1 . Policy export and import of non-trade :
- Goods exported and imported non-tradable goods is not prohibited imports , prohibited exports and import-export in accordance with the conditions specified on the list .
- Non-commercial imports have tax to pay taxes just before customs clearance .
1.1 . Tax-exempt exports :
Export as gifts or gifts :
- The value does not exceed thirty (30 ) million for the organization .
- The value does not exceed 1 ( one ) million for individuals .
1.2 . Duty-free quotas on imports :
- Goods imported gifts , gifts :
+ Value not exceeding 30 million for goods donated to organizations in Vietnam.
+ Value not exceeding 1 million for personal goods donated to Vietnam Nam.nhung total tax payable under 50,000 .
- Goods being gifts , gifts with a value in excess of the prescribed tax exemption on the tax payable on the excess except in the case of full tax exemption :
+ Unit receiving gifts , gifts that administrative career , agencies and social organizations active delta budget allocation , if the agency superiors allowed to use reception shall be considered exempt in each specific case
+ Shipment gifts , gifts bring humanitarian , charitable , scientific research .
+ The Vietnam residing abroad to send medicines to their relatives in Vietnam is the family of the revolution , war invalids , martyrs , frail or elderly people helpless certified by local authorities
Imported goods are non-tradable goods imported non- commercial purposes not prohibited import , import permit issued by the agency under professional management .
NON -COMMERCIAL PRODUCTS IMPORT TAXES MUST HAVE IMMEDIATELY BEFORE TAX CLEARANCE PRODUCTS .
Specific processes :
1 . / Registration declarations :
Corporate law is responsible for the legality of customs documents , the accuracy of the contents declared in the customs declaration . Profile customs for cargo export and import includes :
* Profile regulations :
- Customs declaration : 2 originals
- Bill of lading : 1 copy
* Depending on the commodity business can additionally submit :
- A detailed list of goods (for heterogeneous packing ) : 1 original and 1 copy .
- Import permit (for the list of goods banned from export goods or export conditions ) : 1 original
2 . / Check the actual goods :
2.1 Type of inspection:
Non-commercial goods imported under the entire test .
Through actual inspection of goods , if such goods on the customs declaration shall be resolved shipment clearance . Where goods do not match the declaration will now be dealt with under the provisions
3 . / Catalog exempt luggage , gifts under non-trade regime :
a/ Goods imported gifts , gifts :
( Pursuant to Part II, Section 4 points DE 87/2004/TT-BTC 31/08/2004 Circular of the Ministry of Finance guiding the implementation of the export tax , import tax )
+ Value not exceeding 30 million for goods donated to organizations in Vietnam.
+ Value not exceeding 1 million for personal goods donated to Vietnam Nam.nhung total tax payable under 50,000 .
Goods being gifts , gifts with a value in excess of the prescribed tax exemption on the tax payable on the excess except in the case of full tax exemption :
+ Unit receiving gifts , gifts that administrative career , agencies and social organizations active delta budget allocation , if the agency superiors allowed to use reception shall be considered exempt in each specific case
+ Shipment gifts , gifts bring humanitarian , charitable , scientific research .
+ The Vietnam residing abroad to send medicines to their relatives in Vietnam is the family of the revolution , war invalids , martyrs , frail or elderly people helpless certified by local authorities .
b/ s tax-exempt entry :
( Based on Table norms issued with Decree 66/2002/ND-CP dated 01/07/2002 )
STT | Vật dụng | Định mức |
1 | Alcohol and alcoholic beverages: -Alcohol 220 or more: Alcohol-under 220: Co-alcoholic beverages, beer: |
1,5 liter 2 liter 3 liter |
2 | Tobacco: -Cigarettes -Cigars: -Tobacco |
400 cigarettes 100 cigarettes 500 gr |
3 | Tea and coffee: -Tea: -Coffee: |
5 kg 3 kg |
4 | Clothing, personal items | Consistent trip purpose |
5 | Vật phẩm khác ngoài danh mục 1, 2, 3, 4 bảng định mức này (không thuộc danh mục cấm NK, NK có điều kiện). | Other items on the list 1, 2, 3, 4 table this norm (not banned NK, NK conditional). |
* Note:
- Sections 1 , 2 and 3, children under 18 are not entitled to this .
- Individual Foreigners entering Vietnam in addition to the standard duty-free under the norms on tax exemption number is also carrying goods worth less than 1 million to make gifts or donations to organizations and individuals Vietnam .
Baggage of entry ( materials needed for daily needs or purpose of the trip ) to the customs declaration in the following cases:
- Crossing the duty-free quotas
- Luggage sent before or after the trip .
- Professional tools for temporary import - re- export, temporary export - re-entry
- Bring addictive drugs .
- Take medications over 30 USD.
- Bring your foreign currency worth over $ 3,000 , or on 5.000.000VND , gold jewelry , gold art , gold bars , raw gold from 300 g to 1 kg . Particularly bullion , gold bullion , gold art , gold bars , raw gold 1 kg or more must be licensed by the State Bank (for exit ) or to send the excess in bonded warehouses (for the entry) .
