The policy on duty free luggage on exit and entry

	Deploy the underground scanning system in Tan Son Nhat airport in January 2017
	Fixed the schedule of implementing Aviation Single Window at Noi Bai Airport
	Procedures change for luggage and goods through international airports

Entry and exit activities at Noi Bai International Airport. Photo: Ngoc Linh.

Related to the question of the reader, there is not enough information for the Legal Consultant Team to provide a specifically answer. However, the reader shall refer to the following information:

For Customs procedures: Complying with the provisions under Circular No.38/2015/TT/BTC of the Ministry of Finance on Customs procedures: Customs inspection and supervision, Import and Export Duty and Tax management for imported and exported goods.

For the limit of duty free luggage: the reader should refer to the provisions under Article 58 of Decree 08/2015/ND-CP of the Government providing specific provisions and guidance on enforcement of the Customs Law on Customs procedures, inspection, supervision and control procedures. In which it states that: 2. The limit on duty-free luggage of persons on entry shall be stipulated as follows:

a) The limit shall be applied to each entry;

b) Combination of the duty-free limits for different entry times as the basis for calculating the duty-free limit for one entry time is not allowed;

c) Combination of the duty-free limits on luggage of different persons on entry for the purpose of approving application for the duty-free limit on luggage of one person on entry is not allowed, except when luggage is personal carried by family members on the same trip.

3. If luggage exceeds the permitted duty-free limit then the excess is considered imported commodities, persons on entry must comply with legal regulations on imported commodities and taxation. Persons on entry shall be entitled to choose to pay tax on any of their items if they carry a lot of items with them.

4. In the case where there is excess of the duty-free luggage limit for persons on entry the excess will be taxed but the total tax payable is restricted to below 100,000 vnd, tax exemption shall be applied.

Besides, Decree 134/2016/ND-CP stipulates a number of articles and measures to implement the Law on Import and Export Duties. Specifically, Article 6 regulates tax exemption for luggage of immigration passengers as follows:

1. Immigration passengers who enter Vietnam with a passport or other relevant legal papers (except for papers for exit and entry) which are issued by the competent State agencies of Vietnam or foreign countries, luggage belonging to immigration passengers transported before or after the trip shall be exempted from import duties according to the following norms:

a, Alcohol above 20% alc/vol: 1.5 liters, alcohol below 20% alc/vol: 2 liters or alcoholic beverages and beer: 3 liters

For alcohol, if immigration passengers carry a bottle, vase, jar or can (hereinafter referred to as bottle) with a capacity higher than stipulated capacity but it does not exceed 1 liter, passengers shall be exempted from tax for the bottle. In the case where the bottle exceeds 1 liter, the excess amount of bottle will be subject to tax payment under the provisions of the Law;

b) Cigarettes: 200 cigarettes, or tobacco: 250 grams, or cigars: 20 cigarettes;

c) Personal belongings consistent with the purpose of the trip;

d) Other items not regulated in Points a, b, and c of this Clause (not included on the list of prohibited imported and exported goods) with a total Customs value not exceeding 10 million vnd.

Where the aforementioned allowance is exceeded, the traveler may decide which items are within the allowance and which are not.

New norms for duty-free luggage on entry VCN- According to Government Decree No. 134/2016 / ND-CP guiding the implementation of the Law on export ...

Any other questions, please to contact the Customs Branch implementing the Customs procedures for further guidance.