I have a friend currently living in Japan. She wants to send me a parcel via express mail, including cosmetics and money. Do I have to pay taxes or other expenses when I receive the parcel?
FDVN’s opinion:
Sincerely thank you for your concerning our legal consulting service. We are glad to give you our advice for your question.
Firstly, legal provisions for paying taxes when receiving gifts from abroad to Vietnam via express mail:
According to Point b Clause 5 Article 103 of Circular No. 38/2015/TT-BTC dated on March 25, 2015, on custom procedures, custom supervision and inspection, export duty, import duty, and tax administration applied to exports and imports:
“Tax shall be exempt if the value of goods sent by express mail is within the duty-free allowance according to regulations of the Prime Minister on the value of duty-free allowance for imports sent by express mail. If imports exceed the duty-free allowance, tax on the whole shipment shall be paid. If the tax payable on the whole shipment is smaller than VND 50,000, it will be exempt.”
Besides, according to Article 1 Decision No. 78/2010/QĐ-TTg dated on November 30, 2010, on the level of value of imports sent via express delivery services which are exempt from duty and tax:
“Imports valued at VND 1,000,000 (one million dongs) or less which are sent via the express delivery service are exempt from import duty and value-added tax.
For imports valued at over VND 1,000,000 (one million dongs) which are sent via the express delivery service, import duty and value-added tax shall be paid according to law.”
Thus, you have to pay taxes for goods sent from abroad to Vietnam via express delivery service under law provisions unless otherwise goods valued at VND 1,000,000 (one million dongs) or less which are exempt from import duty and value-added tax.
Secondly, law provisions on a parcel must not be sent or banned from sending as follows:
According to Clause 5 Article 25 Universal Postal Convention and final protocols on parcel must not be sent or banned from sending:
"... 5- It is forbidden to put processed metal or paper coins, banknotes, securities, gold or silver traveler's checks, precious stones, jewelry or other valuable items on:
5.1- In a parcel that is not declared, however, if the law of the sending country and the receiving country allows it, the above items may still be sent in sealed envelopes such as a Postage number;
5.2- In parcels without price quotations exchanged between the two countries accepting the opening of the parcels service; In addition, postal administrations have the right to prohibit the delivery of gold in postage-priced or unregulated mailers or to the territory of their own country or hitchhiking. Countries have the right to limit the actual value of these items ... "
Thus, it’s illegal to transfer currency and gold via express delivery service. Your friend is banned from sending currency and gold via express delivery service to you.
Above are the advice of FDVN Limited Law Firm base on studying law provisions and theories. We hope that our opinions would be useful.
Legal Expert: Duong Hoai Thuong
FDVN Law Company
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