Decision No. 103-BNgT/PC/HQ dated March 3, 1983 of the Ministry of Internal Trade stipulates the list of non-trade goods prohibited from import, export, and subject to conditions when imported or exported in the form of gifts. This decision aims to protect national security, social customs and morals, and economic and social interests of Vietnam.
Scope of application
Organizations and individuals participating in the import and export activities of non-trade goods in the form of gifts.
Key points
- The list of goods prohibited from import includes: weapons, narcotics, subversive materials, perishable food...
- The list of goods prohibited from export includes: weapons, harmful chemicals, antiques, books related to state secrets...
- The list of goods subject to conditions when imported or exported includes: industrial raw materials, machinery and equipment, pharmaceuticals... must obtain prior permission from competent authorities.
- Non-trade goods are exempt from taxes if sold to specialized state agencies or used for scientific research purposes.
- Regulations on the management and strict control of import and export activities of non-trade goods in the form of gifts.
🌐 Social impact of this document
- Protecting national security and social order
- Preventing smuggling and commercial fraud
- Ensuring social customs and morals and economic and social interests of Vietnam
❓ Frequently asked questions
What goods are prohibited from import in the form of gifts?
Types of weapons, narcotics, subversive materials, perishable food...
What goods are prohibited from export in the form of gifts?
Antiques, books related to state secrets, rare animal and plant species...
Which goods are subject to conditions when imported or exported in the form of gifts?
Industrial raw materials, machinery and equipment, pharmaceuticals... must obtain prior permission from competent authorities.
Full text
Pursuant to …;
MINISTRY OF FOREIGN TRADE DECREE NO. 103/BNGT-PC-HQ OF MARCH 3, 1983 ISSUING REGULATIONS ON THE SYSTEM OF SENDING AND RECEIVING NON-COMMERCIAL GOODS IN THE FORM OF GIFTS FOR DOMESTIC FAMILIES WITH RELATIVES SETTLING ABROAD OUTSIDE THE SOCIALIST SYSTEM
SOCIALIST REPUBLIC
MINISTER OF FOREIGN TRADE
Pursuant to the Law on the Organization of the Council of Ministers dated July 4, 1981;
Pursuant to Decree No. 231-CP dated June 21, 1979 of the Council of Ministers stipulating the tasks, powers, and organizational structure of the Ministry of Foreign Trade;
Pursuant to Decision No. 151-HDBT dated August 31, 1982 of the Council of Ministers regarding domestic families receiving money and goods sent by relatives settling abroad outside the socialist system, and Circular No. 9-TTLB/NgT/NH dated January 31, 1983 of the Joint Ministry of Foreign Trade - State Bank of Vietnam guiding the implementation of the aforementioned decision,
Pursuant to …;
Article 1.- Now hereby promulgates with this decision the Regulations on the system of sending and receiving non-commercial goods in the form of gifts for domestic families with relatives settling abroad outside the socialist system.
Article 2.- These regulations shall take effect from April 1, 1983 and replace previous regulations issued by the Ministry of Foreign Trade.
Article 3.- The Director of the General Customs Department is responsible for providing detailed guidance on the implementation of this decision.
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UNDER REVIEW
(Signed)
Nguyễn Tu
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Chapter I. GENERAL PROVISIONS
Article 1. - 1. Each domestic family with relatives settling abroad outside the socialist system may send and receive non-commercial goods in the form of gifts free of tax up to three times per year (hereinafter referred to as gifts), provided that each time the goods sent or received are not prohibited from export or import (listed in Appendices 1 and 2 attached to this decision) and the value does not exceed 1,000 (one thousand) Vietnamese dong (for gifts sent) or 2,000 (two thousand) Vietnamese dong (for gifts received) according to prices set by the Ministry of Foreign Trade based on the tax valuation prices determined by the Joint Ministry of Foreign Trade - Finance.
2. A family which does not violate the prohibition on importing restricted goods and the tax regime for all three gift receptions in a year may receive an additional fourth gift.
Article 2. - In cases where gifts sent and received contravene Article 1, the following provisions apply:
1. For received gifts:
a) For received gifts exceeding the prescribed value, the recipient must pay taxes (based on the tax valuation price set by the Joint Ministry of Foreign Trade - Finance) on the excess value of the goods.
b) If received gifts exceed the prescribed value and are concentrated in certain types of goods in large quantities, the recipient may only receive a specified quantity as determined by the General Customs Department. The remaining goods must be sold to state trading organizations at the purchase price set by the Ministry of Foreign Trade.
c) Within the three gift receptions in a year, if a family violates Article 1 (subpoint 2) once, then starting from the fourth gift reception, the recipient must pay taxes on the entire consignment and sell it to state trading organizations at the purchase price set by the Ministry of Foreign Trade.
d) The tax valuation price for the cases specified in subpoints b and c above is the purchase price set by the Ministry of Foreign Trade.
2. For sent gifts:
a) For sent gifts exceeding the prescribed value, the sender must pay taxes on the excess value of the goods.
b) Starting from the fourth gift sent in a year, customs authorities at border gates or post offices (where there are no customs organizations) will not process the shipment and return the goods to the sender. In cases of evading customs procedures to send goods, the goods will be confiscated.
Article 3. - Gifts received as production materials (machinery, equipment, raw materials) according to the requirements of domestic industries and localities shall be exempt from import tax and not subject to limitations on the number of times or value, but the receiving agency must register in advance with the provincial, municipal, or central special zone customs authority, and the recipient must sell the entire consignment to the requesting industries, localities, or state specialized organizations at the purchase price stipulated by the Ministry of Foreign Trade.
In cases where the recipient receives the items for personal use, they must pay taxes.
Article 4. - Gifts sent or received that fall under the category of prohibited export or import goods shall be confiscated.
Chapter II. CUSTOMS PROCEDURES
Article 5. - When processing procedures for sending or receiving gifts, the head of the household or their representative must present to the customs authority at the border gate or post office (where there is no customs organization) the RECEIVING BOOK issued by the customs or provincial, municipal, or central special zone post office (where there is no customs organization), or a permit application approved by the People's Committee of the province, municipality, or central special zone, in cases where gifts are not regularly sent or received.
Article 6. - The customs authority at the border gate or post office (where there is no customs organization) shall collect taxes for the cases of sending or receiving gifts as specified in Article 2 of this regulation.
Gifts received may only be exempted or reduced in tax in cases of loss, damage, shortage of goods, recognized by the customs authority or post office (where there is no customs organization), and certain individual cases prescribed by the Joint Ministry of Foreign Trade - Finance.
Article 7. - The sender or recipient of gifts must pay a fee equal to 1% (one percent) of the value of the consignment (according to the tax valuation set by the Joint Ministry of Foreign Trade - Finance) to the customs authority at the border gate or post office (where there is no customs organization) for each time the procedure for sending or receiving is processed.
REGULATION ON THE SYSTEM OF SENDING AND RECEIVING NON-MERCANTILE GOODS IN THE FORM OF GIFTS FOR DOMESTIC HOUSEHOLDS WITH RELATIVES PERMANENTLY RESIDING IN FOREIGN SOCIALIST COUNTRIES (Issued together with Decision No. 103-BNgT/PC/HQ dated March 3, 1983 of the Ministry of Foreign Trade)
Chapter III. IMPLEMENTATION PROVISIONS
Article 8. - Any actions violating this regulation and the abuse of sent and received goods for speculation, smuggling, causing market disruption, and undermining internal security shall be handled according to the Ordinance on Punishing Speculation, Smuggling, Counterfeiting, and Illegal Business Activities and current customs regulations.
Article 9. - This regulation does not apply to families whose relatives are state officials, employees, or students sent abroad by the State for work, study, internship, as experts, or Vietnamese students studying abroad.
Article 10. - The Director of the General Customs Department is responsible for guiding the implementation of this regulation.
ANNEX 1
LIST OF NON-MERCANTILE GOODS PROHIBITED FROM IMPORT
IN THE FORM OF GIFTS.
(Issued together with Decision No. 103-BNgT/PC/HQ dated March 3, 1983)
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Name and type of goods |
Notes |
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1. Various types of weapons (including sports guns, hunting guns, ammunition, military uniforms, explosives, flammable substances) |
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2. Radio transmitters, telephones, telegrams, and spare parts |
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3. Vietnamese currency, Vietnamese currency vouchers |
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4. Precious metals, precious stones, pearls, diamonds, foreign currencies, bills of exchange, banknotes with monetary value |
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5. Opium, narcotics, and tools for using these substances |
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6. Strong chemicals, testing chemicals, chemical substances, poisons, high-value traditional medicines without labels, deteriorated or substandard quality |
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7. Stenographic writings, codes in letters or numbers |
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8. All kinds of documents, printed materials, manuscripts, pen drawings, zinc plates, wax paper prints, recorded records, audio tapes, video tapes, photographs, paintings, books, statues, and objects whose content is harmful to the politics, economy, and culture of the Socialist Republic of Vietnam, as well as undeveloped films and videos |
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9. Fresh, easily perishable goods, and goods harmful to public hygiene |
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10. Tobacco, including cigarette tobacco and cigarettes, cigars |
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11. Pure chemical sugar |
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12. Used clothing, bedding, shoes |
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13. Clothing, fabrics, and other items printed with images and characters that do not conform to Vietnamese customs and traditions |
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14. Sealed canned goods (except those that can be opened or have transparent packaging) |
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LIST
NON-MERCANTILE GOODS PROHIBITED FROM EXPORT IN THE FORM OF GIFTS.
(Issued together with Decision No. 103-BNgT/PC/HQ dated March 3, 1983)
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Name and type of goods |
Notes |
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1. Various types of weapons (including sports guns, hunting guns, ammunition, military uniforms, explosives, flammable substances) |
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2. Strong chemicals, testing chemicals, chemical substances, poisons |
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3. Opium, narcotics, and tools for using these substances |
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4. Precious metals, precious stones, pearls, diamonds, various types of money, bills of exchange, banknotes with monetary value (including Vietnamese currency) |
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5. All kinds of documents (scientific and technical, economic, political), printed materials, manuscripts, zinc plates, wax paper prints, developed films, photographs, statues, books, records, audio tapes, video tapes, movies, and other objects whose content relates to national secrets, and undeveloped films and videos |
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6. Stenographic writings, codes in letters or numbers |
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7. Antiques, paintings, documents, books, artistic works related to the Vietnamese revolution, history, culture, art, inventions, and innovations of the Socialist Republic of Vietnam |
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8. Diagrams, maps, and military-related documents |
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9. Precious metals and alloys and products made of precious metals and alloys |
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10. Specimens of insects, minerals, animals, plants of the Socialist Republic of Vietnam |
Except when scientific and technical research institutions send them to each other and obtain permission for export from the competent state management agency |
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11. Fresh, easily perishable goods, and goods harmful to public hygiene |
Except microorganisms sent between scientific and technical research institutions and obtaining permission for export from the competent state management agency |
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12. Rare animals |
Except bees, leeches, silkworms sent between scientific and technical research institutions and obtaining permission for export from the competent state management agency. |
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13. Goods under central state unified management and concentrated for export |
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LIST
CONDITIONAL EXPORT AND IMPORT OF NON-MERCHANDISE GOODS
(Issued together with Decision No. 103-BNgT/PC/HQ dated March 3, 1983)
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Name and type of goods |
Notes |
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A. Import |
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a) Must apply to the General Department of Customs in advance |
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1. Raw materials used in industry, agriculture, fisheries, forestry, transportation, construction |
Exempt from tax if sold to specialized state agencies |
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2. Tools (including spare parts and replacement components) used in industry, agriculture, fisheries, forestry, transportation, construction |
-nt- |
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3. Machinery (including spare parts and replacement components) used in industry, fisheries, forestry, transportation, construction |
-nt- |
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4. Thermometers, water meters, electricity meters, etc. |
-nt- |
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5. Machinery used in medicine, science and technology (including spare parts and replacement components) |
- nt - |
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6. Telescopes, scientific and technological instruments (and spare parts and replacement components) |
- nt - |
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7. Prosthetic limbs, hearing aids for the deaf, artificial eyes, and other items for people with disabilities (such as wheelchairs for the disabled) |
Exempt from tax |
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b) Must apply to the Ministry of Health in advance |
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8. New drugs and traditional medicines |
Each household may receive a certain quantity of medicine as specified by the Ministry of Health for personal use; the remainder must be sold to specialized state agencies |
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9. Medicinal herbs and chemicals used in healthcare |
Exempt from tax if sold to specialized state agencies |
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c) Must apply to the Ministry of Culture in advance |
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10. Books, newspapers, paintings, statues, badges, and other cultural products including religious books, rosaries, religious paintings, and statues, and other items specifically used in religion |
Exempt from tax |
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d) Must apply to the Ministry of Home Affairs in advance |
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11. Sporting guns, hunting guns, and ammunition |
If permitted for import, taxes must be paid |
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đ) Must apply to the plant quarantine agency in advance |
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12. Seedlings, seeds, medicinal plants, and plant seeds |
Exempt from tax when imported, but must undergo quarantine |
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B. Export |
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a) Must apply to the Ministry of Culture in advance |
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1. Books, newspapers, paintings, statues, badges, and other cultural products including scientific and technological drawings, religious books, rosaries, religious paintings, and statues, and other items specifically used in religion |
Exempt from tax |
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b) Must apply to the General Department of Customs in advance |
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2. Cars, motorcycles, bicycles, other automatic vehicles, bicycles |
Taxes must be paid |
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3. Audio recorders, video recorders (video-cassettes), tape recorders, air conditioners, radio transmitters, telephones, telegrams, refrigerators (including spare parts and replacement components) |
Taxes must be paid |
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4. Production machinery and tools |
Taxes must be paid |
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