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GOODS ACROSS BORDERS

VN / VNM

VietnamViแป‡t Nam

VERIFIED ยท 2026-07-01
CODEVN
ISO3VNM
REGIONASIA PACIFIC
VAT10%
CURRENCYVND
DE MINIMISUS$43
CASH THRESHOLDUS$5000

Overview

Vietnam's customs administration is the General Department of Vietnam Customs (Tแป•ng cแปฅc Hแบฃi quan, GDVC), an agency of the Ministry of Finance. GDVC operates at all Vietnamese international airports (Tan Son Nhat HCMC SGN, Noi Bai Hanoi HAN, Da Nang DAD, Cam Ranh CXR), the deep-sea ports at Cat Lai (Ho Chi Minh City), Hai Phong, Cai Mep-Thi Vai, and the land border crossings to China (Lao Cai, Mong Cai), Laos (Cau Treo, Lao Bao), and Cambodia (Moc Bai, Tinh Bien).

Arriving travellers complete the Vietnam Customs Declaration (HQ/2002-PMD) at airport kiosks; many arriving foreign nationals also need the Vietnam e-Visa obtained at evisa.xuatnhapcanh.gov.vn before travel. The personal allowance is goods up to VND 10 million (~USD 400), alcohol: 1.5 litres of spirits over 22% ABV (or 2 litres under 22% ABV), and 200 cigarettes (or 100 cigars or 500g tobacco). Above the threshold, simplified duty plus 10% VAT applies.

The Vietnamese e-Visa programme covers most major source countries, single-entry or multi-entry options (the multi-entry option was added in 2023). Selected ASEAN nationals enter visa-free.

For commercial imports, GDVC operates VNACCS/VCIS (Vietnam Automated Cargo Clearance System / Customs Information System), the comprehensive electronic clearance platform integrated with Vietnam National Single Window (VNSW) for OGA filings. Importers file electronic declarations through VNACCS, pay duties, and clear at the relevant port.

Vietnam's import-duty structure applies MFN per the Vietnamese tariff (typically 0-150% AHTN-aligned), VAT at 10% (with 5% reduced on certain essentials), Special Consumption Tax (SCT) on luxuries (motor vehicles 30-150%, alcohol 35-65%, tobacco 70-75%), and Environmental Protection Tax on selected products.

Tariff policy: Vietnam's FTA network is among the most expansive in ASEAN: ASEAN AFTA, RCEP, CPTPP, EVFTA (EU-Vietnam FTA, 2020), UKVFTA (UK-Vietnam FTA, 2021), Vietnam-Korea FTA, Vietnam-Japan EPA, Vietnam-Chile FTA, Vietnam-Eurasian Economic Union FTA, Vietnam-Cuba Trade Agreement, Vietnam-UK FTA, Vietnam-Israel FTA (2023), and others. Many recent FTAs use self-certification of origin via the REX system or equivalent.

For courier and ecommerce imports, Vietnam applies de minimis at VND 1,000,000 (~USD 40) per consignment. Above the threshold, VAT and duty per the AHTN apply.

Some product categories require additional clearance. The Ministry of Health (Drug Administration of Vietnam, DAV) regulates pharmaceuticals. The Ministry of Agriculture and Rural Development (MARD) handles SPS controls. The Ministry of Information and Communications (MIC) type-approves radio equipment. CITES permits are issued by the Department of Forestry Management.

Vietnam applies elevated scrutiny on several categories: - Used and refurbished consumer electronics are subject to restrictive licensing; second-hand laptops, tablets, mobile phones require advance import authorisation. - Counterfeit luxury goods are vigorously enforced at southern ports. - Used vehicles are subject to specific age and emissions restrictions. - Cultural and religious materials unrelated to the importer's stated purpose can attract review.

Currency declarations are mandatory above USD 5,000 equivalent in foreign currency or VND 15 million in dong on entry or exit. Vietnamese residents face foreign-exchange controls on capital movements.

Vietnam's manufacturing economy has grown dramatically post-2018 as a primary China+1 destination. Major foreign-invested manufacturing includes Samsung Vietnam (multiple plants in Bac Ninh and Thai Nguyen), LG Vietnam, Foxconn, Intel (HCMC assembly), and substantial Japanese auto-parts and Korean electronics ecosystems. This drives high volumes of intermediate-good imports under preferential FTA rates and corresponding finished-good exports.

Postal-import handling is via Vietnam Post (VNPost) at international mail centres in Hanoi and HCMC. Above the de minimis, VAT and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted for personal-use quantities (typically up to 30 days' supply); controlled drugs require advance authorisation.

Recent regulatory changes include the operationalisation of CPTPP and RCEP preferential rates, the EVFTA entry into full implementation, the UKVFTA operationalisation, the Vietnam-Israel FTA (2023), ongoing VNSW integration with onward ASEAN Single Window, and continuing reform of the Customs Law governing trade facilitation.

For authoritative current rules, travellers and importers should consult www.customs.gov.vn and evisa.xuatnhapcanh.gov.vn.

Customs authority

General Department of Vietnam Customs (GDVC)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol1.5L
Cigarettes400
Personal goods valueUS$700
Duty-free per person: spirits up to 1.5L (or beer up to 3L), 200 cigarettes or 250g pipe tobacco or 20 cigars; personal goods valued up to VND 10 million (approx. USD $400โ€“$430). For Vietnamese nationals returning after 6+ months abroad, the allowance for goods is higher at VND 20 million.

De minimis import threshold

USD EQUIVALENT

US$43

LOCAL CURRENCY

VND 1,000,000

AS OF

2022-01-01

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.

Cash declaration

THRESHOLD (USD)

US$5000

LOCAL AMOUNT

VND

Arrival formalities

CURRENCY

VND โ€” Vietnamese ฤ‘แป“ng

DECLARATION FORM

Vietnamese Customs Declaration (HQ/2002-PMD)

PRE-ARRIVAL SYSTEMS

  • e-Visa โ€” approved nationalities (single-entry, multi-entry available 2023+)

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • VNACCS / VCIS customs declaration
  • MOH Vietnam registration (food / pharma)
  • MoIT import licence (controlled goods)

Restricted categories

  • RESTRICTEDFirearms and weapons (Ministry of Public Security permit required)
  • RESTRICTEDExplosives and flammable materials
  • RESTRICTEDPharmaceuticals and medical devices (Ministry of Health approval required)
  • RESTRICTEDAgricultural products (quarantine certificate required)
  • RESTRICTEDVehicles (Ministry of Transport approval and registration)
  • RESTRICTEDCertain electronic goods (Ministry of Information and Communications approval)
  • RESTRICTEDCultural relics and antiques

Prohibited categories

  • PROHIBITEDNarcotics and psychotropic substances
  • PROHIBITEDPornographic materials
  • PROHIBITEDPublications and materials against the Socialist Republic of Vietnam
  • PROHIBITEDCounterfeit currency and goods
  • PROHIBITEDFirecrackers
  • PROHIBITEDProducts from endangered species
  • PROHIBITEDToxic chemicals and waste

Special notes

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

Import documentation

  • โ€”Customs Declaration (electronic via VNACCS)
  • โ€”Commercial Invoice
  • โ€”Packing List
  • โ€”Airway Bill or Bill of Lading
  • โ€”Certificate of Origin (ASEAN Form D, CPTPP CO, EVFTA Origin Declaration, etc.)
  • โ€”Import Licence (for controlled goods)
  • โ€”Quarantine certificate (for agricultural products)
  • โ€”Ministry of Health import licence (for pharmaceuticals)

Posting restrictions

Vietnam Post and customs handle international postal imports. Customs duties and VAT apply to goods above the de minimis threshold. Prohibited items cannot be imported by any means including post.

Top documented rules

10 of 67

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • SGNTan Son Nhat International Airport (Ho Chi Minh City)

    Vietnam Customs runs red/green channels. Personal-effects allowance USD 300; excess attracts duty + VAT.

  • HANNoi Bai International Airport (Hanoi)

Land borders

  • China โ€” Hแปฏu Nghแป‹ Pass / Lร o Cai.

Leaving Vietnam

Vietnam Customs under Ministry of Finance; Ministry of Industry and Trade oversees strategic-goods export licensing. Antiquities controlled by Ministry of Culture, Sports and Tourism. Currency USD 5,000+ equivalent declared on departure.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • antiquities-mcst
  • wildlife-cites
  • strategic-goods-moit

Pre-arrival apps

  • Vietnam e-Visa

    Eligible non-visa nationalities before travel

    Official site

Regulatory timeline

  • Decree 18/2021/ND-CP phases in customs procedures for cross-border e-commerce; courier and postal channels split. customs.gov.vn
  • VND 1,000,000 personal-import duty-free threshold (about USD 40) reaffirmed; quantities above attract 10% VAT plus duty per HS code. customs.gov.vn

Known scams

  • Unofficial e-visa sites charging USD 50-100 for the USD 25 government fee. Use only evisa.xuatnhapcanh.gov.vn. evisa.xuatnhapcanh.gov.vn

DECLARATION FORM LANGUAGES

vi, en

Top item rules for Vietnam

Source: rules indexed for Vietnam. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Vietnam duty-free?

Travellers arriving in Vietnam may bring 1.5 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Duty-free per person: spirits up to 1.5L (or beer up to 3L), 200 cigarettes or 250g pipe tobacco or 20 cigars; personal goods valued up to VND 10 million (approx. USD $400โ€“$430). For Vietnamese nationals returning after 6+ months abroad, the allowance for goods is higher at VND 20 million.

How many cigarettes can I bring into Vietnam?

400 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Vietnam?

Yes. Cash and equivalent bearer instruments above USD 5000 (VND) must be declared on arrival.

What is Vietnam's de minimis import threshold?

VND 1,000,000 (~USD 43). 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.

Is VAT or GST charged on imports into Vietnam?

VAT (Thuแบฟ Giรก Trแป‹ Gia Tฤƒng) 10% standard; 5% reduced on certain essentials and 0% on exports. Applied to import customs value + duty. Personal-import de minimis VND 1,000,000 (~USD 40).

Can I bring prescription medication into Vietnam?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with General Department of Vietnam Customs (GDVC) for your specific medicine.

Can I send gifts by post to Vietnam?

Gifts are accepted by post but are still subject to Vietnam's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ€” undervaluation is treated as fraud.

What documents do I need to import commercially into Vietnam?

A customs declaration filed with General Department of Vietnam Customs (GDVC), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Vietnam's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Vietnam?

Narcotics and psychotropic substances; Pornographic materials; Publications and materials against the Socialist Republic of Vietnam. See the full prohibited list on this page.

What items are restricted into Vietnam?

Firearms and weapons (Ministry of Public Security permit required); Explosives and flammable materials; Pharmaceuticals and medical devices (Ministry of Health approval required). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Vietnam?

Use the red channel at the airport. Most ports of entry into Vietnam accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Vietnam?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with General Department of Vietnam Customs (GDVC)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Vietnam?

Vape rules are changing fast worldwide; Vietnam may have specific restrictions, age limits, or outright bans. Verify on the current General Department of Vietnam Customs (GDVC) guidance before travel โ€” bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Vietnam?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Vietnam's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Vietnam's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Vietnam.

How long does customs clearance take in Vietnam?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Vietnam customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ€” they handle clearance on your behalf. If you need to deal directly with the authority, contact General Department of Vietnam Customs (GDVC) via the contact route on their official site.

What are common customs scams to watch for in Vietnam?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against General Department of Vietnam Customs (GDVC) before acting on any answer. Customs rules change frequently.

More for Vietnam

Top inbound origins

Countries whose travelers most often arrive at Vietnam.

VERIFIED ยท 2026-07-01

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog