Are there duty-free allowances on duty-free purchases in Vietnam?

1. Are there duty-free allowances on duty-free purchases in Vietnam?

In Clause 2, Article 8 of Decree 100/2020/ND-CP on duty-free allowances, according to which:

2. Duty-free allowances for passengers on international flights to Vietnam and persons entering Vietnam provided for in Clause 2 and Clause 3 Article 3 herein are stipulated in Clause 1 and Clause 2 Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 on Guidelines for Law on Export and Import Duties.

According to Clause 1, Clause 2, Article 6 of Decree 134/2016/ND-CP stipulating duty-free allowances for luggage as follows:

1. 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:

a) 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. If the volume exceeds the limit by more than 01 liter, the exceed amount shall be dutiable;

b) 200 cigarettes or 250 gram of shredded tobacco or 20 cigars;

c) Reasonable quantity and categories of personal belongings;

d) 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;

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

2. Aircraft operators, attendants on international flights; train operators and attendants on international trains; officers and crewmembers on sea-going vessels; Vietnamese workers and drivers working in countries that shares land borders with Vietnam shall be granted the duty-free allowances mentioned in Point a, Point b and Point d of this Clause every 90 days instead of every time they enter Vietnam. The duty-free allowances mentioned in Point a and Point b Clause 1 of this Article do not apply to people aged under 18.

According to this Article, if you are a passenger on an international flight from Australia to Vietnam, the duty-free allowances you can bring is the allowance according to the above regulations.

2. What are customs procedures for goods sold in duty-free shops in Vietnam? 

Pursuant to Article 9 of Decree 100/2020/ND-CP on customs procedures for goods sold in duty-free shops:

1. For goods temporarily imported and goods from free trade zones and bonded warehouses:  the duty-free business shall carry out temporary import procedures according to regulations in the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 providing guidance on the implementation of the Law on Customs in terms of customs procedures and customs inspection, supervision and control; and the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to some articles of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015.

2. For goods from domestic market delivered to duty-free shops/duty-free goods warehouses: the duty-free business shall notify list of goods delivered to the duty-free shop/duty-free goods warehouse, which shall be made using Form No. 10/DSHH in Appendix II enclosed therewith, to the customs sub-department managing the duty-free shop/duty-free goods warehouse and submit this list to the electronic data processing system. After receiving feedback from the electronic data processing system, the duty-free business may deliver the goods to the duty-free shop/duty-free goods warehouse. The customs sub-department shall confirm the goods delivered to the duty-free shop/duty-free goods warehouse physically based on the list of goods notified by the duty-free business via the electronic data processing system.

In case there is suspicion concerning the list of goods, within 02 working hours from the time the electronic data processing system sends feedback, the customs sub-department managing the duty-free shop/duty-free goods warehouse shall inspect and compare information from the electronic data processing system with the goods actually delivered to the duty-free shop/duty-free goods warehouse. Where necessary, customs authorities may perform physical inspection of inventory in the duty-free shop/duty-free goods warehouse as per decision from the head of the customs department. The head of the customs department shall assign the customs sub-department managing the duty-free shop/duty-free goods warehouse to perform such inspection within 10 working days from the date on which the decision is signed.

For complicated cases, the head of the customs department may promulgate a decision to extend the inspection period for a maximum of 05 working days.

Inspected items and inspection results shall be included in the inspection record, which is prepared using Form No. 13/BBKT in Appendix II enclosed therewith.

Customs authorities shall confirm goods delivered to the duty-free shop/duty-free goods warehouse via the electronic data processing system based on physical inspection results.

Thus, when you bring goods from abroad to Vietnam, you must carry out customs procedures for goods corresponding to the above regulations.

Best Regards!