VCN- According to Government Decree No. 134/2016 / ND-CP guiding the implementation of the Law on export tax and import tax, the norms for luggage on entry exempted from import tax (including: tobacco, alcohol and alcoholic beverages) has had many changes.
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Specifically, Article 6 of Decree 134 stipulates that the luggage of passengers who enter the country with a passport or other kind of legal papers instead of a passport (except the laisser-passer for exit and entry) issued by the competent State agencies in Vietnam or foreign countries, shall be exempted from import tax for each time of entry as follow norms:
Alcohol of 20 %/vol or higher: 1.5 liters or alcohol below 20 %/vol: 2 liters or alcoholic beverages and beer: 3 liters. Thus, compared to the previous regulation, the alcohol content has reduced from 22 %/vol to 20 %/vol.
For alcohol, bottles, vases, jars or cans exceeding the capacity specified above but not more than 1 liter shall be exempted from import tax. In the case where the alcoholic goods exceed 1 liter, the passengers must pay tax on the excess amount.
Tobacco: 200 cigarettes or 250 grams of tobacco (a half of quantity compared to the previous regulation) or 20 cigars (a decrease of 5 times).
Besides, personal items belonging to passengers on entry which are consistent with the purpose of the trip are also exempted from import tax.
Items which are not on the list of banned imports, suspended imports or conditional imports with total Customs value not exceeding 10 million vnd are exempted from import tax.
In the case where the quantity of goods exceeds the number of duty-free items under current regulations, passengers can select any items for tax exemption in the total number of goods.
For pilots and staff on international flights; train drivers and staff on international trains; officers and crew members working on the ship; drivers and Vietnam laborers working in the neighboring countries with Vietnam, alcohol, beer and cigarettes shall not enjoy tax exemption for each entry but every 90 days of tax exemption. These above regulations shall not apply to passengers under 18 years old.
According to the Decree, the luggage of passengers on exit with a passport or other kind of legal papers instead of a passport issued by the competent State agencies in Vietnam or foreign countries, not on the list of banned exports or conditional exports prescribed by the Law, shall be exempted from export tax, without limitation of quantity.
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In fact, dossiers for tax exemption is the Customs records in accordance with the Customs law. Tax exemption procedures also comply with Article 31 of this Decree. Decree No. 134/2016/ND-CP took effect from September 1, 2016 and replaced Government Decree No. 87/2010/ND-CP of August 13, 2010 regulating to a number of provisions of the Law on export tax and import tax.
By Hai Nam/ Hoang Anh