What are duty-free allowances of cigarettes for persons exiting and entering Vietnam?

What are duty-free allowances of cigarettes for persons exiting and entering Vietnam?

Based on Article 6 of Decree 134/2016/ND-CP, which provides guidance on the Law on Export and Import duties, the specific provisions are as follows:

Duty-free allowances for luggage

1. Individuals entering the country with a passport or a substitute document (excluding a laissez-passer used for exit and entry), issued by a competent authority of Vietnam or a foreign country, with luggage carried along, sent before or after the trip, shall be exempt from import duties each entry according to the following limits:

a) Alcohol of 20 degrees or more: 1.5 liters or alcohol less than 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.

For alcohol, if the entrant brings a whole bottle, jar, flask, can (abbreviated henceforth as a bottle) with a capacity greater than specified but not exceeding 01 liter, the entire bottle is tax-exempt. In case it exceeds 01 liter, the excess amount must be taxed according to legal regulations;

b) Cigarettes: 200 sticks or shredded tobacco: 250 grams or cigars: 20 sticks;

c) Personal items in quantities and types suitable for the trip's purpose;

d) Other items outside the goods specified at points a, b, and c of this clause (not on the list of prohibited imports, temporary suspension of imports, or conditional imports) with a total customs value not exceeding 10,000,000 Vietnamese Dong;

In cases exceeding the tax-exempt limit, the entrant may select items for duty exemption if carried luggage includes multiple items.

2. Pilots and crew members on international flights; drivers and staff on international trains; officers and crew members working on ships; drivers and Vietnamese workers in neighboring countries sharing a land border with Vietnam are not entitled to the tax-free luggage limit specified at points a, b, and d of clause 1 of this Article for each entry, but every 90 days, they receive a duty exemption once. The limit specified at point a, point b clause 1 of this Article does not apply to persons under 18 years old.

3. Individuals exiting with a passport or substitute document issued by a competent authority of Vietnam or a foreign country, with luggage carried along, sent before or after the trip, not in the list of goods prohibited for export, temporarily suspended for export, or conditionally exported according to the law, are entitled to unlimited tax-free export.

4. duty exemption dossiers are customs dossiers as prescribed by customs law.

5. duty exemption procedures are implemented according to Article 31 of this Decree.

Thus, according to the above regulation, the number of cigarettes exempt from export and import duties for departing and arriving individuals is 200 sticks.

What are duty-free allowances of cigarettes for persons exiting and entering Vietnam? (Image from the Internet)

What are the conditions for cigarette to be entitled to duty exemption for persons exiting and entering Vietnam?

According to clause 1 of Article 6 Decree 134/2016/ND-CP, which provides guidance on the Law on Export and Import duties, the specific provisions are as follows:

Duty-free allowances for luggage

1. Individuals entering with a passport or a substitute document (excluding laissez-passer used for exit and entry), issued by a competent authority of Vietnam or a foreign country, with luggage carried along, sent before or after the trip, shall be exempt from import duties for each entry according to the following limits:

a) Alcohol of 20 degrees or more: 1.5 liters or alcohol less than 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.

For alcohol, if the entrant brings a whole bottle, jar, flask, can (abbreviated henceforth as a bottle) with a capacity greater than specified but not exceeding 01 liter, the entire bottle is tax-exempt. In case it exceeds 01 liter, the excess amount must be taxed according to legal regulations;

b) Cigarettes: 200 sticks or shredded tobacco: 250 grams or cigars: 20 sticks;

c) Personal items in quantities and types suitable for the trip's purpose;

d) Other items outside the goods specified at points a, b, and c of this clause (not on the list of prohibited imports, temporary suspension of imports, or conditional imports) with a total customs value not exceeding 10,000,000 Vietnamese Dong;

In cases exceeding the tax-exempt limit, the entrant may select items for duty exemption if carried luggage includes multiple items.

...

Thus, the condition for cigarette duty exemption when departing or entering is that one must enter with a passport or a substitute document (excluding a laissez-passer used for exit and entry) issued by a competent authority of Vietnam or a foreign country.

When is the export duty and import duty calculated in Vietnam?

According to clause 2, Article 8 of the Law on Export and Import duties 2016, the specific provisions are as follows:

- The export and import duty calculation time is at the time of customs declaration registration.

- For exported and imported goods that are non-taxable, exempt from export and import duties, or subject to quota tariffs but undergo changes to non-taxable status, duty exemption, or quota tariff application according to legal regulations, the duty calculation time is when the new customs declaration is registered.

- The time for customs declaration registration follows the regulations of customs law.