Allow to buy duty-free goods online

VCN – One of the new points in Decree No.100/2020/NĐ-CP of the Government on trading duty-free goods is supplementing procedures for selling duty-free goods online. Decree No.100/2020/NĐ-CP will take effect on October, 15, 2020.
5313-5406-anh-crop
Duty free shop at Noi Bai International Airport. Photo: N.Linh

Beside purchasing directly at a store, customers can buy duty-free goods online and receive goods at duty-free stores.

This procedure is stipulated at Article 19, Decree No.100/2020/NĐ-CP.

“Article 19. Online sale of duty-free goods procedures

1. Responsibilities of enterprises trading duty-free goods

In addition to responsibilities for selling goods to each entity specified in Articles 13, 14, 15, 16, 17 and 18 of this decree, enterprises shall:

a) Enter data on customer and goods information into electronic data processing system when accepting orders and completing payment procedures. Particularly, when selling to customers waiting to leave the country or transit through international civil airports, updating information about passengers will be implemented via scanning barcodes on boarding pass before checking and comparing information in accordance with the provisions of Point b of this clause.

b) When delivering goods to customers, checking and comparing information declared when buying online with information on paper related to customers who buy goods.

2. Responsibilities of the Customs branch managing duty-free shops, duty-free warehouses and the Customs branch at the border gate where buyer entry and exit country: comply with the regulations stipulated at Articles 13 and 14, 15, 16, 17 and 18 of this decree are relevant to each subject buying duty-free goods ”.

When implementing this regulation, the General Department of Vietnam Customs noted that duty-free shops are only allowed to sell to the right people, for example, domestic shops only sell to customers waiting to leave the country, duty-free shops in the restricted area at the airport only sell to customers entering the country via airway, the duty-free shops in the quarantine area only sell to passenger on exit or in transit.

The delivery of goods to customers should comply with regulations as for direct purchase in accordance with each case:

If passengers entering the country purchase goods from duty-free shops within a restricted area, they must receive the goods before exiting the restricted area.

If passengers buy goods from domestic stores while waiting to leave the country, the delivery of goods will be made in quarantine areas or overseas as requested by customers.

By N.Linh/Thanh Thuy

Related News

Suspected rhino horn smuggler intercepted at Noi Bai International Airport

Suspected rhino horn smuggler intercepted at Noi Bai International Airport

VCN - Customs officials at Noi Bai International Airport, in collaboration with law enforcement agencies, recently apprehended a Vietnamese passenger suspected of attempting to smuggle animal horns believed to be rhino horns into the country.
Must strictly manage duty-free goods

Must strictly manage duty-free goods

VCN - The General Department of Customs has just responded to the Binh Phuoc Customs Department to guide Binh Duong Water and Environment Corporation to implement regulations on the management of tax-free imported goods.
Gofingo Vietnam Co., Ltd  enforced to suspend its import and export for failing to pay taxes worth about VND 10 billion

Gofingo Vietnam Co., Ltd enforced to suspend its import and export for failing to pay taxes worth about VND 10 billion

VCN - HCM-based company, owed taxes worth about VND10 billion, so HCM Customs Department forced the company to suspend its import and export.
Instructions for FDI enterprises to register for tax exemption dossier

Instructions for FDI enterprises to register for tax exemption dossier

VCN - To facilitate foreign-invested enterprises (FDI) to register for tax exemption dossiers, the Investment Customs Branch - HCM City Customs Department provides detailed instructions for businesses.

Latest News

Consulting on customs control for e-commerce imports and exports

Consulting on customs control for e-commerce imports and exports

VCN- The General Department of Vietnam Customs (GDVC) consults widely on the draft Decree regulating customs control for e-commerce imports and exports.
Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.

More News

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN – According to the Export Tariff issued with Decree 26/2023/ND-CP, the tax rates of 13 commodity codes will increase to 20% from January 1, 2025.
Proposal to reduce 30% of land rent in 2024

Proposal to reduce 30% of land rent in 2024

VCN - The Ministry of Finance has finalized a draft Government Decree outlining the reduction of land rent for 2024. The draft is currently under review by the Ministry of Justice before being submitted to the Government for approval.
Resolve problems related to tax procedures and policies for businesses

Resolve problems related to tax procedures and policies for businesses

VCN - Immediately after the end of the Dialogue Conference between the Ministry of Finance and enterprises on tax and customs policies and administrative procedures in 2024, the General Department of Customs proactively removed obstacles related to tax procedures and policies for the business community.
New regulations on procurement, exploitation, and leasing of public assets

New regulations on procurement, exploitation, and leasing of public assets

VCN - Decree No. 114/2024/ND-CP, which amends and supplements certain articles of Decree No. 151/2017/ND-CP detailing the implementation of the Law on Management and Use of Public Assets, introduces significant changes. These include updates on authority, methods of asset exploitation in agencies and units, plans for leasing, joint ventures, and partnerships in public service units, as well as centralized procurement procedures.
Actively listening to the voice of the business community

Actively listening to the voice of the business community

VCN - Recognizing the Customs-business relationship as a long-term partnership, the Customs authority has organized hundreds of dialogues with businesses since the beginning of the year. These efforts aim to promptly address challenges, resolve obstacles, and facilitate import-export activities. Such meetings offer an opportunity for the Customs authority and the business community to exchange, share insights, and find solutions to enhance operational quality and efficiency.
Step up negotiations on customs commitments within the FTA framework

Step up negotiations on customs commitments within the FTA framework

VCN - Promoting negotiations on customs commitments within the framework of free trade agreements (FTAs) plays an important role in facilitating import and export activities. These commitments not only help optimize the customs clearance process but also minimize costs and risks for businesses, opening up great opportunities for Vietnamese goods to access deeper into the international market.
Proposal to amend regulations on goods circulation

Proposal to amend regulations on goods circulation

VCN - To perfect the policy on customs procedures, inspection and supervision, enterprises and associations have contributed many ideas from practical activities. Thereby, the Drafting Committee (General Department of Customs) has more perspectives to build policies to meet the goal of facilitating trade and ensuring state management of customs.
Review of VAT exemptions for imported machinery and equipment

Review of VAT exemptions for imported machinery and equipment

VCN - The General Department of Vietnam Customs has directed provincial and municipal customs departments to review, inspect, and address issues related to the implementation of VAT exemption policies for specialized machinery and equipment used in agricultural production.
Customs tightens oversight on e-commerce imports

Customs tightens oversight on e-commerce imports

VCN - The General Department of Vietnam Customs has issued new directives to enhance the management of imported goods transacted through e-commerce platforms, addressing ambiguities and ensuring consistent enforcement across provincial and municipal customs departments.
Read More

Your care

Latest Most read
Consulting on customs control for e-commerce imports and exports

Consulting on customs control for e-commerce imports and exports

VCN - The Decree provides regulations on inspection and specialized management for e-commerce imports and exports; electronic customs data processing system for e-commerce imports and exports.
Flexible tax policy to propel Việt Nam’s economic growth in 2025

Flexible tax policy to propel Việt Nam’s economic growth in 2025

The Vietnamese government has extended and enhanced tax relief for 2025, offering reductions and deferrals to boost economic growth.
Brandnew e-commerce law to address policy gaps

Brandnew e-commerce law to address policy gaps

The proposed law seeks to address gaps in existing regulations and keep pace with technological advancements and evolving business models.
From January 1, 2025: 13 product codes increase export tax to 20%

From January 1, 2025: 13 product codes increase export tax to 20%

VCN - According to the Export Tariff (XK) issued with Decree 26/2023/ND-CP, from January 1, 2025, there will be 13 commodity codes with an export tax rate of 20%.
Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

Export tax rates of 13 commodity codes to increase to 20% from January 1, 2025

VCN - 13 commodity codes with export tax rates increased to 20% from January 2025 include:
Mobile Version