Circular No. 02/2010/TT-BCT dated January 14, 2010 of the Ministry of Industry and Trade stipulating the import of cigarettes for duty-free sale
Article 1. Scope of regulation and subjects of application
This Circular stipulates the import of cigarettes by licensed duty-free goods traders operating under the Regulation on trading in duty-free goods, promulgated together with the Prime Minister's Decision No. 24/2009/QD-TTg of February 17, 2009, and organizations involved in duty-free goods trading.
Article 2. Licensing of import of cigarettes for sale at duty-free shops
1. Competence to grant import permits for cigarettes for sale at duty-free shops
The Ministry of Industry and Trade may grant cigarette import permits to duty-free goods traders.
2. Permit application dossiers
2.1. The trader's written request for a permit to import cigarettes for sale at duty-free shops (made according to the form provided in Appendix 1 to this Circular, not printed herein).
2.2. The permit for duty-free goods trading (the trader's copy).
2.3. A report on the import, inventory and sale of cigarettes from the beginning of the year to the time of applying for the permit, certified by the Customs Sub-Department managing the shop (made according to the form provided in Appendix 2 to this Circular, not printed herein).
3. Place for dossier submission
Dossiers of application for permits to import cigarettes for duty-free sale shall be submitted to the Ministry of Industry and Trade (the Export-Import Department) at No. 54, Hai Ba Trung street, Hanoi.
4. Licensing time limit
Within 10 working days after receiving complete and valid dossiers from traders, the Ministry of Industry and Trade shall grant import permits or issue a written refusal clearly stating the reason.
Article 3. Warning on smoking hazards
Cigarettes imported for sale at duty-free shops must have printed warnings on health hazards of smoking in Vietnamese or English in compliance with the Framework Convention on Tobacco Control (FCTC).
Article 4. Disposal of imported cigarettes which are unsalable, damaged, expired or of poor quality:
1. Cigarettes imported for sale at duty-free shops but unsalable may not be sold on the domestic market, but must be re-exported without the Ministry of Industry and Trade's permits.
2. Cigarettes which are damaged, of poor quality, expired or cannot be re-exported must be destroyed. Traders shall make written records of the conditions of cigarettes and request customs agencies' permission for destruction; destroy cigarettes under customs supervision and make and send written records instead of reports to the Ministry of Industry and Trade and the Ministry of Finance. Cigarette destruction must strictly comply with regulations on fire prevention and fighting and environmental protection.
Article 5. Implementation provisions
1. This Circular takes effect on February 28, 2010.
2. To annul the Trade Ministry's (now the Industry and Trade Ministry's) Circular No. 21/ 1998/TT-BTM of December 24, 1998, guiding the Regulation on duty-free shops, promulgated together with the Prime Minister's Decision No. 205/1998/QD-TTg of October 19,1998; and the Trade Ministry's (now the Industry and Ministry's) Circular No. 28/1999HT-BTM of September 1, 1999, supplementing the Trade Ministry's (now the Industry and Trade Ministry's) Circular No. 21/1998AT-BTM of December 24, 1998, guiding the Regulation on duty-free shops, promulgated together with the Prime Minister's Decision No. 205/1998/QD-TTg of October 19, 1998.-
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