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Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the level of value of imports sent via the express delivery service which are exempt from duty and tax

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Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the level of value of imports sent via the express delivery service which are exempt from duty and tax
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Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the level of value of imports sent via the express delivery service which are exempt from duty and tax
Issuing body: Prime MinisterEffective date:
Known

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Official number:78/2010/QD-TTgSigner:Nguyen Tan Dung
Type:DecisionExpiry date:Updating
Issuing date:30/11/2010Effect status:
Known

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Fields:Export - Import , Tax - Fee - Charge

SUMMARY

Exempt from import duty and value-added tax for Imports valued at VND 1 million

On November 30, 2010, the Prime Minister signed the Decision No. 78/2010/QD-TTg on the level of value of imports sent via the express delivery service which are exempt from duty and tax

Imports valued at VND 1,000,000 (one million dong) or less which are sent via the express delivery service are exempt from import duty and value-added tax. For imports valued at over VND 1,000,000 (one million dong) which are sent via the express delivery service, import duty and value-added tax shall be paid according to law.

The Prime Minister assigns the Ministry of Finance to, based on the practical situation in each period, decide to adjust the level prescribed in Article 1 of this Decision by at most 20%, in line with the administrative reform policy and international practice. Any adjustment of the level specified in Article 1 of this Decision by more than 20% shall be submitted by the Ministry of Finance to the Prime Minister for decision.

This Decision takes effect on February 1, 2011.
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Effect status: Known

 

THE PRIME MINISTER
-------
No. 78/2010/QD-TTg
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------
Hanoi, November 30, 2010
 
DECISION
ON THE LEVEL OF VALUE OF IMPORTS SENT VIA THE EXPRESS DELIVERY SERVICE WHICH ARE EXEMPT FROM DUTY AND TAX
 
THE PRIME MINISTER
Pursuant the December 25, 2001 Law on Organization of the Government;
Pursuant to the May 18, 1973 International Convention on the Simplification and Harmonization of Customs Procedures and the June 26, 1999 Protocol Amending the International Convention on Simplification and Harmonization of Customs Procedures;
Pursuant to the June 14, 2005 Law on Conclusion, Accession to, and Implementation of Treaties;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 87/ 2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
At the proposal of the Minister of Finance,
DECIDES:

Article 1. Imports valued at VND 1,000,000 (one million dong) or less which are sent via the express delivery service are exempt from import duty and value-added tax.

 

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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

VIETNAMESE DOCUMENTS

Decision 78/2010/QĐ-TTg DOC (Word)
Decision 78/2010/QĐ-TTg PDF (Original)
Decision 78/2010/QĐ-TTg ZIP (Word)

ENGLISH DOCUMENTS

Official Gazette
Decision 78/2010/QĐ-TTg PDF

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