VCN – This is one of practical problems at Hai Phong Customs Department when implementing Decree 167/2016/NĐ-CP on operating duty free shops and connecting information exchanges with them.
|Professional activities at Hai Phong Customs Department. Photo: T.Bình|
On 19/3, through the discussion with Customs News reporters, leader of Customs Supervision Division (Hai Phong Customs Department) said that, there are 6 duty free shops now operating in the area that are managed by 3 Customs Branches including: Hai Phong port area 1 Customs Branch, Hai Phong port area 2 Customs Branch, Hai Phong port area 3 Customs Branch.
Recently, through the management and connection information with duty free shops, Hai Phong Customs incurred some problems. According to Hai Phong Customs Department, clause 1 of Article 47 in Customs Law stipulates that “goods sold in duty free stores have to do customs procedure at Customs Branch which manage that duty free store.”
While clause 1 of Article 6 Decree 167 stipulates that “goods in duty free stores include: temporary import to Vietnam; goods produced in Vietnam; goods that complete import procedures and allowed to trade in accordance with regulation of Vietnam law”.
Clause 1 of Article 22 of Decree 167 stipulates that "customs procedures for the cases where an enterprise owns many duty-free shops and duty-free warehouses at different places under the management of customs branches, provincial customs departments, it shall implement customs procedures for goods for sale in duty free shops in accordance with regulations at the Customs Branch where enterprise has their headquarter.
From the provisions of the Customs Law and Decree 167, the Hai Phong Customs Department said that enterprises that own duty-free shops may carry out procedures at the customs branch that has already managed duty-free shops (according to the provisions of Customs Law), but according to Decree 167, this enterprise can carry out customs procedures at the place where their head office is located. Hence, this leads to difficulties in implementing process, as enterprises owning many duty-free shops will carry out customs procedures and submit finalization reports at various customs units for goods that sell in the duty-free shops, but the head office of the enterprise does not have duty-free shops and duty-free warehouses.
Thus, "Is it compulsory (enterprise) to carry out customs procedures at the customs office where the head office is located for enterprises which own many duty free shops under the management of various customs branches and customs departments or not? "- Representatives of Hai Phong Customs Department stated the problems.
Regarding the above problem, under the recent guidance of the General Department of Vietnam Customs, in the case where an enterprise has more than one duty free shop under the control of different customs authorities, they could choose customs units to implement customs procedures which are defined in Article 22 of Decree 167 (at the place where the enterprise is headquartered) or shall carry out separate procedures at each duty-free shop or duty-free warehouses at the customs branch that manages the duty-free shops.
"In the case that an enterprise chooses to carry out the procedures specified in Article 22 of Decree 167, it shall be entitled to circulate goods between duty-free shops or duty-free warehouses which are subject to be managed by different customs units." – Guidance documents of the General Department of Vietnam Customs clearly stated.
Besides that, the General Department of Vietnam Customs further instructed that in cases where enterprises carry out separate procedures for each duty-free shop or duty-free warehouse at the customs branch, the import of cigarettes shall comply with the permits of the Ministry Industry and Commerce which is granted to each duty-free shop or duty-free warehouse.
For the enterprises selected for carrying out the procedures specified in Article 22 of Decree No. 167, but their head offices do not have duty-free shops or duty-free warehouses, enterprises may select one place that operates as a duty free shop in their system in order to implement customs procedure to act as its headquarter.
By Thái Bình/Thanh Thuy