Vietnam Humanitarian Customs Regulations

This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Vietnam.

Required Documents

  • Letter of donation, with monetary valuation details
  • Bill of lading/airway bill
  • Packing list
  • Fumigation certificate, certificate of quality
  • Certificate of origin

Prohibited Goods

Please consult PACCOM of particular goods prior to donation (case by case).

Tax Exemption

One of the key stipulations of the regulations of Vietnam is that used goods can be imported into Vietnam for aid purpose, free of all tax (VAT, import, special consumption taxes), provided the following conditions are met: 1. The quality of such goods must be 80% or over and must be certified by a competent authority of the country of origin. 2. There must be a monetary valuation of such goods. 3. There must be a defined recipient in Vietnam. 4. The importation of the shipment shall be started after being approved by a competent authority of Vietnam.

Pre-Shipment Application

Pre-shipment is required for tax exemption.

Monetary Valuation

Monetary valuation is required on an individual item basis, in a common currency (USD or EURO preferred).


There are some restrictions on humanitarian goods, defined on a case by case basis. Restrictions on expiry dates are in place, for some materials and supplies.

Other Information

For other information contact PACCOM.


PACCOM Date published: 30/05/2003


Regions / countries / territories

Asia: Vietnam