Are supplementary food as gifts taxable?

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Gift are sent via express delivery.

Regarding the questions asked by the reader, the Legal Consultant Group answers as follows:

The regulations on tax exemption for goods as gifts shall comply with the provisions of Clause 2, Article 16 of the Law on Export and Import Duty, not on the list of goods banned from import, suspending from export or imports, not on the list of goods subject to the special consumption tax (except for cases of gifts liable to special consumption tax for purposes of national security and the national defense) according to the Law.

Specifically, the tax exemption norms: Gifts and donations of organizations and individuals to Vietnamese organizations and individuals have a Customs value not exceeding 2,000,000 vnd or have a Customs value of over 2,000,000 vnd but must have a total tax amount of less than 200,000 vnd, not more than 4 times per year.

The dossiers of tax exemption include: Customs dossiers are under the provisions of Customs legislation; Gift recipients are individuals who have the responsibility to make accurate and truthful declarations on exported or imported goods as gifts or donations; information on names, addresses of donors, recipients of gifts or donations in accordance with the Law.

For the reader’s case, the value of gifts exceeded the tax exemption limit, so he/she shall have to pay tax on the excess amounts. Because the reader does not specify the product or brand of the goods, the Legal Consultant Group has no basis to specifically answer the amount of tax he/she must pay.

Concerns about fake goods in the medical field VCN -Fake drugs, fake supplementary foods and fake cosmetics will be concerns of consumers every day and ...

The above information is the exemption regulation for goods as gifts. For further information, the readers should refer to the Decree 134/2016 / ND-CP and contact the Customs office where the procedures for receiving goods are implemented for specific instructions.