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  • Quy định về hàng xách tay miễn thuế

  • Thủ tướng Chính phủ ban hành Quyết định số 31/2015/QĐ-Ttg ngày 04/8/2015 về mức hành lý, tài sản di chuyển, quá biếu, quà tặng, hàng mẫu được miễn thuế

  • Tuesday, 18 August 2015, 08:29:12 AM
  • Quyết định này của Thủ tướng Chính phủ quy định về:

    • Định mức hành lý của người nhập cảnh qua các cửa khẩu quốc tế Việt Nam bằng hộ chiếu, giấy tờ có giá trị xuất cảnh, nhập cảnh do cơ quan có thẩm quyền của Việt Nam cấp hoặc Hộ chiếu, giấy tờ đi lại quốc tế do cơ quan có thẩm quyền của nước ngoài cấp;

    • Định mức hàng hóa là tài sản di chuyển nhập khẩu;

    • Định mức quà biếu, quà tặng, hàng mẫu của tổ chức, cá nhân nước ngoài cho tổ chức, cá nhân Việt Nam và ngược lại.

    Quyết định này không áp dụng đối với:

    - Việc tạm nhập khẩu, tái xuất khẩu, tiêu hủy, chuyển nhượng xe ô tô, xe mô tô của đối tượng được hưởng quyền ưu đãi, miễn trừ tại Việt Nam;

    - Việc tạm nhập khẩu, nhập khẩu hoặc mua hàng miễn thuế tại Việt Nam, xuất khẩu, tái xuất khẩu, chuyển nhượng và tiêu hủy những vật dụng cần thiết phục vụ cho nhu cầu công tác và sinh hoạt của các cơ quan đại diện ngoại giao, cơ quan lãnh sự và cơ quan đại diện các tổ chức quốc tế được hưởng quyền ưu đãi, miễn trừ tại Việt Nam;

    - Tài sản di chuyển của chuyên gia nước ngoài thực hiện chương trình, dự án ODA tại Việt Nam.

    Đối tượng áp dụng:

    -  Đối với hành lý miễn thuế: Người nhập cảnh.

    - Đối với tài sản di chuyển:

    + Người nước ngoài đến công tác, làm việc tại Việt Nam;

    + Tổ chức, công dân Việt Nam kết thúc kinh doanh, làm việc ở nước ngoài về nước;

    + Công dân Việt Nam định cư ở nước ngoài đã được giải quyết đăng ký thường trú tại Việt Nam;

    + Nguời Việt Nam định cư ở nước ngoài là trí thức, chuyên gia, công nhân lành nghề về nước làm việc trong thời gian từ một năm trở lên theo lời mời của cơ quan Nhà nước Việt Nam.

    - Đối với quà biếu, quà tặng, hàng mẫu: Tổ chức, công dân Việt Nam (không bao gồm người Việt Nam cư trú tại nước ngoài).

    - Cơ quan Hải quan, công chức hải quan và cơ quan khác của Nhà nước có chức năng, nhiệm vụ quản lý đối với hành lý, hàng hóa là tài sản di chuyển, hàng quà biếu, quà tặng, hàng mẫu.

    VĂN PHÒNG LUẬT SƯ DOANH GIA

    Điện thoại: 0438.717.828 – 090.474.9996;

    www.luatdoanhgia.vnwww.luatdoanhnghiepvn.vn

    Email: luatdoanhgia@gmail.comHotline: 0904.779997;

    Tại Hà Nội: Số 43/2 Ngọc Thụy, P. Ngọc Thụy, Q. Long Biên;

    Tại TPHCM: Số 66 Lý Tự Trọng, phường Bến Thành, Quận 1;

    Tại Hải Phòng: Số 3/2B, ngõ 41 Thư Trung, P. Đằng Lâm. Quận Hải An;

    Liên kết: tranh chấp lao động, hợp đồng đấu giá

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