Draft Decree detailing several provisions and measures for the implementation of the Law on Export and Import Taxes, including various cases of exemption and reduction of export and import taxes.
Article table of contents
Tax Exemption for Exiting and Entering Persons’ Baggage
- Passengers entering with a passport or alternative travel document (excluding laissez-passer for exiting and entering), issued by competent authorities of Vietnam or foreign countries, with accompanying baggage, baggage sent before or after the trip, are exempt from import tax per the following limits per entry:- Alcohol from 20 degrees and above: 1.5 liters, or alcohol under 20 degrees: 2.0 liters, or alcoholic beverages, beer: 3.0 liters.
For alcohol, if passengers bring bottles, jugs, jars, cans (collectively referred to as bottles) with a volume exceeding the prescribed limit but not exceeding 01 (one) liter, the entire bottle will be tax-exempt. If the volume exceeds 01 (one) liter, the exceeding portion will be taxed according to legal regulations;- Cigarettes: 200 sticks, or tobacco: 250 grams, or cigars: 20 sticks;- Personal items in quantities and types suitable for the purpose of the trip;- Other items, apart from the goods stated above (not listed in the prohibited, temporarily suspended for import or conditional import items), with a total customs value not exceeding 10,000,000 (ten million) VND.
In cases where the mentioned limits are exceeded, the entering passengers can select items for exemption in situations where the baggage includes multiple items.
- Pilots and crew on international flights; train operators and staff on international trains; officers and crew working on seagoing vessels; drivers and Vietnamese workers working in neighboring countries sharing a land border with Vietnam are exempt from tax 01 (one) time every 90 days.- Unlimited export tax exemption for passengers exiting with a passport or alternative travel document issued by competent authorities of Vietnam or foreign countries, with accompanying baggage, baggage sent before or after the trip, not falling into the prohibited, temporarily suspended for export, or conditional export items according to regulations.
Tax Exemption for Personal Gifts Not Exceeding 2 Million VND
Gift items exempt from tax are those not in the prohibited, temporarily suspended for import/export, or special consumption tax list (except for gifts subject to special consumption tax for defense and security purposes) according to regulations.
Tax Exemption Limits
- Gifts from foreign organizations/individuals to Vietnamese organizations/individuals; gifts from Vietnamese organizations/individuals to foreign organizations/individuals with customs value:- Not exceeding 2,000,000 (two million) VND, or- Exceeding 2,000,000 (two million) VND, but the total tax amount is below 200,000 (two hundred thousand) VND, with a tax exemption not exceeding 4 times per year.- Gifts from foreign organizations/individuals to Vietnamese government-organized agencies/organizations funded by state budgets according to budget laws; humanitarian or charitable gifts with a customs value not exceeding 30,000,000 (thirty million) VND with a tax exemption not exceeding 4 times per year.
In cases where the tax exemption limit of government-funded agencies/organizations is exceeded.- Gifts from foreign organizations/individuals to Vietnamese individuals, including medicines, medical equipment for patients with critical diseases listed in Appendix IV of this Decree, with a customs value not exceeding 10,000,000 (ten million) VND with a tax exemption not exceeding 4 times per year.
See detailed contents at Draft Decree.
