free shops, duty-free warehouses by duty-free business enterprises.
- Goods sold at duty-free shops must be stored at đá bóng trực tiếp duty-free shop, duty-free warehouse of đá bóng trực tiếp duty-free selling enterprise.
- Cigarettes, cigars, alcohol, beer sold at duty-free shops must have đá bóng trực tiếp label “VIET NAM DUTY NOT PAID” issued by đá bóng trực tiếp Ministry of Finance. đá bóng trực tiếp label position follows Appendix I issued with this Decree. đá bóng trực tiếp label must be affixed before display for sale at đá bóng trực tiếp duty-free shop or before delivery to đá bóng trực tiếp buyer if đá bóng trực tiếp goods are shipped directly from đá bóng trực tiếp duty-free warehouse to đá bóng trực tiếp buyer.
- Goods damaged, defective, deteriorated, of inferior quality, expired, not to be sold for consumption: Enterprises prepare a memorandum on đá bóng trực tiếp status of goods for disposal (with confirmation from đá bóng trực tiếp Customs Sub-Department managing đá bóng trực tiếp duty-free shop, duty-free warehouse) and organize disposal as prescribed. Prior to disposal, enterprises must have a specific notice about đá bóng trực tiếp disposal plan to đá bóng trực tiếp Customs Sub-Department managing đá bóng trực tiếp duty-free shop, duty-free warehouse for organizing supervision of đá bóng trực tiếp disposal according to regulations.
- Sample goods, goods for trial use introduced to duty-free shops for customers to try (perfume scent strips, alcohol, cosmetics, perfumes, etc.), bags, imported packaging to carry duty-free goods for customers, must be managed separately by enterprises, ensuring appropriate use and must report fiscalization with customs agencies as per Article 24 ofDecree 100/2020/ND-CP.
What are đá bóng trực tiếp customs procedures for goods introduced for sale at duty-free shops in Vietnam?
According to Article 9 ofDecree 100/2020/ND-CPregulating customs procedures for goods introduced for sale at duty-free shops as follows:
(1)For temporary import goods from abroad, non-tariff zones and bonded warehouses:
Enterprises carry out temporary import procedures according to regulations inNghị định 08/2015/NĐ-CPandNghị định 59/2018/NĐ-CP sửa;
(2)For domestic goods introduced to duty-free shops, duty-free warehouses: Enterprises must notify đá bóng trực tiếp Customs Sub-Department managing duty-free shops, duty-free warehouses of đá bóng trực tiếp list of goods introduced to duty-free shops, duty-free warehouses according to Form No. 10/DSHH Appendix II issued withDecree 100/2020/ND-CPand send to đá bóng trực tiếp electronic data processing system. After receiving feedback from đá bóng trực tiếp electronic data processing system, enterprises may bring goods into duty-free shops, duty-free warehouses. đá bóng trực tiếp Customs Sub-Department confirms đá bóng trực tiếp actual goods introduced to duty-free shops, duty-free warehouses based on đá bóng trực tiếp enterprise's notification list through đá bóng trực tiếp electronic data processing system.
- In case of doubt regarding đá bóng trực tiếp list of goods, within 02 working hours from đá bóng trực tiếp time đá bóng trực tiếp electronic data system responds, đá bóng trực tiếp Customs Sub-Department managing duty-free shops, duty-free warehouses conducts checks, reconciles information on đá bóng trực tiếp electronic data system with actual goods introduced to duty-free shops, duty-free warehouses of enterprises. In case necessary, customs authorities check đá bóng trực tiếp actual inventory at duty-free shops and duty-free warehouses according to đá bóng trực tiếp decision of đá bóng trực tiếp Director of đá bóng trực tiếp Customs Department. đá bóng trực tiếp Director of đá bóng trực tiếp Customs Department assigns đá bóng trực tiếp Customs Sub-Department managing duty-free shops, duty-free warehouses to organize an inspection no later than 10 working days from đá bóng trực tiếp decision date.
- For complex cases, đá bóng trực tiếp Director of đá bóng trực tiếp Customs Department issues a decision to extend đá bóng trực tiếp inspection period but not more than 5 working days.
+ Inspection content and results are recorded in an inspection document according to Form No. 13/BBKT Appendix II issued withDecree 100/2020/ND-CP.
+ Customs authorities confirm đá bóng trực tiếp actual goods introduced to duty-free shops, duty-free warehouses through đá bóng trực tiếp electronic data processing system according to đá bóng trực tiếp actual inspection results.