Subjects must declare customs when leaving the country
People leaving the country Must declare a Customs Declaration when leaving the country if they belong to the following subjects:
1. Have checked baggage before or after the trip;
2. There are goods temporarily exported - re-imported or re-exported;
3. There are types of goods with quantities: Wine of 20 degrees or more exceeding 1.5 liters or wine under 20 degrees exceeding 2 liters or alcoholic beverages and beer exceeding 3 liters; cigarettes exceeding 200 sticks or cigars exceeding 20 sticks or tobacco exceeding 250 grams; Other items (not on the list of goods banned from export, temporarily suspended from export, or subject to conditional export as prescribed by law) with a total value of over 10,000,000 VND;
4. Carrying foreign currency in cash, Vietnamese Dong in cash, precious metals, gemstones, negotiable instruments, bringing gold out of the country, bringing gold into the country must declare to customs according to the provisions of Circular No. 35 /2013/TT-NHNN dated December 31, 2013 and Circular No. 11/2014/TT-NHNN dated March 28, 2014 of the State Bank of Vietnam, specifically:
4.1. Carrying foreign currency worth over 5,000 USD or other equivalent foreign currency or carrying over 15,000,000 Vietnamese Dong;
4.2. Bring bills of exchange, checks or precious metals (silver, platinum and alloys containing silver, platinum), gemstones (diamonds, rubies, sapphire, emeralds) worth from 300 million VND Vietnam and above;
4.3. Bring specific gold as follows:
4 .3.1. People leaving the country with a passport carrying gold jewelry and fine arts with a total weight of 300 grams or more;
4.3.2. People leaving the country with border laissez-passers, entry-exit laissez-passers, border ID cards worn on the body, gold jewelry, fine arts to serve jewelry needs such as: rings, necklaces, bracelets, earrings, pins and other types of jewelry with a total weight of 300 grams or more;
4.3.3. Vietnamese people are allowed to settle abroad when leaving the country to bring raw gold, gold bars, gold jewelry, and fine arts with a total gold weight of 300 grams or more.
Legal grounds:
– Clause 3, Article 6 “Tax exemption for luggage of people on exit and entry” at Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import Tax.
– Article 59 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; Clause 30, Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2019 of the Government on amending and supplementing a number of Articles of this Decree No. 08/2015/ND-CP.
– Circular No. 120/2015/TT-BTC dated August 14, 2015 regulating the form, printing, issuance, management and use of customs declarations for people on exit and entry.
– Circular No. 52/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 120/2015/TT-BTC dated August 14, 2015 regulating samples, printing, publishing, management and Use customs declarations for people entering and leaving the country.
– Consolidated document No. 02/VBHN-BTC dated December 2, 2018 of the Ministry of Finance regulating the form, printing, issuance, management and use of customs declarations for people on exit and entry.
