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).
According to point a Clause 2 Article 8 of Decree No. 134/2016/ND-CP , 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.
According to Clause 7 Article 20 of Decree No. 94/2012/ND-CP , wine is only imported to Vietnam through international border checkpoints; it is not allowed sending through the express delivery.
According to the provisions in Clause 3 Article 29 of Decree No. 134/2016/ND-CP , 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.
According to the provisions in Clause 4 of Article 104, Article 107 of Circular No. 128/2013/TT-BTC , 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-BTC
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.
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.
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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