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Reply:

Under the guidance in Official Letter No. 11075 / BCT-XNK, dated November 29, 2011 of the Ministry of Industry and Trade:

Tobacco is a conditional business item, needs strict management and this requirement is getting higher and higher. Allowing the import of cigarettes as gifts and gifts by non-commercial type, even exempt from taxes, will create loopholes in the import of cigarettes, it is difficult to control the objects of sending, receiving and receiving frequencies. and cause losses to the State budget. Therefore, in addition to importing cigarettes and cigars according to the norm of imported gifts and gifts exempted from taxes (the provisions of Decree No. 65/2002 / ND-CP) do not allow the import of cigarettes. chickens in the form of gifts and donations by non-commercial type.

Thus, in the case of overseas relatives who send 10 cigarettes of cigar boxes, they are not allowed to import in the form of gifts or donations according to non-commercial types.