Vietnam Import Duties & Taxes Explained

Import tax in Vietnam consists of Import Duty (varies by product, 0-25%) plus Value-Added Tax (VAT) at 8% through December 2026 for most consumer goods. Since the de minimis exemption was abolished in early 2025, nearly all shipments to Vietnam are subject to these charges regardless of value, calculated on your CIF value (goods cost + shipping + insurance) plus any applicable duties.

Yes, nearly all shipments to Vietnam are subject to import duty and VAT, as the previous exemption for low-value express parcels has been abolished. Even if your shipment is under 1,000,000 VND, you should expect to pay taxes upon arrival.

VAT in Vietnam is calculated on the CIF value (cost of goods + insurance + freight) plus any applicable customs duty. This means the tax is applied to a higher base than just the item price, as shipping costs and duty are included before the VAT percentage is added.

Customs duty is calculated as a percentage of the CIF value, which includes the cost of goods, insurance, and freight. Rates vary by product type, ranging from 0% for electronics like laptops to 25% for items like home appliances.

Yes, carriers like DHL or FedEx typically charge a handling or brokerage fee for processing your shipment and advancing tax payments. This fee is often around 2% of the tax amount or a minimum of approximately 200,000 VND.

Vietnam Customs collects all import duties and VAT directly from you or your carrier upon arrival. The carrier will usually collect these charges on behalf of customs before releasing your shipment.

You can estimate costs by adding the import duty (based on product category) and VAT (8% or 10%) to the CIF value of your goods. Remember that carrier handling fees will add an additional cost on top of these government charges.

Vietnam Customs strictly uses the CIF value for calculations, so they may estimate shipping costs if not clearly listed on your invoice. This estimation could potentially increase the total taxes due on your shipment.