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Question and Answer

IMPORT BOTTLES OF WINE - PERSONAL USE

Name/Company name: Alvaro Martinez
Categories: Customs Procedures
Date: 14-06-2016 10:50
Question:
We have been requested (from Spain) to ship some wine samples to Vietnam exclusively for tasting analysis.
The transport import clearance would by arranged by (Federal Express) an Express Company Courier on behalf of receiver.
We have been visited your web: www.customs.gov.vn but it did not work through internet.
Because we have not enough information regarding possible restrictions or problems about customs formalities in Vietnam, could kindly you please confirm which restrictions, limits, license might be needed for an IMPORT and EXPPRESS CUSTOMS CLEARANCE ?
The importer and consignee will be an INDIVUDUAL as receiver and has no IMPORT LICENSE.
Value of samples will be about 90 USD on invoiced and declared as SAMPLES NOT FOR SALE.
Is we can ship the samples, ARE There any duties and taxes as well.
Thank you very much for your quick response.

Kind regards
Álvaro Martínez
Answer at 14-06-2016 10:50:

For your question, we would like to have below suggestion.

Note: Our suggestion is for your reference only, not legally obligated.

* Procedures for shipping via courier service:

If you send good via international air express delivery services, we suggest you refer to Circular No. 100/2010/TT-BTC of July 09, 2010, providing for customs procedures for imports and exports sent via international air express delivery services.

You can find the document on our website at adress www.customs.gov.vn as following link:

http://www.customs.gov.vn/Lists/EnglishDocuments/ViewDetails.aspx?language=en-US&List=322c1914%2Df3e9%2D404b%2D8be9%2D5435b48d65ea&ID=1117&Web=c00daeed%2D988b%2D468d%2Db27c%2D717ca31ae3ff

If you send good by road express delivery services, we suggest you refer to Decision No. 93/2008/QD-BTC of October 29, 2008, promulgating the regulation on customs procedures for goods and articles exported, imported or transited by road express delivery services.

You can find the document on our website at adress www.customs.gov.vn as following link:

http://www.customs.gov.vn/Lists/EnglishDocuments/ViewDetails.aspx?language=en-US&ID=1051.

* The import of tax:

To determine if  wine are subject to tax exemption or not or how to pay taxes, you should refer to Item 4 of Article 107 about Cases under tax exempt consideration; and Item c5, Article 108 about Dossier for tax exempt consideration of Circular 38/2015/TT-BTC of March 25, 2015 by Ministry of Finance, providing guidance on customs procedures; customs inspection and supervision; import duty, export duty and tax administration applicable to imports and exports, for more information.

- In case your samples are subject to import tax duty, we suggest you to define import tax rate basing on your actual goods and HS code inthe preferential import and export tariff Schedule 2014 (issued together with Circular No. 164/2013/TT-BTC dated 15/11/2013 of the Ministry ofFinance) to determine the specific tax rate.

Because wine is a kind of food therefore it  will be under management of food safety of the Ministry of Industry and Trade and other regulations as Decree 94/2012/NĐ-CP dated 12/11/2012 by Government on wine production and wine trading.

You can refer to above documents for more detail. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.

Yours sincerely​