Joint Circular No. 16-LB stipulates the rules for exporting samples and advertising items, determines conditions and customs procedures for these objects. The document applies from January 1, 1960.
Đối tượng áp dụng
Sender or recipient of samples and advertising items
Các điểm cốt lõi
- Samples and advertising items with a value below 50 Vietnamese Bank Dollars are exempt from import/export permits (Article II).
- If the value exceeds 50 Vietnamese Bank Dollars, the sender or recipient must obtain permission from the Customs authority (Article II).
- Samples and advertising items without commercial value are exempt from taxes (Article III).
- Samples and advertising items with commercial value used for research or advertising are exempt from taxes, but when used or sold, import duties and commodity taxes must be paid (Article III).
- Recipients of samples and advertising items must maintain a record book prescribed by the Central Customs Department (Article III).
🌐 Tác động xã hội từ văn bản này
- To strictly manage the export of samples and advertising items, ensuring foreign trade policy.
- Administrative burden for senders and recipients of samples and advertising items valued at over 50 Vietnamese Bank Dollars.
❓ Câu hỏi thường gặp
What value of samples and advertising items are exempt from import/export permits?
Below 50 Vietnamese Bank Dollars (Article II).
Are taxes required for samples and advertising items without commercial value?
No, they are exempt from taxes (Article III).
When must taxes be paid for samples and advertising items with commercial value used for research or advertising?
Import duties and commodity taxes must be paid when used or sold (Article III).
What responsibility does the recipient of samples and advertising items have regarding the record book?
Must maintain a record book prescribed by the Central Customs Department (Article III).
Toàn văn
|
MINISTRY OF FOREIGN TRADE-MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: 16-LB |
Hanoi, December 19, 1959 |
CIRCULAR
REGULATIONS ON THE EXPORT OF SAMPLES AND ADVERTISING MATERIALS
-------------------------
Pursuant to Decree No. 512-TTg dated April 16, 1955 of the Prime Minister on the regulations for foreign trade management, the Ministry of Foreign Trade and the Ministry of Finance hereby issue these regulations on the import and export of samples and advertising materials to ensure the policy of foreign trade management.
I. WHAT ARE SAMPLES AND ADVERTISING MATERIALS
Samples are items used to introduce a certain type of goods according to their specifications and quality. Samples may have commercial value or not, may be subject to import duties or exempt from them, and may be purchased for payment or given without charge. Prohibited goods cannot be exported or imported as samples.
Advertising materials are items bearing brand names or advertisements for a certain type of goods or a business enterprise. Usually, advertising materials are gifts sent without charge. Prohibited goods cannot be exported or imported as advertising materials.
II. PERMIT FOR EXPORT AND IMPORT
Samples and advertising materials with a value of up to 50 Vietnamese Dong are exempt from export and import permits.
If the value exceeds 50 Vietnamese Dong, the sender or recipient must apply for permission from the Customs Authority.
If samples and advertising materials belong to goods that require a permit for export or import, then even if their value is below 50 Vietnamese Dong, the sender or recipient must also apply for permission from the Customs Authority.
III. CUSTOMS PROCEDURES
Samples and advertising materials for import and export must comply with the procedures for declaration and inspection by the Customs Authority.
Samples and advertising materials without commercial value are exempt from taxes.
Samples and advertising materials with commercial value, if only used for research purposes or to advertise goods, are exempt from taxes, but when used or sold, they must pay import duties and commodity taxes (if applicable).
The recipient of samples and advertising materials must maintain a record book as prescribed by the Central Customs Office.
The record book does not apply to samples and advertising materials without commercial value.
The Customs Authority and the Tax Authority have the right to inspect the record book and check sample goods if deemed necessary.
Taxes will be calculated based on the general tax schedule, based on the actual value when used or sold.
IV. SUPPLEMENTARY PROVISIONS
Any violation of the regulations on the import and export of samples and advertising materials will be punished according to Decree No. 462-P1 dated February 18, 1955 of the Prime Minister.
These regulations shall take effect from January 1, 1960.
The Central Customs Office is responsible for detailing the implementation of these regulations.
|
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT |
THE MINISTER |
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: