Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Mongolian customs allows entry to the following items as documents:
- Advertising literature
- Airline tickets
- Annual reports
- Blueprints and drawings for industrial or engineering projects
- Books and manuscripts
- Business cards
- Catalogues and price lists
- Charts
- Diaries
- Graphs
- Intercompany communication
- Labels
- Magazines and newspapers
- Music sheets
- Money orders
- Negatives (films and X-rays)
- Pamphlets and brochures
- Passports
- Personal mail
- Shipping schedules and manifests
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
A gift shipment to an individual living in Mongolia will be duty-free
if its value is $120 USD or less (about $145 CAD). If the gift's value
is 420,000 MTN or less (about $185 CAD), it will be exempt from VAT.
NOTE:
There can be no more than 2
identical items in the parcel to qualify for the VAT exemption.
Shipments from Individual-to-Individual
A gift shipment from an individual in Canada to an individual in
Mongolia will be exempt from duty if its value is $120 USD or less
(about $145 CAD).
To be VAT free, a parcel's value must be 420,000 MTN or less (about
$185 CAD). (For a VAT exemption, there can be no more than 2 identical
items in the parcel.)
Shipments from Business-to-Business
If a business in Canada ships a gift to a business in Mongolia, it
will be liable to duty and VAT charges no matter the monetary value of
the gift.
Shipments from Business-to-Individual
A gift shipment from a business in Canada to an individual in Mongolia
will incur duty and VAT regardless of its value.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your parcel contains multiple gifts, ensure that they are wrapped
and tagged separately.
Provided there are no more than 2 identical gifts in a shipment, and
their value is 420,000 MTN or less (about $185 CAD), no VAT will be
incurred. However, duty will be applied to the shipment.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://advocate.mn/news/73/single/1303
http://www.xinhuanet.com/english/2020-01/02/c_138673826.htm
https://origin-www.canadapost.ca/cpc/en/support/personal/international-destination-details.page?countrycode=mn
https://legalinfo.mn/mn/detail/11227
People associated with a diplomatic posting to Mongolia may ship their
personal effects to the country duty-free.
Moving Temporarily
Students
There is no information at this time regarding students shipping their
personal effects to Mongolia
Non-students
Non-students such as members of a diplomatic mission may ship their
personal effects to Mongolia exempt from duty charges.
Moving Permanently
There is no information at this time concerning moving permanently to
Mongolia with one's personal effects.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.customs.gov.mn/en/images/publishers/2018/3/Customs_Tariffs_and_Duties_Law.pdf/
https://old.legalinfo.mn/law/details/15927
https://legalinfo.mn/mn/detail/11227
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
There is limited information available concerning allowable foodstuffs
entering Mongolia. Most food items require government approval for
health and safety reasons.
You May Ship
Do Not Ship
- Perishable items - fruits and vegetables, meat and fish
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Miguel ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are shipped to solicit sales and promote products.
They are not meant for sale.
Samples may be shipped to Mongolia by using an ATA Carnet, which will
ensure that they enter the country exempt from duty charges, and also
to expedite customs clearance.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
https://old.legalinfo.mn/law/details/15927
https://chamber.ca/wp-content/uploads/2021/07/MONGOLIA.pdf
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising materials may enter Mongolia as a temporary import and as
a result, they will be exempt from duty charges.
As well, an ATA Carnet may be used to ship advertising to Mongolia,
which makes clearing customs simpler and ensures no duties will be
incurred.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
https://old.legalinfo.mn/law/details/15927
https://chamber.ca/wp-content/uploads/2021/07/MONGOLIA.pdf
https://old.legalinfo.mn/law/details/209
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Mongolian officials allow the entry of equipment and machinery for
repair exempt from duty charges. The items may remain in Mongolia for
a maximum of 1 year (this may be extended one time up to no more than
6 months).
Items Under Warranty
Items repaired under warranty in Canada will be exempt from duty and
GST; this includes any parts required to effect the repair.
Items No Longer Under Warranty
Machinery, equipment, and similar items no longer under warranty that
are repaired in Canada will incur duty when they re-enter Mongolia.
(They will also be charged Canadian GST on the cost of the repair and
any parts replaced in the process.)
Sending Product for Repair to Mongolia
Machinery and equipment for repair may be shipped to Mongolia
duty-free provided they are returned to Canada within 1 year of their
arrival in the country. A one-time extension may be granted for a
period of no longer than 6 months.
Returning Repaired Product to Mongolia
Equipment that has been repaired in Canada will be charged duty by
Mongolian authorities when it re-enters Mongolia.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Mongolia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
https://old.legalinfo.mn/law/details/209
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods imported temporarily into Mongolia will be exempt from duty
provided they are returned to Canada within the agreed allotted time.
Temporary imports include items such as:
- Commercial samples
- Equipment for professional purposes
- Materials for a cultural, sports, scientific, or educational event
- Goods for display at fairs, exhibitions, and meetings
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Mongolia, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a commercial invoice. More details
are shown in the table.
| Option # | Temporary Import Method | Risk of paying |
|---|
| 1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
| 2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must
also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- Stay no longer in Mongolia than the time agreed upon at importation
NOTE:
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently
- A shipment must be re-exported in its entirety, i.e. split or
partial shipments are not allowed to return to Canada
- Your Customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically cannot clear goods of a temporary nature)
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.customs.gov.mn/en/2012-03-14-03-21-37/2012-03-14-03-22-33/148-2014-04-03-06-35-26/
https://chamber.ca/wp-content/uploads/2021/07/MONGOLIA.pdf
https://old.legalinfo.mn/law/details/209
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Shipments of sold goods to an individual in Mongolia must be declared
if the shipment's value is greater than 2,404,000 MNT (about $1,050
CAD). If the shipment is to a company or business, a customs
declaration is required for anything valued above 100,000 MNT (about
$45 CAD).
Occasional Shipper
Occasional shippers of sold goods to a private individual in Mongolia
must be declared if the value of the shipment is more than 2,404,000
MNT (about $1,050 CAD).
Regular shipper
Regular shipments of sold goods to businesses and companies in
Mongolia with a value of 100,000 MNT or more (about $45 CAD) require a
customs declaration. We also recommend that regular shippers of sold
goods consult a licenced Mongolian customs broker.
Sources:
https://www.customs.gov.mn/en/clearance/postal/
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Miguel Ángel Asturias
Calle 24 3-81
Mongolia City
01001
Mongolia
Phone: +502 2208 7777 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Duty and VAT charges on imports entering Mongolia are calculated using
the CIF method. That is, the sum of the customs value plus insurance
costs plus freight charges.
If you were to calculate the CIF value of your shipment to Mongolia, you
will have an estimate of what the recipient will be charged on his or
her parcel.
Thresholds
There are no thresholds on imports entering Mongolia. Also known as a
de minimis value, this means that all goods entering Mongolia will
incur duty and VAT regardless of their value.
| Currency | Mongolian Tughrik MNT |
| Duty Exemption (De minimis Value) | N/A |
| Duty Calculation Method | CIF |
| TAX (VAT) | 10% |
Tax Exemption
(De minimis Value) | N/A |
| Tax Calculation Method | CIF |
| |
Duties on Imports
Excise Duties
The state of Mongolia applies excise duties on a variety of imports;
particularly, tobacco products, alcoholic beverages, and gambling or
gaming products.
Specific details for these items can be found here.
- Candy5%
- Chocolate5%
- Spirits and winesVariable*
- TobaccoVariable*
- Books0%
- Documents0%
- Video games & consoles5%
- Computers & laptops0%
- Tablets0%
- Mobiles5%
- Cameras5%
- Accessories for Electronics0%
- Coats0%
- Beauty products & cosmetics5%
- Jewellery5%
- Shirts & pants5%
- Home appliances5%
- Toys5%
- Sports equipment5%
*Details can be found here.
Sources:
https://taxsummaries.pwc.com/mongolia/corporate/other-taxes
https://legalinfo.mn/en
https://legalinfo.mn/mn/detail/11227S337R1.pdf&Open=True
https://www.macmap.org/
https://www.customs.gov.mn/duty/trf/
