Decision No. 31/2015/QD-TTg dated August 04, 2015 of the Prime Minister on allowances of luggage, personal effects, gifts and sample goods exempted from duty, considered for tax exemption or not subject to tax

DECISION

On allowances of luggage, personal effects, gifts and sample goods exempted from duty, considered for tax exemption or not subject to tax[1]

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;

Pursuant to the June 3, 2008 Law on Value-Added Tax and June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the November 14, 2008 Law on Excise Tax;

Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of Tax Laws;

Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the Commercial Law regarding activities of international goods sale and purchase and goods purchase, sale, processing and transit with foreign countries;

Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 91/2014/ND-CP of October 1, 2013, amending and supplementing a number of articles of tax decrees;

Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and stipulating measures for, the implementation of the Customs Law regarding customs procedures, and customs inspection, supervision and control;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the Law amending and supplementing a number of articles of tax laws, and amending and supplementing a number of articles of tax decrees;

At the proposal of the Minister of Finance,

The Prime Minister promulgates the Decision on allowances of luggage, personal effects, gifts and sample goods exempted from duty, considered for tax exemption or not subject to tax.

Chapter I

GENERAL PROVISIONS

Article 1.Scope of regulation

1. This Decision provides allowances of luggage of persons on entry through Vietnam’s international border gates with passports or papers valid for entry or exit granted by competent Vietnamese agencies or passports or international travel papers granted by competent foreign agencies; allowances of imported personal effects; and allowances of gifts and sample goods given by foreign organizations and individuals to Vietnamese organizations and individuals and vice versa.

2. This Decision does to apply to:

a/ The temporary import, re-export, destruction and sale of automobiles and motorcycles of subjects entitled to privileges and immunities in Vietnam;

b/ The temporary import or import or purchase of duty-free goods in Vietnam, export, re- export, sale and destruction of necessary articles serving working and daily activities of diplomatic missions, consular agencies and representative missions of international organizations entitled to privileges and immunities in Vietnam;

c/ Personal effects of foreign specialists implementing ODA programs or projects in Vietnam.

Article 2.Subjects of application

1. For duty-free luggage: Persons on entry.

2. For personal effects:

a/ Foreigners entering Vietnam for working purposes;

b/ Vietnamese organizations and citizens returning home after finishing business or working activities abroad;

c/ Overseas Vietnamese citizens who have been permitted to register permanent residence in Vietnam;

d/ Overseas Vietnamese who are intellectuals, specialists and skilled workers entering the country to work for one year or longer at the invitation of a Vietnamese state agency.

3. For gifts and sample goods: Vietnamese organizations and citizens (excluding Vietnamese residing abroad).

4. Customs offices, customs officers and other state agencies assigned to manage luggage, personal effects, gifts and sample goods.

Chapter II

PROVISIONS ON ALLOWANCES

Article 3.Luggage allowances of persons on entry

Luggage allowances exempted from import duty and not subject to excise tax and value-added tax of persons on entry are as follows:

1. Liquor and alcoholic beverages

a/ Liquor containing 22% or more of alcohol by content: 1.5 liters;

b/ Liquor containing less than 22% of alcohol by content: 2 liters;

c/ Alcoholic beverages, beer: 3 liters.

For alcohol, if whole bottles, pots and cans (below referred to as bottles) are brought in each with a capacity no more than 1 (one) liter larger than the volume specified at Points a, b and c of this Clause, whole bottles shall be exempted from duty; if the excess volume exceeds 1 (one) liter, such excess volume is liable to duty as prescribed by law.

2. Tobacco

a/ Cigarette: 200 cigarettes;

b/ Cigar: 100 cigars;

c/ Tobacco: 500 grams.

Persons on entry may bring in the country cigarettes and cigars within the duty-free allowances; any excessive quantities shall be consigned to border-gate customs warehouses and received back within the time limit specified in Clause 5, Article 59 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and stipulating measures for, the implementation of the Customs Law regarding customs procedures and customs inspection, supervision and control.

3. The allowances specified in Clauses 1 and 2 of this Article do not apply to persons under 18 years old.

4. Personal belongings: Quantities and types must suit trip purposes.

5. Other articles outside the list of goods specified in Clauses 1, 2 and 4 of this Article (not on the list of goods prohibited or suspended from import or subject to conditional import): The total value is VND 10,000,000 (ten million) at most.

6. Persons entering the country on a regular basis as prescribed in Clause 5, Article 58 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and stipulating measures for, the implementation of the Customs Law regarding customs procedures and customs inspection, supervision and control, are entitled to the duty-free luggage allowances specified in Clauses 1, 2, 3 and 5 of this Article only once every 90 days, but not upon each entry.

Article 4.Duty-free allowances of personal effects

1. For personal effects (including used or unused articles and items serving working and daily activities, excluding automobiles and motorcycles) of individuals referred to in Clause 2, Article 2 of this Decision, the allowance of import duty exemption and not subject to excise tax and value-added tax is 1 (one) unit or 1 (one) set each.

2. For personal effects (including used or unused articles and items serving working and daily activities, excluding automobiles and motorcycles) of organizations referred to at Point b, Clause 2, Article 2 of this Decision, the allowance of import duty exemption and not subject to excise tax and value-added tax is 1 (one) unit or 1 (one) set each.

3. For used automobiles and motorcycles owned by individuals specified at Point c, Clause 2, Article 2 of this Decision and technically qualified for import in Vietnam as prescribed by law, 1 (one) automobile and 1 (one) motorcycle are duty-free but is still subject to excise tax and value-added tax as prescribed by law.

4. For automobiles (used or brand-new) owned by individuals specified at Point d, Clause 2, Article 2 of this Decision and imported for use during working time in Vietnam, 1 (one) automobile is import duty-free and not subject to excise tax and value-added tax.

Used automobiles must be technically qualified for import in Vietnam as prescribed by law.

Owners shall re-export their automobiles upon the end of their working time in Vietnam; if selling their automobiles to other organizations and individuals in Vietnam, they shall pay taxes and comply with regulations applicable to imported used automobiles.

If wishing to have their used automobiles kept in Vietnam for use in the next working term, owners must have a written certification of a competent Vietnamese agency inviting them to work in the country.

Article 5.Duty-free allowances of gifts

1. Gifts entitled to duty-free treatment under this Article must be articles outside the list of goods prohibited or suspended from import or export and the list of excise tax-liable goods (excluding gifts used for security and national defense purposes) as prescribed by law.

2. Gifts given by foreign organizations or individuals to Vietnamese individuals; gifts given by Vietnamese organizations or individuals to individuals abroad valued at VND 2,000,000 (two million) at most or valued at more than VND 2,000,000 (two million) but subject to a total tax of under VND 200,000 (two hundred thousand) are exempted from import or export duty and not subject to value-added tax.

3. Gifts given by foreign organizations or individuals to Vietnamese organizations; gifts given by Vietnamese organizations or individuals to organizations abroad valued at VND 30,000,000 (thirty million) at most are entitled to consideration of import or export duty exemption and are not subject to value-added tax. Particularly, gifts valued at more than VND 30,000,000 (thirty million) are entitled to consideration of import duty exemption and are not subject to excise tax and value-added tax if they fall into the following cases:

a/ They are given to administrative agencies, public non-business agencies, socio-political organizations or politico-socio-professional organizations for use with the permission of a competent state agency;

b/ They are given for humanitarian or charitable purposes.

4. Gifts specified in Clauses 2 and 3 of this Article, which are on the list of goods subject to excise tax, for national defense or security purposes are exempted from import or export duty and are not subject to excise tax and value-added tax.

5. Gifts being emergency medicines and medical equipment presented to critical patients or disaster victims and valued at VND 10,000,000 (ten million) at most are exempted from all taxes.

6. Duty-free allowances of gifts specified in Clauses 3, 4 and 5 of this Article do not apply to organizations and individuals that regularly receive one or more certain articles.

Article 6.Allowances of sample goods of organizations and individuals

1. Sample goods sent by organizations or individuals in Vietnam to individuals abroad; sample goods sent by organizations or individuals abroad to individuals in Vietnam valued at VND 1,000,000 (one million) at most or valued at more than VND 1,000,000 (one million) but liable to a total tax of under VND 100,000 (one hundred thousand) are entitled to import or export duty exemption.

2. Sample goods sent by organizations or individuals in Vietnam to organizations abroad; sample goods sent by organizations or individuals abroad to organizations in Vietnam valued at VND 30,000,000 (thirty million) at most are entitled to consideration of import or export duty exemption.

3. Sample goods referred to in Clauses 1 and 2 of this Article must not on the list of goods prohibited or suspended from import or export.

Article 7.Imports and exports in excess of allowances of luggage, personal effects, gifts or sample goods

Organizations and individuals referred to in Clauses 1, 2, 3 and 4, Article 2, of this Decision may import and export goods in excess of the duty-free allowances specified in Articles 3, 4, 5 and 6 of this Decision on the condition that:

1. Goods must comply with the law on import and export policies effective at the time of import or export.

2. All law-prescribed taxes are fully paid for goods quantities in excess of the prescribed allowances.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 8.Responsibilities of related state management agencies

1. The Ministry of Finance shall assume the prime responsibility for, and coordinate with related ministries and agencies in:

a/ Guiding customs clearance, inspection, supervision and management of personal effects and luggage of persons on entry referred to in Articles 3 and 4 of this Decision;

b/ Guiding customs clearance and management of the import, sale and re-export of automobiles and motorcycles referred to in Clauses 3 and 4, Article 4 of this Decision;

c/ Guiding customs clearance and management and consideration of duty exemption for gifts and sample goods referred to in Articles 5 and 6 of this Decision;

d/ Directing and reviewing the implementation of this Decision and taking the initiative in settling arising problems and proposing the Prime Minister to deal with issues beyond their competence.

2. The Ministry of Foreign Affairs, the Ministry of Public Security, the Ministry of National Defense, the Ministry of Health, and the Ministry of Transport shall coordinate with the Ministry of Finance in directing and organizing the implementation of this Decision.

Article 9.Effect

This Decision takes effect on October 1, 2015. To annual Clause 1, Article 4 of the Prime Minister’s Decision No. 210/1999/QD-TTg of October 27, 1999, on a number of policies toward overseas Vietnamese.

Article 10.Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and heads of related agencies, organizations and units shall implement this Decision.-

Prime Minister
NGUYEN TAN DUNG