Is Bringing 2 iPhones into the Country Exempt from Tax?
According to Clause 1, Article 6 of Decree 134/2016/ND-CP providing for tax exemption on the luggage of persons exiting and entering the country, specifically:
Persons entering Vietnam with a passport or a passport substitute (excluding laissez-passers used for exit and entry), issued by competent state agencies of Vietnam or foreign countries, carrying luggage with them, luggage sent before or after the trip, are exempt from import tax for each entry according to the following limits:
- Alcohol of 20 degrees or more: 1.5 liters, or alcohol under 20 degrees: 2.0 liters, or alcoholic beverages and beer: 3.0 liters.
For alcohol, if the entrant carries the whole bottle, jar, vial, can (hereinafter abbreviated as bottle) with a volume larger than the specified volume but not exceeding 01 liter, the entire bottle will be exempt from tax. In case it exceeds 01 liter, the excess must be taxed according to the provisions of the law;
- Cigarettes: 200 sticks, or shredded tobacco: 250 grams, or cigars: 20 sticks;
- Personal items in quantities and types suitable for the purpose of the trip;
- Other items outside the goods specified at points a, b, and c of this clause (not in the list of goods prohibited from importation, temporarily suspended from importation or with conditional importation) with a total customs value not exceeding 10,000,000 Vietnamese Dong;
In case the limits are exceeded, the entrant shall pay tax, and the entrant may choose items for tax exemption in the case of luggage consisting of multiple items.
Thus, based on the above regulation, entrants will be exempt from import tax if carrying personal items in quantities suitable for the trip.
Currently, there is no regulation defining the number of items suitable for the trip that would exceed the limit. Therefore, depending on the actual situation, and commonly for phones, one can carry 1-2 units. Thus, in our opinion, if you enter the country carrying 02 phones, you will still be exempt from import tax. However, to be most accurate, you should contact the competent authority for detailed assistance.
Sincerely!
