Are people exiting Vietnam eligible for duty-free allowances for luggage?

Hello, Lawnet would like to answer as follows:

1. Are people exiting Vietnam eligible for duty-free allowances for luggage?

According to Clause 3, Article 6 of Decree 134/2016/ND-CP, people who emigrates under a passport are eligible for duty-free allowances for luggage as follows:

- Each time a person emigrates under a passport or a passport substitute issued by a Vietnamese authority or foreign authority, his/her luggage shall be exempt from export duties without limit, whether it is accompanied luggage or sent before or after his/her departure, provided it is not on the List of goods banned from export, suspended from export or subject to conditional export.

Thus, people exiting Vietnam are eligible for duty-free allowances for luggage they carry and luggage whether it is accompanied luggage or sent before or after his/her departure if they meet the conditions on the type of goods exempt from export and import duties (Goods exempt from export and import duties are specified in Article 16 of the Law on Export and Import Tax 2016)

List of goods banned from export and import: Download

2. Are people entering Vietnam eligible for duty-free allowances for luggage?

According to Clause 1, Article 6 of Decree 134/2016/ND-CP, people entering the country are exempt from tax on their luggage as follows:

Each time a person immigrates under a passport or a passport substitute (except for laissez-passers) issued by a Vietnamese authority or foreign authority, he/she shall be granted duty-free allowance for his/her luggage, whether it is accompanied luggage or sent before or after his/her arrival:

- 1.5 liters of alcohol of ≥20% ABV or 2.0 liters of alcohol of <20% ABV or 3.0 liters of other alcoholic drinks or beer.

- If the traveler carries a bottle or can of alcohol whose volume exceeds the limit by not more than 01 liter, the whole bottle will be duty-free.

Note: If the volume exceeds the limit by more than 01 liter, the exceed amount shall be dutiable;

- 200 cigarettes or 250 gram of shredded tobacco or 20 cigars;

- Reasonable quantity and categories of personal belongings;

- Other items other than those mentioned in Point a through c of this c (not on the List of goods banned from import, suspended from import or subject to conditional import) whose total customs value does not exceed VND 10,000,000;

Note: Where the aforementioned allowance is exceeded, the traveler may decide which items are within the allowance and which are not.

Thus, people entering Vietnamare partially exempt from tax on their carry-on luggage within certain limits. If the allowed limit is exceeded, the person entering the country must pay tax on that excess according to regulations.

3. Documents for duty-free allowances for luggage for people exiting Vietnam

Documents for duty-free allowances for luggage for people exiting Vietnam are customs documents. Specifically, Article 24 of the Customs Law 2014 stipulates tax exemption documents as follows:

- A customs document comprises:

+ A customs declaration or documentary evidence in substitution;

+ Relevant documentary evidence.

(Documents in customs documents may be paper or electronic documents. Electronic documents must ensure the integrity and format prescribed in regulations of law on e-transactions.)

As the cases maybe, a customs declarant shall submit sale contract, commercial invoice, bill of lading, certificate of origin of goods, import or export permit, notice of specialized inspection results or exemption from specialized inspection, and documentary evidence related to goods as prescribed by corresponding regulations of law.

- Customs documents shall be submitted to customs authorities at their head offices.

In case of application of the national single-window mechanism, specialized regulatory bodies shall send import or export permits and notices of specialized inspection results or exemption from specialized inspection in the electronic form via the integrated communication system.

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