On June 15th.2012, the General Customs Department promulgated Decision No. 1214/QD-TCHQ on customs procedures for foreigners who bring along goods bought in Vietnam through Noi Bai and Tan Son Nhat International Airports.
The procedures show the sequence of work which the customs authorities do when performing customs procedures, inspection and supervision of dossiers and goods purchased by foreigners who bring along through Noi Bai and Tan Son Nhat International Airports. These procedures are in accordance with regulations in Decision No.05/2012/QĐ-TTg dated Jan.19th.2012 of the Prime Minister, Circular no.58/2012/TT-BTC dated Apr.12th 2012 of Ministry of Finance, Decision No.137/2012/QĐ-TTg dated May.28th.2012 of the Prime Minister.
When performing inspection and supervision of tax refund dossiers and goods purchased by foreigners, customs officers must follow provisions in Decision No. 05/2012/QD-TTg, Circular no.58/2012/TT-BTC, Decision no.1317/QD-BTC and this procedures.
Customs offices shall inspect dossiers and goods for VAT refund at the following locations:
- For Invoice cum VAT refund declaration of checked baggage, customs officials shall check VAT refund documents and goods at the counters outside isolated areas;
- For Invoice cum VAT refund declaration of carry-on baggage, customs officials shall check VAT refund documents and goods at the counters in isolated areas;
- For Invoice cum VAT refund declaration of both checked and carry-on baggage, the customs offices shall check the documents, then checked baggage at the counters outside isolated areas and check carry-on baggage at the counters in isolated areas.
- Customs officials shall calculate the actual amount of VAT for foreigners at the counter in isolated areas;
- Customs authorities are responsible for installing camera, equipments and machines, assigning officials to supervise goods checked outside isolated areas to check-in counters and/or to security checking counters to ensure foreigner’s goods checked and agreed to be refunded by customs officials shall be on flight without returning Vietnam.
The Decision also specifies sequence of checking the dossiers, actual goods at the counters outside isolated areas and supervising goods outside the isolated areas consists of 5 steps. Specifically: checking the dossier at counters outside isolated areas; inspecting goods proposed for tax refund; handling inspecting result; handing out the dossiers, guiding foreigners to send goods and calculate tax refund amount; supervising goods from counters outside the isolated areas to check-in counters for air shipment. In addition, the Decision also specifies the sequence of checking dossiers, goods and calculating actually refunded amount and updating data at the counters in isolated areas.