Decree No. 66/2002/ND-CP on the quota of luggage for persons exiting and entering the country and gifts imported duty-free

DECREE

Provisions on baggage allowances for outbound and inbound travelers and tax-exempt imported gifts

Presents

________________________

THE GOVERNMENT

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

Pursuant to the Law on Export Duties and Import Duties dated December 26, 1991;

The Law Amending and Supplementing Certain Articles of the Law on Export Duties and Import Duties dated July 5, 1993; the Law Amending and Supplementing Certain Articles of the Law on Export Duties and Import Duties No. 04/1998/QH10 dated May 20, 1998;

Pursuant to the Customs Law No. 29/2001-QH10 dated June 29, 2001;

At the proposal of the Director-General of the General Department of Customs.

DECREE:

Chapter 1:

TAX-FREE BAGGAGE ALLOWANCES FOR OUTBOUND AND INBOUND TRAVELERS THROUGH VIETNAMESE PORTS OF ENTRY

Article 1. This Decree sets forth tax-free baggage allowances for outbound and inbound travelers through international ports of entry in Vietnam using passports issued by competent authorities in Vietnam or abroad.

Article 2.

1. Baggage of travelers using travel documents or border identity cards is not subject to this Decree.

2. Travelers carrying foreign currency, gold, or precious stones shall comply with banking laws.

3. In cases where international treaties to which Vietnam is a party provide different provisions from this Decree, such treaties shall prevail.

Article 3.

1. Baggage of inbound travelers includes necessary items for daily living or the purpose of their trip, comprising carry-on baggage and pre- or post-trip shipped baggage.

2. The deadline for receiving pre- or post-trip shipped baggage of inbound travelers is no more than thirty days from the date the baggage arrives at the port of entry.

Article 4.

1. Outbound and inbound travelers must declare customs at the port of entry. They are exempt from declaring on the Vietnam Entry-Exit Declaration Form if they do not exceed the tax-free allowance or have no pre- or post-trip shipped baggage.

2. Outbound and inbound travelers may temporarily store their baggage in the customs warehouse and retrieve it upon entry or departure. The temporary storage period does not exceed one hundred eighty days from the date the baggage is stored in the customs warehouse.

3. Within the temporary storage period specified in Clause 2 of this Article, if the traveler abandons the temporarily stored baggage in writing or exceeds the temporary storage period without retrieving the baggage, the Head of the Customs Branch at the port of entry shall dispose of or destroy the baggage according to the law if it is damaged.

Revenue from the sale of disposed goods shall be remitted to the state budget after deducting expenses incurred according to the law.

Article 5.

1. Tax-free baggage allowances for inbound travelers are stipulated as follows:

a) For each individual entry;

b) Multiple entries' tax-free allowances cannot be combined for a single tax exemption;

c) Tax-free allowances of multiple inbound travelers cannot be combined for a single traveler's exemption, except for personal items carried by family members traveling together.

2. There is no limit on the baggage allowance for outbound travelers, except for items prohibited or conditionally allowed for export under the law.

Article 6.

1. The tax-free baggage allowances for inbound travelers specified in Articles 1, 2, 3, 4, and 5 of the Appendix attached to this Decree are stipulated as follows:

a) For alcohol, if the inbound traveler carries bottles larger than one liter over the prescribed allowance, only the portion up to the allowance is tax-exempt; the excess must be taxed according to the law.

b) For cigarettes and cigars, the inbound traveler may only bring the tax-free allowance; any excess must be temporarily stored in the customs warehouse and retrieved within the time limit specified in Clause 2 of Article 4 of this Decree.

c) For clothing, personal items, and other items serving personal needs, the inbound traveler may bring reasonable quantities and types suitable for the purpose of the trip.

2. If the inbound traveler's baggage exceeds the tax-free allowance, the excess will be treated as imported goods and must comply with import regulations and tax laws. The traveler may choose which items to pay taxes on if multiple items are brought.

3. If the total tax on the excess baggage allowance is less than fifty thousand Vietnamese dong, it will also be exempted.

4. Inbound travelers under eighteen years old are not entitled to the tax-free allowances specified in Articles 1, 2, and 3 of the Appendix attached to this Decree.

Article 7. Professional tools carried by inbound travelers into Vietnam for work purposes shall comply with Article 17 of Decree No. 101/2001/NĐ-CP dated December 31, 2001, detailing certain articles of the Customs Law regarding customs procedures and inspection and supervision systems.

Article 8.

1. Regular inbound travelers due to work nature are not entitled to the tax-free allowance for each entry for items specified in Articles 1, 2, 3, and 5 of the Appendix attached to this Decree, but they are entitled to one tax-free allowance every ninety days.

2. Regular inbound travelers due to work nature as specified in Clause 1 of this Article include:

a) Pilots and crew members on international flights;

b) Train drivers and crew members on international trains;

c) Officers and sailors working on ships;

d) Drivers and workers from Vietnam working in neighboring countries sharing land borders with Vietnam.

Chapter 2:

TAX-FREE ALLOWANCES FOR IMPORTED GIFTS AND PRESENTS

Article 9.

1. This Decree applies only to gifts and presents given by organizations and individuals abroad to Vietnamese citizens.

2. Cases where the recipient of gifts and presents is an organization, agency, or enterprise in Vietnam shall be governed by other laws.

3. Gifts and presents that are goods listed in the Prohibited Imports List are not permitted.

4. In cases where gifts exceed the limit specified in Article 10 of this Decree and are items listed in the Catalogue of Import Goods Subject to Conditions, they must comply with the specialized management regulations for such goods.

Article 10.

1. Gifts are exempt from tax in the following cases:

a) The total value of gifts does not exceed 1,000,000 (one million) Vietnamese dong;

b) The total value of gifts exceeds 1,000,000 (one million) Vietnamese dong but the amount of tax payable is less than 50,000 (fifty thousand) Vietnamese dong.

2. For gifts whose total value exceeds the tax exemption limit set forth in Clause 1 of this Article, the excess portion shall be treated as imported goods and must comply with the legal provisions applicable to imported goods.

3. In cases where gifts are emergency medicines or medical equipment given to seriously ill persons or disaster victims with a value not exceeding 10,000,000 (ten million) Vietnamese dong, they are exempt from all types of taxes. The Ministry of Health shall take the lead, coordinate with the Ministry of Finance, and reach consensus with the General Customs Department to specify detailed regulations..

4. The Director of the Provincial, Interprovincial, or Central City Customs Bureau shall be responsible for processing tax exemptions for gifts specified in Clause 3 of this Article.

Article 11. Gifts within the tax exemption limits stipulated in Article 10 of this Decree do not apply to individuals or multiple members of a family who regularly receive one or several specific items.

Chapter 3:

VIOLATION HANDLING AND IMPLEMENTATION ORGANIZATION

Article 12. Any organization or individual violating the provisions of this Decree shall be subject to disciplinary action, administrative violation handling, or criminal liability pursuit, depending on the nature and severity of the violation, and if damage is caused, compensation must be provided according to the law.

Article 13. This Decree shall take effect fifteen days from the date of signature.

This Decree replaces Government Decree No. 17/CP dated February 6, 1995, promulgating the free baggage allowance standards for passengers entering and exiting Vietnam at Vietnamese border gates, and Government Decree No. 79/1998/NĐ-CP dated September 29, 1998, amending Government Decree No. 17/CP dated February 6, 1995.

Article 14. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial people's committees under the central government shall be responsible for enforcing this Decree.