This circular guides the exemption from non-trade import tax for seafarers of远洋航行船只按照规定的外汇额度。目的是确保国家、企业和劳动者的利益。
适用范围
Seafarers working on Vietnamese or foreign ships operating on international maritime routes.
要点
- Seafarers working on Vietnamese ships operating on the Southeast Asia and Japan routes are exempt from non-trade import tax with a rate of 6 US dollars per day; other routes are 9 US dollars per day.
- Seafarers working on Vietnamese ships chartered to foreign countries for a fixed term are entitled to an additional 30% of the non-trade import tax exemption quota compared to seafarers working on Vietnamese ships.
- Seafarers hired on foreign ships are exempt from non-trade import tax on all goods purchased and sent back home within the legal foreign currency limit.
- Remaining foreign currency from the previous voyage can be transferred to the next voyage or taxed if it exceeds the tax-exempt quota.
- Goods purchased exceeding the tax-exempt quota must pay non-trade import tax.
🌐 本文件的社会影响
- Positive impact: Helps seafarers purchase necessary goods when returning home, reducing financial burden.
- Negative impact: May lead to abuse if not strictly controlled, resulting in tax revenue loss.
❓ 常见问题
What is the non-trade import tax exemption quota for seafarers?
Seafarers working on Vietnamese ships operating on the Southeast Asia and Japan routes are exempt from non-trade import tax with a rate of 6 US dollars per day; other routes are 9 US dollars per day.
If seafarers work for foreign charter for a fixed term, how much can they increase?
Seafarers working for foreign charter for a fixed term are entitled to an additional 30% of the non-trade import tax exemption quota for goods compared to seafarers working on Vietnamese ships.
How much can seafarers hired on foreign ships be exempt from non-trade import tax?
Seafarers hired on foreign ships are exempt from non-trade import tax on all goods purchased and sent back home within the legal foreign currency limit.
Can remaining foreign currency from the previous voyage be transferred to the next voyage?
Remaining foreign currency within the tax-exempt quota from the previous voyage that has not been used can be transferred to the next voyage and remain exempt from non-trade import tax.
What tax must be paid for goods purchased exceeding the tax-exempt quota?
Goods purchased exceeding the tax-exempt quota must pay non-trade import tax according to the current regulations of the State.
全文
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MINISTRY OF FINANCE, MINISTRY OF TRANSPORT AND POSTAL SERVICES, GENERAL DEPARTMENT OF CUSTOMS |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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No.: 63-TTLB |
Hanoi, June 6, 1990 |
JOINT CIRCULAR
Guidelines for implementing Decision No. 40-CT dated February 6, 1990 of the Chairman of the Council of Ministers on the regime of seafarers on远洋航行的船员。
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In accordance with Decision No. 40-CT dated February 6, 1990 of the Chairman of the Council of Ministers on the regime of seafarers on远洋航行的船只，为了确保国家和企业的利益，同时保障劳动者的正当权益，并符合当前实际情况，交通运输部、邮电部和财政部联合海关总局就越南船员非贸易货物进口制度指导如下：
1\. Vietnamese seafarers working on Vietnamese ships operating on international maritime routes, if they purchase goods (which are not prohibited from importation) using foreign currency within the prescribed limit and legally defined below to bring back to the country, shall be exempted from non-trade import taxes on such goods.
The limit for exemption from non-trade import taxes on goods:
- For the Southeast Asia and Japan route: 6 US dollars per day
- For other routes: 9 US dollars per day
2\. Vietnamese seafarers working on Vietnamese ships chartered to foreign countries for a fixed period shall follow the regime as stipulated in point (1) above, but the limit for exemption from non-trade import taxes on goods shall be increased by 30%.
3\. Vietnamese seafarers working on foreign ships shall be exempted from non-trade import taxes on all goods purchased and brought back to the country using the following legally recognized foreign currencies:
- The portion of wages paid in foreign currency that the State allows the worker to enjoy.
- Overtime pay outside the scope of duties as a seafarer and bonuses from the shipowner (if any), confirmed by the ship's captain as having been paid.
4\. Foreign currency within the prescribed limit and legally recognized from the previous voyage, if confirmed by the customs authority at the port of entry, shall be handled as follows:
- Unused foreign currency within the limit for tax exemption from the previous voyage can be transferred to the next voyage and exempted from non-trade import taxes on goods.
- Remaining legally recognized foreign currency from the previous voyage that has not been used can be transferred to the next voyage and must be subject to non-trade import taxes on goods.
- In cases where the individual no longer continues to work on board, they may purchase goods according to the current regulations of the State for those dispatched to work or as experts abroad.
5\. Goods purchased by seafarers exceeding the amount of foreign currency specified for tax exemption shall be subject to non-trade import taxes on the excess amount.
Any abuse of policy to engage in illegal activities shall be dealt with according to the current laws of the State.
6\. This Circular takes effect from the date of issuance. Provisions in Joint Circulars No. 07/TTLB dated April 28, 1989, No. 205/TTLB dated November 22, 1989, and No. 175/TCKT dated August 22, 1988 issued by the Ministry of Transport and General Department of Customs and the Ministry of Transport and Finance respectively, which are not contrary to this Circular, shall continue to be enforced.
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SEAL OF THE HEAD OF THE GENERAL DEPARTMENT OF CUSTOMS DEPUTY DIRECTOR OF THE GENERAL DEPARTMENT |
CERTIFIED BY THE MINISTER OF FINANCE DEPUTY MINISTER |
SEAL OF THE MINISTER OF TRANSPORT AND POSTAL SERVICES DEPUTY MINISTER |
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(Signed)
Lam Van Do |
(Signed)
Hồ Tế |
(Signed)
Le Kha |
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