THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom - Happiness
No.: 08/2010/TT-BTC
Hanoi, January 14, 2010
 
 
CIRCULAR
 
GUIDING THE PRIME MINISTER’S DECISION No. 93/2009/QD-TTG OF JULY 10, 2009, AMENDING AND SUPPLEMENTING CLAUSE 4, ARTICLE 21 OF THE PRIME MINISTER’S DECISION NO. 33/2009/QD-TTG OF MARCH 2, 2009, PROMULGATING FINANCIAL MECHANISMS AND POLICIES APPLICABLE TO BORDER-GATE ECONOMIC ZONES
 
THE MINISTRY OF FINANCE
 
Pursuant to the Government's Decree No. 29/2008/ND-CP of March 14, 2008, an industrial parks, export-processing zones economic zones;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's Decision No. 93/2009/QD-TTg of July 10, 2009, amending and supplementing Clause 4, Article 21 of the Prime Minister's Decision No. 33/2009/QD-TTg of March 2, 2009, promulgating financial mechanisms and policies applicable to border-gate economic zones;
After reaching agreement with concerned ministries, branches and localities, the Ministry of Financial guides the implementation of the Prime Mister's Decision No. 93/2009/QD-TTg of July MM009, as follows:
 
Article 1. Policies on sale of duty-free goods to tourist in non-tariff sub-zones of border-gate economic zones
To sell duty-free goods to tourists in non-tariff sub-zones of border-gate economic zones through December 31, 2012, under the Prime Minister’s decisions promulgating operation regulations applicable to each border-gate economic zone and the Finance Ministry's guiding documents. Specifically, tourists in non-tariff sub-zones of border-gate economic zones may purchase duty-free imported goods and bring into the inland within a quota not exceeding VND 5000,00/person/day (excluding the value of purchase goods which are on the list of goods restricted form duty-free sale under Article 2 of this Circular). Owners of goods exceeding VND 500,000  in value shall fully pay import duty, value-added tax and excise tax (if any) on the excessive amount under current law.
2. Policies on sale of duty-free goods to tourists in non-tariff sub-zones of a number of border-gate economic zones:
a/ The provisions of Clause 1 of this Article uniformly apply to Bo Y international border-gate economic zone (Kon Turn province). An Giang province border-gate economic zone, Moc Bai border-gate economic zone (Tay Ninh province). Lao Cai border-gate economic zone (Lao Cai province), A Dot border-gate economic zone (Thua Thien Hue province), Dong Dang-Lang Son border-gate economic zone (Lang Son province), and Dong Thap province border-gate economic zone.
b/ For special trade-economic zones and border-gate economic zones with specific conditions as compared to other border-gate economic zones, the Prime Minister's decisions and this Circular apply.

3. Tourists who purchase goods in non-tariff sub-zones of the above border-gate economic zones