DECREE ON quantities of duty-free baggage of persons EXITING OR entering vietnam and quantities of gifts and donations entitled to duty exemption The Government
Pursuant to the Law on the Organization of the Government dated 25 December 2001;
Pursuant to the Law on Import and Export Duties dated 26 December 1991; the Law on Amendment of and Addition to a Number of Article of the Law on Import and Export Duties dated 5 July 1993; the Law on Amendment of and Addition to a Number of Article of the Law on Import and Export Duties 04-1998-QH10 dated 20 May 1998;
Pursuant to the Law on Customs 29-2001-QH10 dated 29 June 2001;
On the proposal of the General Director of the General Department of Customs;
Quantities of Duty-Free Baggage of Persons
Entering or Exiting Vietnam Through Bordergates Article 1
Quantities of duty-free baggage of persons exiting or entering Vietnam through international bordergates with a passport issued by an authorized State body of Vietnam or a foreign country shall be as issued with this Decree.
1. Baggage of persons exiting or entering Vietnam with a travel permit or border identify card shall not be governed by this Decree.
2. Persons carrying foreign currency, gold or precious stone upon exit from or entry into Vietnam shall be subject to the provisions of the laws on banking.
3. Where an international treaty to which Vietnam is a signatory or participant contains provisions which are inconsistent with the provisions of this Decree, the provisions of the international treaty shall apply.
1. Baggage of persons entering Vietnam shall be items required for living needs or for the purpose of travel of such persons entering Vietnam, including hand-baggage and registered baggage sent prior to or after travel.
2. The time-limit for receipt of registered baggage sent prior to or after travel of a person entering Vietnam shall not exceed thirty (30) days from the date on which the baggage arrives at the bordergate.
1. Baggage of persons exiting or entering Vietnam shall be subject to customs procedures at bordergates. Where persons entering or exiting from Vietnam do not have baggage in excess of the quantity of duty-free baggage or registered baggage sent prior to or after their travel, they shall not be required to make a customs declaration in the declaration form for entry into or exit from Vietnam.
2. Persons exiting or entering Vietnam may temporarily store their baggage in a customs bond warehouse at bordergates and receive it back upon entry into or exit from Vietnam. The duration of temporary storage of baggage shall not exceed one hundred and eighty (180) days from the date on which the baggage was stored in the customs bond warehouse.
3. During the period of temporary storage of baggage as stipulated in clause 2 of this article, where the person exiting or entering Vietnam forwards a document on abandonment of the temporarily stored baggage or fails to receive back his or her baggage within the period of temporary storage, the head of the customs office at the bordergate shall arrange a sale or destruction in accordance with the provisions of the law as if such baggage was damaged.
Proceeds of the sale of goods shall be paid to the State Budget after deduction of any expenses incurred in accordance with the provisions of the law.
1. Quantities of duty-free baggage of persons entering Vietnam shall be applied as follows:
(a) On each occasion of entry into Vietnam;
(b) Quantities of duty-free baggage on several occasions of entry into Vietnam may not be combined to form a whole quantity of duty-free baggage on one occasion of entry;
(c) Quantities of duty-free baggage of several persons entering Vietnam may not be combined to form a whole quantity of duty-free baggage of one person entering Vietnam, except for baggage of individuals in a family being carried on the same journey.
2. Quantities of baggage of persons exiting Vietnam shall not be limited, except for items included in the list of goods the export of which is prohibited or is conditional in accordance with law.
1. The quantities of duty-free baggage of persons entering Vietnam as stipulated in items 1, 2, 3, 4 and 5 of the appendix issued with this Decree shall be provided for as follows:
(a) With respect to alcohol, where a person entering Vietnam and carrying a whole bottle, vase, jar or can (hereinafter referred to as bottle) with a capacity which is greater than the stipulated quantity by less than one litre, such bottle shall be exempt from duty; where its capacity exceeds the above limit, the excess alcohol shall be subject to payment of duty in accordance with the provisions of the law.
(b) With respect to cigarettes and cigars, persons entering Vietnam shall only be permitted to carry such goods within the stipulated exempt quantity; where they carry such goods in excess of the stipulated exempt quantity, the excess goods must be temporarily stored in a customs bond warehouse at the bordergate and reclaimed within the time-limit stipulated in article 4.2 of this Decree.
(c) With respect to clothes, belongings and other articles serving personal living needs, persons entering Vietnam shall be permitted to carry such items in a reasonable quantity and of appropriate types in conformity with the purpose of travel.
2. Where baggage of a person entering into Vietnam exceeds the stipulated exempt quantity, the excess baggage shall be deemed to be imported goods and shall be subject to the laws applicable to imported goods and the laws on taxation. The person entering Vietnam may select items for payment of duty in the case where his or her baggage includes multiple items.
3. Where the baggage of a person entering Vietnam in excess of the exempt quantity is subject to payment of duty, but the total amount of duty payable is less than fifty thousand (50,000) Vietnamese dong, such baggage shall also be exempt from duty.
4. Persons entering Vietnam who are under eighteen (18) years of age shall not be entitled to the exempt quantities stipulated in items 1, 2 and 3 of the appendix issued with this Decree.
Professional tools carried by persons entering Vietnam in order to serve their jobs shall be subject to the provisions of article 17 of Decree 101-2001-ND-CP of the Government dated 31 December 2001 making detailed provisions for implementation of a number of articles of the Law on Customs with respect to customs procedures, customs inspection and control.
1. Persons who regularly enter Vietnam due to the nature of their jobs shall not be entitled to the quantity of duty-free baggage on each occasion of entry into Vietnam in respect of the articles stipulated in items 1, 2, 3 and 5 of the appendix issued with this Decree, but shall be entitled to the exempt quantity once every ninety (90) days.
2. Persons who regularly enter Vietnam due to the nature of their jobs as stipulated in clause 1 of this article shall include:
(b) Operators of trains and crew on trains forinternational transportation combining with domestic transportation;
(c) Officers and crew working on seagoing vessels;
(dd) Drivers and Vietnamese employees working in a neighbouring country which shares a national land border with Vietnam.
Quantities of Gifts and Donations Entitled to Duty Exemption Article 9
1. This Decree shall only be applicable to gifts and donations from foreign organizations and individuals to individuals being Vietnamese citizens.
2. Recipients of gifts or donations being organizations, bodies and enterprises in Vietnam shall be subject to separate provisions of the law.
3. The receipt of any gift or donation being goods included in the list of goods the import of which is prohibited shall not be permitted.
4. Any gift or donation in excess of the quantity stipulated in article 10 of this Decree being goods included in the list of goods the import of which is conditional shall be subject to the laws on specialized management applicable to such goods.
1. Gifts and donations shall be exempt from duty in the following cases:
(a) A gift or donation with a total value of one million (1,000,000) or less Vietnamese dong;
(b) A gift or donation with a total value of more than one million (1,000,000) Vietnamese dong, but in respect of which the amount of duty payable is less than fifty thousand (50,000) Vietnamese dong.
2. A gift or donation with a total value exceeding the exempt amount stipulated in clause 1 of this article shall be deemed to be imported goods and shall be subject to the laws applicable to imported goods.
3. Gifts or donations being medicines for emergency aid or medical instruments given to persons suffering from serious diseases or natural calamities and having a value of ten million (10,000,000) or less Vietnamese dong shall be exempt from all duties. The Ministry of Health shall be assigned to assume the main responsibility and co-ordinate with the Ministry of Finance to make specific provisions upon agreement with the General Department of Customs.
4. Directors of provincial Customs Departments or inter-provincial Customs Departments of two or more provinces or Customs Departments of cities under central authority shall be responsible for deciding on duty exemption in respect of gifts and donations stipulated in clause 3 of this article.
The quantity of gifts and donations entitled to duty exemption stipulated in article 10 of this Decree shall not be applicable in the case where one or more persons in a family regularly receive one or several types of given goods.
All organizations and individuals in breach of the regulations of this Decree shall, depending on the nature and seriousness of the breach, be subject to disciplinary action, administrative penalty or prosecution for criminal liability and shall be liable to pay compensation for any damage in accordance with the provisions of the law.
This Decree shall be of full force and effect after fifteen (15) days from the date of signing.
This Decree shall replace Decree 17-CP of the Government dated 6 February 1995 on Baggage Allowances for Exemption from Duty for Travellers Entering-Exiting Bordergates of Vietnam and Decree 79-1998-ND-CP of the Government dated 29 September 1998 on amendments of Decree 17-CP of the Government dated 6 February 1995.
Ministers, heads of ministerial equivalent bodies and Government bodies, and chairmen of people's committees of provinces and cities under central authority shall be responsible for implementation of this Decree.