DECISION No. 54/2003/QD-BTC OF APRIL 16, 2003 PRESCRIBING THE CUSTOMS MANAGEMENT OVER GOODS ON SALE AT DUTY-FREE SHOPS

DECISION No. 54/2003/QD-BTC OF APRIL 16, 2003 PRESCRIBING THE CUSTOMS MANAGEMENT OVER GOODS ON SALE AT DUTY-FREE SHOPS THE MINISTER OF FINANCE Pursuant to Customs Law No. 29/2001/QH10 adopted on June 29, 2001 by the Xth National Assembly of the Socialist Republic of Vietnam at its ninth session; Pursuant to the Government’s Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision regime; Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies; Pursuant to the Prime Minister’s Decision No. 205/1998/QD-TTg of August 19, 1998 promulgating the Regulation on duty-free shops; At the proposal of the General Director of Customs, DECIDES: Article 1.- To promulgate together with this Decision the Regulation on customs management over goods on sale at duty-free shops. Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette. To repeal Decision No. 1549/2001/QD-TCHQ of December 26, 2001, Article 6 of Decision No. 19/2002/QD-TCHQ of January 10, 2002 of the General Director of Customs and other guiding documents contrary to this Decision. Article 3.- The General Director of Customs, the heads of the units under or attached to the Ministry of Finance and the concerned organizations and individuals shall have to implement this Decision. For the Minister of Finance Vice Minister TRUONG CHI TRUNG REGULATION ON CUSTOMS MANAGEMENT OF GOODS ON SALE AT DUTY-FREE SHOPS (Promulgated together with Decision No. 54/2003/QD-BTC of April 16, 2003 of the Minister of Finance) Chương I. GENERAL PROVISIONS 1. Goods imported for sale at duty-free shops (hereinafter referred to as shops for short) shall be allowed to go through customs procedures at the Customs Sub-Departments that manage the shops. Customs procedures for goods imported for sale at the shops shall be the same as those for goods imported for business. Tax shall be calculated only on import goods sold to people on entry with prices exceeding the duty-free luggage limits (tax shall be calculated and collected on excess quantity).