🇻🇳 Import Customs & Duties: Vietnam
Quick Facts
Duty-free threshold
$45
Packages under $45, duty free
VAT / Sales Tax
10%
CIF value + duty + special consumption tax (if applicable). Reduced 5% for essential goods. Special consumption tax on luxury goods, alcohol, tobacco.
Clearance Time
2-7 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-10% | HS 85 |
| Clothing | 20-30% | HS 61-62 |
| Footwear | 20-30% | HS 64 |
| Food products | 5-40% | HS 01-24 |
| Machinery | 0-5% | HS 84 |
| Cosmetics | 10-20% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 15-25% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $45 USD
Customs Clearance Process
General Department of Vietnam Customs (GDVC) uses VNACCS/VCIS electronic customs system. Traffic light system: green (auto-release), yellow (document check), red (physical inspection). Many FTAs including CPTPP, EVFTA, RCEP.
What to Actually Expect
Improving rapidly. VNACCS electronic customs. Can be strict on used goods and electronics.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Automatic import licenses for most goods. Special permits for pharmaceuticals (Drug Administration of Vietnam), food (Ministry of Health), telecom equipment (Ministry of Information). Quality inspection for many consumer goods.
Certificate of Origin
Form D for ASEAN trade. EUR.1 for EVFTA. CPTPP and RCEP certificates. VCCI (Vietnam Chamber of Commerce) issues non-preferential certificates. REX self-certification for EVFTA.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Vietnam:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $1 | $5 | $6 |
| $100 | $6 | $11 | $16 |
| $200 | $16 | $22 | $37 |
| $500 | $46 | $55 | $100 |
| $1000 | $96 | $110 | $205 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Vietnam
Frequently Asked Questions
What is the duty-free threshold for Vietnam?
The duty-free (de minimis) threshold for imports into Vietnam is $45. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to Vietnam?
The VAT/tax rate on imports to Vietnam is 10%. VAT applies to: CIF value + duty + special consumption tax (if applicable). Reduced 5% for essential goods. Special consumption tax on luxury goods, alcohol, tobacco.
How long does customs clearance take in Vietnam?
Typical customs clearance in Vietnam takes 2-7 days. Express shipments usually clear faster.
What documents are needed to import into Vietnam?
To import into Vietnam, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Vietnam?
Vietnam prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.