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GOVERNMENT        THE SOCIALIST REPUBLIC Of VIETNAM
No.17/CP           Independence-freedom-Happiness.

                        Hanoi, february 6th, 1995.

DECREE Of THE GOVERNMENT ISSUING THE QUOTAS ON TAfiFf EXEMPT BAGGAGE fOR PASSENGERS AT VIETNAMESE PORTS Of ENTRY AND EXIT

THE GOVERNMENT

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 dealt 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 organising the implementation of this Decree.

for The Government Vice Prime Minister

PHAN VAN KHAI (Signed)

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
   Alcohol and alcoholic beverage
   - Alcohol above 22 % proof      1.5 liter  Quotas not allowed 
   - Alcohol below 22 % proof      2.0 liter  for children below
   - Alcoholic beverage            3.0 liter  15 years of age

   Cigarettes
   - Rolled cigarettes             400 pieces Quotas not allowed 
   - Cigars                        100 pieces for children below
   - Tobacco                       500 grs    15 years of age

   Tea, coffee
   - Tea                           5 kgs      Quotas not allowed
   - Coffee                        3 kgs      for children below
                                              15 years of age
   Clothes and belongings 
   to serve the trip

   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