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Duty-free allowances in Vietnam

Thu Hong  14/04/2021 12:00 AM

Duty-free allowances in Vietnam are specified in Article 8 of Decree 100/2020 / ND-CP dated August 28, 2020 on duty-free business.

After completing exit/transit procedures, persons exiting/transiting through Vietnam, passengers on international flights departing from Vietnam or persons waiting to exit Vietnam may buy duty-free goods without any restriction in terms of quantity and value but they shall take responsibility for procedures and allowance imposed by the arriving country, specifically:

- Persons exiting/transiting through Vietnam via international land border checkpoints; and border checkpoints at international railway stations, class 1 seaports and international civil airports may buy duty-free goods from duty-free shops in the international zone;

- Any person waiting to exit Vietnam may buy duty-free goods from a duty-free shop away from port and shall receive their purchase at the pick-up counter located in the international zone of the international border checkpoint where they depart;

- Foreign tourists travelling in groups by sea and holding a passport or document enabling international travel may buy duty-free goods at border checkpoints at class-1 seaports and from duty-free shops away from port. These tourists shall receive the duty-free goods purchased from a duty-free shop away from port at the pick-up counter located in the international zone of the border checkpoint at the class-1 seaport where they depart.

Duty-free allowances for passengers on international flights to Vietnam and persons entering Vietnam are stipulated in Clause 1 and Clause 2 Article 6 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 on Guidelines for Law on Export and Import Duties, including:

- Passengers on international flights departing from Vietnam may buy duty-free goods on the departure aircraft. Passengers on international flights to Vietnam may buy duty-free goods on the arrival aircraft.

- Persons entering Vietnam may buy duty-free goods from duty-free shops located in the restricted area of an international civil airport immediately after completing their entry procedures and may not buy duty-free goods after leaving the restricted area of the international civil airport.

Duty-free allowances for entities granted privileges and immunities in Vietnam buying duty-free goods from duty-free shops away from port specified in Article 5 of Decree No. 134/2016/ND-CP dated September 01, 2016 on Guidelines for Law on Export and Import Duties. For purchases intended for organization use, the buyer shall present the quota book for duty-free goods. For purchases intended for personal use, the buyer shall present the quota book for duty-free goods and the identity card issued by the Ministry of Foreign Affairs or passport.

Crew members working on vessels sailing international route (including foreign vessels and Vietnamese vessels sailing international route) may buy duty-free goods from class-1 seaports and duty-free shops away from port for personal use and for daily living of the crew of the vessel while it is at anchor in a Vietnamese seaport and after it has left Vietnam’s territorial waters.

- For duty-free goods purchased for personal use, the buyer shall present their passport or shore pass;

- For duty-free goods purchased for daily living of the crew while the vessel is at anchor in a Vietnamese seaport, the captain or vessel representative shall provide a purchase order, including the vessel identification number and date of entry, and the crew list with the passport number of each crew member;

- For duty-free goods purchased for daily living of the crew on the vessel’s next trip outside of Vietnam’s territorial waters, the captain or vessel representative shall provide a purchase order, including the vessel identification number and date of entry, and the crew list with the passport number of each crewmember. Purchased goods must be placed in the vessel’s storage for the customs authority of the location where the vessel departs to seal, confirm and supervise until the vessel departs.

For those persons listed above, allowance for each crew member each time the vessel is at anchor in a Vietnamese seaport:

- 1,5 liter of alcohol whose alcohol content is at least 20 degrees; or 2,0 liter of alcohol whose alcohol content is under 20 degrees; or 3,0 liter of alcoholic beverages and beer.

For alcohol contained in a bottle, jar or can (hereinafter referred to as "bottle”) whose capacity is higher than the permitted allowance but less than 01 liter, the whole bottle may be exempt from duty. If the bottle’s capacity is more than 01 liter, the contents in excess of the permitted allowance shall be liable to duty as per the law;

- 200 cigarettes or 250 gram of shredded tobacco or 20 cigars.

 For duty-free goods purchased for daily living of the crew on the vessel’s next trip outside of Vietnam’s territorial waters, the captain or vessel representative may buy duty-free goods without any restriction in terms of quantity and value for use on a vessel operating outside of Vietnam’s territorial waters after it exits Vietnam./.

 

 

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