VCN - Decree 59/2018 / ND-CP (effective from 5th June 2018) has removed problems related management procedures for entry passengers who carry luggage in excess of duty-free allowances.
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Accordingly, Decree No. 59/2018 / ND-CP amending Clause 6 and Clause 7 of Article 60 of Decree No. 08/2015 / ND-CP on Customs procedures, inspection, supervision and control as follow: Luggage of passengers on entry with total Customs value in excess of the duty-free allowances prescribed at Point d, Clause 1, Article 6 of Decree No. 134/2016 / ND-CP and luggage on the list of goods subject to import licenses or subject to specialized inspections with a total customs value of not more than VND 20,000,000 or luggage being a completed unit, completed product with a total customs value in excess of VND 20,000,000 have not to be submitted import licenses or written notices of specialized inspection results when carrying out import procedures.
Regarding, luggage of passengers on entry on the list of goods subject to import licenses or subject to specialized inspections with a total value in excess of above rate mentioned above, at the import processing time, the passengers on entry must submit the import licenses or written notices of specialized inspection results. If the passengers fail to submit above documents, the Customs shall handle according to the regulations.
When carrying out the import procedures for luggage specified in Clause 1 of this Article, the passengers on entry who have not made customs declarations used for persons on entry or exit prescribed at Point c, Clause 2 of this Article shall not be entitled to duty-free luggage allowances. Tax exemption as stipulated in Clause 1, Article 6 of Decree 134/2016 / ND-CP and implementation of policies on management of import goods under the provisions of Clause 5 of this Article.
According to the Drafting Committee, the amendments and supplements to the regulations on Customs policies and procedures for luggage of passengers on entry and exit are to match with the reality and facilitate passengers who carry luggage in excess of duty-free allowance, remove difficulties and obstacles for management agencies who are not in charge of granting specialized licenses for luggage carried by passengers on entry.
The above amendments and supplements are to ensure the compatibility with the arising reality and ensure the interests of passengers on entry and in accordance with international practices and avoid arising administrative procedures.
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In addition, Decree No. 08/2015 / ND-CP has not stipulated the time when passengers on entry must have a license or a written approval of a specialized management agency for luggage exceeding the duty-free rate as well as for luggage deposited before and after the flight in the case where the passengers on entry have no entry and exit declarations. This issue is also amended and supplemented in Decree 59/2018 / ND-CP.
By Ngoc Linh/ Huyen Trang