Decree No. 10-CP Regarding the amendment of regulations for goods brought into or sent back to Vietnam by people going abroad for labor cooperation, expert cooperation, work, and study.

DECREE

DECREE NO. 10-CP OF NOVEMBER 14, 1992 ON AMENDING REGULATIONS CONCERNING GOODS CARRIED BY OR SENT BACK TO THE COUNTRY BY PERSONS WORKING ABROAD UNDER LABOR COOPERATION, EXPERT COOPERATION, BUSINESS TRAVEL, AND STUDY PROGRAMS 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

To implement Point 3, Article 10 of the Law on Export Tax and Import Tax in accordance with current realities;

At the proposal of the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Trade, and the General Department of Customs; 

DECREE:

Article 1.- From December 1, 1992, Vietnamese citizens going abroad for labor cooperation, expert cooperation, business travel, or study programs shall enjoy the tax-free baggage allowance standards for inbound and outbound travelers as announced and implemented by the General Department of Customs upon each entry or exit.

Article 2.- The Ministry of Finance will consult with the Ministry of Labor, Invalids and Social Affairs to adjust the financial obligations to the State budget of those working abroad for a limited period as stipulated in Article 7 of the regulations issued together with Decree No. 370-HĐBT dated November 9, 1991; at the same time, adjust the support system for Vietnamese officials traveling abroad in line with current international practices and Article 1 of this Decree.

Article 3.- The Ministry of Finance, in collaboration with the General Department of Customs and the Ministry of Trade, will resolve any outstanding issues arising from the implementation of Decision No. 156-HĐBT dated May 16, 1991 of the Council of Ministers, completing such resolution by February 28, 1993.

Individuals with clean customs declarations for purchasing goods or with shipping documents for sending goods from abroad back to the country shall uniformly take November 30, 1992 as the deadline for enjoying the tax-free quota under Decision No. 156-HĐBT. Any organization or individual without permission or with permission but not in line with previously issued guidelines on services for subjects covered by Decision No. 156-HĐBT who continue to provide such services will be dealt with according to current laws.

Article 4.- This Decree takes effect from the date of issuance. All previous provisions contrary to this Decree are hereby abolished.

Article 5.- Ministers, heads of ministerial-level agencies, and government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.