Thông tư 07/1998/TT-TCHQ

CIRCULAR

GUIDING THE IMPLEMENTATION OF DECREE No.17/CP OF FEBRUARY 6, 1995 AND DECREE No.79/1998/ND-CP OF SEPTEMBER 29, 1998 OF THE GOVERNMENT ON THE DUTY-FREE LUGGAGE LIMITS APPLICABLE TO PASSENGERS ON ENTRY OR EXIT THROUGH VIETNAMESE BORDER- GATES

In furtherance of Decree No.17/CP of February 6, 1995 and Decree No.79/1998/ND-CP of September 29, 1998 (amending Decree No.17/CP) of the Government stipulating the duty-free luggage limits applicable to passengers on entry or exit through Vietnamese border- gates, the General Department of Customs hereby provides the following guidance:

I. GENERAL PROVISIONS

1. Luggage (including hand luggage and luggage consigned before or after the trip) are articles necessary for personal and/or family daily use or for the travel of passengers on entry or exit and persons working on transport means leaving or entering Vietnam.

Fine-art articles of gold, silver, other precious metals and/or gems which are personal jewelry of individuals on entry or exit shall comply with the guiding documents of the State Bank of Vietnam.

Foreign currency(ies) in cash, Vietnam Dong in cash and gold of international standard carried by individuals on entry or exit shall comply with Decree No.63/1998/ND-CP of August 17, 1998 of the Government on foreign exchange management and the guiding documents of the State Bank of Vietnam.

2. The duty-free luggage limits shall apply to passengers on entry or exit with passports granted by the competent agency(ies) of Vietnam or foreign country(ies).

Children under 15 years old with separate passports or who are dependents of adult passport holders shall be exempt from duty for necessary articles specified in line 4 of the duty- free luggage list issued together with the Government Decree No.17/CP. Children who are dependents of adult passport holders shall not enjoy the USD 300 duty- free luggage limit.

3. The duty-free luggage limits shall be valid for each entry or exit and commonly apply to persons on entry or exit who are Vietnamese citizens, Vietnamese residing abroad or foreigners, regardless of the number of their entries or exits, the duration of their stay in foreign countries or in Vietnam; it is forbidden to aggregate the duty-free luggage limits of several entries and/or exits for a single entry or exit or the duty-free luggage limits of several persons for one person.

3. 1. Particularly, the regular entry and exit subjects (vehicle drivers, crew members, stewards and service personnel on planes and international express trains, ship crew members, Vietnamese traders and overseas Vietnamese) shall, apart from their personal effects as specified in commodity lines 1, 2. 3 and 4 of the duty-free luggage list as stipulated in the Government Decree No.17/CP, enjoy the duty-free limit of US$ 300 only once a month for commodities specified in line No.5 of the list as stipulated in the Government Decree No. 79/1998/ND-CP From the second time in the same month (through the same border- gate), they shall have to fully pay taxes as prescribed by law.

3. 2. Crew members of Vietnamese sea-going ships and Vietnamese crew members working under contracts on board foreign ships who are on long- term work missions (counted from the second month onward) shall be entitled to aggregated duty-free luggage limits of no more than US$ 3,600 for 12 months (US$ 300 for each 30-day month) of each year. In cases where they have not yet worked for one full month, their duty-free luggage limits shall be calculated according to their working days. The border-gate customs authorities shall monitor and manage such subjects according to crew member registry books issued by customs authorities or crew members entry/exit passports.

3.3. Persons who are permitted to leave or enter the country with laissez-passers or identity cards (without passports) shall not be entitled to duty-free luggage limits as provided for in this Decree.

3.4. The luggage of the subjects enjoying diplomatic privileges and immunities shall comply with the stipulations of the Government Decree No. 74-CP of July 30, 1994 and Joint Circulars No.04/TTLB of February 12, 1996 and No. 04BS/TTLB of October 20, 1996 of the Ministry of Trade, the Ministry for Foreign Affairs, the Ministry of Finance and the General Department of Customs.

3.5. The other subjects' luggage relating to the treaties and/or agreements signed between Vietnam and foreign countries shall comply with such treaties and/or agreements.

4. Persons carrying luggage upon entry and exit, or sending luggage before or after their trips shall have to complete the prescribed customs procedures at the border- gates or the domestic customs clearance places in accordance with the General Department of Customs' regulations.

II. SPECIFIC PROVISIONS

1. The list of duty-free luggage limits shall apply as follows:

+ Commodity line 1:

- A passenger on entry or exit is allowed to carry l.5 liters of liquor with an alcoholic strength of 22^o or higher, the other limits are unchanged.

A liquor bottle of a volume exceeding the above-prescribed limit shall be exempt from import duty, provided that such liquor was bottled by the producer.

If such liquor is stored in can, pot, jar, case... the excess volume shall be taxed as prescribed by law.

- Passengers are allowed to carry free of duty mineral water and/or beverages (excluding alcoholic drinks and beer) in a reasonable volume for use.

+ Commodity line 2:

As cigarette is a commodity item banned from import by the State, passenger carrying cigarettes on entry in a quantity exceeding the prescribed limit shall have the excess quantity confiscated.

+ Commodity line 3:

The border-gate customs authorities shall have to distinguish the export or import luggage of tourists, travelers, persons on short-term study or working missions from those of persons on long-term working missions, labor contracts or study term, who return home after finishing their working, labor or study terms or leave the country therefor. Such persons' clothes and personal effects, which are carried for use in foreign countries or brought into Vietnam after their use in foreign countries in reasonable quantities shall be considered for tax exemption depending on the purposes of the trips

+ Commodity line 4:

a) A person on entry or exit, who carries commodities beyond the duty-free luggage limits as stipulated in commodity lines 1, 2, 3 and 4 in Decree No. 17-CP (not on the list of goods banned from export and/or import or list of goods subject to conditional export and/or import), shall enjoy a duty-free luggage limit valued at US$ 300; if his/her luggage's value exceeds US$ 300, he/she shall have to fully pay taxes for the excess value as prescribed by law and in such cases he/she shall be free to choose the duty-free or taxable articles.

b) Particularly, automobiles and motorcycles, which have been imported by the entry passengers for use according to the Government's Document No.343/KTTH of January 20, 1996 and other documents issued later to replace such Document, shall not be entitled to the US$ 300 duty free limit.

2. Entry or exit passengers who wish to carry personal effects for the purposes of their trips in form of import for re-export or export for re-import shall have to fully and accurately declare these effects to the border-gate customs authorities and re-import or re-export their upon the entries or exits.

3. For passengers who entered Vietnam before October 15, 1998 and have their luggage (accompanied or unaccompanied) sent before or after their trips, if they fill the customs procedures after October 15, 1998, the border-gate customs authorities shall, basing themselves on the entry luggage declarations (which have clearly stated that the luggage is sent before or after the trips) , the date of granting entry visas and the date of making the bills of lading, shall enjoy the duty-free luggage limits of US$ 500 according to Decree No.17/CP, provided these dates are prior to October 15, 1998. These

unsettled cases shall be handled only till the end of December 31, 1998.

III. HANDLING OF VIOLATIONS

Persons on entry or exit, customs officers and other organizations and individuals that commit acts violating stipulations in Decree No.17/CP and Decree No.79/1998/ND-CP of the Government and this guiding document shall, depending on the seriousness of the violations, be administratively sanctioned or examined for penal liability according to current legislation.

IV. IMPLEMENTATION PROVISIONS:

This Circular takes effect from October 15, 1998.

Circular No.63/TCHQ-GSQL of February 20, 1995 of the General Department of Customs guiding the implementation of the Government Decree No.17/CP of February 6, 1995 and the relevant documents are now annulled.

The directors of the departments and sections attached to the General Department of Customs, the directors of the provincial/municipal Customs Departments and the Principal of the Customs College shall have to organize the implementation of this Circular.