Decree No. 79/1998/ND-CP Amending the tax-free baggage standards for passengers entering and exiting at Vietnamese border gates accompanying Decree No. 17/CP dated February 6, 1995 of the Government

Decree No. 79/1998/ND-CP amends the tax-free baggage standards for passengers entering and exiting at Vietnamese border gates, increasing the total value of tax-free baggage from 200 USD to 300 USD applicable to Vietnamese citizens, overseas Vietnamese residents, and foreigners.

Document No.79/1998/NĐ-CP
Document typeDecree
Issuing authorityMinistry of Finance
Signed byNguyễn Tấn Dũng — Phó Thủ tướng
Updated01/07/2026
SectorLabour, War Invalids and Social Affairs
FieldUncategorized
Issued date29/09/1998
Effective date14/10/1998
Expiry date16/07/2002
StatusExpired
✦ Smart summary

Decree No. 79/1998/ND-CP amends the tax-free baggage standards for passengers entering and exiting at Vietnamese border gates, increasing the total value of tax-free baggage from 200 USD to 300 USD applicable to Vietnamese citizens, overseas Vietnamese residents, and foreigners.

Scope of application

Vietnamese citizens, overseas Vietnamese residents, and foreigners when entering and exiting at Vietnamese border gates.

Key points

  • Vietnamese citizens, overseas Vietnamese residents, and foreigners → are allowed to carry tax-free baggage with a total value not exceeding 300 USD
  • Condition: Baggage must be items other than those listed in items 1, 2, 3, and 4 above and not prohibited goods.

🌐 Social impact of this document

  • Positive impact: Reducing the burden of baggage costs for Vietnamese citizens and foreigners when entering and exiting at Vietnamese border gates.
  • Negative impact: It may cause difficulties in controlling imported goods if regulations are not followed.

❓ Frequently asked questions

What does tax-free baggage include?

Tax-free baggage includes items other than those listed in items 1, 2, 3, and 4 above and not prohibited goods.

By how much has the total value of tax-free baggage been increased?

The total value of tax-free baggage has been increased from 200 USD to 300 USD.

Who benefits from this Decree?

Vietnamese citizens, overseas Vietnamese residents, and foreigners when entering and exiting at Vietnamese border gates.

When does this Decree take effect?

This Decree takes effect 15 days from the date of signature.

Do other provisions in Decree No. 17/CP 1995 remain in force?

Other provisions in Decree No. 17/CP dated February 6, 1995, still have legal force.

Full text

DECREE OF THE GOVERNMENT
Regarding the amendment of the Free Baggage Allowance Standard for Departing and Arriving Passengers at Vietnamese Border Gates issued together with Decree No. 17/CP dated February 6, 1995 of the Government

 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

Based on the Law on Export Tax, Import Tax dated December 26, 1994;

Based on the Ordinance on Customs dated February 24, 1990;

At the proposal of the General Department of Customs,

 

DECREE:

Article 1. Amend Item 5 of the Free Baggage Allowance Standard for Departing and Arriving Passengers at Vietnamese Border Gates issued together with Decree No. 17/CP dated February 6, 1995 of the Government as follows:

"Other items not listed in Items 1, 2, 3, and 4 above (which are not prohibited goods) when departing or arriving with a passport may be carried with a total tax-free value not exceeding 300 USD, applicable to Vietnamese citizens, overseas Vietnamese, and foreigners."

Article 2. This Decree takes effect 15 days from the date of signature. Other provisions in Decree No. 17/CP dated February 6, 1995 remain valid.

Article 3. The Director of the General Department of Customs shall be responsible for guiding and organizing the implementation of this Decree./.

 

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79/1998/NĐ-CP
Decree No. 79/1998/ND-CP Amending the tax-free baggage standards for passengers entering and exiting at Vietnamese border gates accompanying Decree No. 17/CP dated February 6, 1995 of the Government
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References 4
17/CP Nghị định số 17/CP Ban hành Tiêu chuẩn hành lý miễn thuế của khách xuất nhập cảnh tại các cửa khẩu Việt Nam Expired

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