Understanding Non-Commercial Goods

1. Goods exported and imported not for commercial purposes.

Goods exported and imported not for commercial purposes (hereinafter referred to as non-commercial goods) including:

1. Gifts sent by organizations and individuals abroad to organizations and individuals in Vietnam; and gifts sent by organizations and individuals in Vietnam to organizations and individuals abroad.
2. Goods belonging to diplomatic missions, international organizations in Vietnam, and individuals working at these agencies and organizations.
3. Humanitarian aid supplies.
4. Goods temporarily imported by individuals who are exempt from taxes by the Vietnamese government.
5. Samples are not being paid for.
6. Tools and equipment used by immigration officers.
7. Movable assets of organizations and individuals.
8. Personal baggage of arriving passengers sent via transport documents, and goods carried by arriving passengers exceeding the duty-free allowance.
9. Other non-commercial goods.

2. Circular 128/2013/TT-BTC continues to use the terms "imported goods for commercial purposes" and "goods not intended for commercial purposes," abbreviated as non-commercial goods, with the following regulations:

Article 6. Commercial Export and Import Goods

Commercial export and import goods include:

1. Goods exported and imported under sales contracts;

2. Goods imported temporarily for re-export;

3. Goods traded through transit;

4. Goods exported and imported under the category of importing raw materials for the production of export goods;

5. Goods exported and imported for the purpose of fulfilling processing contracts with foreign traders;

6. Goods exported and imported for the implementation of investment projects;

7. Goods imported and exported across the border are subject to the regulations of the Prime Minister on the management of border trade activities with countries sharing a common border;

8. Goods exported and imported for commercial purposes by organizations and individuals who are not traders;

9. Export and import goods of export processing enterprises;

10. Goods entering and leaving bonded warehouses;

11. Goods temporarily imported for re-export, or temporarily exported for re-import, for participation in fairs and exhibitions;

12. Equipment, machinery, construction vehicles, molds, and templates temporarily imported and re-exported, or temporarily exported and re-imported, for production, construction, project implementation, testing, and research.

Article 69. Goods exported and imported not for commercial purposes.

Goods exported and imported not for commercial purposes (hereinafter referred to as non-commercial goods) including:

1. Gifts sent by organizations and individuals abroad to organizations and individuals in Vietnam; and gifts sent by organizations and individuals in Vietnam to organizations and individuals abroad;
2. Goods belonging to diplomatic missions, international organizations in Vietnam, and those working at these agencies and organizations;
3. Humanitarian aid goods;
4. Goods temporarily imported or exported by individuals who are exempt from taxes by the Vietnamese government.
5. Samples not paid for;
6. Professional tools and equipment temporarily exported or imported for a limited period by agencies, organizations, or individuals entering or exiting the country;
7. Movable assets of organizations and individuals;
8. Personal baggage of incoming passengers sent under a bill of lading, and goods carried by incoming passengers exceeding the duty-free allowance;
9. Other non-commercial goods.

3. Circular 38/2015/TT-BTC, issued on March 25, 2015, replaces Circular 128/2013/TT-BTC, which expired on April 1, 2015.

Instead of using the terms "for commercial purposes" and "not for commercial purposes," specific tax exemptions are stipulated for each item as previously mentioned in the section on "non-commercial imported goods," thus the term "non-commercial goods" is also no longer used.