THE GOVERNMENT | SOCIALIST REPUBLIC OF VIETNAM |
No.206/2003/QD-TTg | Hanoi, October 7 , 2003 |
DECISION
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE REGULATION ON DUTY-FREE SHOPS, ISSUED TOGETHER WITH THE PRIME MINISTER'S DECISION NO. 205/1998/QD-TTG DATED OCTOBER 19, 1998
THE PRIME MINISTER
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the September 26, 2001 Customs Law;
At the proposal of the Minister of Trade,
DECIDES:
Article 1. To amend and supplement a number of articles of the Regulation on Duty-Free Shops, issued together with the Prime Minister's Decision No. 205/1998/QD-TTg dated October 19, 1998 as follows:
1. Clauses 3 and 4 of Article 4 is amended and supplemented as follows:
"3. The opening of duty-free shops in service of passengers on entry at a number of international airports, the opening of downtown duty-free shops in service of passengers on entry and passengers awaiting departures, and the opening of duty-free shops in service of the diplomats are defined in the Government's Decree No. 73/CP dated July 30, 1994, shall be decided by the Prime Minister at the proposals of the provincial/municipal People's Committees and the concerned ministries.
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2. Clause 4 of Article 5 is amended and supplemented as follows:
"4. All import goods sold at the duty-free shops must be affixed with "VIETNAM DUTY NOT PAID" stamps issued by the Ministry of Finance."
3. Clause d of Article 8 is amended and supplemented as follows:
"d) When ships are anchored at Vietnamese ports, sailors may purchase duty-free goods for their personal needs for use on ships and outside the Vietnamese territorial waters. The Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Trade in, specifying duty-free goods items and quotas the sailors can purchase, which are compatible with the duration of their ships' anchorage at Vietnamese ports.
Duty-free goods in service of sailors' common daily-life needs during the time when ships are anchored at Vietnamese ports shall be sold according to the orders placed by ship masters or ship representatives for use on ships.
Duty-free goods in service of sailors' needs in the next journeys shall be sold according to the orders placed by ship masters or ship representatives. Such goods volume shall be subject to the customs offices' supervision until ships leave ports."
4. Article 11 is amended and supplemented as follows:
"Article 11. Responsibilities of enterprises trading in duty-free goods
The enterprises trading in duty-free goods shall be held responsible before law for ensuring that goods are sold to the right subjects and with the prescribed volume, and good quality."
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Article 3. The ministers, the heads of the ministerial-level agencies, the heads of agencies attached to the Government and the presidents of the People's Committees of the provinces and centrally-run cities shall have to guide and implement this Decision.
PRIME MINISTER
Phan Van Khai
- 1 Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 2 Decision No. 54/2003/QD-BTC of April 16, 2003, prescribing the customs management over goods on sale at duty-free shops
- 3 Law No. 32/2001/QH10 of December 25, 2001 on organization of the Government
- 4 Law No. 29/2001/QH10 of June 29, 2001 promulgated by The National Assembly on Customs Law
- 5 Circular No. 42/1999/TT-BTC of April 20, 1999, guiding the implementation of the financial, accounting and tax regimes applicable to duty-free shops in Vietnam
- 6 Circular No. 10/1998/TT-TCHQ of November 19, 1998 guiding customs procedures for duty-free shops'' operation under the regulation issued together with Decision No.205/1998/QD-TTg of oCTOBER 19, 1998 of the prime minister
- 7 Decree of Government No.73-CP, on detailed regulations on the implementation of the Ordinance on the privileges and immunity of Diplomatic Representations, Foreign Consulates, and Representative Offices of International organizations in Vietnam.
- 1 Circular No. 87/2004/TT-BTC of August 31, 2004 guiding the implementation of export tax, import tax
- 2 Decision No. 54/2003/QD-BTC of April 16, 2003, prescribing the customs management over goods on sale at duty-free shops
- 3 Circular No.28/1999/TT-BTM of September 1, 1999 adjusting and supplementing Circular No.21/1998/TT-BTM of December 24, 1998 which guides the implementation of the regulation on duty-free shops
- 4 Circular No. 42/1999/TT-BTC of April 20, 1999, guiding the implementation of the financial, accounting and tax regimes applicable to duty-free shops in Vietnam
- 5 Circular No. 21/1998/TT-BTM of December 24, 1998 guiding the implementation of the regulation on duty-free shops issued together with Decision No. 205/1998/QD-TTG of October 19, 1998 of The Prime Minister
- 6 Circular No. 10/1998/TT-TCHQ of November 19, 1998 guiding customs procedures for duty-free shops'' operation under the regulation issued together with Decision No.205/1998/QD-TTg of oCTOBER 19, 1998 of the prime minister
- 7 Decision No. 195-TTg of April 08, 1996, of the Prime Minister promulgating the regulation on duty-free shops