What are regulations on duty-free allowances for luggage of persons exiting trực tiếp bóng đá euro hôm nay entering Vietnam?

Which entities are the taxpayers for import and export duties in Vietnamaccording to current regulations?

According to Article 3Law on Export and Import Duties 2016, taxpayers for import taxes include:

(1). Owners of exported trực tiếp bóng đá euro hôm nay imported goods.

(2). Organizations entrusted with export trực tiếp bóng đá euro hôm nay import.

(3. Persons exiting trực tiếp bóng đá euro hôm nay entering the country with exported trực tiếp bóng đá euro hôm nay imported goods, sending trực tiếp bóng đá euro hôm nay receiving goods through border gates of Vietnam.

(4. Persons authorized, guaranteed, and paying taxes on behalf of taxpayers, including:

- Customs procedure agents in cases where they are authorized by taxpayers to pay export trực tiếp bóng đá euro hôm nay import taxes;

- Enterprises providing postal trực tiếp bóng đá euro hôm nay international express delivery services in cases of paying taxes on behalf of taxpayers;

- Credit institutions trực tiếp bóng đá euro hôm nay other organizations operating under the Law on Credit Institutions in cases of guaranteeing trực tiếp bóng đá euro hôm nay paying taxes on behalf of taxpayers;

- Persons authorized by goods owners in cases where the goods are gifts trực tiếp bóng đá euro hôm nay presents from individuals; luggage sent before trực tiếp bóng đá euro hôm nay after the trip of persons exiting trực tiếp bóng đá euro hôm nay entering the country;

- Branches of enterprises authorized to pay taxes on behalf of the enterprises;

- Other persons authorized to pay taxes on behalf of taxpayers according to the provisions of law.

(5). Persons purchasing trực tiếp bóng đá euro hôm nay transporting goods within the duty exemption limit of border residents but not using them for production trực tiếp bóng đá euro hôm nay consumption and selling them in the domestic market, and foreign traders allowed to trade in exported trực tiếp bóng đá euro hôm nay imported goods at border markets according to law regulations.

(6). Persons having exported trực tiếp bóng đá euro hôm nay imported goods that are exempt from taxes but later change and fall under the taxable category according to the law.

(7). Other cases according to the provisions of law.

What are regulations on duty-free allowances for luggageof persons exiting trực tiếp bóng đá euro hôm nay enteringVietnam? (Image from Internet)

What are regulations on duty-free allowances for luggageof persons exiting trực tiếp bóng đá euro hôm nay enteringVietnam?

According to Article 6Decree 134/2016/ND-CP, the duty-free allowances for luggage of persons exiting trực tiếp bóng đá euro hôm nay entering Vietnam is regulated as follows:

(1). Persons entering the country with a passport trực tiếp bóng đá euro hôm nay substitute papers (excluding laissez-passer used for exit and entry), issued by competent authorities of Vietnam trực tiếp bóng đá euro hôm nay foreign countries, having luggage carried along, sent before trực tiếp bóng đá euro hôm nay after the trip, are exempt from import taxes for each entry according to the following limits:

- Alcohol of 20 degrees trực tiếp bóng đá euro hôm nay more: 1.5 liters trực tiếp bóng đá euro hôm nay alcohol of less than 20 degrees: 2.0 liters trực tiếp bóng đá euro hôm nay alcoholic beverages, beer: 3.0 liters.

For alcohol, if the person entering carries a bottle, jar, container, can (hereinafter referred to as a bottle) with a capacity larger than the prescribed capacity but not exceeding 1 liter, they are exempt from taxes for the whole bottle. In case it exceeds 1 liter, the excess portion must comply with tax payment regulations;

- Cigarettes: 200 pieces trực tiếp bóng đá euro hôm nay tobacco: 250 grams trực tiếp bóng đá euro hôm nay cigars: 20 pieces;

- Personal items in quantities and types suitable for travel purposes;

- Other items apart from goods mentioned at points a, b, and c of this clause (not included in the list of prohibited, suspended, trực tiếp bóng đá euro hôm nay conditionally imported goods) with a total customs value not exceeding 10,000,000 VND;

In case of exceeding the limit, the entering person can select items for duty exemption if carried luggage includes multiple items.

(2). Aircraft pilots and flight attendants on international flights; train drivers and attendants on international trains; officers and crew members working on sea vessels; drivers, and Vietnamese laborers working in neighboring countries sharing a land border with Vietnam do not enjoy tax-free luggage limits stipulated at points a, b, and d clause 1 Article 6Decree 134/2016/ND-CPfor each entry but are entitled to duty exemption once every 90 days.

The limits at point a, point b clause 1 Article 6Decree 134/2016/ND-CPdo not apply to persons under 18 years of age.

(3). Persons exiting the country with a passport trực tiếp bóng đá euro hôm nay substitute papers issued by competent authorities of Vietnam trực tiếp bóng đá euro hôm nay foreign countries, carrying luggage, sent before trực tiếp bóng đá euro hôm nay after the trip, that does not fall under the list of prohibited, suspended, trực tiếp bóng đá euro hôm nay conditionally exported goods according to the law, are exempt from export taxes without limit.

What areprocedures for import and export duty exemption in Vietnam?

Based on Article 17Law on Export and Import Duties 2016the procedures for import and export duty exemption are regulated as follows:

- In cases specified in clauses 11, 12, 13, 14, 15, 16, and 18 Article 16Law on Export and Import Duties 2016, taxpayers must notify the customs authority of the goods expected to be imported tax-free.

- duty exemption procedures comply with regulations of the Law on Tax Administration.