Tax policy - Import
Regulations on duty/tax free (Decree No. 134/2016/NĐ-CP dated 1/9/2016)
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Category
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Declared value (VND)
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Regulations
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Gifts sent to a Vietnamese organization or individual
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< 2.000.000 or if the duty is under 200.000
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Shall be exempt from duty/tax up to 04 times per year.
If the recipient is an organization: 01 original certified copy with organization’s sign & seal.
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Goods sent via express delivery service
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< 1.000.000 or the duty is under 100.000
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Shall be exempt from duty/tax.
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Gifts that are drugs or medical equipment for people having fatal deseases specified in Appendix IV of Decree No. 134/2016)
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< 10.000.000
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Shall be exempt from duty/tax up to 04 times per year.
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