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.

文号79/1998/NĐ-CP
文件类型Decree
发布机关Ministry of Finance
签署人Nguyễn Tấn Dũng — Phó Thủ tướng
更新01/07/2026
行业Labour, War Invalids and Social Affairs
领域Uncategorized
发布日期29/09/1998
生效日期14/10/1998
失效日期16/07/2002
状态Expired
✦ 智能摘要

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.

适用范围

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

要点

  • 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.

🌐 本文件的社会影响

  • 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.

❓ 常见问题

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.

全文

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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