Some additional steps to try
First replace backquotes ‘ with simple quotes "
{% if customer.tags contains ‘vip’ %}
{% if customer.tags contains "vip" %}
then try downcasing all the tags so matching is more consistent
{% assign customersTagsDowncased = customer.tags | downcase %}
{% if customersTagsDowncased contains "vip" %}
{% endif %}
If that does not work, loop over all tags for the check, wrap the following around thelogic
{% for tag in customer.tags %}
{% if tag == "tagname" %}
{% endif %}
{% endfor %}