Exemption of duties on gifts in Vietnam

Bấm vào đây để xem bản dịch tiếng Việt của bài viết này Click HERE to see the Vietnamese translation of this article
Question date: 20/09/2022

Please support according to new regulations on exemption of duties on gifts in Vietnam. 

    • Pursuant to Article 8 of Decree 134/2016/ND-CP, amended by Clause 3, Points a and d, Clause 20, Article 1, Point a, Clause 2, Article 2 of Decree 18/2021/ND-CP, stipulating exemption of duties on gifts in Vietnam as follows:

      1. Gifts exempt from duties specified in Clause 2 Article 16 of the Law on Export and import duties are those that are not enumerated on the List of goods banned from import, banned from export, suspended from export, suspended from import and not enumerated on the List of goods subject to special excise tax (excluding those serving national defense and security purposes) as prescribed by law.

      2. Duty-free quota:

      a) Gifts given by a foreign organization or individual to a Vietnamese organization or individual; gifts given by a Vietnamese organization or individual to a foreign organization or individual whose customs value does not exceed VND 2,000,000 or whose custom value exceeds VND 2,000,000 but duty on which is under VND 200,000 shall be exempt from duties up to 04 times per year.

      b) For gifts given by a foreign organization or individual to a Vietnamese organization whose operating cost is covered by state budget as prescribed by state budget laws and the receipt of which is permitted by a competent authority, or gifts given for humanitarian or charitable purposes, the allowance will be the entire value of the gifts and duty exemption shall be granted up to 04 times per year.

      c) Gifts given by a foreign organization or individual to a Vietnamese individual that are drugs or medical equipment for people having fatal diseases specified in Appendix IV hereof whose customs value does not exceed VND 10,000,000 shall be exempt from duties up to 4 times per year.

      3. Application for duty exemption:

      a) A customs dossier defined by customs law;

      b) A donation agreement if the gift recipient is an organization: 01 photocopy bearing the seal of such organization.

      The recipient who is a natural person shall declare the gifts and information about the overseas giver on the customs declaration, and take responsibility for the truthfulness and adequacy of such information;

      d) 01 original copy of the written permission issued by the superior authority for receipt and use of the duty-free goods or a document proving that the organization’s operating cost is covered by state budget (if the recipient is an organization whose operating cost is covered by state budget);

      dd) 01 original copy of the document issued by the President of the People’s Committee of the province if the gift is given for humanitarian or charitable purposes.

      4. Procedures for granting duty exemption are specified in Article 31 of this Decree.

      Best Regards!

    Above is legal advice provided for customers of LawNet . If you require any further information, please send an email to nhch@lawnet.vn
    "This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts"

    LEGAL BASIS OF THIS SITUATION
    RESPONSIBILITY INFORMATION
    Let GOOGLE support you