Chapter I
GOODS SUBJECT TO AND ENTITIES LIABLE FOR PAYMENT OF DUTY
Article 1
Goods permitted to be exported or imported across the borders of Vietnam which fall within one of the following categories shall be subject to export or import duty:
1. Exports or imports of Vietnamese economic organizations in any economic sector which are permitted to trade or exchange with, or borrow from foreign countries.
2. Exports or imports of foreign economic organizations or of one of the forms of foreign investment in Vietnam.
3. Goods referred to in clauses 1 and 2 above which are permitted to be imported into export processing zones in Vietnam and goods of enterprises in export processing zones which are permitted to be imported into the domestic market of Vietnam.
4. Goods which are exported or imported as samples or for the purpose of advertising or exhibition.
5. Refundable or non-refundable humanitarian goods which are the subject of aid programmes.
6. Goods which are personal belongings and which exceed the quantity stipulated for exemption of duty of Vietnamese or foreigners crossing the borders of Vietnam.
7. Goods which are gifts or presents and which exceed the quantity stipulated for exemption from duty of foreign organizations, individuals, or foreign nationals of Vietnamese origin, brought or sent back to organizations or individuals in Vietnam and vice versa .
8. Exported or imported goods which exceed the quantity stipulated for exemption from duty of Vietnamese citizens who have been appointed by the State to assignments, work, and studies overseas, of international organizations and foreign diplomatic agencies in Vietnam, and of foreigners working in any of the organizations referred to or in any of the forms of foreign investment in Vietnam.
9. Goods which are movable assets and which exceed the quantity stipulated for exemption from duty of foreign organizations or individuals which are exported across the borders of Vietnam at the end of the term of their residency or work in Vietnam, or of Vietnamese citizens who are permitted to emigrate by the Vietnamese Government.
Article 2
In relation to goods which are purchased or sold, or exchanged across the borders on a small scale, the Council of Ministers shall issue separate provisions.
Article 3
The following goods shall not be subject to export and import duties provided that all customs formalities are carried out:
1. Goods in transit including those being transported on roads which cross the borders of Vietnam on the basis of a treaty signed between two governments or between branches and localities permitted by the Prime Minister. Goods which are imported from foreign countries into export processing zones and goods which are exported to foreign countries from export processing zones; and goods which are transported from one export processing zone to another export processing zone within the territory of the Socialist Republic of Vietnam.
2. Goods in transit including the following:
(a) Goods transported directly from a port of the exporting country to a port of the importing country, without stopping at a port of Vietnam.
(b) Goods transported to a port of Vietnam and then to a port of the importing country, without being subject to the importing procedures of Vietnam.
(c) Goods put into bonded warehouses and then transported to another country in accordance with the administrative regulations of the bonded warehouse, without being subject to the importing procedures of Vietnam.
3. Goods categorized as humanitarian aid including goods supplied by United Nations organizations, goods supplied by the State in accordance with agreed aid programmes and projects, and other aid from the Government in the event of unforeseen circumstances, or from foreign organizations in order to assist in overcoming damage caused by natural disasters or epidemics.
The Ministry of Finance shall issue guidance provisions on the basis of the administrative procedures and the General Department of Customs shall issue guidance provisions on the basis of the customs procedures in relation to goods which are not subject to duties as stipulated in this article.
Article 4
Organizations and individuals shall pay export or import duty on goods which are subject to export or import duty as stipulated in article 1 of this Decree when exporting or importing such goods. In circumstances where the exported or imported goods are assigned, the assignee shall pay the export and import duty.
Article 5
Goods which are exported and imported pursuant to an international treaty to which Vietnam is a signatory shall be subject to the provisions of the international treaty which relate to export and import duties where the treaty makes provisions for exemption from or reduction of export and import duties. The Ministry of Finance shall determine the exemption from or reduction of duties in each case in accordance with the provisions of the international treaty.
Tìm kiếm
Nghị định 54-CP năm 1993 (Bản Word)