VietnameseOfficial Dispatch No. 2003/TCHQ-GSQL dated April 24, 2012 of the General Department of Customs on on tamping cigarettes and cigars imported as a gift or presents sent in postal, parcels
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| Issuing body: | General Department of Customs | Effective date: |
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| Official number: | 2003/TCHQ-GSQL | Signer: | Vu Ngoc Anh |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 24/04/2012 | Effect status: |
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| Fields: | Export - Import |
MINISTRY OF FINANCE GENERAL DEPARTMENT OF CUSTOMS | SOCIALIST REPUBLIC OF VIET NAM |
No. 2003/TCHQ-GSQL Ref: Stamping cigarettes and cigars imported as a gift or presents sent in postal, parcels | Hanoi, April 24, 2012 |
To: Customs Departments of provinces and cities.
Implementing the direction of Leader of the Ministry of Finance on Stamping cigarettes and cigars imported as gift or presents sent in postal, parcels, General Department of Customs has some guidance as follows:
1. The number of cigarettes and cigars imported as gift or presents sent in postal, parcels which are tax-exempt (specified in Decree No. 66/2002/ND-CP dated July 1st, 2002) shall not be exporting stamped.
2. If there’s any case imports exceed the tax exemption (specified in Decree No. 66/2002/ND-CP dated July 1st, 2002), Customs Departments of provinces and cities must strictly handle under the provisions of law.
Recommend Customs Departments of provinces and cities follow above contents and report immediately to General Department of Customs for direction if there’s any trouble in implementing.
FOR THE GENERAL DIRECTORATE
DEPUTY GENERAL DIRECTORATE
Vũ Ngọc Anh
VIETNAMESE DOCUMENTS
Official Dispatch 2003/TCHQ-GSQL PDF (Original)
Official Dispatch 2003/TCHQ-GSQL ZIP (Word)ENGLISH DOCUMENTS
Official Dispatch 2003/TCHQ-GSQL DOC (Word)
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