Decision No. 31/2015/QĐ-TTg on the quota for luggage, movable assets, gifts, presents, and samples exempted from tax, subject to tax exemption examination, or not subject to tax

Pursuant to …;

VRegarding the standard for luggage, movable assets, gifts, samples exempt from tax, subject to tax exemption examination, not subject to tax collectionpolicies

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Export Duties and Import Duties dated June 14, 2005;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Some Provisions of the Laws on Tax and amending and supplementing some provisions of the Decrees on Tax;

Pursuant to the Special Consumption Tax Law dated November 14, 2008;

Pursuant to the Law on Tax Administration dated November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law amending and supplementing certain Articles of Laws on Taxation dated November 26, 2014;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

Pursuant to Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Law on Trade regarding international trade activities and agency buying, selling, processing, and transiting goods with foreign countries;

Pursuant to Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Value Added Tax Law;

Pursuant to Decree No. 91/2014/ND-CP dated October 1, 2014 amending and supplementing certain provisions of decrees on taxes;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing measures to implement the Law on Customs regarding customs procedures, customs inspection and supervision regimes, and customs control;

Pursuant to Decree No. 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the Law amending and supplementing certain provisions of laws on taxes and amending and supplementing certain provisions of decrees on taxes;

At the proposal of the Minister of Finance,

The Prime Minister issues this Decision on the standard for luggage, movable assets, gifts, and samples exempt from tax, subject to tax exemption examination, and not subject to tax.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Decision stipulates the standard for luggage of persons entering Vietnam through international border gates using passports or other travel documents issued by competent Vietnamese authorities or international travel documents issued by foreign authorities; the standard for imported goods that are movable assets; and the standard for gifts and samples given by foreign organizations and individuals to Vietnamese organizations and individuals and vice versa.

Article 2. This Decision does not apply to:

a) The temporary importation, re-exportation, destruction, or transfer of motor vehicles and motorcycles of subjects enjoying privileges and immunities in Vietnam;

b) The temporary importation, importation, or purchase of tax-exempt goods in Vietnam, exportation, re-exportation, transfer, and destruction of items necessary for work and living needs of diplomatic missions, consular posts, and representative offices of international organizations enjoying privileges and immunities in Vietnam;

c) Movable assets of foreign experts implementing ODA programs and projects in Vietnam.

Article 2. Applicability

1. For tax-exempt luggage: The person entering the country.

2. For movable assets:

a) Foreign individuals coming to work or do business in Vietnam;

b) Organizations and Vietnamese citizens concluding their business or work abroad and returning to Vietnam;

c) Vietnamese citizens residing abroad who have been registered as permanent residents in Vietnam;

d) Vietnamese citizens residing abroad who are intellectuals, experts, or skilled workers invited to work in Vietnam for at least one year by Vietnamese state agencies.

3. For gifts, presents, and samples: Organizations and Vietnamese citizens (excluding Vietnamese citizens residing abroad).

4. Customs authorities, customs officers, and other state agencies responsible for managing luggage, movable assets, gifts, and samples.

Chapter II
PROVISIONS ON STANDARDS

Article 3. Allowance for Luggage of Incoming Individuals

The allowance for luggage exempt from import tax, special consumption tax, and value-added tax for incoming individuals is as follows:

1. Alcoholic Beverages

a) Spirits at 22 degrees or higher: 1.5 liters;

b) Spirits below 22 degrees: 2.0 liters;

c) Other alcoholic beverages, beer: 3.0 liters

For spirits, if incoming individuals bring bottles, jars, cans (hereinafter referred to as bottles) with a volume larger than that specified in Points a, b, and c of this Clause but the excess volume does not exceed 01 (one) liter, then the entire bottle will be exempt from tax; if the excess volume exceeds 01 (one) liter, the portion exceeding the allowance must be taxed according to the provisions of the law.

2. Tobacco Products

a) Cigarettes: 200 sticks;

b) Cigars: 100 sticks;

c) Loose tobacco: 500 grams

For cigarettes, cigars, incoming individuals may only carry the tax-exempt allowance; if they exceed the tax-exempt allowance, the excess portion must be temporarily stored in the customs warehouse and retrieved within the time limit stipulated in Clause 5 of Article 59 of Decree No. 08/2015/ND-CP dated January 21, 2015, detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control.

3. The allowances specified in Clauses 1 and 2 of this Article do not apply to individuals under 18 years old.

4. Personal Items: quantity and types appropriate to the purpose of the trip.

5. Other items outside the list of goods specified in Clauses 1, 2, and 4 of this Article (not included in the list of prohibited imports, suspended imports, or conditional imports): total value not exceeding VND 10,000,000 (ten million) Vietnamese dong.

6. Regular incoming individuals as stipulated in Clause 5 of Article 58 of Decree No. 08/2015/ND-CP dated January 21, 2015, detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control shall not enjoy the tax-exempt luggage allowance specified in Clauses 1, 2, 3, and 5 of this Article for each entry, but shall enjoy the tax-exempt luggage allowance once every 90 days.

Article 4. Allowance for Tax-Free Movable Assets

1. Movable assets (including used or unused items for daily life and work, except cars and motorcycles) of individuals as specified in Clause 2 of Article 2 of this Decision, the tax-free allowance for each item or set is 01 (one) unit or 01 (one) set.

2. Movable assets (including used or unused items for daily life and work, except cars and motorcycles) of organizations as specified in Point b of Clause 2 of Article 2 of this Decision, the tax-free allowance for each item or set is 01 (one) unit or 01 (one) set.

3. Used cars and motorcycles owned by individuals as specified in Point c of Clause 2 of Article 2 of this Decision and meeting the technical conditions and standards permitted for import into Vietnam according to the law, are exempt from import tax for 01 (one) car and 01 (one) motorcycle, but must pay special consumption tax and value-added tax according to the law.

4. Cars (used or unused) owned by individuals as specified in Point d of Clause 2 of Article 2 of this Decision imported for use during their working period in Vietnam, are exempt from import tax, special consumption tax, and value-added tax for 01 (one) car.

Used cars must meet the technical conditions and standards permitted for import into Vietnam according to the law.

The owner must re-export the car when the working period in Vietnam ends; in case of transferring to another organization or individual in Vietnam, taxes must be paid and the regulations for importing used cars must be followed.

In cases where it is necessary to leave the car for use in the next working period, the owner must have a confirmation letter from the Vietnamese state agency inviting them to work in the country.

Article 5. Tax-exempt gift allowance

1. The tax-exempt gifts and presents specified in this Article are goods that are not included in the list of prohibited import/export items, temporarily suspended from export/import, and do not fall under the category of goods subject to special consumption tax (except for gifts and presents intended for security and defense purposes) as provided by law.

2. Gifts and presents from foreign organizations and individuals to Vietnamese individuals; gifts and presents from Vietnamese organizations and individuals to individuals abroad with a value not exceeding 2,000,000 (two million) VND or with a value exceeding 2,000,000 (two million) VND but the total amount of tax payable being less than 200,000 (two hundred thousand) VND shall be exempted from export tax, import tax, and value-added tax.

3. Gifts and presents from foreign organizations and individuals to Vietnamese organizations; gifts and presents from Vietnamese organizations and individuals to foreign organizations with a value not exceeding 30,000,000 (thirty million) VND shall be considered for exemption from export tax, import tax, and value-added tax. For gifts and presents exceeding the limit of 30,000,000 (thirty million) VND, if they fall into the following cases, they will be considered for exemption from import tax, special consumption tax, and value-added tax on the entire value of the consignment:

a) The recipient units of the gifts and presents are administrative agencies, public service organizations, political-social organizations, and political-social-professional organizations, if permitted by competent state authorities to accept and use them.

b) Goods are gifts and presents with humanitarian and charitable purposes.

4. In the case where the gifts and presents specified in Clause 2 and Clause 3 of this Article fall under the category of goods subject to special consumption tax for security and defense purposes, they shall be exempted from export tax, import tax, special consumption tax, and value-added tax.

5. In the case where the gifts and presents are emergency medicines, medical equipment for seriously ill persons or disaster victims with a value not exceeding 10,000,000 (ten million) VND, they shall be exempted from all types of taxes.

6. The gifts and presents within the tax-exempt allowance specified in Clauses 3, 4, and Clause 5 of this Article do not apply to organizations and individuals who regularly receive one or several specific items.

Article 6. Sample Allowance for Organizations and Individuals

1. Goods that are samples sent by organizations and individuals in Vietnam to individuals abroad; samples sent by organizations and individuals abroad to individuals in Vietnam with a value not exceeding 1,000,000 (one million) VND or with a value exceeding 1,000,000 (one million) VND but the total amount of tax payable being less than 100,000 (one hundred thousand) VND shall be exempted from export tax and import tax.

2. Goods that are samples sent by organizations and individuals in Vietnam to organizations abroad; samples sent by organizations and individuals abroad to organizations in Vietnam with a value not exceeding 30,000,000 (thirty million) VND shall be considered for exemption from export tax and import tax.

3. Goods that are samples specified in Clause 1 and Clause 2 of this Article do not belong to the list of prohibited import/export items, temporarily suspended from export/import.

Article 7. Goods for export and import exceeding the allowance limits for luggage, movable property, gifts, samples

Organizations and individuals specified in Clauses 1, 2, 3, and Clause 4 of Article 2 of this Decision shall be allowed to export and import goods exceeding the duty-free allowances stipulated in Articles 3, 4, 5, and Article 6 of this Decision subject to the following conditions:

1. The goods must comply with the legal provisions on export and import policies at the time of export and import.

2. All types of taxes as prescribed by law must be paid for the quantities of goods exceeding the specified allowances.

Chapter III
IMPLEMENTATION

Article 8. Responsibilities of relevant state management agencies

1. The Ministry of Finance shall take the lead and coordinate with related ministries and agencies to have the responsibility to:

a) Guide the procedures, customs supervision, and customs management work concerning movable property and luggage of incoming persons as stipulated in Articles 3 and 4 of this Decision;

b) Guide the procedures and customs management work regarding the importation, transfer, and re-export of automobiles and motorcycles as stipulated in Clause 3 and Clause 4 of Article 4 of this Decision;

c) Guide the procedures and customs management work, and the process of considering tax exemptions for gifts, samples as stipulated in Articles 5 and 6 of this Decision;

d) Direct, compile the implementation of this Decision, proactively address arising issues, and propose reports;

2. The Ministry of Foreign Affairs, the Ministry of Public Security, the Ministry of National Defense, the Ministry of Health, and the Ministry of Transport shall have the responsibility to coordinate with the Ministry of Finance in directing and organizing the implementation of this Decision.

Article 9. Effective Date

This Decision takes effect from October 1, 2015. The first clause of Article 4 of Decision No. 210/1999/QĐ-TTg dated October 27, 1999 is hereby repealed.

Article 10. Ministers, Heads of ministerial-level agencies, Heads of central-affiliated agencies, Chairpersons of provincial People's Committees under the Central Government, and Heads of related agencies, organizations, and units are responsible for implementing this Decision./.