In case of the removal of household registration books, what papers should be used for those who return to Vietnam from abroad to have personal belongings exempt from import duties?
- Are items brought from abroad to Vietnam considered personal belongings eligible for import duty exemption?
- Who is exempt from import duties on personal belongings?
- In case of the removal of household registration books, what papers should be used for those who return to Vietnam from abroad to have personal belongings exempt from import duties?
Are items brought from abroad to Vietnam considered personal belongings eligible for import duty exemption?
According to the provisions of Clause 20, Article 4 of the 2014 Law on Customs of Vietnam, the definition of personal belongings is as follows:
Interpretation of terms
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20. Personal belongings means items or equipment used for daily lives and work of individuals, families and organizations which they may bring with them when they no longer reside or terminate their operation in Vietnam or abroad.
According to that, personal belongings means items or equipment used for daily lives and work of individuals, families and organizations which they may bring with them when they no longer reside or terminate their operation in Vietnam or abroad.
Regarding the issue of whether personal belongings is eligible for import and export duty exemption in Vietnam, Article 16 of the 2016 Law on Export and Import Duties of Vietnam stipulates as follows:
Duty exemption in Vietnam
1. Exported or imported goods of foreign entities granted diplomatic immunity and privileges in Vietnam within the allowance under an international treaty to which Socialist Republic of Vietnam is a signatory; luggage within the tax-free allowance of inbound and outbound passengers; imports to be sold at duty-free shops.
2. Personal belongings, gifts from foreign entities to Vietnamese entities and vice versa within the tax-free allowance.
If the quantity or value of personal belongings or gifts exceeds the tax-free allowance, the excess amount or value shall be taxed, unless the recipient is an entity funded by state budget and permitted by a competent authority to receive them or they are meant to serve humanitarian or charitable purposes.
3. Goods traded across the border of border residents on the List of goods and within the tax-free allowance serving the manufacturing or consumption by border residents.
Goods that are purchased or transported within the tax-free allowance but do not serve the manufacturing or consumption by border residents, exports and imports of foreign traders permitted to be sold at bordering markets shall be taxed.
4. Goods exempt from export and import duties under international treaties to which Socialist Republic of Vietnam is a signatory.
5. Goods whose value or tax payable is below the minimum level.
6. Imported raw materials, supplies, components serving processing of exports; finished products imported to be fixed on processed products; outward processing products.
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Thus, items brought from abroad to Vietnam are considered personal belongings and are exempt from import duties as prescribed in Clause 2, Article 16 of the 2016 Law on Export and Import Duties of Vietnam.
Who is exempt from import duties on personal belongings?
According to the provisions of Clauses 1 and 2, Article 7 of Decree 134/2016/ND-CP on duty exemption for personal belongings, specifically as follows:
Exemption of duties on belongings
1. The following organizations and individuals shall have their belongings defined in Clause 20 Article 4 of the Law on Customs Goods exempt from export and import duties as prescribed in Clause 2 Article 16 of the Law on Export and import duties:
a) Foreigners, Vietnamese citizens who reside overseas and work in Vietnam for at least 12 months;
b) Vietnamese organizations and citizens that operate or work oversea for at least 12 months and then return to Vietnam;
c) Vietnamese citizens who reside overseas and have applied for permanent residence registration in Vietnam for the first import of belongings.
2. Only 01 item/piece/set of each type of personal belongings of an organization or individual (used or new, excluding cars and motorcycles) shall be exempt from import duties.
Exemption of duties on belongings of an organization whose operating cost is covered by state budget exceeding the duty-free allowance shall be decided by the Ministry of Finance on a case-by-case basis.
Thus, the following organizations and individuals shall have their belongings exempt from export and import duties:
+ Foreigners, Vietnamese citizens who reside overseas and work in Vietnam for at least 12 months;
+ Vietnamese organizations and citizens that operate or work oversea for at least 12 months and then return to Vietnam;
+ Vietnamese citizens who reside overseas and have applied for permanent residence registration in Vietnam for the first import of belongings.
In addition, only 01 item/piece/set of each type of personal belongings of an organization or individual (used or new, excluding cars and motorcycles) shall be exempt from import duties.
Exemption of duties on belongings of an organization whose operating cost is covered by state budget exceeding the duty-free allowance shall be decided by the Ministry of Finance on a case-by-case basis.
In case of the removal of household registration books, what papers should be used for those who return to Vietnam from abroad to have personal belongings exempt from import duties?
In case of the removal of household registration books, what papers should be used for those who return to Vietnam from abroad to have personal belongings exempt from import duties?
According to the provisions of Clause 3, Article 7 of Decree 134/2016/ND-CP (amended and supplemented by Point d, Clause 20, Article 1 of Decree 18/2021/ND-CP) on the application for duty exemption, specifically as follows:
- A customs dossier defined by customs law;
- 01 photocopy of the work permit or an equivalent document issued by a competent authority if the applicant is foreigner or a Vietnamese citizen who resides oversea and works in Vietnam for at least 12 months;
- 01 photocopy of a document proving termination of the overseas operation or work if the applicant is a Vietnamese organization or citizen that operates or works overseas for at least 12 months and return to Vietnam afterwards;
- 01 photocopy of the passport bearing the seal of the immigration authority at the checkpoint, whether in the passport or a loose leaf visa, or another equivalent unexpired document bearing the seal of the immigration authority at the checkpoint if the applicant is a Vietnamese citizen who resides overseas and has applied for permanent residence registration in Vietnam;
- 01 notarized or certified true copy of the household registration book issued by a police authority which specifies the overseas address if the applicant is a Vietnamese citizen who resides overseas and has applied for permanent residence registration in Vietnam;
- 01 original copy of the decision on exemption of duties issued by the Minister of Finance if the amount of personal belongings exceeds the duty-free allowance.
However, from January 1, 2023, officially abolishing the household registration book according to the provisions of Clause 3, Article 38 of the 2020 Law on Residence, individuals and organizations shall use alternative papers for the household registration book as prescribed in Clause 1, Article 10 of Decree 104/2022/ND-CP as follows:
Amending and supplementing a number of articles of Decree No. 134/2016/ND-CP dated September 1, 2016 detailing a number of articles and measures to implement the Law on Export and Import Duties:
1. Point dd Clause 3 Article 7 shall be amended and supplemented as follows:
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dd) A copy of one of the following papers: Citizen identity card, identity card, Certificate of residence information, Notice of personal identification number and citizen information in the National database on population;
Thus, individuals and organizations with personal belongings brought from abroad to Vietnam prepare the following documents:
- A customs dossier
- 01 photocopy of the work permit or an equivalent document
- 01 photocopy of a document proving termination of the overseas operation or work
- A passport or 01 photocopy of another equivalent unexpired document
- 01 copy of one of the following documents: Citizen identity card, identity card, Certificate of residence information, Notice of personal identification number and citizen information in the National database on population;
- 01 original copy of the decision on exemption of duties if the amount of personal belongings exceeds the duty-free allowance.
Decree 104/2022/ND-CP takes effect from January 1, 2023.
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