THE GENERAL DEPARTMENT OF CUSTOMS
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SOCIALIST REPUBLIC OF VIETNAM
Independence- Freedom- Happiness
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No.01/2001/TT-TCHQ
Hanoi, February 9, 2001
 
CIRCULAR
PROVIDING GUIDELINES FOR CUSTOMS PROCEDURES ON TRANSIT("IMPORT-EXPORT") OF BELONGINGS, LUGGAGE AND VEHICLES OF FOREIGN EXPERTSREGULATED IN PRIME MINISTERIAL DECISION NO.211/1998/QD-TTG DATED OCTOBER 31, 1998
 
- In accordance with the Customs Ordinance dated February 20, 1990;
- In accordance with Governmental Decree No.17/CP dated February 6,1995, and Decree No.79/1998/ND-CP dated September 29, 1998, setting the standards onduty-free luggage for passengers entering or exiting Vietnam's border-gates;
- In accordance with Governmental Decree No.16/1999/ND-CP dated March27, 1999, regulating customs procedures, customs oversight and customs charges;
- In accordance with Prime Ministerial Decision No.211/1998/QD-TTgdated October 31, 1998, relating to the issuing of the Regulations on Foreign ExpertsImplementing Official Development Assistance (ODA) Programmes and Projects in Vietnam(hereinafter abbreviated as Decision No.211/1998/QD-TTg);
The General Department of Customs provides the following customsprocedural guidelines for provisional import - re-export of vehicles, luggage and personalbelongings of ODA experts and their relatives:
I. GENERAL REGULATIONS
1. This Circular is applicable to foreign experts entering Vietnamto implement ODA-funded programmes and projects. Foreign experts (hereafter abbreviated asexperts) are those identified in Item 6 of Article 5 of the Regulations on Foreign Expertsthat is attached to Decision No.211/1998/QD-TTg (hereafter abbreviated as the Regulations)and guided in Circular No.02/2000/TT-BKH of the Ministry of Planning and Investment datedJanuary 12, 2000.
2. Exemption from taxes and collection of arrears of taxes onbelongings, luggage and vehicles of experts and their relatives is delineated in Article 7of the Regulations and is further specified in Ministry of Finance CircularNo.52/2000/TT-BTC dated June 5, 2000.
3. Personal luggage is tax-free according to the regulations inGovernmental Decree No.17/CP dated February 6, 1995 and Decree No.79/1998/ND-CP datedSeptember 29, 1998. The exemptions noted in Item 1 of Article 7 of the Regulations areapplied to experts. Their relatives shall only enjoy those exemptions dependent onexperts, and individual preferences towards relatives are not permitted.
4. Customs offices shall only grant licences for duty-freeprovisional import of autos and motorbikes of experts. For various types of personalbelongings and luggage of experts and relatives that are imported free of tax inaccordance with Appendixes I and II of Decision No.211/1998/QD-TTg (attachedto this Circular), customs clearance procedures shall be fulfilled right at theborder-gates without the granting of a licence.
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