Goods Across Borders · Customs rule card

Alcohol / Spirits → Vietnam

Purpose: Traveling · Verified: 2026-05-13

RESTRICTED

1.5L spirits or 2L wine/beer duty-free

Details

Vietnam Customs (Tổng cục Hải quan) allows travelers aged 18 or over to bring 1.5 litres of spirits above 20% ABV, OR 2 litres of wine / beer below 20% ABV, plus a separate 3 litre beer allowance, duty-free per visit (Decree 134/2016/ND-CP). Excess attracts full import duty (typically 50%) plus special consumption tax (25-65% depending on ABV) plus 10% VAT. Alcohol for commercial resale requires a separate trading licence.

Quantity limit

1.5L spirits or 2L wine/beer

Documentation required

Vietnamese Customs declaration form for quantities above allowance

Legal reference

Vietnamese Customs Law

IATA dangerous goods

Alcohol / Spirits is classified under Class 3 — Flammable liquids. Cabin and checked-baggage limits apply on top of customs rules.

Practical advice

Standard duty-free allowance applies (typically 1L spirits + 1-2L wine + beer). Declare any quantity above; excise + 10% VAT computed at General Department of Vietnam Customs (GDVC) Red Channel. Bring purchase receipts.

Customs authority

General Department of Vietnam Customs (GDVC) · https://www.customs.gov.vn