Are goods sent from overseas by post to Vietnam be exempt from import duties?

Are goods sent from overseas by post to Vietnam be exempt from import duties?

Pursuant to Clause 2 Article 29 of the Decree 134/2016/NĐ-CP (amended by Clause 11 Article 1 of the Decree 18/2021/NĐ-CP) stipulating as follows:

Imports sent by post or express delivery service whose customs value is not exceeding VND 1.000.000 or duty on which is less than VND 100.000 are exempt from import duties.

Where the customs value of goods exceeds VND 1.000.000 or the total duty payable exceeds VND 100.000, the entire shipment shall be subject to import duties.

As regulations above, if the goods' value is not exceeding VND 1,000,000 or duty on which is less than VND 100,000, they will be exempt from import duties. Where the customs value of goods exceeds VND 1.000.000 or the total duty payable exceeds VND 100.000, the entire shipment shall be subject to import duties.

You should refer to above regulations for more details.

What are regulations on documentation for exemption from import duties applied to goods sent from overseas by post to Vietnam?

Pursuant to Clause 4 Article 29 of the Decree 134/2016/NĐ-CP (amended by Clause 11 Article 1 of the Decree 18/2021/NĐ-CP) stipulating as follows:

4. The application for duty exemption is the customs dossier defined by customs law.

Pursuant to Clause 1 Article 24 of the Law on Customs in 2014 stipulating as follows:

A customs document comprises:

- A customs declaration or documentary evidence in substitution;

- Relevant documentary evidence.

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.

Best regards!