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.

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

ON BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER




Phan Van Khai

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

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- 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

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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