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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇻🇳 Vietnam

CUSTOMS AUTHORITYGeneral Department of Vietnam Customs (GDVC)
STANDARD VAT10%
DE MINIMIS (USD)US$43

De Minimis Threshold

THRESHOLD (USD)

US$43

LOCAL CURRENCY

VND 1,000,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Import goods valued at or below VND 1,000,000 (approx. USD $43) are generally exempt from import duty if they are non-commercial gifts. VAT (10%) may still apply. Vietnam has been working to tighten low-value e-commerce import rules. Verify current rules with GDVC.

As of: 2022-01-01

VAT / GST on Imports

10%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Declaration (electronic via VNACCS)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05Certificate of Origin (ASEAN Form D, CPTPP CO, EVFTA Origin Declaration, etc.)
06Import Licence (for controlled goods)
07Quarantine certificate (for agricultural products)
08Ministry of Health import licence (for pharmaceuticals)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and weapons (Ministry of Public Security permit required)
  • Explosives and flammable materials
  • Pharmaceuticals and medical devices (Ministry of Health approval required)
  • Agricultural products (quarantine certificate required)
  • Vehicles (Ministry of Transport approval and registration)
  • Certain electronic goods (Ministry of Information and Communications approval)
  • Cultural relics and antiques

Prohibited Import Categories

  • Narcotics and psychotropic substances
  • Pornographic materials
  • Publications and materials against the Socialist Republic of Vietnam
  • Counterfeit currency and goods
  • Firecrackers
  • Products from endangered species
  • Toxic chemicals and waste

Special Notes

  • 01Vietnam's customs declaration form must be completed for all arriving passengers.
  • 02VAT is 10% (reduced rate of 5% for some essential goods).
  • 03Vietnam is a member of ASEAN, CPTPP, and has an FTA with the EU (EVFTA).
  • 04The Automated System for Customs Data (VNACCS/VCIS) handles customs declarations.
  • 05Import tariffs can be high for certain goods — automobiles can face tariffs up to 70–80%.
  • 06Controlled items such as pre-packaged food require Ministry of Health or Ministry of Agriculture approvals.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Vietnam.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog