Tax-free entry baggage allowance in 2024
People entry with a passport or passport replacement document (except laissez-passers used for exit and entry) issued by a competent Vietnamese or foreign state agency with carry-on luggage and luggage sent in advance. or sent after the trip is exempt from import tax for each entry according to the following rates:
(1) Wine of 20 degrees or more: 1.5 liters or wine under 20 degrees: 2.0 liters or alcoholic beverages, beer: 3.0 liters.
(2) Cigarettes: 200 cigarettes or tobacco: 250 grams or cigars: 20 cigarettes.
(3) Personal belongings in quantity and type appropriate to the purpose of the trip.
(4) Items other than the goods mentioned in Points (1), (2), (3) above (not on the List of goods banned from import, temporarily suspended from import or subject to conditional import) may total customs value not exceeding 10,000,000 Vietnam Dong.
Note:
1. Tax exemption limits on wine, alcoholic beverages, beer, cigarettes and cigars do not apply to people under 18 years of age.
– For alcohol, if a person entering the country brings an entire bottle, jar, jar or can (hereinafter abbreviated as bottle) with a capacity larger than the prescribed capacity but not exceeding 01 liter, the entire bottle will be exempt from tax. In case it exceeds 01 liter, the excess amount must be taxed according to the provisions of law.
– In case of exceeding the tax limit, the person entering the country can choose items to be exempt from tax in case the luggage includes many items.
– Do not combine the tax exemption allowance of multiple entries to calculate tax exemption for one entry.
– It is not allowed to combine the tax-free baggage allowance of many people entering the country to determine tax exemption for one person entering the country, except for luggage carried by individuals in a family on the same trip.
2. Luggage of immigrant If the excess exceeds the tax-exempt quota, this excess is considered imported goods and must comply with the provisions of law on imported goods and tax law. People entering the country can choose items to pay tax in case their luggage includes many items.
3 In cases where the portion exceeding the duty-free baggage allowance of the person entering the country must pay tax, but if the total tax payable is less than 100,000 VND, it is also exempt from tax.
4. Persons entering the country who are aircraft operators and service staff on international flights are not entitled to duty-free baggage allowance for each entry but are entitled to duty-free allowance once every 90 days..
Legal grounds:
1. Article 58 Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control.
2. Article 6 Decree 134/2016/ND-CP dated September 1, 2016 on detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.
