On April 12th 2012,The Government promulgated Decree No. 32/2012/ND-CP on management of exported and imported cultural products for non-trade. This Decree does not cover regulations on export and import of publications, newspapers and magazines not aimed at business. Export and import of publications, newspapers, magazines, shall comply with the law on press and publication.

Export and import activities of cultural products for non-trade (hereinafter referred to as export and import of cultural products) means taking cultural products from Vietnam abroad, from overseas into Vietnam through border gate, internet or other ways for purpose of personal use, donation, inheritance, exhibition, competition, cooperation and exchange, seminars, festivals, aid, dissemination or other purposes other than commercial profit.

Cultural products include: sound recordings, video recordings; these kinds of films, tapes, floppy disks, hard disks, optical disc recorded; the audio-visual technology products already recorded in writing information, audio, or images; works with pictures, applied art, paintings, photography; cultural heritage objects and products related to intangible cultural heritage.

Individuals and organizations who export or import cultural products are obligated to pay taxes, fees and charges under the provisions of tax legislation and fees.

The Decree stipulates procedure for export of cultural products as follows:

Individuals and organizations whose exported cultural products have been produced, published, disseminated and legally circulated in the territory will not have to apply for license of State Administration of Cultural and sports and tourism when they export their products but make customs procedures only under the provisions of the law on customs, except where otherwise provided by law.

If it is necessary to examine contents of cultural products, the customs offices will request inspection of the Ministry of Culture, Sport and Tourism or the Department of Culture, Sport and Tourism where cultural products are exported. Inspection Report is a basic for customs offices to make decision of clearance procedure.

Films of agencies, organizations or films made in cooperation with foreign producers which have been unpublished or disseminated yet; relics, antiques and national treasures to be subject to inspection by state management of cultural goods, sports and tourism before exported. State administration agency of cultures, sports and tourism is responsible for assessment of cultural products exports at request of customs authorities and individuals or organizations. Inspection Report is basis for customs offices to make decision for export procedure.

* Import customs procedure of cultural products:

- Import License of cultural products by the State administration agency on culture, sports and tourism.

- Following cultural products are not required Import License of cultural products by the State administration agency on culture, sports and tourism:

+ Cultural products are materials for seminars, international conferences which have been permitted by Vietnam authorities. Written permission for organizing these seminars and international conferences is basis for the customs office who shall carry out import procedures;
+ Cultural products with license have been published, disseminated or released by the competent authorities in accordance with the laws of Vietnam;
+ Cultural products as movable assets of individuals and organizations;
+ Cultural products brought in the baggage by entry;
+ Cultural products  as gifts or donations are valued on the tax-exempt under the provisions of law.

Where it is necessary to examine the contents of cultural products, the customs offices where import procedures are made request inspection of the State management agency on culture, sports and tourism. Test report as a basis for customs office to solve import procedures.

In addition, The Decree also prohibits export and import of following cultural products:

Products with content against the socialist Republic of Vietnam, to destroy the national unity; its content to promote violence, propagandize aggression, sow hatred among nations and peoples; stimulate obscene, depravity and crime; Those containing state secrets; have false information content, distorting history, negating revolutionary achievements; offending great people, national heroes, slanderously insult to the organization's reputation, honor and dignity of citizens, the other cultural products prohibited to be posed, disseminated and circulated by Vietnam law.

Ministry of Finance is responsible for directing and guiding customs officers to implement procedures of imported and exported cultural products; coordinating to test, inspect and handle violations, settle complaints and denunciations with import and export activities of cultural products.