| THE PRIME MINISTER No. 31/2015/QD-TTg | | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, August 4, 2015 |
DECISION
On allowances of luggage, personal effects, gifts and sample goods exempted from duty, considered for tax exemption or not subject to tax
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the June 3, 2008 Law on Value-Added Tax and June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
Pursuant to the November 14, 2008 Law on Excise Tax;
Pursuant to the November 29, 2006 Law on Tax Administration and the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the June 23, 2014 Customs Law;
Pursuant to the November 26, 2014 Law Amending and Supplementing a Number of Articles of Tax Laws;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the Commercial Law regarding activities of international goods sale and purchase and goods purchase, sale, processing and transit with foreign countries;
Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax;
Pursuant to the Government’s Decree No. 91/2014/ND-CP of October 1, 2013, amending and supplementing a number of articles of tax decrees;
Pursuant to the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and stipulating measures for, the implementation of the Customs Law regarding customs procedures, and customs inspection, supervision and control;
Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the Law amending and supplementing a number of articles of tax laws, and amending and supplementing a number of articles of tax decrees;
At the proposal of the Minister of Finance,
The Prime Minister promulgates the Decision on allowances of luggage, personal effects, gifts and sample goods exempted from duty, considered for tax exemption or not subject to tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Decision provides allowances of luggage of persons on entry through Vietnam’s international border gates with passports or papers valid for entry or exit granted by competent Vietnamese agencies or passports or international travel papers granted by competent foreign agencies; allowances of imported personal effects; and allowances of gifts and sample goods given by foreign organizations and individuals to Vietnamese organizations and individuals and vice versa.
