Customs warns that carrying 300g of gold on entry requires declaration and proof of origin if exceeding the duty-free limit

The Vietnam Customs Department has issued guidance No. 15029/CHQ-GSQL on customs procedures for travelers entering Vietnam who carry gold jewelry, gold artifacts, or handicrafts. The guidance emphasizes travelers’ obligation to declare such items and, when the amount exceeds the duty-free threshold, to provide documents proving the legal origin of the gold.

Declaration requirement for gold jewelry and handicrafts

Under Clause 2, Article 2 of Circular 11/2014/TT-NHNN, Vietnamese citizens and foreigners entering or exiting Vietnam with a passport (or a replacement document) and carrying gold jewelry or handicrafts with a total weight of 300 grams or more must declare to customs.

The Customs Department also clarifies that gold jewelry or handicrafts are treated as travelers’ luggage under the Customs Law. This includes items intended for personal use or for travel purposes, whether carried by the traveler or sent beforehand or after the trip.

Procedures when gold exceeds the duty-free threshold

For cases where travelers carry gold beyond the duty-free threshold, the entrant must complete full customs procedures.

The required dossier includes:

• a customs declaration;
• the passport or a replacement document;
• an exit/entry declaration bearing the customs seal;
• and related documents in cases where luggage is sent before or after the trip.

Proof of legal origin of gold

When the gold exceeds the threshold, the entrant must present documents proving the legal origin of the gold. The guidance specifies that travelers should provide purchase invoices from businesses licensed to trade gold jewelry, or other legitimate documents demonstrating origin.

The Customs Department said the requirement is intended to distinguish between gold jewelry carried by travelers and gold of a business nature.

Handling basis and possible physical inspections

The Customs Department noted that, at present, there is no specific guidance from the State Bank on this matter. Customs will therefore handle cases based on existing regulations.

In addition, customs may conduct physical checks to verify declarations against the actual goods. Such inspections are carried out in accordance with Decree No. 08/2015/ND-CP (as amended).

Implementation guidance for local customs units

The Customs Department stated that the issued document is intended to address practical issues arising in implementation and requested local customs units to apply the regulations consistently in accordance with the law.