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DECREE On duty free business Pursuant to the June 19, 2015 Law on Organization of the Government; Pursuant to the April 6, 2016 Law on Import Duty and Export Duty; Pursuant to the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration; Pursuant to the June 3, 2008 Law on Value-Added Tax and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax; Pursuant to the November 14, 2008 Law on Excise Tax; Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of the Laws on Taxes; Pursuant to the November 29, 2006 Law on Tax Administration; Pursuant to the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; Pursuant to the June 23, 2014 Law on Customs; Pursuant to the November 26, 2014 Law on Investment; Pursuant to the November 21, 2007 Law on Product and Goods Quality; Pursuant to the June 17, 2010 Law on Food Safety; At the proposal of the Minister of Finance, The Government promulgates the Decree on duty free business. Chapter I GENERAL PROVISIONS Article 1 . Scope of regulation This Decree prescribes the management of duty free business activities, covering procedures for goods brought into duty free shops and duty free warehouses, customs supervision of duty-free goods transported among duty free shops, between duty free warehouses and duty free shops, and between duty free warehouses and aircraft, supervision of incoming and outgoing money of duty free traders in isolation areas and restricted areas, duty free sale activities, and reporting on duty-free goods to customs offices. Article 2 . Subjects of application 1. Persons on exit, in transit and on entry. 2. Persons entitled to privileges and immunities in Vietnam. 3. Crewmembers aboard seagoing ships operating along international routes. 4. Passengers onboard international flights from and to Vietnam. 5. Enterprises eligible to do duty free business as prescribed by law. 6. Customs offices and customs officers. 7. Operators of seaports, international civil airports and international railway stations.