Vietnam – Customs and Import duty tax calculation method

Posted on Posted in Customs Duty Calculator

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Vietnam Either by a private individual or a commercial entity.

The valuation method is CIF.

  • The import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.

Below is the Duty and Sales tax for Vietnam :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
Varying range Varies ST=10%
VAT = ST * (CIF + Duty)
No Duty if product value(excluding shipping and insurance) is less than or equal to 1,000,000 Dong


  • Sales tax is applied on the sum of the CIF value and duty and as there is no threshold it is applicable on all imports irrespective of import values.

Extra taxes and customs fees while importing

Below is the Special sales tax in Vietnam :

Product Rate
Cigar/cigarette 70
Spirit/wine With ABV ≥ 20° 55
Spirit/wine With ABV < 20° 30
Beer 55
Petrol 7 to 10
Playing cards 40
Golf 20
Lottery 15
Votive paper 70

Please refer this for detailed information on other charges.