Conditions for duty free purchases
Decree 167/2016 on duty-free business has just been issued by the Government, which specifically stipulates the subjects and conditions for purchasing duty-free goods.
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Passengers on international flights to Vietnam are allowed to purchase duty-free goods on board aircraft operating international flights to Vietnam. |
Accordingly, from February 15, 2017, the subjects and conditions for purchasing duty-free goods include:
- After completing exit and transit procedures, passengers on international flights departing from Vietnam or people waiting to depart can purchase duty-free goods. People waiting to depart can purchase duty-free goods at domestic duty-free shops. Duty-free goods are received at the receiving counter in the quarantine area at the international border gate where the passenger is departing.
- Foreign tourists traveling in groups by sea, with passports or travel documents or shore passes of passengers entering and exiting the country according to regulations but without entry visas or entry or exit declarations, are allowed to purchase duty-free goods at type 1 seaports and inland duty-free shops. Duty-free goods are received at the exit gate after tourists complete exit procedures.
- Passengers on international flights to Vietnam are allowed to purchase duty-free goods on aircraft operating international flights to Vietnam.
- Entrants are allowed to purchase duty-free goods at duty-free shops located in restricted areas of international civil airports immediately after completing entry procedures. They are not allowed to purchase duty-free goods after leaving the restricted areas of international civil airports.
- Subjects entitled to privileges and exemptions in Vietnam are allowed to purchase duty-free goods at domestic duty-free shops. When purchasing duty-free goods for an organization, a duty-free quota book must be presented. When purchasing duty-free goods for an individual, a duty-free quota book must be presented along with an identity card issued by the Ministry of Foreign Affairs or a passport.
- The purchasers are crew members working on international seagoing vessels (including foreign-national vessels and Vietnamese-national vessels operating international routes) who are allowed to purchase duty-free goods at class 1 seaports and inland duty-free shops to serve the personal needs and common living needs of crew members for use on board during the time the vessel is anchored at a Vietnamese seaport and for use on board outside Vietnamese territorial waters after the vessel leaves the country.
The Decree also clearly states that people leaving the country, transiting, passengers on international flights departing from Vietnam or people waiting to depart are allowed to purchase duty-free goods without any limit on quantity and value, but must be responsible for the procedures and quantity for import into the country of entry.
Subjects are allowed to purchase duty-free goods for personal needs and common living needs of crew members on international ships during the time the ship is anchored at a Vietnamese seaport. The quota for each crew member during one time the ship is anchored at a Vietnamese seaport is as follows: Alcohol from 20 degrees or higher: 1.5 liters or alcohol under 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.
For whole bottles, jars, bottles, and bottles with a capacity larger than the prescribed capacity but not exceeding 1 liter, the whole bottle is exempt from tax. In case it exceeds 1 liter, the excess portion must be taxed according to the provisions of law; cigarettes: 200 cigarettes or shredded tobacco: 250 grams or cigars: 20 cigarettes.
The regulated subjects are allowed to purchase duty-free goods without any limit on quantity and value for use on board ships outside Vietnamese territorial waters after the ship leaves the country.
According to Song Ha/vneconomy
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