CIRCULAR guiding the implementation of decision No 156/HĐBT and decision No 157/CT 16-5-91 of the Council of Ministers decision No. 156/enforcement dated 16-5-1991 of the Council of Ministers on the amendment of dietary supplements for goods, exchange of labor cooperation, collaboration experts , work, study abroad bring or send on water and decision No. 157-CT 16-5-1991 Chairman of the Council of Ministers about the regime for goods and foreign currency of Vietnamese carry when on the water, visit families and of Vietnam who settled abroad send home to help relatives. The Ministry of Finance shall guide the implementation of the specific provisions in the aforementioned decision are as follows: i. for PEOPLE GOING to the LABOR COOPERATION, collaboration, LEARNING SPECIALISTS, the WORK abroad.
1. On the subject of import tax exemption for Africa trade: according to the provisions of article 1 and article 3 of decision No 156/dated 16-5-1991 of the Council of Ministers, then the individual citizens of the State are sent to Vietnam for cooperation workers, professional collaboration, and learning the short term or long term without distinction in the water would , shall be exempt from import tax Africa trade for goods carried or sent on water under the tax exemption limit: 2. On the level of tax and the method of identification: a) the number of times to send or carry the goods on water are tax: in time the State sent the labor cooperation , collaboration experts, the work, study abroad each year (calculated according to the calendar year from 1 January to 31-12) not carry or send goods on water multiple times only to be tax free (bring or send the item about the first of the year).
For those who have time abroad many years and years ago does not send or carry the goods on water shall henceforth also be tax free once a year by sending or carrying goods on water.
b) tax-exempt goods norms: norm tax-exempt goods in each send or bring about tax exempt countries said in point a above include norm according to items and norms according to the value of the goods, namely: If the goods carried or sent on water is 2 car air gear or television and video are tax-free 1 motorcycle or a television and a top video. Where the rows are only 1 tv or 1 video then be tax free tv or the video head 2, depending on the choice of shippers and other items if allowed to import to import non-tax trade (for those items contained in tariffs).
If the goods carried or sent on the water there is a 2 car air gear and television, video, the shippers are tax deductible according to the value of the shipment, according to the following rates (the number of remaining rows to import African trade tax).
Worth 1000 DOLLARS for imports.
$500 worth of goods for import restrictions.
The case of the shipment have both kinds of encouragement and restriction of imports, the shippers are choosing one of the two aforementioned duty free quota. If both types of cargo carried or sent back are not enough according to the level of this tax are included both to insufficient quota to tax free. Inclusively 2 categories are determined by the rate of 1 USD limit by 2 USD row imports.
Ex: Mr. Nguyen Van A go in labor cooperation in Germany, in the year has sent the first shipment is valued at $1200 in which 800 USD is found encouraging imports and 400 USD is limited goods imported.
If you select A tax free goods is found encouraging import then in addition to 800 USD imports goods are tax free, then he A longer review tax free for 100 USD = ($ 1000-800 USD)/2 limit imports. So the total value of the goods are tax free, he's A is 900 USD.
Conversely, if you select A limit import duty free goods is then according to the ratio 1/2 outside rows imports worth $400, he A was also considering tax free for 200 USD = (500 USD 400-USD) x 2 is worth of imports. So the total value of the goods are tax free, he's A is 600 USD.
c) method determines the level of duty free goods: the base lists the items carried or sent on has according to official statistics encourage imports, imports goods (category 2 goods due to The commercial rules). Base price-taxable goods imported by the Trade Ministry of finance Africa issued, customs authority calculated the value for these items have been statistics. At the same time the base tax rates between the Vietnam and USD at the time of check out the goods and the tax free limit to determine total tax exemption worth in Vietnam.
On the basis of the above mentioned bases on request of shippers and customs for screening to determine the specific amount of the items is the norm for shippers.
d) About tax time and capturing two-wheeled vehicles with regard to air, television and video; Within 3 months from the date of 20 May 1991 onwards for number 2 cake, television and video beyond the norm when arriving at the gate, the owner or the consignee to pay the import tax Africa trade. Since 21 August 1991 onwards, the entire number of two-wheeled motor vehicles, television sets and video carries on beyond the norm is considered unauthorized imports and seized for disposal according to the prevailing regulations.
3. Bringing or sending of foreign currency to purchase duty free: in accordance with decision No. 156-dated 16-5-1991 of the Council of Ministers, the whole travel Vietnam labor people, professionals, or abroad is the norm have the instructions above.
For the Vietnam labor in Iraq recently about water, still be tax free purchase as specified in point 4 No. 1058-PPLT on 9-4-1991 by the Office of the Council of Ministers. The sales tax exemption for these objects is done in the spirit of no. 406-TC-TCT/NV3 on 30-5-1991 of the General Department of taxation.
Private Vietnam labor in Germany were about the country before August 20-5-1991 front suspension, pending resolution of the undertakings HĐBT.
 
II. For GOODS of VIETNAMESE CARRY when on WATER and FAMILY VISITS of VIETNAMESE who SETTLED abroad SEND ABOUT HELPING a loved one.
1. In accordance with decision No. 157-CT 16-5-1991 Chairman of the Council of Ministers, all the goods imported by the Vietnamese to bring when visiting family and country of Vietnam who settled abroad send about helping a loved one then have to import non-tax trade and customs fees. When the family visits the country are under no imported taxes for luggage and personal belongings according to standard rules of customs.
2. imported tax for goods trade Africa allowed import of objects on is done in accordance with the provisions of Decree No. 391-dated 9-11-1990 of the Council of Ministers and circular No. 62-TCT/CT on 10-12-1990 of the Ministry of finance. For those goods is supplies, machinery and equipment production of the Vietnamese and Vietnam who settled abroad bring about water, based on the policy of encouraging imports by the State in each time period, the Ministry of finance will consider tax exemptions Africa trade for each specific case.
 
III. IMPLEMENTATION 1. The tax exemption for goods carried or sent on Vietnam's labour go, professional collaboration and learning abroad about due to customs organizations make the correct tax exemption limit stipulated in decision No. 156-HĐBT and this circular.

The Ministry of finance allocated to the Directorate coordinated tax tracking, check the implementation of the provisions of the customs sector.
2. This circular replaces previous guidance documents of the Ministry of finance about the import tax for goods imported by objects on the./.