Circular 42/2012/TT-BCT of the Ministry of Industry and Trade on the list of goods permitted to be imported
Only goods permitted to be imported in the form of trade, exchange of border residents when including in the list specified in Circular 42/2012/TT-BCT.
The list has added some new items compared with the previous regulation such as: smoked fish, rice noodles, vermicelli, children’s apparel accessories, refractory ceramic materials, circuit breakers, fuses.
Goods in the list are free from import duties and other taxes (if any) with a value of not exceed 2 million VND/person/day/time.
Where it is necessary to prevent cross-border epidemics or national food security, there will be able to ban the imports of some items in the above list.
Similarly, in the cases that needs to promote production or due to the effects of natural disasters, epidemics, there will be able to import and enjoy the tax-free allowance for some items that not in the list.
Circular takes effect from March 1st 2013 and replaces Circular 10/2010/TT-BCT.