Management on issuance and tracking of duty free stamps

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

In terms of the number of duty free stamps issued each time to enterprises operating duty free goods, the customs authority should base it on the requested document of enterprise on granting/sale of duty-free stamps and quantity of goods needed to use duty-free stamps of customs declarations which have completed customs procedures to grant duty-free stamps. Do not grant duty free stamps when customs declarations have not completed customs procedures.

If an enterprise operating duty-free goods wishes to transfer the number of duty free stamps that have been issued but have not been used, the requested document of granting/sale of duty-free stamps must clearly state that the number of duty-free stamps to be transferred and have been bought under which customs declaration number, the reason not to use it and what number of customs declarations it is used for.

Customs authority should check data and compare information on the system of duty free goods management software before allowing enterprises to transfer unused duty-free stamps. Based on the number of duty-free stamps to be transferred and the number of duty-free stamps to be used to issue/sell to the enterprise operating duty-free goods.

Besides that, the General Department of Vietnam Customs also guides local customs units to monitor and manage duty-free stamps.