What is the duty-free allowance for the luggage of people entering or exiting Vietnam?

What is the duty-free allowance for the luggage of people entering or exiting Vietnam?

As per Article 6 of Decree 134/2016/ND-CP which guides the Law on export tax, import tax, the duty-free allowance for the luggage of people entering or exiting Vietnam is prescribed as follows:

* In case of entry:

Persons entering with a passport or passport substitute (excluding the laissez-passer used for exiting, entering), issued by a competent government authority of Vietnam or a foreign country, and carrying personal, pre-shipped, or post-shipped luggage are exempt from import duty each entry as per the following allowances:

(1) Alcohol with an alcohol volume of 20 degrees or more: 1.5 liters or alcohol below 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.

For alcohol, if the entrant carries whole bottles, jars, cans (hereafter abbreviated as bottles) with a capacity greater than prescribed but not exceeding 1 liter, the entire bottle is duty-exempt. If it exceeds 1 liter, the excess portion is subject to tax as per legal regulations;

(2) 200 cigarettes or 250 grams of tobacco or 20 cigars;

(3) Personal items with quantities and types suitable for the purpose of the trip;

(4) Other foreign items (not on the banned, temporarily suspended, or conditionally imported goods list) with a total customs value not exceeding 10,000,000 Vietnamese Dong;

In cases where the allowance is exceeded, entrants may choose items for duty exemption if the luggage includes multiple items.

Note: Operators of aircraft and service staff on international flights; operators and service staff on international trains; officers and crew on ships; drivers, Vietnamese workers working in neighboring countries sharing land borders with Vietnam do not enjoy the duty-free luggage allowance as stated at points (1), (2) and (4) for each entry, but are eligible for duty exemption once every 90 days.

The mentioned duty exemptions for alcohol and cigarettes do not apply to persons under 18 years of age.

* In case of exit

Persons exiting with a passport or passport substitute issued by a competent government authority of Vietnam or a foreign country, carrying personal, pre-shipped, or post-shipped luggage, not listed under banned, temporarily suspended, or conditionally exported goods as per legal regulations, are granted export duty exemption without limit on the allowance.

Thus, according to the above regulation, only import goods allowances exist, whereas luggage of exiting individuals not listed under banned, temporarily suspended, or conditionally exported goods as per legal regulations, are granted export duty exemption without limit.

What is the duty-free allowance for the luggage of people entering or exiting Vietnam? (Image from the Internet)

What does the duty-free dossier for the luggage of people entering or exiting Vietnam include?

Based on clause 4, Article 6 of Decree 134/2016/ND-CP, the duty-free dossier is a customs dossier as per customs law.

Accordingly, in clause 1, Article 24 of the Law on Customs 2014, the customs dossier includes:

- Customs declaration or documents substituting the customs declaration;

- Relevant documents.

Depending on each case, the customs declarant must submit or present purchase contracts, commercial invoices, transportation documents, certificates of origin of goods, export or import licenses, notification of inspection results or exemption from specialized inspection, and other documents related to the goods as required by the relevant law.

What is the duty-free procedure for the luggage of people entering or exiting Vietnam?

According to clause 5, Article 6 of Decree 134/2016/ND-CP, the duty-free procedure for the luggage of people entering or exiting Vietnam is carried out as per Article 31 of Decree 134/2016/ND-CP (amended by clause 14, Article 1 of Decree 18/2021/ND-CP) regarding duty-free procedures as follows:

Step 1: Declare duty-free status during customs procedures

Taxpayers self-determine and declare goods and the amount of tax exempted (excluding the amount payable for export and import goods for processing supplied by the processing party) on the customs declaration while completing customs procedures, bearing legal responsibility for the declaration content.

Step 2: Customs authority processes the dossier

- The customs authority where customs procedures are conducted bases on the duty-free dossier, compares it with current regulations to grant duty exemption as prescribed.

- If imported goods are determined not to be exempt as declared, taxes are collected and violations penalized (if applicable) according to regulations.

Step 3: Process data for duty-free goods

- The electronic data processing system automatically deducts from the quantity of goods exported, imported in correspondence with the goods quantity in the duty-free list.

- If a paper duty-free list is notified, the customs authority updates and deducts from the exported, imported quantity corresponding to the quantity in the duty-free list.

- For duty-free imported goods by assembly, lines, the taxpayer must complete customs procedures at the customs authority where machinery, equipment installation is located. Upon customs declaration registration, the taxpayer details goods on the customs declaration.

If unable to detail on the customs declaration, the taxpayer draws a detailed list of imported goods according to information criteria specified in Form No. 04 Appendix VIIa issued together with Decree 134/2016/ND-CP via the Electronic data processing system or Form No. 15 Appendix VII attached to Decree 134/2016/ND-CP and encloses the customs declaration.

Within 15 days from the completion of the final shipment importation of each assembly, line, the taxpayer must notify the customs authority where the duty-free list was reported as per information criteria specified in Form No. 05 Appendix VIIa issued with Decree 134/2016/ND-CP via the Electronic data processing system or Form No. 16 Appendix VII attached to Decree 134/2016/ND-CP.