Decree No. 9-CP stipulates the standards for duty-free baggage for inbound and outbound passengers at border gates, effective from December 1, 1992. Items exceeding these standards will be considered goods and subject to tax according to regulations.
Scope of application
Inbound and outbound passengers at border gates
Key points
- Inbound and outbound passengers are entitled to the duty-free baggage standards announced by the General Department of Customs, effective from December 1, 1992.
- Items outside the duty-free baggage standards will be considered goods and subject to tax according to current regulations.
- Violations of customs procedures will be handled according to current laws.
🌐 Social impact of this document
- Reduce the tax burden on inbound and outbound passengers with baggage within the duty-free standards.
- Strengthen management and control over items exceeding the duty-free baggage standards to ensure fairness in commercial activities.
❓ Frequently asked questions
How are the duty-free baggage standards defined?
The duty-free baggage standards are defined and implemented by the General Department of Customs, effective from December 1, 1992. Items exceeding these standards will be considered goods and subject to tax according to regulations.
Are items outside the duty-free baggage standards subject to penalties?
Items outside the duty-free baggage standards will be considered goods and subject to export or import taxes according to the law. At the same time, violations of customs procedures will also be handled according to current laws.
Who does this Decree apply to?
This Decree applies to inbound and outbound passengers at border gates.
When does this Decree take effect?
This Decree takes effect from December 1, 1992. Previous regulations conflicting with this Decree are abolished.
Who is responsible for guiding and organizing the implementation of this Decree?
The Director of the General Department of Customs is responsible for guiding and organizing the implementation of this Decree.
Full text
DECREE
DECREE NO. 9-CP OF NOVEMBER 14, 1992 ON THE STANDARDS FOR DUTY-FREE BAGGAGE OF TRAVELLERS ENTERING AND LEAVING THE COUNTRY
THE GOVERNMENT
Pursuant to the Government Organization Law dated September 30, 1992;
Pursuant to the Law on Export Tax and Import Tax dated December 26, 1991;
Pursuant to the Customs Law dated February 20, 1990;
At the proposal of the General Department of Customs under the Ministry of Finance and the Ministry of Trade.
DECREE:
Article 1.- Travellers at border gates shall enjoy the standards (list and quantity) for duty-free baggage issued together with this Decree and announced by the General Department of Customs.
Article 2.- Any items outside the standards for baggage mentioned in Article 1 above shall be considered goods, subject not only to customs inspection procedures but also to other relevant regulations and liable to export tax or import tax as prescribed by law.
Article 3.- All violations of customs procedures shall be dealt with according to current laws.
Article 4.- This Decree takes effect from December 1, 1992. All previous provisions contrary to this Decree are abolished.
Article 5.- The Director of the General Department of Customs shall be responsible for guiding and organizing the implementation of this Decree.
VICE-PRESIDENT OF THE GOVERNMENT
Original document (PDF)
Download
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: