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Official Gazette

Friday, July 19, 2019

New duty-free allowance policies released

Updated: 10:36’ - 12/08/2015
From October 1, travelers entering Vietnam may bring 1.5 liters of liquor of 22 percent or higher volume, two liters of liquor or wine of under 22 percent volume and three liters of alcoholic beverage or beer without having to pay import duty, excise tax and value-added tax.

This is provided in Prime Minister Decision No. 31/2015/ND-CP of August 4, 2015, on quotas of luggage, personal effects, gifts and sample goods exempt from duty, considered for duty exemption or regarded as not liable to duty.

Passengers' luggage goes through the security scanner in Tan Son Nhat international airport__Photo: Hoang Hung/VNA

In addition, those who carry no more than 200 cigarettes, 100 cigars or 500 gram of tobacco shreds will also be exempt from the taxes.

The value of other luggage, which is not on the lists of goods banned from import, temporary import or subject to conditional import, must not exceed VND 10 million.

Regular visitors such as pilots and cabin crew members of international flights, international train drivers or crewmembers working on board seagoing ships may only enjoy the exemption once every 90 days.

Personal effects for day-to-day or business activities of Vietnamese citizens returning the country after their business or working trips abroad, except automobiles and motorcycles, will also be free from the taxes provided there is only one set or one piece for each type of those personal effects brought back.

An overseas Vietnamese who has registered for permanent residence in the country may import into Vietnam one used motorcycle and one used automobile without having to pay import duty but have to pay excise tax and value-added tax. 

Meanwhile, an overseas Vietnamese intellectual, expert or skilled worker who returns to the country to work for more than one year at the Vietnamese State’s invitation may carry with him/her one automobile for use during his stay without having to pay the taxes.

Under the Decision, the imported used automobile must satisfy technical requirements in accordance with Vietnamese law and be re-exported when its owner finishes his work in Vietnam. In case the owner wishes to transfer the vehicle to another person or organization in the country, he will have to pay taxes.- (VLLF)  

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