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Customs or Import duty for Malt whiskey and Whisky – scotch of 2 to 4 litres to Vietnam

The Customs or Import duty for Malt whiskey and Whisky – scotch of 2 to 4 litres to Vietnam is classified under Food & Beverage(cdf categories).

The HSCODE applied for Malt whiskey and Whisky – scotch of 2 to 4 litres is 22-8-30-0-0

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 45%

Special Tariff rate 1 is 5%

Special Tariff rate 2 is 20%

Special Tariff rate 3 is NULL

Special Tariff rate 4 is NULL

Special Tariff rate 5 is NULL

Special Tariff rate 6 is NULL

Special Tariff rate 7 is NULL

The average VAT rate applicable in Vietnam is 0.1

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Special Sales Tax

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

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

NOTE

  • 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.

Prohibited Items:

  • Dangerous goods, hazardous or combustible materials, including asbestos, as defined by IATA or by applicable sea or road transport regulations (e.g. ADR in Europe). Dry ice is acceptable in limited quantities on predefined sectors (refer to the Regional Dangerous Goods Co-ordinator)
  • Pornography
  • Antiques (brittle and/or fragile).
  • Asbestos
  • Fur
  • Hazardous materials or flammable (as stipulated by IATA)
Other related items:

Asti spumante
Sparkling wine
Champagne brut and bottle
Vodka energy drink
Spirits brandy – cognac, Cocktail, Brandy
spirits gin and Jenever
Spirits tequila and cuervo, Mezcal
Malt whiskey and Whisky – scotch of 2 to 4 litres
Coffee – instant coffee – flavoured and Cappuccino hazelnut (powdered drink mix)
Tea leaves – black > 3kg
Tea leaves – green < 3kg - flavoured
Lemons,Cranberry, Apples – fresh
Dry fruit and bananas – dried
Cherries in syrup – maraschino, Cherries,
Fresh green chilli and Chili peppers
Dates – dried
Dried tropical fruit, Truffles, and Blueberry
Kiwifruit – fresh
Dried mushrooms
Fruit jam, honey & spreads jam – guava,
Jatropha oil and Avocado oil,
Sauce – mustard
Chocolates and pralines-truffles