Enterprises that have many duty-free shops are permitted to select site for Customs procedures

	Update new regulations related to sale of duty free goods
	Business conditions for duty-free goods
	Conditions on duty free businesses

Duty-free shop at Noi Bai International Airport. Photo: N.L

Accordingly, a duty-free shop operator who has many duty free shops and duty-free warehouses subject to management by many different Customs units, may select the implementation of Customs procedures in accordance with Article 22 Decree 167/2016/ND-CP (Article 22 stipulating Customs procedures for an enterprise who has many duty-free shops/ warehouses at different places under the management of different provincial and municipal Customs Branches or Customs Departments) or separately carry out Customs procedures for each duty-free shop or duty-free warehouse at Customs Branches managing duty-free shop.

The General Department noted that only duty-free shop operators who selected the implementation of Customs procedures under Article 22 Decree 167/2016/ND-CP are permitted to circulate goods between duty-free shops and duty-free warehouses under the management of different municipal and provincial Customs Branches and Customs Departments.

For duty-free shop operators who are separately carrying out Customs procedures for each duty-free shop or duty-free warehouse at Customs Branches managing duty-free shops, the import of cigarettes shall be in accordance with the license issued by Ministry of Industry and Trade for each duty-free shop or duty-free warehouse.

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For duty-free shop operators who have many duty-free shops and duty-free warehouses selecting the implementation of Customs procedures in accordance with Article 22 Decree 167/2016/ND-CP but not having duty-free shops and duty-free warehouses at their head offices, they are permitted to select a site for duty-free shop in the system of sites for their duty-free shops as a site for Customs procedures the same as their head offices.