Customs procedures for luggage of people entering the country that exceed the duty-free limit; Luggage of people entering the country sent before or after the 2024 trip
1. Baggage of people entering the country exceeding the tax exemption limit, sent before or after the trip must go through customs procedures according to the provisions of Section 5 Chapter III Decree No. 08/2015/ND-CP dated January 21, 2015 and amendments and supplements. in Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government.
2. Customs documents include:
a) Customs declaration according to the form issued by the Ministry of Finance: 02 originals;
b) Passport or passport replacement document with confirmation stamp of the immigration agency for the person entering the country: 01 photocopy;
c) Immigration declaration certified by the Customs Branch where entry procedures are carried out for people entering the country: 01 original copy;
d) Transport documents in case the luggage of the person entering the country is sent before or after the trip: 01 photocopy.
3. Customs authorities carry out physical inspection of goods to apply imported goods management policies and tax policies according to the provisions of law.
4. Persons entering the country shall carry out customs procedures for luggage sent before or after the trip within no more than 30 days from the date the luggage arrives at the border gate.
5. Luggage of people entering the country has a total customs value exceeding the duty-free limit specified in Point d, Clause 1, Article 6 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government. details a number of articles and measures to implement the Law on export tax and import tax and are on the list of goods that require an import license or are subject to specialized inspection according to the provisions of law, with a total customs value. Customs clearance not exceeding 20,000,000 VND or luggage being whole items or product units with a total customs value exceeding 20,000,000 VND when carrying out import procedures, no import license or documents are required. Notification of specialized inspection results.
6. Luggage of people entering the country is on the list of items requiring an import license or subject to specialized inspection according to the provisions of law with a total value exceeding the prescribed limit of 20,000,000 VND, at the time of entry. At the point of import procedures, the person entering the country must have a goods import permit or a written notification of specialized inspection results.
In case there is no import license or written notification of specialized inspection results, the Customs agency will handle the case according to regulations.
7. When carrying out luggage import procedures, if the person entering the country does not have a customs declaration for people on exit or entry, the import duty-free luggage standards as prescribed in Clause 1, Article 6 of the Decree will not apply. Decree No. 134/2016/ND-CP and implement management policies for imported goods.
Legal grounds:
1. Article 60 Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control.
2. Clause 31 Article 1 Decree No. 59/2018/ND-CP dated April 20, 2018 on amending and supplementing a number of articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures. customs clearance, inspection, supervision, and customs control.
