GENERAL DEPARTMENT      SOCIALIST REPUBLIC Of VIETNAM
    Of CUSTOMS          Independence-freedom-Happiness
 No. 290/TCHQ-GQ          htmlhtmlhtmlhtml--
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                                 Hanoi, 6 April, 1994.

CIRCULAR BY THE GENERAL DEPARTMENT Of CUSTOMS Of CUSTOMS PROVIDING ADDITIONAL GUIDANCE REGARDING THE CRITERIA Of TAX-EXEMPTED LUGGAGE Of THOSE WHO EXIT OR ENTER THE COUNTRY IN ACCORDANCE WITH DECREE No.09/CP Of 14 NOVEMBER 1992 BY THE GOVERNMENT

In implementation of Decree number 09/ CP of 14 November 1992 by the Government with regard to " the criteria of tax exempted luggage of visitors who exit or enter the country", following circular number 834/ TCHQ-CQ of 26 November 1992 by the General Dep artment of Customs, having agreed in writing with the Ministries of Trade, finance and reported to the Office of the Government, with the approval of the Ministries of Transportation and Communication, Domestic Affair, foreign Affair, the Vietnam Civil Av iation Administration, and the Department of Maritime Navigation at the meeting on 16 December 1992 concerning the Criteria of tax exempted luggage of those Vietnamese who make multiple exits or entries per year, the General Department of Customs hereby i nstructs the following implementation:

1) Vietnamese people who are regarded as making multiple exits or entries per year:
- a- Officers and crew members working abroad transoceanic ships.
- b- Train drivers and service staff working aboard international trains.
- c- Automobile drivers passing through land border gates (Vietnam-Laos, Vietnam- Cambodia and Vietnam - China)
- d- Plane pilots and stewards and stewardesses aboard air craft flying in international air - routes.
- e- Those who regularly cross the border (to work at projects of construction or exploitation in Laos, Cambodia...)
2) The number of time for enjoying the criteria in accordance with the list and allocated quantity of tax-exemption as stipulated at Decree No. 09/ CP of 14 November 1992 by the Government now shall be 04 (four) times per year from 1st January until the l ast day of the year. Within one quarter of the year the number of times shall not exceed 2 times, and the goods brought into beyond the stipulated times shall be subject to taxation (except for goods from item 1 to item 3 in the list which still enjoy ta x-exemption).
3) Articles that are not forbidden items and allowed to be carried with the total value of tax-exemption not exceeding 1000 USD should be interpreted as follows:
- a- The articles must have the nature of luggage to be used for meeting the needs of life of the person and his/ her family, in conformity with the purpose of the trip. Therefore it is not permitted to concentrate with large quantity on a number of types o f goods such as: seasoning, porous slippers / sandals, T-shirts, garments, soft-drink, soap...
- b- Automobile, motorcycle, television, though whose value may be less than 1000 USD, shall not be permitted to enjoy the criteria of tax-exempted luggage. Other single articles, which do not have the above mentioned nature of luggage, shall not be deducte d from the 1000 USD criteria of tax-exempted entering and exiting luggage.
- c- Articles that are regarded as hand-luggage or accompanied baggage: Should the owner of the baggage sent prior or after (i.e. not included in the same batch that have the bill or lading) which to enjoy the criteria of luggage carried in accordance with the luggage regime the baggage must be declared in the declaration form of luggage HQ-60-94 when he / she exits or enters the country.
4) Measures of management:
- + With regard to the object of a, b, c, d as mentioned in Part 1 of this Circular, the passports, luggage notebook of crew-member of ship, driver of automobile, pilot of plane shall be combined to follow as it has been done so far.
- + Concerning other people who regularly pass through the border as stipulated at point 1.e mentioned above, it is mainly followed through the number of exits or entries shown in their passports. It is possible to inform the agencies having projects of con struction or exploitation in Laos, Cambodia to establish the list of those who regularly cross the border to enjoy these criteria.
5) Handling of violation: Those who take advantage of the provisions of the criteria of tax-exempted exiting and entering luggage to illegally export or import goods aimed at trading for profits shall be handled in accordance with the laws of customs and other existing relevant provisions.
6) This circular shall have the effects of implementation on the date of signature.
The heads of all Department under the General Department of Customs, the directors of Customs Authorities of provinces and cities are responsible for instructing and organizing the implementation of this Circular. During the implementation process, should any difficulty and problems emerge, the Customs Authorities of provinces and cities shall report in a timely manner and propose suggestions to the General Department of Customs to direct the settlement.

for the General Department of Customs
Deputy General Director
NGUYEN DUC MINH
(Signed)