DECREE

ISSUING THE QUOTAS ON TARIFF-EXEMPT BAGGAGE FOR PASSENGERS AT VIETNAMESE PORTS OF ENTRY AND EXIT

THE GOVERNMENT

Pursuant to the Law on Organization of the Government on the 30th of September 1992;
Pursuant to the Law on Import and Export Taxes on the 26th of December 1994;
Pursuant to the Ordinance on Customs on the 20th of February 1990;
At the proposals of the General Director of the General Department of Customs, the Minister of Finance and the Minister of Trade,

DECREES:

Article 1.- To issue along with this Decree the Quotas on tariff-exempt baggage for passengers going through Vietnamese ports of entry and exit.

Article 2.- The baggage which falls outside the Quotas on tariff-exempt baggage stipulated in the above-said Article is considered commercial goods, on which import or export taxes shall be levied as prescribed by law and the other related legal provisions.

Article 3.- All acts of violation of the provisions of this Decree shall be dealth with according to the laws in force.

Article 4.- This Decree replaces Decree No.09-CP on the 14th of November, 1992, and becomes effective as from the 15th of February, 1995.

Article 5.- The General Director of the General Department of Customs is responsible for guiding and organizing the implementation of this Decree.

THE QUOTAS

ON TARIFF-EXEMPT BAGGAGE FOR PASSENGERS AT VIETNAMESE PORTS OF ENTRY AND EXIT

(Issued in conjunction with Government Decree No 17-CP of the 6th of February 1995)

No Baggage Amount Note

1 Alcohol and alcoholic beverage

- Alcohol above 22% proof 1,5 liter Quotas not allowed for children below

- Alcohol below 22% proof 2,0 liter 15 years of age

- Alcohol beverage 3,0 liter

2 Cigarettes

- Rolled cigarettes 400 cig. Quotas not allowed for children below

- Cigars 100 cig. 15 years of age

- Tobacco 500 grs

3 Tea, coffee

- Tea 5 kgs Quotas not allowed for children below

- Coffee 3kgs 15 years of age

4 Clothes and belongings to serve the trip

5 Other things outside the quotas on baggage stipulated in above-mentioned Items 1, 2, 3 and 4 (if not banned) shall not value totally over 500 USD, to be applied to Vietnamese citizens, overseas Vietnamese and foreigners

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