According to this Decision, issued by the Finance Minister on September 15, customs charges and fees shall not be collected in the following cases
According to this Decision, issued by the Finance Minister on September 15, customs charges and fees shall not be collected in the following cases:
- Humanitarian and non-refundable aids; gifts to state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, people’s armed force units, and gifts to individuals within the limit not subject to personal income tax; utensils of foreign organizations and individuals enjoying diplomatic immunities; and hand luggage;
- Goods having not yet gone through customs procedures and being in customs warehouses, awaiting customs clearance the next day.
- Goods imported or exported on the spot.
- Goods and luggage onboard seagoing vessels convoyed from buoy “zero” to seaport area or vice versa.
(Source: VietnamLaw)
