On May 19, 2017, the Ministry of Finance issued Circular 52/2017/TT-BTC amending Circular 120/2015/TT-BTC dated August 14, 2018, stipulating the customs declaration form for individuals exiting and entering (XNC) with several noteworthy contents, effective from July 10, 2017.
According to Circular 52/2017/TT-BTC, travelers must declare customs if they carry taxable goods including: alcohol over 20 degrees exceeding 1.5 liters or alcohol under 20 degrees exceeding 2 liters, or alcoholic beverages, beer exceeding 3 liters; cigarettes exceeding 200 pieces or cigars exceeding 20 pieces or shredded tobacco exceeding 250 grams; other items with a total value of over 10 million Vietnamese Dong.
For travelers carrying gold, Circular 52 specifies four cases that require a customs declaration as follows:
First, travelers with passports carrying gold jewelry and artistry with a total weight of 300 grams or more;
Second, travelers with border laissez-passers, entry-exit laissez-passers, or border ID cards wearing gold jewelry and artistry for personal adornment such as rings, necklaces, bracelets, earrings, pins, and other jewelry with a total weight of 300 grams or more;
Third, foreigners permitted to reside in Vietnam when entering the country carrying raw gold, gold bars, gold jewelry, and artistry with a total weight of 300 grams or more;
Fourth, Vietnamese nationals permitted to reside abroad when exiting the country carrying raw gold, gold bars, gold jewelry, and artistry with a total weight of 300 grams or more.
The Circular also specifies that in cases where travelers have goods or luggage subjected to specialized management and inspection, customs officials will base their actions on the export-import permission documents from specialized management agencies or the inspection results from specialized inspectors to match with the travelers' goods.
However, in cases where the information of goods and luggage being inspected does not match the permission documents, or the inspection results documents, or in cases where the travelers fail to present the permission documents or inspection results documents, such goods and luggage will be required to be stored in the customs warehouse at the border checkpoint and will be handled according to the current regulations.
Source: Finance Magazine
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