Official letter No. 6238/TCHQ-TXNK dated October 24th, 2018 of the General Department of Vietnam Customs regarding exemption from import duty on gifts.
According to point a Clause 2 Article 8 of Decree No. 134/2016/ND-CP, gifts given by a foreign entity shall be exempt from import duty only when their customs value does not exceed VND 2,000,000 or total payable duty is under VND 200,000. read more
If the gifts’ value exceeds the above - mentioned duty-free allowance, it is required pay tax on the excess amount.
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