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blue-check Non-commercial customs declaration is not subject to limitation on value

Official letter No. 3437/HQHCM-GSQL dated November 24th, 2020 of Customs Department of Ho Chi Minh city regarding opening of high value non-commercial customs declaration
VietlawOnline

The Customs Department of Ho Chi Minh city assumes that now there is no regulation on limitation on value of imports which are gifts, donations, including machinery, equipment and enterprises are allowed to themselves declare value of the gifts, donations as well as take responsibility for the declared value. Read more

The customs declaration for import of gifts, donations shall be applied customs procedure code H11, regardless of value (Official letter No. 2765/TCHQ-GSQL dated April 1st, 2015).

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blue-check Regarding import duty on gifts received from abroad

Official letter No. 6238/TCHQ-TXNK dated October 24th, 2018 of the General Department of Vietnam Customs regarding exemption from import duty on gifts.
VietlawOnline

According to point a Clause 2 Article 8 of Decree No. 134/2016/ND-CPstatus2 , gifts given by a foreign entity shall be exempt from import duty only when their customs value does not exceed VND 2,000,000 or total payable duty is under VND 200,000. Read more

If the gifts’ value exceeds the above - mentioned duty-free allowance, it is required pay tax on the excess amount.

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blue-check Regarding location of carrying out procedures for import of wine

Official letter No. 1069/GSQL-GQ3 dated May 30th, 2017 of the General Department of Vietnam Customs regarding location of carrying out procedures for import of wine
VietlawOnline

According to Clause 7 Article 20 of Decree No. 94/2012/ND-CPstatus1 , wine is only imported to Vietnam through international border checkpoints; it is not allowed sending through the express delivery.

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blue-check Gifts and goods sent by express delivery service valued less than VND 500,000 are still subject to import, export duties

Official letter No. 11717/TCHQ-HTQT dated December 14th, 2016 of the General Department of Vietnam Customs regarding the provision of information related to minimum value and procedures for import and export of Vietnam's goods
VietlawOnline

According to the provisions in Clause 3 Article 29 of Decree No. 134/2016/ND-CPstatus2 , goods whose total customs value is less than VND 500,000 or total payable import duty, export duty on each time of import, export is less than VND 50,000 shall be exempt from export duty, import duty. Read more

However, the provisions in this Clause do not apply to gifts, presents, goods traded among border residents and goods sent by express delivery service.

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blue-check Gifts or donation from overseas shall be exempted from tax for value not exceeding VND 30 million

Dispatch No. 2340/TCHQ-TXNK dated March 7, 2014 of the General Department of Customs on replying the dispatch
VietlawOnline

According to the provisions in Clause 4 of Article 104, Article 107 of Circular No. 128/2013/TT-BTCstatus1 , for imported goods which are gifts, donation, shall be considered for tax exemption with a value not exceeding VND 30 million. A value exceeding VND 30 shall subject to tax payment for the excess Read more

The tax exemption for the entire value of goods is only applicable to the case where the units receiving gifts or donation being administrative or non-productive bodies or social organizations or agencies operating by allocated budgets

The tax exemption dossiers shall comply with Article 105 of Circular No. 128/2013/TT-BTCstatus1

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stop-check Tightening customs procedures for the non-commercial goods

Decision No. 3125/QD-TCHQstatus1 dated December 28, 2012 of the General Department of Customs promulgating the process of customs procedures for export and import goods for non-commercial purpose.
VietlawOnline

Under this Decision, the General Department of Customs provided the specific provisions on the process of customs procedures for non-commercial export/import goods performed at Customs Sub-Departments of border-gates where non-commercial import goods are moved arrival port as prescribed. Accordingly, this process includes four steps: receiving, checking dossier in details; registering customs declaration; checking actual goods and confirming result of checking; Calculation, collection of taxes and customs fees; Dossier re-inspection. Read more

After receiving customs dossier from customs declarer, checking conditions for declaration registration, leader of Sub-Departmentwill decide the form of checking and method of checking actual goods based on the specific cases by scanners, scale or manually checking. At this step, the General Department of Customs requested that when performing the manual checking, it must be performed with methods such as: checking situation of packaging; Checking labels, signs, codes, basic characteristics of goods for defining name of goods, code of goods; checking quantity/weight of goods and confirming result of checking actual goods.

The non-commercial export/import goods include overseas organizations’ and individuals’ donations and gifts to Vietnamese organizations and individuals; or those consigned by Vietnam-based organizations and individuals to overseas organizations and individuals; Goods as humanitarian aid; Movable assets of organizations or individuals; Temporarily imported and exported goods of individuals entitled to tax exemption by the Vietnamese State.

This Decision takes effect on January 15, 2013.

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stop-check Guide for declaration appendix of non-commercial export

Circular No. 190/2011/TT-BTCstatus1 dated December 20, 2011 of the Ministry of Finance providing for forms of the declaration, the declaration appendix for non-commercial export, import goods and regulations on printing, issuing, managing and using forms of declaration, declaration appendix of non-commercial export, import good.
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blue-check Tax exemption for goods sent courier worth no more than 1 million

Decision No. 78/2010/QD-TTg dated 30/11/2010 of the Prime Minister on the value of imported goods by express service will be exempted from tax (2 pages.)
VietlawOnline

According to this decision, goods imported by express service if the value is less than 1,000,000 VND will be exempted from import tax and VAT. Read more

However, the Ministry of Finance will adjust up and down this exemption within 20% depending on the time

Decision takes effect from February 2nd, 2011.

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stop-check New regulation on customs procedures for imports sent via post offices

Circular No. 100/2010/TT-BTCstatus1 dated July 9, 2010 of the Ministry of Finance providing for customs procedures for imports and exports sent via international air express delivery services

This Circular provides for customs procedures for imports and exports sent via international air express delivery services. Read more

Subjects of application of this Circular are enterprises providing express delivery services for imports and exports under Vietnam's law. Agencies, organizations and individuals having imports and exports sent via international air express delivery services.

This Circular takes effect 45 days from date of its signing.

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stop-check The regulation on customs procedures for goods and articles exported, imported or transited by road express delivery services

Decision No. 93/2008/QD-BTCstatus1 dated October 29, 2008 of the Ministry of Finance promulgating the regulation on customs procedures for goods and articles exported, imported or transited by road express delivery services

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