DECISION

ON THE LEVEL OF VALUE OF IMPORTS SENT VIA THE EXPRESS DELIVERY SERVICE WHICH ARE EXEMPT FROM DUTY AND TAX

THE PRIME MINISTER

Pursuant the December 25, 2001 Law on Organization of the Government;
Pursuant to the May 18, 1973 International Convention on the Simplification and Harmonization of Customs Procedures and the June 26, 1999 Protocol Amending the International Convention on Simplification and Harmonization of Customs Procedures;
Pursuant to the June 14, 2005 Law on Conclusion, Accession to, and Implementation of Treaties;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the Government's Decree No. 87/ 2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
At the proposal of the Minister of Finance,

DECIDES:

Article 1. Imports valued at VND 1,000,000 (one million dong) or less which are sent via the express delivery service are exempt from import duty and value-added tax.

For imports valued at over VND 1,000,000 (one million dong) which are sent via the express delivery service, import duty and value-added tax shall be paid according to law.

Article 2. To assign the Ministry of Finance to, based on the practical situation in each period, decide to adjust the level prescribed in Article 1 of this Decision by at most 20%, in line with the administrative reform policy and international practice. Any adjustment of the level specified in Article 1 of this Decision by more than 20% shall be submitted by the Ministry of Finance to the Prime Minister for decision.

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Article 4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of provincial-level People's Committees and concerned organizations and individuals shall implement this Decision.-

PRIME MINISTER




Nguyen Tan Dung

Quyết định 78/2010/QĐ-TTg về mức giá trị hàng hóa nhập khẩu gửi qua dịch vụ chuyển phát nhanh được miễn thuế do Thủ tướng Chính phủ ban hành