Pursuant to Decree No. 134/2016 / ND-CP and Decision No. 31/2015 / QD-TTg, the gifts and donates shall be exempt from import tax , VAT tax under Duty-free allowance and not in 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
1.Regulation on Import tax
Pursuant to Clauses 1 Article 8 Decree No. 134/2016 / ND-CP, Gifts exempt from duties following Duty-free allowance .
Duty-free allowance is in accordance with clause 2 of Article 8 Decree No. 134/2016 / ND-CP
2.Regulation on VAT Tax
Pursuant to the provisions of Clause 19, Article 5, Chapter 1 of the VAT Law No. 13/2008 / QH12 of June 3, 2008, “Goods imported as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations or peoples armed forces units; donations or gifts for Vietnam-based individuals within the Government-prescribed quotas shall be Non-taxable objects”.
VAT Duty-free allowance are provided for in Article 5, Chapter II of the Prime Minister’s Decision No. 31/2015 / QD-TTg.
3.Customs Procedure :
According to clause 5 , 6 , 7 of article 1 of Circular No. 39/2018/TT-BTC and article no. 18 of Circular No. 38/2015/TT-BTC specifies on Dossiers of import procedures.