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THE
GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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No.01/2001/TT-TCHQ
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Hanoi,
February 9, 2001
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CIRCULAR
Providing
guidelines for customs procedures on transit("import-export") of belongings,
luggage and vehicles of foreign expertsregulated in Prime Ministerial Decision
No.211/1998/QD-TTg dated October 31, 1998
- In accordance with the Customs
Ordinance dated February 20, 1990;
- In accordance with
Governmental Decree No.17/CP dated February 6,1995, and Decree No.79/1998/ND-CP
dated September 29, 1998, setting the standards onduty-free luggage for
passengers entering or exiting Vietnam's border-gates;
- In accordance with
Governmental Decree No.16/1999/ND-CP dated March27, 1999, regulating customs
procedures, customs oversight and customs charges;
- In accordance with Prime
Ministerial Decision No.211/1998/QD-TTgdated October 31, 1998, relating to the
issuing of the Regulations on Foreign ExpertsImplementing Official Development
Assistance (ODA) Programmes and Projects in Vietnam(hereinafter abbreviated as
Decision No.211/1998/QD-TTg);
The General Department of
Customs provides the following customsprocedural guidelines for provisional
import - re-export of vehicles, luggage and personalbelongings of ODA experts
and their relatives:
I. GENERAL
REGULATIONS
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2. Exemption from taxes and
collection of arrears of taxes onbelongings, luggage and vehicles of experts
and their relatives is delineated in Article 7of the Regulations and is further
specified in Ministry of Finance CircularNo.52/2000/TT-BTC dated June 5, 2000.
3. Personal luggage is tax-free
according to the regulations inGovernmental Decree No.17/CP dated February 6,
1995 and Decree No.79/1998/ND-CP datedSeptember 29, 1998. The exemptions noted
in Item 1 of Article 7 of the Regulations areapplied to experts. Their
relatives shall only enjoy those exemptions dependent onexperts, and individual
preferences towards relatives are not permitted.
4. Customs offices shall only
grant licences for duty-freeprovisional import of autos and motorbikes of
experts. For various types of personalbelongings and luggage of experts and
relatives that are imported free of tax inaccordance with Appendixes I and II
of Decision No.211/1998/QD-TTg (attachedto this Circular), customs clearance
procedures shall be fulfilled right at theborder-gates without the granting of
a licence.
II. CUSTOMS
PROCEDURES FOR PROVISIONAL IMPORT - RE-EXPORT OF VEHICLESAND PERSONAL
BELONGINGS OF EXPERTS
1. Customs procedures for
provisional import of autos andmotorbikes:
a) Conditions for provisional
import of autos and motorbikes(inapplicable to relatives of experts):
- Experts must have permission
to reside in Vietnam for 183 days or more;
- Experts are permitted to
import replacement vehicles in case oftraffic accidents decreed in Point �) of Item 1 of Article 7 of
the Regulations; orexperts who have been working in Vietnam for three years or
more as regulated by Point d)of Item 1 of Article 7 of the Regulations; or
experts who will continue to work in Vietnamfor six months or more. Before
provisional import of a replacement vehicle, they mustre-export or transfer the
provisionally-imported vehicle in compliance with theregulations in Points 2
and 3 below.
- The autos must be new, have
less than 12 seats and left-handedsteering wheels; or motorbikes must be new
with less than 175cu.m cylinder engines. Theprovisional import of used vehicles
shall observe the same laws.
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- Experts shall send a letter to
the customs department of the provinceor city where the ODA project is located
and to any other provincial or municipal customsdepartment they feel relevant,
noting the following:
+ Name of the expert, number of
passport, country of citizenship;
+ Name of the programme or
project in Vietnam, duration of work inVietnam;
+ Mark and technical parameters
of the vehicle;
+ Import border-gate;
+ Vehicle-related import
documents.
- Confirmation, in writing, from
the Ministry of Planning andInvestment;
- In case of provisional import
of replacement vehicle in accordancewith the regulations in Point d) of Item 1
of Article 7 of the Regulations, expert, mustsend additional certification of
the accident, from the police, an insurance company andthe Vietnam
Registration.
- In case of provisional import
of replacement vehicle in consonancewith the regulations in Point �) of Item 1 of Article 7 of
the Regulations, experts mustsend additional certification, in writing, from
the Ministry of Planning and Investment.The letter must note the duration of
work in Vietnam. In addition, experts must fileadditional documents on
re-export or transfer of the provisionally-imported vehicle.
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- Licence granting procedures:
Based on the above documents, provincialand municipal customs departments shall
grant licences for provisional import of duty-freevehicles. The licence of
provisional import of an auto or a motorbike shall be processedin three copies
(one filed at the customs department of the province or city where thelicence
is granted, and the remaining two copies delivered to owner for provision at
theimport border-gate (one copy) and for vehicle registration at a police
office (one copy)).
- At border-gates: Border-gate
customs officials shall instruct goodsowners on the filing three copies of the
customs manifest (one shall be filed at thebordergate customs office, one shall
be transferred to the vehicle owner for fulfillingvehicle-registration
procedures at a police office, and the last one shall be retained bythe vehicle
owner for submission to the border-gate customs when fulfilling procedures
forre- export of the vehicle; the border-gate customs must note "For
re-export" onthis copy).
- In case the province or city
does not have a customs office, expertsare allowed to proceed to the
most-convenient provincial or municipal customs departmentfor granting of a
licence.
2. Procedures for re-export of
autos and motorbikes:
When re-exporting the vehicle,
experts are not required to apply for alicence, but must fulfil procedures
directly at the export border-gate.
The required documents include:
- a customs manifest for provisional import of thevehicle;
- A certificate of cancelled
registration of the vehicle, granted bythe police (for autos).
After the vehicle is
re-exported, border-gate customs shall, within 10days, assume the
responsibility to inform the customs department of the province or citywhere
the provisional import licence is granted for the liquidation of the provisionalimport
licence.
3. Procedures for transfer of
autos and motorbikes:
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- The vehicle has suffered
damage as the result of a traffic accidentas defined in Point d) of Item 1 of
Article 7 of the Regulations;
- The expert is permitted to
import a replacement vehicle in accordancewith the regulations in Point ) of
Item 1 of Article 7 of the Regulations;
- Experts whose duration of work
in Vietnam has ended.
b/ Procedures for declaration
and tax payments:
Experts must fulfil all
obligations on taxes and financial dutiesbefore a transfer, in accordance with
legal regulations.
- The transfer is only permitted
after the customs office grants alicence.
- When applying for approval of
a transfer, experts must send a letterto the customs department of the province
or city where the licence of provisional importof the vehicle was granted. The
letter must specify the reasons for the transfer. A letterfrom the purchaser of
the vehicle applying for the transfer is not acceptable (excludingcases
controlled by Point 3.c below, where both seller and buyer must present a
letter).
c/ Experts are exempt from
various taxes if they are subject toDecision No.211/1998/QD-TTg and if they
either transfer vehicles to each other or to therecipients of preferences and
exemptions in accordance with the laws of the VietnameseState. The seller must
fulfil procedures in Point 3. The buyer must fulfil such proceduresas those
applied to the import of vehicles (declaration, certification of personal
statusand standards).
d/ Procedures for transfer of
vehicle shall be implemented inaccordance with the vehicle transfer process
announced by the General Department ofCustoms.
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a/ Experts and relatives
entering or exiting Vietnam's border-gates areexempt from various taxes on
personal belongings and utensils in accordance with thestandards on duty-free
luggage in Appendix I of Decision No.211/1998/QD-TTg (attached tothis Circular)
and must complete customs procedures at the border-gate.
In case they are carrying goods
that are on the list of items underspecialised control, experts must follow
State regulations on such goods.
b/ Experts residing in Vietnam
for 183 days or more are permitted forduty-free import of household utensils in
a quantity and following standards decreed inAppendix II of Decision
No.211/1998/QD-TTg (attached to this Circular) and shall fulfilcustoms
procedures at the border-gate. For exemption of taxes on these utensils,
expertsmust have the appropriate certification of the Ministry of Planning and
Investment.
III.
IMPLEMENTATION
1. This Circular shall take
effect 15 days after the date of signingand shall replace Circular
No.08/1998/TT-TCHQ dated November 16, 1998 and GeneralDepartment of Customs
Document No.3597/TCHQ-KTTT dated August 3, 2000.
2. Heads of organisations under
the General Department of Customs,heads of provincial and municipal customs
departments, directors of customs colleges andrelated persons shall be
responsible for implementation of the regulations in thisCircular.
P/P
HEAD OF THE GENERAL DEPARTMENT OF CUSTOMS
DEPUTY HEAD
Dang Van Tao
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STANDARDS ON
DUTY-FREE LUGGAGE OF PERSONS EXITING AND ENTERING VIETNAM’SBORDER-GATES
(Issued in attachment to Government Decree No.17/CP dated
February 6,1995 and Decree No.79/1998/ND-CP dated September 29, 1998)
Order
Item
Quality
Note
1
Alcohol and alcoholic drinks:
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- Alcohol with a concentration
of more than 22 proof
1.5 litres
- Alcohol with a concentration
of less than 22 proof
2.0 litres
- Alcoholic drinks and beer
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2
Tobacco:
- Cigarettes
400 pieces
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- Cigars
100 pieces
- Tobacco fibres
500 g
3
Tea, coffee:
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- Tea
5 kg
- Coffee
5 kg
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Clothing and utensils used as
luggage during the trip
5
Other utensils not mentioned
above in Points 1, 2, 3 and 4 (not items prohibited) are permitted for exit
or entrance at a total minimum duty-free cost of US$300. This standard is
applicable to Vietnamese citizens, overseas Vietnamese and non-Vietnamese.
Appendix
II
LIST OF IMPORT
DUTY-FREE PERSONAL BELONGINGS AND HOUSEHOLD UTENSILS OFEXPERTS PERMITTED FOR
RESIDENCE IN VIETNAM FOR 183 DAYS OR MORE
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Name of item or utensil
Quantity
Note
1
a
Alcohol and alcoholic drinks:
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- Alcohol with a concentration
of more than 22 proof
- Alcohol with a concentration
of less than 22 proof
2.0 litres
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- Alcohol drinks and beer
3.0 litres
b
Tobacco:
- Cigarettes:
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- Cigars
100 pieces
Tobacco fibres
500 g
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Tea, coffee:
- Tea
5 kg
- Coffee
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d
Clothing and utensils used as
luggage during the trip
2
Radio
1
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Recorder
1
4
CD-disc player
1
5
Cassette player
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6
Television set
1
7
Video player
1
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Personal computer
1
9
Washing machine
1
10
Electric oven
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11
Microwave oven
1
12
Air-conditioner (no more than
18,000 PTU)
1
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Refrigerator
1
14
Picture camera
1
15
Movie camera
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16
Other electrical personal
utensils (razor, hair dryer, etc.)
1 for each type