Official Dispatch No. 2003/TCHQ-GSQL dated April 24, 2012 of the General Department of Customs on on tamping cigarettes and cigars imported as a gift or presents sent in postal, parcels

To: Customs Departments of provinces and cities.

Implementing the direction of Leader of the Ministry of Finance on Stamping cigarettes and cigars imported as gift or presents sent in postal, parcels, General Department of Customs has some guidance as follows:

1. The number of cigarettes and cigars imported as gift or presents sent in postal, parcels which are tax-exempt (specified in Decree No. 66/2002/ND-CP dated July 1^st, 2002) shall not be exporting stamped.
2. If there’s any case imports exceed the tax exemption (specified in Decree No. 66/2002/ND-CP dated July 1^st, 2002), Customs Departments of provinces and cities must strictly handle under the provisions of law.

Recommend Customs Departments of provinces and cities follow above contents and report immediately to General Department of Customs for direction if there’s any trouble in implementing.

FOR THE GENERAL DIRECTORATE

DEPUTY GENERAL DIRECTORATE

Vũ Ngọc Anh