Circular No. 14361/TC/TCT of 2002 by the Ministry of Finance stipulates the issuance of tax-free quota books for diplomatic missions, consular offices of foreign countries, and international organizations in Vietnam. This document provides detailed guidance on the characteristics, management, use, and validity period of the books.
Scope of application
Provincial Tax Departments under the direct jurisdiction of the central government; diplomatic missions, consular offices of foreign countries, and international organizations in Vietnam
Key points
- The tax-free quota books include three types: P64/TT (collective), P64/CN (individual), and P36/CN (worker). Each type of book has different dimensions, colors, and number of pages.
- Those eligible to receive the books are diplomatic missions, consular offices of foreign countries, international organizations in Vietnam, and related individuals.
- The tax-free quota books are used to purchase goods at duty-free shops or declare to customs authorities when importing goods themselves.
- Items listed in the books include cars, motorcycles, air conditioners, televisions, video players, cassette radios, audio systems, alcohol, beer, soft drinks, and cigarettes with specific quantities.
- The books are issued according to the term of service of the relevant agencies or individuals.
🌐 Social impact of this document
- Facilitating the purchase of tax-free goods for diplomatic missions, consular offices of foreign countries, and international organizations in Vietnam.
- Assisting customs authorities in strictly managing the importation of tax-free goods.
- Preventing the abuse of tax exemption privileges by ineligible entities.
❓ Frequently asked questions
What types of tax-free quota books are there?
There are three types: P64/TT (collective), P64/CN (individual), and P36/CN (worker).
Who is eligible to receive tax-free quota books?
Diplomatic missions, consular offices of foreign countries, international organizations in Vietnam, and related individuals.
When does the tax-free quota book expire?
From January 1, 2003 onwards for new books, while old books issued before December 31, 2002 remain valid until the end of the term of service.
What items are specified in the book?
They include cars, motorcycles, air conditioners, televisions, video players, cassette radios, audio systems, alcohol, beer, soft drinks, and cigarettes.
Which agency is responsible for managing the tax-free quota books?
The General Department of Taxation under the Ministry of Finance is responsible for printing, and the Provincial Tax Departments distribute them to authorized duty-free shops.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 14361 TC/TCT ON DECEMBER 31, 2002 OF THE MINISTRY OF FINANCE REGARDING THE ANNOUNCEMENT OF ISSUE
OF THE TAX-FREE QUOTA BOOKS
Dear: Provincial Tax Departments
Pursuant to Circular Joint No. 04/TTLB dated February 12, 1996 issued by the Ministry of Trade, Ministry of Foreign Affairs - Finance, and General Department of Customs guiding the implementation of Decree No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Ordinance on privileges and immunities granted to diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam; the Ministry of Finance hereby announces the issuance of tax-free quota books as follows:
1- Characteristics and specifications
The tax-free quota books consist of three types of books:
1.1- Collective tax-free quota book: Code P64/TT with 64 pages, red cover, pink-lined paper, size 9 cm x 15 cm, issued to diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam.
The quantities of items in the collective tax-free quota book (as attached in the Appendix). In addition, there are 7 pages (from page 51 to page 64) for other goods.
In addition, there are 7 pages (from page 51 to page 64) of other goods and items.
1.2- Individual tax-free quota book: Code P64/CN with 64 pages, green cover, blue-lined paper, size 9 cm x 15 cm, issued to heads of diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam, as well as foreign diplomatic and consular officials and staff of representative offices of international organizations in Vietnam.
The quantities of items in the individual tax-free quota book type P64/CN with 64 pages (as attached in the Appendix).
In addition, there are 6 pages (from page 53 to page 63) of other goods and items.
1.3- Individual tax-free quota book: Code P36/CN with 36 pages, purple cover, violet-lined paper, size 9 cm x 15 cm, issued to administrative and technical staff of diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam. granted to administrative and technical staff of diplomatic missions, consular posts of foreign countries, and representative offices of international organizations in Vietnam.
The quantities of items in the individual tax-free quota book type P36/CN with 36 pages (as attached in the Appendix).
In addition, there are 4 pages (from page 29 to page 35) for other goods. The "other goods" page is confirmed by the customs authority when purchasing each page of goods (customs issue permits for self-importation or entrustment importation). The contents of these pages clearly record the date, quantity, value, invoice number, or import number. Each time a customer purchases or imports goods, they must have the confirmation stamp and signature of a customs officer.
The books are numbered sequentially by page, printed in two languages: Vietnamese and English, with the volume number of the book printed in red luminescent ink in each quota box. The books are printed with protective patterns, special paper with red luminescent fibers, and luminescent ink to prevent counterfeiting.
2- Guidelines for management and use
The General Department of Taxation - Ministry of Finance is responsible for printing the tax-free quota books. Provincial and city tax bureaus receive them from the General Department of Taxation and distribute them to units permitted to operate duty-free shops within their jurisdiction for distribution to users.
Two copies of the tax-free quota books are issued, one copy kept by the customer for purchase procedures, and one copy retained by the customs authority managing the duty-free shop for monitoring during the establishment, purchase, and liquidation of the book.
The tax-free quota books are used to purchase goods at duty-free shops or declared to customs authorities for self-importation.
3- Procedures for establishing, confirming, and circulating tax-free purchase books.
Based on diplomatic identification cards and letters of introduction from diplomatic organizations stationed in Vietnam, the Ministry of Foreign Affairs confirms individuals eligible to purchase tax-free imported goods under Decree No. 73/CP dated July 30, 1994 of the Government detailing the implementation of the Ordinance on privileges and immunities granted to diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam. The confirmation section fully records the position, duration of work in Vietnam for individual books; confirms the number of people in the diplomatic organization, consular office of foreign countries, and representative office of international organizations in Vietnam.
The customs authority checks and confirms the quota standards for tax-free purchases and liquidates the goods within the quota that have been imported and exempted from import taxes in each purchase book.
When individuals using tax-free quota books complete their term of service or leave Vietnam before the deadline, customers are responsible for returning the books to the Protocol Department - Ministry of Foreign Affairs. The Protocol Department - Ministry of Foreign Affairs is responsible for informing the customs authority and duty-free shops.
When purchasing goods at duty-free shops, the shop will cut out the receipt according to each type and quantity, each purchase made by the customer, to serve as the basis for tax settlement with the customs authority.
4- Effective period and reporting system:
The tax-free quota books issued pursuant to this circular are valid for use from January 1, 2003 onwards. Old tax-free quota books issued according to Circular No. 1391 TC/TCT dated July 7, 1993 of the Ministry of Finance, which were distributed before December 31, 2002, remain valid until the end of their term of service.
Annually, units permitted to operate duty-free shops compile the usage situation of tax-free quota books, including the number of books received, issued, and remaining of each type of book, to report to the tax authority issuing the books.
APPENDIX QUANTITIES OF ITEMS IN
OF THE TAX-FREE QUOTA BOOKS
(Annexed to Circular No. 14361 TC/TCT
dated December 31, 2002 of the Ministry of Finance)
| Collective Book (Code P64/TT) | Individual Book (Code P64/CN) | Collective Book (Code P36/CN) |
| 1- Cars: 4 boxes x 1 = 4 units 2- Motorcycles: 3 boxes x 1 = 3 units 3- Air conditioners: (10 boxes x 1) + (5 boxes x 2) + (4 boxes x 3) = 32 units. 4- Televisions: 4 boxes x 1 = 4 units 5- Video players 4 boxes x 1 = 4 units. 6- Cassette radios: 3 boxes x 1 = 3 units. 7- Audio systems 3 boxes x 1 = 3 units. 8- Alcohol: 120 boxes = 800 liters 9- Beer: 45 boxes = 1,440 liters 10- Soft drinks, mineral water: 45 boxes = 1,440 liters. 11- Cigarettes: 30 boxes = 48,000 sticks. | 1- Cars: 2 boxes x 1 = 2 units 2- Motorcycles: 2 boxes x 1 = 2 units 3- Air conditioners: 4 boxes x 1 unit = 4 units. 4- Televisions: 3 boxes x 1 = 3 units 5- Video players 3 boxes x 1 = 3 units. 6- Cassette radios: 3 boxes x 1 = 3 units. 7- Audio systems 3 boxes x 1 = 3 units. 8- Alcohol: 120 boxes = 800 liters 9- Beer: 75 boxes = 2,400 liters 10. Bottled water, mineral water 60 units = 1,920 liters. 11- Cigarettes: 30 boxes = 48,000 sticks. | 1- Cars: 2 boxes x 1 = 2 units 2- Motorcycles: 2 boxes x 1 = 2 units 3- Air conditioners: 3 units x 01 piece = 3 piece. 4. Television sets: 3 units x 1 = 3 pieces 5- Video players 3 boxes x 1 = 3 units. 6- Cassette radios: 3 boxes x 1 = 3 units. 7. Audio systems 4 units x 1 = 4 pieces. 8. Alcohol 30 units = 200 liters 9. Beer 30 units = 960 liters 10. Bottled water, mineral water 30 units = 960 liters. 11. Cigarettes 15 units = 24,000 sticks |
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