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CIRCULAR No. 08/2010/TT-BTC: Limits on duty-free goods at border gates

As guided in Finance Ministry Circular No. 08/2010/TT-BTC of January 14, from February 28 to December 31, 2012, duty-free sale of goods will be permitted for visitors to non-tariff areas within border-gate economic zones.

Within a day, each visitor may buy and bring, without having to pay import duty, value-added tax and excise tax, duty-free imports valued at no more than VND 500,000 into the inland, except the value of cigarettes, beer and spirits of all kinds on the list of goods restricted from duty-free sale. However, those aged 18 years or older may buy these items only once a month, provided the bought value does not exceed VND 500,000.

The new regulation is issued in furtherance of Clause 4, Article 21 of Prime Minister Decision No. 33/2009/QD-TTg of March 2, 2009, on financial mechanisms and policies applicable to border-gate economic zones.-

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