Tax Exemption Rates for the Baggage of Persons Entering and Exiting the Country

11:45, 11/07/2024

Decree 134/2016/ND-CP issued by the Government of Vietnam providing detailed guidelines for the implementation of several provisions of the Law on Export and Import Duties.

Persons entering the country with a passport or a passport-substitute (excluding laissez-passer) are allowed to bring in duty-free luggage for each entry with the following limits:

- Alcohol of 20 degrees or more: 1.5 liters; alcohol under 20 degrees: 2.0 liters; Alcoholic beverages, beer: 3.0 liters.

For alcohol in bottles with a volume exceeding the regulations but not exceeding 1 liter, the whole bottle is duty-free. If it exceeds 1 liter, duty must be paid on the excess volume.- Cigarettes: 200 sticks; Tobacco: 250 grams; Cigars: 20 sticks;- Personal items in appropriate quantity and type;- Other items (not prohibited from import) with a total customs value not exceeding 10 million VND. If it exceeds, duty must be paid.

Persons exiting the country with luggage are allowed to export duty-free without limit.

Decree 134/2016/ND-CP takes effect from September 1, 2016.

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