Reference Regulations

  • Letter No. 005MEF dated March 02, 2000 on the revised form of imports of goods through duty free shop
  • Letter No.1006 dated December 21 , 2004 on the management form of imports of goods through duty free shop

Import Procedures

  • Require import permit issued by GDCE (Department of Excise ) on each importation
  • Shall have a warehouse for storage and duty free shop to run the business in accordance with the contract
  • In each importation, payment of fees is made at office of entry in accordance with laws and procedures in force.

Transportation of duty free goods

All transportation of all kind of duty free goods under transit procedure in customs territory shall be attached with transport permit issued by GDCE. If necessary, at least two (2) competent customs officers accompany the goods until designated destination.

Responsibilities of operator

  • Respect and timely implement the provisions of the notice No. 005 MEF above
  • Facilitate and regularly cooperate with the competent officials on all aspects
  • Regularly provide reports in accordance with form determined by GDCE to Department of excise
  • Clearly record sale invoice, description and quantity of goods as well as the identity of customers