CIRCULAR of the MINISTRY of FINANCE regulates level of export taxes, import duties and the management regime for import and export goods as gifts, gifts to enforce Decree No. 110/dated 31 March 1992 of the Council of Ministers detailed rules implementing the law on the export Tax, import tax Ministry of finance, regulation and guidance about tax free export, import tax and management mode for goods exported, imported as gifts, gifts as follows: i. the CASE of GOODS EXPORTED, imported GOODS are GIFTS, gifts SUBJECT to REVIEW TAX EXEMPTIONS to import and export goods as gifts , gifts to consider tax exemptions as specified in paragraph 4 to article 13 of Decree 110-dated 31 March 1992 of the Council of Ministers is allowed to export goods, imports of non-business purposes to include the following cases: 1. for export : a. goods allowed export of institutions, Vietnam provided to individuals to organizations, individual foreign countries.
b. goods of organizations or individuals who are foreign organizations, personal presentation, donation Vietnam when in work, travel, visiting relatives in Vietnam are allowed to export abroad.
c. Organization of Vietnam launched foreign fairs, exhibitions, ad then used for courtesy, donate to organizations, individual foreign countries.
2. for imports of the goods: a. held, foreign individuals are allowed to donate to the Organization, courtesy, personal Vietnam.
b. the goods of the institutions, foreign individuals are allowed to temporarily enter Vietnam to attend the exhibition but do not re-export that permission to make gifts, souvenirs for organizations and individuals, Vietnam.
c. goods of the institutions, foreign individuals are allowed to import into Vietnam to make samples, advertising then ask permission to quality, donate to organizations and individuals, Vietnam.
d. the goods of the institutions, foreign individuals are allowed to import into Vietnam with the aim of making awards in the competitions on sports, culture, art ... e. Goods of the subjects entitled to tax exemption and temporary import, re-export but not re-export that allowed courtesy, donated to the Organization personal, Vietnam.
II. The GOODS IMPORTED In The FOLLOWING CASES DO NOT BELONG To An EXEMPTION UNDER TAX GIFTS, Gifts 1. The goods of the State elections of the personal travel, study abroad bring or send home follow the norms of the Council of Ministers tax exemption regulations.
2. Goods of individual institutions are State election travel, overseas study was organizations, foreign individuals offering to bring or send home.
3. Goods of Vietnam who settled abroad send back to relatives in Vietnam under the regime prescribed in decision No. 157-CT 16-5-1991 Chairman of the Council of Ministers. Some special cases of sending medicines to relatives in case of need, send help to relatives as a family with the revolution, wounded soldiers, an elderly non-refuge of the local authorities will be the Ministry of finance to consider settling the case.
 
III. SPECIFY EXEMPTION, REMISSION 1. For export: a. review tax Rates for export as gifts, gifts in the cases specified in point 1 section I of this circular shall be as follows: for as gifts the gifts of individual institutions, Vietnam for the foreign organizations have the value of the goods does not exceed US $3000 (three thousand us dollars), tax exempt export.
For goods as gifts, gifts of personal Vietnam, Organization for foreign individuals valued the goods does not exceed $100 (one hundred us dollars) are tax free export.
b. the value of the goods as gifts, gifts are determined by the minimum tax rates of the Ministry of finance regulations.
c. with regard to the Organization, individuals are sent to state public works, study abroad personal baggage allowance if carrying the goods do gifts, gifts for the institutions, foreign individuals also enjoy duty free quota standards mentioned above.
d. the goods as gifts, gifts exceeding the exemption at the point a and b on the export tax to be paid on the full value of the goods as gifts, gifts.
2. for imports: the level of tax exemption for imported goods as gifts, gifts in the cases specified in point 2 section I of this circular shall be as follows: a. for goods as gifts, gifts of the institutions, foreign individuals donate to organizations that Vietnam has the the value of the goods does not exceed $3,000 (three thousand us dollars), the be imported duty free.
b. as gifts, gifts of the institutions, foreign individuals donate for personal Vietnam with the value of the goods does not exceed $100 (one hundred us dollars) shall be exempt from import tax. Case goods donation records sent to individuals but the fact is donated to the Organization (of the Organization) and such goods by organizations that manage and use the tax rate to be applied as provided for in point a above.
c. the value of the goods as gifts, a gift is defined as the minimum import tax of the financial regulation.
d. the goods as gifts, gifts exceeding the exemption level in points a and b on the import tax to be paid on the full value of the goods as gifts, gifts and just be considered tax free in the following cases: for the unit order gifts gift is the administrative agency , career, social unions agencies work by funding the budget allocated, if there is demand and is the governing body for superior reception to use. In this case the unit must keep rising budget section level assets including tax and must manage, use according to the current mode of property management agency from funding the budget allocated. All units use the wrong case with complete access to all modes of taxation has been waived.
e. with respect to the goods of the institutions, foreign individuals are allowed to temporarily enter Vietnam to attend Expo or entered Vietnam to make samples, advertising but then not re-export that make gifts, gifts to organizations and individuals, Vietnam is considering the tax exemption in the following cases : The goods used as gifts, souvenirs for guests to visit the fair, exhibitors have low values from 5 USD/1 or fewer items and the total value of the imports used to donate no more than $3,000, courtesy.
The goods are odd, the single product that shippers to economic institutions in the country to do research sample production, to introduce the ad, not counting high or low value.
All other circumstances must pay tax according to the current tariff imports.
g. for goods of the institutions, foreign individuals are allowed to import into Vietnam to make awards in the competitions on sports, culture, the arts ... are under no imported tax for goods used as prizes are worth no more than 200 USD/1 win (for individuals) and $3,000/award (for organizations) and the total value of the imports used to do awards do not exceed the total value of the prizes in kind. The other cases are required to pay tax under the current tax courtesy imports.

h. for the individual foreigners allowed to enter Vietnam in addition to a personal baggage allowance are also allowed to bring duty-free import of goods worth no more than $100 to do gifts, mementos for organizations or individuals to Vietnam.
In addition, individual organizations and foreigners are allowed to enter Vietnam brought goods to make gifts to organizations and individuals, Vietnam, the number of goods are not allowed to import duty-free under gifts rule. Organisations, pop, Vietnam gifts personalized is audience enjoy duty free regime gifts, gifts to do the procedure, reduce the import tax exemption according to the regulations.
IV. MANAGEMENT REGIMES And TAX EXEMPTION PROCEDURE 1. Management mode: as gifts, gifts of organizations and individuals abroad for the Organization of Vietnam are the property of the unit is responsible for management and use in accordance with the current regulation mode.
2. procedures for review of tax exemptions.
The Organization, individuals applying for the exemption, the tax reduction for imported goods as gifts, the gift must implement procedures specified in point 4 V circular No. 08-TC, TCT on 31-3-1992 of the Ministry of Finance shall guide the implementation of Decree No. 110-dated 31 March 1992 of the Council of Ministers about export tax , import tax.
 
V. EFFECTIVE IMPLEMENTATION of this circular are effective from the date of signing. All previous provisions contrary to this circular are repealed.