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New decree on trading in duty-free goods (Part 1)

VGP – Decree 167/2016/ND-CP, dated December 27, 2016 on trading in duty-free goods (Decree 167) stipulates new regulations on subjects and conditions for buying duty-free goods, tax policy on goods at duty-free shops, and quality of duty-free goods.

February 21, 2017 2:59 PM GMT+7

Question: What are the new regulations of Decree 167?

Answer: Decree 167 specifies key points as follows:

1. Subjects and conditions for buying duty-free goods

Under Decree 167, the conditions for buying duty-free goods are prescribed for each subject as follows:

People who have finished the procedures for exit or transit, passengers on international flights leaving Viet Nam or people who are awaiting exit are eligible to buy duty-free goods, including:

· People who are going to exit or transit through international road border gates; international railway border gates, seaports type 1 and international civil airports are eligible to buy duty-free goods from duty-free shops in the designated area; passengers on international flights leaving Viet Nam are allowed to buy duty-free goods on the aircraft;

· People who are awaiting exit are eligible to buy duty-free goods from inland duty-free shops. Duty-free goods are received at the delivery stall in the isolated area of the international border gate, where passengers are waiting for exit; and

· Foreign tourists who travel in groups by sea, have passports, boarding passes or shore passes of immigration passengers as prescribed buy do not have visas and immigration declaration forms are eligible to buy duty-free goods at seaports type 1 or from inland duty-free shops. Duty-free goods are to be received at the exit border gate when tourists have finished the exit procedures.

Passengers on international flights to Viet Nam are eligible to buy duty-free goods on the aircraft.

People on entry are eligible to buy duty-free goods from duty-free shops situated at the restricted areas of international civil airports right after they have finished the entry procedures and are not allowed to buy duty-free goods after leaving the restricted areas of international civil airports;

People who enjoy privileges and immunities in Viet Nam are eligible to buy duty-free goods from inland duty-free shops; and

Crew members who work on vessels running international lines are eligible to buy duty-free goods at seaports type 1, from inland duty-free shops to serve their personal and living needs on board during the time their vessels are berthed at Vietnamese seaports and for use on board after the vessel exits Vietnamese waters./.