Conditions for duty-free goods trading include:
1. Location of store:
- In the quarantine area of international land border gates (QT), QT railway stations and seaports of type 1; in isolation and restricted areas of civil aviation port QT;
- Inland;
- On board aircraft carrying out international flights of airlines established and operating under Vietnamese law;
- There are duty-free warehouses located at the same location or in isolated areas, restricted areas or in areas of customs operation at areas outside the border gate.
2. Have management software for each item, buyer, and customs declaration, at the same time can back up and export data for reporting and statistics and must be directly connected with the managing customs office. physical.
3. Having a camera system directly connected to the managing customs office; 24/24 observation and can observe the locations of warehouses, duty free shops; Data must be kept for a minimum of 12 months.
Explain the above answer:
Guided by Decree 68/2016 / ND-CP
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