Personal luggage standards for tax exemption when entry to Vietnam

Passengers do entry procedure at Noi Bai International Airport. Photo: Ngọc Linh

Regarding that question, the legal consultant team of Customs Newspaper has discussed with the Import – Export Duty Department (General Department of Customs) and given the answer as follows: Regarding tax exemption for hand luggage, it is stipulated specifically at Clause 1 of Article 6 of the Decree 134/2016/ND-CP guiding the Law on export and import tax, under which:

People who enter the country with a passport or substitute papers (except passport for the exit and entry), issued by the competent State agencies of Vietnam or granted by foreign country, with hand luggage, luggage is sent before or after the trip are exempt from import duty for each entry according to the following norms:

- Wines of 20% or higher: 1.5 liters or wine below 20%: 2.0 liters or alcoholic beverages, beer: 3.0 liters. For alcohol, if the people on entry carry bottles, vases, jars, cans with a capacity greater than the specified capacity but not exceeding 1 liter bottles are exempted. In the case exceeding 1 liter, the excess amount of tax will be paid under the provisions of law;

- Cigarettes: 200 cigarettes or tobacco: 250 grams or cigars: 20 cigarettes;

- Personal items quantities and categories consistent with the purpose of trip;

- The other items than goods specified in (not included in the list of goods banned from import, temporary stop importing or suspended import with condition) with a total Customs value shall not exceed 10,000,000 vnd;

The case where the excess amount of tax payable, people on entry are allowed to select duty-free items in case the luggage contains several articles.

Above are provisions on exemptions for portable goods. To better understand please refer to Decree 134/2016/ND-CP of the Government.