Vietnam: If luggage of inbound persons exceeds the duty-free limit, is this excess considered as imported goods?
If luggage of inbound persons exceeds the duty-free limit, is this excess considered as imported goods?
Pursuant to Article 54 of the 2014 Law on Customs in Vietnam stipulating as follows:
Customs inspection and supervision of luggage of persons on exit or entry
1. Luggage of persons on exit or entry is subject to customs inspection and supervision at border checkpoints.
2. Luggage of persons on exit or entry which exceeds duty-exempt quotas must go through customs formalities like exported or imported goods.
Persons on exit or entry may consign luggage in border checkpoint warehouses and receive them back upon entry or exit.
3. Quotas for tax-exempt luggage must comply with the law on taxation.
At the same time, in Clause 1, Article 60 of Decree No. 08/2015/ND-CP stipulating as follows:
Customs procedures for luggage of incoming passengers which exceeds the duty-free limit; luggage of inbound or outbound persons which is shipped before or after their trips
1. Luggage of inbound persons which exceeds the duty-free limit; luggage of inbound or outbound persons which is shipped before or after their trips must go through customs procedures in accordance with regulations laid down in Section 5 hereof.
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Thus, if luggage of inbound persons exceeds the duty-free limit, this excess will be considered as imported goods and must go through customs formalities.
Vietnam: If luggage of inbound persons exceeds the duty-free limit, is this excess considered as imported goods?
What are the regulations on customs documentation for luggage of inbound persons which exceeds the duty-free limit?
Pursuant to Clause 2, Article 60 of Decree No. 08/2015/ND-CP stipulating as follows:
Customs procedures for luggage of incoming passengers which exceeds the duty-free limit; luggage of inbound or outbound persons which is shipped before or after their trips
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2. Customs documentation shall include:
a) Customs declaration form issued by the Ministry of Finance: 02 originals;
b) Passports or any equivalent document of inbound persons certified by customs entry/exit authorities: 01 copy;
c) Entry/exit customs declarations certified by the Customs Sub-department where customs procedures for inbound persons are completed: 01 original;
d) Transport documents, if luggage of inbound passengers are shipped before or after their trips: 01 copy.
Thus, customs documentation for luggage of inbound persons which exceeds the duty-free limit include:
- Customs declaration form issued by the Ministry of Finance: 02 originals;
- Passports or any equivalent document of inbound persons certified by customs entry/exit authorities: 01 copy;
- Entry/exit customs declarations certified by the Customs Sub-department where customs procedures for inbound persons are completed: 01 original;
- Transport documents, if luggage of inbound passengers are shipped before or after their trips: 01 copy.
What are the regulations on the methods of customs supervision in Vietnam?
Pursuant to Article 38 of the 2014 Law on Customs in Vietnam stipulating as follows:
Objects, methods and duration of customs supervision in Vietnam
1. Objects of customs supervision include goods, vehicle and domestic vehicle which transport goods currently subject to customs supervision.
2. Customs supervision shall be conducted by the following methods:
a/ Customs sealing;
b/ Direct supervision by customs officials;
c/ Use of technical devices and equipment.
3. According to risk analysis and assessment results and other information relating to objects of customs supervision, customs authorities shall decide appropriate methods of supervision. When detecting law violation, customs authorities shall conduct physical inspection of goods.
4. Duration of customs supervision:
a/ Imported goods shall be subject to customs supervision from the day on which they arrive at customs operating locations until they are granted clearance, released and brought out of these areas;
b/ Exported goods exempt from physical inspection shall be subject to customs supervision from the day on which they are granted clearance until they are brought out of customs operating locations. Exported goods subject to physical inspection shall be subject to customs supervision from the day on which the physical inspection starts until the goods are brought out of customs operating locations;
c/ Goods in transit shall be subject to customs supervision from the day on which they arrive at the first border checkpoint of importation until they are brought out of the last border checkpoint of exportation;
d/The duration of customs supervision applied to vehicle must comply with Article 68 of this Law.
Thus, customs supervision shall be conducted by the following methods:
- Customs sealing;
- Direct supervision by customs officials;
- Use of technical devices and equipment.
According to risk analysis and assessment results and other information relating to objects of customs supervision, customs authorities shall decide appropriate methods of supervision. When detecting law violation, customs authorities shall conduct physical inspection of goods.
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