Goods supplied free of charge are not automatically tax-free or exempt from import controls. Customs still reviews the importer, intended use, customs value, HS classification, sector-specific requirements and the legal basis for any exemption. This guide explains the classification, dossier, process and control points for business samples, non-commercial shipments and gifts imported into Vietnam.

Operational reference · Updated 20 July 2026 · Business imports

QUICK FACTS

No payment does not mean zero value

A “no charge” invoice does not make the customs value zero; a defensible reference value is still required.

Non-commercial is not a tax exemption

It describes the transaction purpose, not an automatic exemption from duty or product controls.

Sample exemption is narrow

Article 27 applies only where the customs value is no more than VND 50,000 or the item has been rendered unusable except as a sample.

Gifts require evidence

An organisational recipient should hold a gift letter/agreement and verify the limits and frequency under Article 8 of Decree 134.

SCOPE

This guide applies to organisations and businesses importing commercial samples, free advertising publications, trial components, demo equipment, gifts, or other shipments with no payment obligation by sea, air, post or express courier into Vietnam.

Terminology limit: “Non-commercial” is an operational label, not a blanket tax exemption or a single customs procedure. The file must identify the actual nature of the shipment: sample, gift, test item, free advertising publication, or another non-sale transaction.

Excluded: accompanied baggage within allowances, diplomatic goods, aid, temporary imports for re-export, samples imported under processing/export-production arrangements, and other special regimes governed by separate rules.

TERMS

Term	Operational meaning	Control point
Commercial sample	An item used for evaluation, testing, presentation or comparison.	It is not automatically duty-free.
Non-commercial goods	Goods not arising from an ordinary sale transaction.	They may still have customs value, duty and licensing obligations.
Gift	Goods transferred without payment or reciprocal consideration.	Evidence of the donor, recipient, value and purpose is required.
Pro forma/non-commercial invoice	A value and description document used where there is no sales invoice.	Show item, model, quantity, reference value, currency and delivery term.
Customs value	Value used for duty and customs statistics.	It must not be declared as zero merely because the goods are free.

OPERATING MECHANISM

Customs treatment is not determined solely by labels such as “sample”, “gift”, “free of charge” or “no commercial value”. Authorities consider the substance of the transaction, sender and recipient, actual description and use, resale/consumption capability, customs value, HS classification, transport mode and commodity controls.

Four decisions must be separated: (1) whether the goods may be imported; (2) who may declare and which declaration method applies; (3) which sector-specific documents are required; and (4) whether import-duty exemption conditions are met. The absence of payment answers none of these questions by itself.

Goods group	Recognition signs	Preliminary treatment	Main risk
Fully functional sample	Complete product that may be used, consumed or resold.	Treat as a normal import unless the specific Article 27 conditions are met.	Using the word “sample” without an exemption basis; undervaluation.
Rendered-unusable sample	Cut, drilled, marked or otherwise treated so it cannot be sold or used except as a sample.	Import-duty exemption may be considered if the condition and evidence are sufficient.	The treatment or evidence does not actually remove normal use/resale capability.
Free advertising publications	Catalogues, leaflets or other free Chapter 49 publications.	Article 27 applies only where the per-import type, quantity or weight limits are met.	Extending the exemption to all promotional gifts or trial products.
Gift/donation	A genuine gift relationship with no payment or reciprocal obligation.	Check recipient, goods, value/duty threshold, annual frequency and Article 8 evidence.	Confusing gifts with promotions, sponsorship, payment in kind or a disguised sale.
Testing/R&D item	Used for laboratory testing, research, quality assessment or compatibility checks.	Review HS, customs value, sector controls and post-import management; no automatic exemption.	Missing permit, inspection registration or evidence of intended use.

DOCUMENTS AND DATA

Document/data	Prepared by	Required content	Use
Customs declaration	Importer/lawful declarant	Correct party, declaration indicators, HS code, value, taxes and permits.	Registration and customs processing.
Pro forma or non-commercial invoice	Sender/supplier	Description, model, quantity, reference unit value, total value, currency, delivery term and no-payment reason.	Customs valuation and cross-checking transport/packing documents.
Packing list	Sender	Packages, packing method, weight, serial/lot where relevant.	Physical inspection and receipt.
B/L, AWB or postal document	Carrier/forwarder/courier	Shipper, consignee, route, packages, weight and reference number.	Shipment, manifest and customs-location identification.
Gift agreement/letter	Donor and recipient	Parties, reason, goods, value, purpose, no-payment confirmation; acceptance approval where required.	Evidence of the gift and exemption claim.
Technical documents, photographs and condition record	Supplier and importer	Construction, use, rendered-unusable condition, quantity, test purpose and use plan.	HS, controls and sample-condition assessment.
Sector permit/inspection result	Importer/competent authority	Correct goods, model, lot, quantity, purpose and validity.	Import or clearance condition.
Customs valuation file	Importer	Identical/similar goods data, catalogue, quotation, freight, insurance and explanation.	Support customs value despite no sale/payment.
Gift-exemption register	Taxpayer/recipient	Declaration date, donor, value, duty, exemption basis and annual occurrence count.	Control the frequency limit and prevent duplicate claims.

PROCEDURE

Step	Action	Control gate	Output
1. Classify purpose	Identify sample, gift, test material or consideration-based transaction.	Do not rely only on “no commercial value”.	Purpose classification record.
2. Check product policy	Review HS, prohibitions, licensing and inspection.	Policy follows the goods, not the payment method.	Policy matrix.
3. Determine value and tax	Establish reference value and assess exemption conditions.	Do not assume zero value or full exemption.	Tax/exemption calculation.
4. Align documents	Match parties, item, model, quantity, weight and value.	Approve the filing set.	Controlled declaration dossier.
5. File declaration	Use the appropriate customs route and office.	Transmit only after permits, value and purpose are approved.	Accepted declaration.
6. Inspection and clearance	Submit evidence, explain, inspect and pay duty where required.	Track exemption basis and customs decision.	Cleared/released goods.
7. Post-import control	Retain records and track use, testing, disposal or change of purpose.	Reassess filing and tax before sale or repurposing.	Complete audit trail.

DUTY AND EXEMPTION CONDITIONS

1. Samples

Article 27(1) of Decree 134/2016/NĐ-CP provides import-duty exemption for samples, photographs/films of samples or substitute models where the customs value does not exceed VND 50,000, or where the item has been treated so that it cannot be sold or used except as a sample. A high-value, fully functional item is not exempt merely because an invoice states “sample” or “free of charge”.

2. Free advertising publications

Article 27 also covers specified free Chapter 49 advertising publications within the applicable per-import type, quantity or weight limits. This is a listed case and must not be extended to all promotional gifts, giveaways or trial products.

3. Ordinary gifts

Under Article 8 of Decree 134, an ordinary gift may fall within the allowance where its customs value does not exceed VND 2,000,000, or where the value is higher but the import duty payable is below VND 200,000, subject to a maximum of four occasions per year. Prohibited/suspended imports and most excise goods are outside the ordinary exemption mechanism.

Where an ordinary gift exceeds the allowance, import duty is assessed on the excess portion under the import-export duty framework, unless a separate special rule applies. Artificial shipment splitting or changing recipients to circumvent the allowance is not an acceptable control approach.

4. Gifts to special recipients

Following Decree 18/2021/NĐ-CP, gifts to state-budget-funded organisations with competent acceptance approval, or gifts for humanitarian/charitable purposes, may be considered for full-value exemption, still subject to a maximum of four occasions per year and documentary proof of the recipient, purpose and acceptance.

Tax scope: Import-duty exemption under Decree 134 does not by itself determine VAT, excise tax, environmental tax or sector-specific obligations. Each tax and control must be reviewed under the relevant law, HS code, goods and recipient.

SECTOR-SPECIFIC CONTROLS

Goods group	Additional file	Risk
Cosmetics and food	Notification/registration, safety inspection, ingredients, label and shelf life.	Small quantity is not an automatic exemption.
Medical devices and pharmaceuticals	Classification, circulation or sample-import mechanism.	Generic “medical sample” descriptions are insufficient.
Machinery and electronics	Catalogue, model, new/used status, battery and radio frequency.	Quality, energy, used-equipment or frequency controls may apply.
Chemicals and laboratory materials	CAS, SDS, concentration, purpose and chemical declaration/permit.	Sample status does not replace safety obligations.
Alcohol, tobacco and excisable gifts	Quantity, licence, label and tax policy.	Most excisable goods are excluded from ordinary gift exemption.

COMMON RISKS

Error	Cause	Possible consequence	Control
Declaring zero value	Treating “no charge” as no customs value.	Valuation query, reassessment and additional tax.	Prepare reference prices and relevant freight/insurance elements.
Using “non-commercial” as a blanket exemption	Failing to distinguish sample, gift, test item or advertising publication.	Wrong declaration indicators, exemption basis or sector dossier.	Issue a shipment-purpose determination with the legal basis.
Claiming exemption for a functional sample	Article 27 conditions were not checked.	Exemption rejected; amendment and duty may be required.	Retain photos and treatment records, or declare and pay according to the actual item.
Gift file lacks donor–recipient evidence	Reliance only on email or invoice wording.	Insufficient proof of substance, recipient or exemption conditions.	Use a gift agreement/letter and acceptance documents where applicable.
Failure to track four occasions per year	Files are dispersed among departments or couriers.	Duplicate exemption claim, reassessment or explanation request.	Maintain a register by taxpayer/recipient and declaration number.
Sector controls ignored	Assuming small quantity or free supply is exempt.	Hold, permit/inspection request or re-export.	Review HS and the competent ministry’s rules before dispatch.
Sale/transfer/change of use after clearance	No post-import use control.	Additional declaration, tax, invoice or sector procedure may arise.	Reassess obligations before disposal and retain approval/audit trail.

LEGAL SOURCES

Instrument/source	Status	Role
Consolidated Customs Law 54/VBHN-VPQH	Issued 23 March 2026	General framework for declarants, dossiers, declaration, inspection and clearance.
Decree 08/2015/NĐ-CP as amended by Decree 167/2025/NĐ-CP	Decree 167 effective 15 August 2025	Detailed organisation and implementation of customs procedures.
Circulars 38/2015/TT-BTC, 39/2018/TT-BTC and 121/2025/TT-BTC	Circular 121 effective 1 February 2026	Dossier, data fields, inspection and customs tax administration.
Law on Export and Import Duties 107/2016/QH13, as relevantly amended	In force	Taxability, exemptions and treatment of the value exceeding an allowance.
Decree 134/2016/NĐ-CP and Decree 18/2021/NĐ-CP	Decree 18 effective 25 April 2021	Article 8 on gifts; Article 27 listing non-commercial exemption cases.
Decree 182/2025/NĐ-CP	Effective 1 July 2025	Amends parts of Decree 134 but does not change the Article 8 and Article 27 thresholds stated above; it is not a basis for broad exemption.

Consolidated Customs Law · Decree 167/2025 · Circular 121/2025 · Decree 134/2016 · Decree 18/2021 · Decree 182/2025

Translation note: English wording is an operational reference and is not an official legal translation of Vietnamese legislation.

FAQ

Can “no commercial value” be declared as zero?

No. It only indicates the absence of a sale; the declarant must still determine and support customs value with appropriate data.

Is a USD 500 sample duty-free?

Not based on the word “sample”. It may be considered if rendered unusable except as a sample; otherwise a functional item that does not meet Article 27 is taxed according to the actual dossier.

Is “non-commercial cargo” a fixed customs declaration type?

No. It is operational wording. Declaration indicators, declarant, documents and processing method depend on the actual transaction, transport mode, recipient and current rules.

What evidence is needed for a corporate gift?

At minimum, donor–recipient documentation should state the parties, goods, value, purpose and absence of payment. Special cases also require acceptance approval or humanitarian/charitable evidence.

Are non-sale goods exempt from quality inspection?

Not automatically. Any exemption or reduced control depends on the sector regulation for the specific goods and use.

If a gift exceeds the allowance, is duty charged on the entire value?

For the ordinary gift mechanism, import duty is assessed on the excess portion under the applicable rules. Other taxes and special cases must be calculated separately.

May an imported sample later be sold or transferred?

Only after reviewing whether a change-of-use declaration, additional tax, invoice or sector procedure is required. Clearance does not automatically authorise unrestricted conversion of use.

APPLICATION NOTE: Treatment depends on the recipient, product, value, transport mode, intended use, exemption history and sector rules at the filing date.

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