Demand import gift goods into Vietnam has increased sharply in recent years, especially from individuals abroad sending gifts to relatives, or businesses receive gifts for work purposes, event, marketing... Even though it's a "gift", but according to Vietnamese law, all these types of goods are still considered imported goods and must complete customs procedures.

This article Cuong Quoc Logistics helps you understand What are gift items?, Tax on gift goods, documents need to be prepared and Customs clearance process for gift goods, in accordance with legal regulations.

I. What are gift items??

In international trade activities, present understood as donated goods, donate, sent to Vietnam by organizations or individuals abroad.

Gift goods are divided into two main groups:

• Gifts for individuals

• Gifts for organizations/businesses

The most important point that many people are still confused about:

Gift goods are still imported goods, Therefore, customs procedures must be fully carried out according to general regulations.

Therefore, gift goods still need customs procedures and full tax payment when importing gift goods.

II. Legal regulations related to the import of gift goods

Procedure import gift goods is now governed by the following documents:

1. Decision No. 01/2025/QD-TTg

This is a very important text, Because there is content completely abolished Tax exemption regulations for small value gifts.

Quoted verbatim:

“Article 1. Abolish the entire Decision
Abolish all Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the value of imported goods sent via tax-free express delivery service.

This means:

_From 2025, Gift items are no longer exempt from tax according to value limits.
_All gift shipments must be fully taxed according to the type of goods.

2. Specialized management documents

Depending on the specific item (cosmetics, food, Electronic equipment, pharmaceutical, machines…), Gift items may be subject to compliance:

• Plant quarantine

• Animal quarantine

• Publication of food safety standards/inspection

• State quality inspection

• Import license

• Require labels

• Regulations on network security / telecommunications / frequencies (for electronic equipment)

Therefore, it is not just a "gift" that can be ignored by specialized management.

III. Tax on import of gift goods

Theo Decision No. 01/2025/QD-TTg, gift goods is no longer tax exempt like before.

Therefore, Taxes apply to import gift goods will be completely relied upon:

• Type of goods

• HS code (HS code)

• Taxable value

• Current tax policies

There are no incentives or discounts for “gift” reasons..

IV. Taxes may arise

When Import gifts, Recipients in Vietnam may have to pay the following taxes:

• Import tax (depends on HS code)

• Value added tax (VAT)

• Special consumption tax (if subject to tax)

• Environmental protection tax (If the item has regulations)

The tax calculation formula will be based on::

_HS code + taxable value according to customs regulations
_Additional declaration may be required if the declared value is not appropriate

V. Documents and documents need to be prepared when importing gift goods

1. Compulsory customs documents

The basic set of documents to carry out procedures for importing gifts includes::

• Bill of lading (Bill of Lading / Airway Bill)

• Commercial invoice or alternative documents showing the value of the goods

• Packing List

• Customs declaration according to the appropriate type

2. Additional documents may be needed depending on the situation

• Identification documents of the recipient (for personal gifts)

• Specialized license (Food safety, quarantine, quality check…)

• Power of attorney if the business/forwarder performs the procedures on your behalf

VI. Customs procedures for importing gift goods

Below is a complete and easy-to-understand customs process for individuals and businesses.

1. Identify items & Apply HS code

• Correctly classify HS codes according to customs classification rules

• Check to see if specialized testing is required

• If it cannot be determined, The recipient may be red-channeled and physically checked

2. Declare the value of goods

• Worth the right price reflect the actual price

• Do not declare too low a value to reduce taxes

• Customs has the right to consult or impose taxes if the value is "unreasonable".

3. Declare customs declaration

Declare on the system VNACCS:

• With individuals → type non-commercial

• For businesses → type of import according to purpose of use (A11, A12…)

4. Channeling – checking – paying taxes

• Green stream → Customs clearance immediately

• Golden stream → check documents

• Red stream → physically check the goods

After tax notice, The recipient must complete tax obligations before customs clearance.

5. Receive goods - deliver goods

Goods are returned at the post office, Airport warehouse or ICD depending on type of transportation.

VII. Extremely important notes when importing gifts

1. Gift goods are not exempt from customs procedures, whether for individuals or organizations.

2. Businesses receiving gifts are not tax exempt.

3. Many items (cosmetics, food, medical equipment…) Specialized license is still required, although not commercial.

4. Need Apply the correct HS code to avoid arrears, tax determination.

5. Declared value must be in accordance with customs value regulations, Avoid being suspected of "understatement".

CONCLUDE

Procedure import gift goods not too complicated, But you need to clearly understand tax regulations, file, HS codes and specialized management. After Decision 01/2025/QD-TTg effective, gift goods is no longer exempt from tax under the limit, Therefore, the recipient needs to fully prepare tax costs and procedures.

If you are an individual receiving gifts from relatives abroad, or businesses are given goods to serve their work, Correct understanding of regulations will help speed customs clearance, Avoid holding goods or incurring unnecessary costs.

Cuong Quoc Freight Forwarding Company Limited

Office: 7th floor, Parami Building, 140 Bach Dang, Tan Son Hoa Ward, Ho Chi Minh City

Hotline: 0972 66 71 66

Email: info@cql.com.vn

Website: https://cql.com.vn/