Do I have to pay import tax in Vietnam when buying alcohol when traveling from abroad?

Do I have to pay import tax in Vietnam when buying alcohol when traveling from abroad?

In Clause 1, Article 6 of Decree 134/2016/ND-CP, there are regulations on 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.

According to this Article, if you bring a bottle of wine from Laos with a capacity of less than 1 liter, you will be exempt from tax for the whole bottle. In addition, in order to be exempt from tax, you need to meet the other conditions specified above.

Are aircraft operators, attendants on international flights exempt from import tax upon entry Vietnam?

Clause 2, Article 6 of Decree 134/2016/ND-CP has the following provisions:

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.

Thus, aircraft operators and attendants on international flights will be exempted from import tax every 90 days in Vietnam.

Best Regards!