Luggage allowances of persons on entry such as liquor and alcoholic beverages, tobacco, personal belongings with the total value is VND 10,000,000 (ten million) at most shall be exempted from import duty is the important content prescribed at the Decision No. 31/2015/QD-TTg dated August 04, 2015 of the Prime Minister on allowances of luggage, personal effects, gifts and sample goods exempted from duty, considered for tax exemption or not subject to tax.
Also in accordance with this Decision, liquor and alcoholic beverages; liquor containing 22% or more of alcohol by content: 1.5 liters; liquor containing less than 22% of alcohol by content: 2 liters; alcoholic beverages, beer: 3 liters; cigarette: 200 cigarettes; cigar: 100 cigars; tobacco: 500 grams are luggage allowances exempted from import duty and not subject to excise tax and value-added tax of persons on entry; particularly, persons entering the country on a regular basis are entitled to the duty-free luggage allowances only once every 90 days, but not upon each entry.
Similarly, gifts entitled to duty-free treatment must be articles outside the list of goods prohibited or suspended from import or export and the list of excise tax-liable goods (excluding gifts used for security and national defense purposes). Gifts given by foreign organizations or individuals to Vietnamese individuals; gifts given by Vietnamese organizations or individuals to individuals abroad valued at VND 2,000,000 (two million) at most or valued at more than VND 2,000,000 (two million) but subject to a total tax of under VND 200,000 (two hundred thousand) are exempted from import or export duty and not subject to value-added tax.
For automobiles (used or brand-new) imported for use during working time in Vietnam, 1 (one) automobile is import duty-free and not subject to excise tax and value-added tax. Used automobiles must be technically qualified for import in Vietnam as prescribed by law. Owners shall re-export their automobiles upon the end of their working time in Vietnam; if selling their automobiles to other organizations and individuals in Vietnam, they shall pay taxes and comply with regulations applicable to imported used automobiles. If wishing to have their used automobiles kept in Vietnam for use in the next working term, owners must have a written certification of a competent Vietnamese agency inviting them to work in the country.
This Decision takes effect on October 1, 2015.
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