Nghị quyết 10/2021/UBTVQH15

RESOLUTION

REGARDING EXTENSION OF THE PERIOD OF RETENTION OF GOODS AT DUTY-FREE SHOPS AND STORAGE FACILITIES OF ENTERPRISES SELLING DUTY-FREE GOODS, AND GOODS SENT TO BONDED WAREHOUSES, MEETING COVID-19 PREVENTION AND CONTROL REQUIREMENTS

NATIONAL ASSEMBLY’S STANDING COMMITTEE

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on National Assembly Organization No. 57/2014/QH13 in which several Articles are amended and supplemented by the Law No. 65/2020/QH14;

Pursuant to the Resolution No. 30/2021/QH15 dated July 28, 2021 regarding the 1^st Meeting of the XV^th National Assembly;

HEREUNDER RESOLVES

Article 1. The period of retention of goods at duty-free shops and storage facilities of enterprises selling duty-free goods, and goods sent to bonded warehouses.

1. Goods stored at duty-free shops, warehouses of enterprises selling duty-free goods, and goods sent to bonded warehouses, of which the storage period, including the period extended under Article 47 and 61 of the Law on Customs No. 54/2014/QH13 amended and supplemented under the Law No. 71/2014/QH13 and Law No. 35/2018/QH14, starts from April 1, 2020 under the Prime Minister’s Decision No. 447 /QD-TTg dated April 1, 2020 on the announcement of the COVID-19 epidemic, and ends on the date of the competent person's announcement of the termination of the COVID-19 epidemic nationwide, shall continue to be retained till no more than 12 months after the date of announcement of the termination of the epidemic.

If goods sent to bonded warehouses of which the storage period is extended as per the regulations of this clause wish to be exported, they must be exported via international or main border gates.

2. The Minister of Finance shall, based on the situation of the COVID-19 epidemic, socio-economic development conditions and requirements of state management, have authority to decide to terminate the extension of the storage period of goods at duty-free shops or storage facilities of enterprises selling duty-free goods, goods sent to bonded warehouses before the expiration of the period specified in clause 1 of this Article.

Article 2. Entry into force

This Resolution shall enter into force as from the ratification date.

This Resolution is passed in the 6^th Congress of the XV^th National Assembly of the Socialist Republic of Vietnam held on December 8, 2021.