Import-export tax-free Mailers Exempted from Customs Fees

This is one of the most updated contents in mechanism of collecting customs fees, which was stipulated in the Ministry of Finance’s Circular No. 172/2010/TT-BTC dated on November 2, 2010 as a replacement for Circular No. 43/2009/TT-BTC dated on March 29, 2009.

 

As a result, cases exempted from customs fees include the following: humanitarian items; non-refundable aid; gifts to state agencies, political organizations, social-political organizations, social organizations, social-employment organizations, civil arm units and individuals; appliances of foreign organizations and individuals that benefit from diplomatic exception norm; personal belongings; mailers and postal parcels exempted from import-export taxes under the current regulations; goods are stored to wait for customs clearance, on-spot imports and exports (including goods traded between export processing enterprises with domestic partners and among export processing enterprises).

 

Customs fees is VND20,000 (US$1.02)/01 declaration form, and the threshold for goods and vehicles transited in Vietnam is VND200,000/01 declaration form. Customs agencies are allowed to use entire collected fees to finance for customs operations and services. For customs fees in Vietnam dong, in case that fee payers want to pay in foreign currencies are allowed to be collected in foreign currencies of free exchanges, and are converted from Vietnam dong into that currencies under the average inter-bank rate in the market, which is announced by the State Bank of Vietnam at the moment of fee collection.