Decree No. 100/2020/ND-CP (“Decree 100”) which shall be effective from 15 October 2020, has amended some points of the subjects and conditions for purchasing duty-free goods as follows:
1. Subjects of duty-free purchases
Subjects of duty-free purchases under Decree 100 include:
- Passengers who exit or transit through international land border checkpoints; international multimodal railway station checkpoints, class 1 seaports and international civil airport checkpoints can purchase duty-free goods at duty-free shops located in sterile areas.
- Passengers waiting for exit can purchase duty-free goods at domestic duty-free shops. Purchasers can receive duty-free goods at the pick-up counter in the sterile area of the international checkpoint where passengers exit.
- Foreign tourists traveling in groups by sea and holding passports or documents valid for international travelling are entitled to purchase duty-free goods at class 1 seaport checkpoints and domestic duty-free shops. In case of purchasing duty free goods domestically, a tourist shall receive his goods at the pick-up counter in the sterile area of the class 1 seaport checkpoint where he exits.
Notably, beside the receiving locations specified in this provision, purchasers of goods as mentioned in Points a, b, and c above (except for passengers who purchase goods on international flights departing from Vietnam) can receive goods in another country. This is a new regulation of Decree 100 in comparison with former decree.
2. Certain conditions of duty-free purchases
Decree 100 details the conditions that:
- Passengers on international flights departing from Vietnam can purchase duty-free goods on planes.
- Passengers on international flights arriving at Vietnam can purchase duty-free goods on planes operating an international flight to Vietnam.
- Immigrants can purchase duty-free goods at duty-free shops located in restricted areas of international civil airports right after completing immigration procedures, but cannot purchase duty-free goods after exiting the restricted areas of international civil airports.
- Subjects enjoying privileges and immunities in Vietnam can purchase duty-free goods at domestic duty-free shops. They must present the duty-free allowance book when purchasing goods for an organization. Or when purchasing goods for an individual, they must the duty-free allowance book along with an ID card issued by the Ministry of Foreign Affairs or a passport.
- Purchasers as crew members working on board for ships operating on international routes (including foreign-flagged ships and Vietnamese-flagged ships operating on international routes) can purchase duty-free goods at class 1 seaports or inland duty-free shops to serve personal needs and general living needs of crew members for using on board while the ship is anchored at a Vietnamese seaport and for using on board outside Vietnamese territorial waters after the ship leaves. In which, in case of purchasing duty-free goods for personal needs, crew members must present their passports or travel cards.
- In case of purchasing duty-free goods to serve the general needs of crew members while the ship is anchored at a Vietnamese seaport, the captain or representative of the ship having an order attached with a list of crew members with information of the passport numbers of each crew member, must note on the order clearly about the vessel number and date of entry.
- In case of the duty-free goods serving the crew members’ needs for the next voyage outside Vietnamese territorial waters, the captain or representative of the ship placing an order must note on the order clearly about the vessel number, date of entry, attach with a list of crew members with information of passport numbers of each crew member. The goods must be brought into the ship’s warehouse for the customs authority to seal, certify and supervise until the ship leaves.