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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
66/2002/ND-CP
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Hanoi,
July 01, 2002
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DECREE
PRESCRIBING
THE DUTY-FREE QUOTAS OF LUGGAGE OF PEOPLE ON EXIT AND ENTRY AS WELL AS OF
IMPORTED PRESENTS AND GIFTS
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government of December 25, 2001;
Pursuant to the Law on Import Tax and Export Tax of December 26, 1991; the July
5, 1993 Law Amending and Supplementing a Number of Articles of the Law on
Import Tax and Export Tax; and May 20, 1998 Law No. 04/1998/QH10 Amending and
Supplementing a Number of Articles of the Law on Import Tax and Export Tax;
Pursuant to Customs Law No. 29/2001-QH10 of June 29, 2001;
At the proposal of the General Director of Customs,
DECREES:
Chapter I
DUTY-FREE QUOTAS OF LUGGAGE OF PEOPLE ON EXIT AND
ENTRY THROUGH VIETNAM’S BORDER GATES
Article 1.-
To issue together with this Decree the duty-free quotas of luggage of people on
exit and entry through Vietnam�s
international border gates with passports granted by Vietnamese or foreign
competent State agencies.
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1. Luggage of people on exit and
entry with laissez passers or border identity cards shall not be governed by
this Decree.
2. People on exit and entry who
carry foreign currencies, gold and gemstones shall comply with the law
provisions on banking.
3. In cases where an
international treaty which Vietnam has signed or acceded to contains the
provisions different from those of this Decree, the provisions of such
international treaty shall apply.
Article 3.-
1. Luggage of people on entry
means things essential for their daily needs or trips, including accompanied
luggage, unaccompanied luggage sent before or after their trips.
2. The time limit for receiving
unaccompanied luggage of people on entry shall not exceed 30 (thirty) days as
from the date the luggage arrives at the border gates.
Article 4.-
1. Luggage of people on exit and
entry shall go through the customs procedures at the border gates. People on
exit and entry shall not have to make customs declaration on Vietnam’s
exit/entry declaration forms if they do not have luggage, which exceeds the
duty-free quotas, or which is delivered before or after their trips.
2. People on exit or entry may
deposit their luggage at the border-gate customs warehouses and reclaim them
when they are on entry or exit. The luggage deposit time limit shall not exceed
180 (one hundred and eighty) days as from the date the luggage is deposited at
the customs warehouses.
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The proceeds from the goods
liquidation shall be remitted into the State budget after subtracting the
arising expenses according to law provisions.
Article 5.-
1. The duty-free luggage quotas
for people on entry are stipulated as follows:
a/ For each time of entry;
b/ Not to aggregate the duty-free
quotas of multiple entries for calculating the tax exemption for a single
entry.
c/ Not to aggregate the
duty-free quotas of several people on entry for settling the tax exemption for
a person on entry, except for the accompanied luggage of members of a family on
the same trip.
2. The luggage quotas shall not
be restricted on people on exit, except for the articles on the list of goods
banned from export or subject to conditional export according to law
provisions.
Article 6.-
1. The duty-free luggage quotas
for people on entry prescribed at Items 1, 2, 3, 4 and 5 in the Appendix to
this Decree are stipulated as follows:
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b/ For cigarettes and cigars, people
on entry may carry them only within the duty-free quotas; if they carry them in
excess of the duty-free quotas, the excess quantity must be deposited at the
border-gate customs warehouses and reclaimed within the time limit prescribed
in Clause 2, Article 4 of this Decree.
c/ For clothes, belongings and
other articles in service of their daily-life needs, people on entry may carry
them with reasonable quantity and types suitable to their trips purposes.
2. In cases where luggage of people
on entry exceeds the duty-free quotas, the excess volume shall be considered
import goods, which must comply with the law provisions on import goods and tax
legislation. People on entry may select articles to pay tax thereon if the
accompanied luggage contains several articles.
3. In cases where the excess
volume of the duty-free luggage quotas of people on entry must be taxed, but
the total payable tax amount is under VND 50,000 (fifty thousand), such volume
shall also be exempt from tax.
4. Under-18 people on entry
shall not be entitled to enjoy the duty-free quotas prescribed at Items 1, 2
and 3 in the Appendix to this Decree.
Article 7.-
Occupational instruments carried into Vietnam by people on entry in service of
their jobs shall comply with the provisions in Article 17 of the Government’s
Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of
a number of articles of the Customs Law regarding customs procedures as well as
customs inspection and supervision regime.
Article 8.-
1. People on multiple entry due
to the nature of their jobs shall not be entitled to enjoy the duty-free
luggage quotas for each time of entry for the articles prescribed at Items 1,
2, 3 and 5 in the Appendix to this Decree, but enjoy the duty-free quotas every
90 (ninety) days.
2. People on multiple entry due
to the nature of their jobs prescribed in Clause 1 of this Article include:
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b/ Train drivers and trainmen on
international trains;
c/ Officers and crew working on
sea-going ships;
d/ Car drivers and Vietnamese
laborers working in neighbor countries which have common land borders with
Vietnam.
Chapter II
DUTY-FREE QUOTAS OF IMPORTED PRESENTS AND GIFTS
Article 9.-
1. This Decree applies only to
presents and gifts given by overseas-based organizations and individuals to
individuals being Vietnamese citizens.
2. Present and gift recipients
being Vietnam-based organizations, agencies and enterprises shall be governed
by other law provisions.
3. Presents and gifts being
goods on the list of those banned from import must not be received.
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Article 10.-
1. Presents and gifts shall be
exempt from taxes in the following cases:
a/ Presents and gifts with the
total value not exceeding VND 1,000,000 (one million);
b/ Presents and gifts with the
total value exceeding VND 1,000,000 (one million) but the payable tax amount is
under VND 50,000 (fifty thousand).
2. For presents and gifts with
total value exceeding the duty-free quotas prescribed in Clause 1 of this
Article, the excess volume shall be considered import goods, which must comply
with law provisions on import goods.
3. In cases where presents and
gifts are emergency medicines and medical tools given to the severely diseased
people or people affected by natural disasters with a value not exceeding VND
10,000,000 (ten million), they shall be exempt from tax of all kinds. To assign
the Ministry of Health to assume the prime responsibility and coordinate with
the Ministry of Finance and reach agreement with the General Department of
Customs in setting the specific regulations thereon.
4. The directors of the
provincial, inter-provincial and municipal Customs Departments shall have to
settle the exemption of taxes on presents and gifts prescribed in Clause 3 of
this Article.
Article 11.-
Presents and gifts within the duty-free quotas prescribed in Article 10 of this
Decree shall not apply to cases where one or several people in a family
frequently receive one or a number of given commodity items.
Chapter III
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Article 12.-
All organizations and individuals that commit acts of violating the provisions
of this Decree shall, depending on the nature and seriousness of their
violations, be disciplined, administratively sanctioned or examined for penal
liability; if causing damage, they must pay compensation therefor according to
law provisions.
Article 13.-
This Decree takes implementation effect 15 days after its signing.
This Decree replaces the
Government’s Decree No. 17/CP of February 6, 1995 promulgating the duty-free
luggage quotas for people on exit and entry at the Vietnamese border gates and
Decree No. 79/1998/ND-CP of September 29, 1998 amending Decree No. 17/CP of
February 6, 1995.
Article 14.-
The ministers, the heads of the ministerial-level agencies, the heads of the
agencies attached to the Government and the presidents of the People’s
Committees of the provinces and centrally-run cities shall have to implement
this Decree.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Phan Van Khai
DUTY-FREE
LUGGAGE QUOTAS FOR PEOPLE ON ENTRY AT THE VIETNAMESE BORDER GATES
(Issued together with the Government’s Decree No. 66/2002/ND-CP of July 1,
2002)
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Belongings
and items
Quotas
Notes
1
Liquor and alcoholic drinks:
- Liquor of 22% proof or
higher
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Under-18 people shall not be
entitled to enjoy these quotas
- Liquor of under 22% proof
2.0 liters
- Alcoholic drinks, beer
3.0 liters
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Cigarettes:
- Rolled cigarettes
400 cigarettes
Under-18 people shall not be
entitled to enjoy these quotas
- Cigars
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- Shredded tobacco
500 grams
3
Tea, coffee:
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- Tea
5 kg
Under-18 people shall not be
entitled to enjoy these quotas
- Coffee
3 kg
4
Clothes, personal belongings
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5
Articles other than those mentioned
at Items 1, 2, 3 and 4 in this Appendix (outside the list of goods banned
from import or subject to conditional import)
Total value not exceeding VND
5,000,000 (five million)
THE GOVERNMENT
Phan Van Khai