What is the 2025 Tet holiday schedule for Shopee couriers in Vietnam? Shall goods under 1 million VND sent via express delivery to Vietnam not be exempted from import duty?

What is the 2025 Tet holiday schedule for Shopee couriers in Vietnam?

Based on Notification 6150/TB-BLDTBXH 2024, which outlines the Tet holiday schedule for enterprises, the Shopee courier 2025 holiday schedule will depend on the regulations of courier services. Specifically:

Enterprises may choose:

- 01 day at the end of the Year of the Dragon and 04 days in the beginning of the Year of the Snake.

- 02 days at the end of the Year of the Dragon and 03 days in the beginning of the Year of the Snake.

- 03 days at the end of the Year of the Dragon and 02 days in the beginning of the Year of the Snake.

Most delivery services will be on holiday from January 27, 2025 (Lunar 28th) and will resume operations from February 2, 2025 (Lunar 5th). The specific holiday schedule of the courier units is as follows:

Additionally, the Shopee 2025 holiday schedule is as follows:

- Customer Service Department: Works throughout Tết. However, due to a limited number of staff, processing times may be slower than usual.

- Payment Department (Bank account credit timeline): Closed from the 26th to the 5th Lunar Day (January 25, 2025, to February 2, 2025). Resumes normal operations from the 6th Lunar Day (February 3, 2025). Complaints after 3:00 pm on January 24, 2025, will be processed from February 3, 2025.

- Complaint Resolution regarding Penalties/Preferred Shop/Preferred+/Mall: Closed from the 26th to the 5th Lunar Day (January 25, 2025, to February 2, 2025). Resumes normal operations from the 6th Lunar Day (February 3, 2025).

What is the 2025 Tet holiday schedule for Shopee couriers in Vietnam? (Image from the Internet)

Shall goods under 1 million VND sent via express delivery to Vietnam not be exempted from import duty?

Based on Article 1 of Decision 78/2010/QD-TTg of the Prime Minister of the Government of Vietnam, which regulates the value of imported goods sent through express delivery services exempted from tax as follows:

Imported goods sent via express delivery services with a value of 1,000,000 VND (one million VND) or less are exempted from import tax and VAT.

Imported goods sent via express delivery services with a value over 1,000,000 VND (one million VND) must pay import tax and VAT according to legal regulations.

However, based on Articles 1 and 2 of Decision 01/2025/QD-TTg, which abolishes all of Decision 78/2010/QD-TTg as follows:

Complete Repeal of Decision

The complete repeal of Decision No. 78/2010/QD-TTg dated November 30, 2010, by the Prime Minister of the Government of Vietnam regarding the exemption value of imported goods sent via express delivery services.

Implementation Provisions

1. This Decision takes effect from February 18, 2025.

2. Ministers, heads of ministerial-level agencies, heads of governmental agencies, chairpersons of the People's Committees of provinces and centrally administered cities, and related units are responsible for implementing this Decision.

Thus, from February 18, 2025, when Decision 01/2025/QD-TTg is in effect, imported goods under 1 million VND sent through express delivery will officially cease to be tax-exempt for import tax and VAT inputs (at the import stage).

Shall tax be paid before clearance for taxable imported goods in Vietnam?

Based on Article 9 of the Export and Import Tax Law 2016 as follows:

Tax Payment Deadline

1. Goods that are exported or imported and subject to tax must pay taxes before customs clearance or clearance of goods according to the provisions of the Customs Law, except for cases stipulated in clause 2 of this Article.

In cases where a credit institution guarantees the tax obligation, goods may be cleared, but any late tax payment must comply with the regulations in the Tax Administration Law from the date of clearance to the payment date. The maximum guarantee period is 30 days from the date of customs declaration registration.

If the tax has been guaranteed, but the guarantee period expires without tax payment, the guarantor must pay both the tax and any late fees on behalf of the taxpayer.

2. Taxpayers who qualify for priority treatment under the Customs Law may pay taxes for customs declarations cleared within the month no later than the tenth day of the following month. If taxes are not paid by this deadline, they must cover all outstanding tax and late payment fees according to the Tax Administration Law.

Thus, exported and imported goods subject to taxes must be paid prior to customs clearance or release of goods according to the Customs Law 2014.

Except when taxpayers qualifying for priority policies under the Customs Law may defer tax payment for cleared customs declarations until the tenth of the following month. If taxes remain unpaid beyond this period, full tax debt and late fees must be settled as outlined in the Tax Administration Law 2019.