| THE PRIME MINISTER ------- No. 78/2010/QD-TTg | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- Hanoi, November 30, 2010 |
DECISION
ON THE LEVEL OF VALUE OF IMPORTS SENT VIA THE EXPRESS DELIVERY SERVICE WHICH ARE EXEMPT
FROM DUTY AND TAX
FROM DUTY AND TAX
THE PRIME MINISTER
Pursuant the December 25, 2001 Law on Organization of the Government;
Pursuant to the May 18, 1973 International Convention on the Simplification and Harmonization of Customs Procedures and the June 26, 1999 Protocol Amending the International Convention on Simplification and Harmonization of Customs Procedures;
Pursuant to the June 14, 2005 Law on Conclusion, Accession to, and Implementation of Treaties;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 87/ 2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
At the proposal of the Minister of Finance,
Pursuant to the May 18, 1973 International Convention on the Simplification and Harmonization of Customs Procedures and the June 26, 1999 Protocol Amending the International Convention on Simplification and Harmonization of Customs Procedures;
Pursuant to the June 14, 2005 Law on Conclusion, Accession to, and Implementation of Treaties;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 87/ 2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
At the proposal of the Minister of Finance,
DECIDES:
Article 1. Imports valued at VND 1,000,000 (one million dong) or less which are sent via the express delivery service are exempt from import duty and value-added tax.
