What is the 2025 Tet holiday schedule of J&T Express in Vietnam? Are import goods below 1 million VND sent via express delivery not suject to tax exemption in Vietnam from February 2025?
What is the 2025 Tet holiday schedule of J&T Express in Vietnam?
During the Tet holiday, the demand for transporting goods increases significantly as people need to send gifts, business goods, and necessities to relatives, friends, or customers.
Courier services like J&T Express play a crucial role in ensuring that goods reach the recipients on time. However, to plan shipments efficiently, it is essential to know the Tet holiday schedule of these delivery units.
To be specific: on January 14, 2025, J&T Express announced the following Tet holiday schedule on its official website for Tet At Ty 2025:
- Tet Holiday Period: From January 27, 2025 (28th day of Tet) to the end of February 1, 2025 (4th day of Tet)
- Resume Operations: Starting February 2, 2025 (5th day of Tet)
Therefore, J&T Express will begin its Tet holiday from January 27, 2025 (28th day of Tet).
*Some notes for delivery activities before Tet:
- For orders arising before January 21, 2025 (22nd day of Tet), J&T Express will strive to collect and complete deliveries before the Tet holiday;
- For orders arising between January 22, 2025 (23rd day of Tet) and January 26, 2025 (27th day of Tet), J&T Express will endeavor to complete the orders before the Tet holiday or prioritize processing upon resuming operations.
- Regarding cash on delivery (COD) transfer schedule: J&T Express will transfer COD based on the banking schedule.
Are import goods below 1 million VND sent via express delivery not suject to tax exemption in Vietnam from February 2025?
According to Article 1 Decision 78/2010/QD-TTg of the Prime Minister of the Government of Vietnam, the regulation on the value of imported goods sent via express delivery exempt from tax is as follows:
Imported goods sent via express delivery valued at 1,000,000 VND (one million VND) or less are exempt from import tax and value-added tax.
Imported goods sent via express delivery valued at more than 1,000,000 VND (one million VND) are subject to import tax and value-added tax according to the provisions of the law.
However, based on Article 1 and Article 2 of Decision 01/2025/QD-TTg, which abolishes Decision 78/2010/QD-TTg entirely:
Abolish Entire Decision
Abolish the entire Decision No. 78/2010/QD-TTg dated November 30, 2010 by the Prime Minister of the Government of Vietnam concerning the value of imported goods sent via express delivery exempt from tax.
Implementation Clause
1. This Decision takes effect from February 18, 2025.
- Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairpersons of People’s Committees of provinces and centrally-run cities, and related units shall be responsible for implementing this Decision.
Thus, from February 18, 2025, when Decision 01/2025/QD-TTg takes effect, imported goods below 1 million VND sent via express delivery will formally cease to be exempt from import tax and VAT on imports (import stage).
What is the 2025 Tet holiday schedule of J&T Express in Vietnam? Are import goods below 1 million VND sent via express delivery not suject to tax exemption in Vietnam from February 2025? (Image sourced from the Internet)
Who is responsible for notifying the use of duty-free goods in Vietnam?
According to point a, clause 1, Article 31a of Decree 134/2016/ND-CP, the responsibility for notifying the use of duty-free goods is as follows:
Notification, inspection of the use of duty-free goods
- Notification on the use of duty-free goods
a) Notification subject:
Project owners must notify the situation of using tax-exempt goods based on the information indicators defined in Form No. 07 Appendix VIIa issued with this Decree through the electronic data processing system or according to Form No. 18 Appendix VII issued with this Decree to the customs authority where the Tax Exempt List is submitted for cases required to notify the Tax Exempt List with the customs authority.
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Thus, the project owner is responsible for notifying the use of duty-free goods to the customs authority where the Tax Exempt List is submitted for cases required to notify the Tax Exempt List with the customs authority.
How and when to notify the use of duty-free goods in Vietnam?
According to point a, clause 1, Article 31a of Decree 134/2016/ND-CP, the time and deadline for notifying the use of duty-free goods are as follows:
- Annually, within 90 days from the end of the fiscal year, organizations and individuals must notify the situation of using tax-exempt goods in the fiscal year to the customs authority where the Tax Exempt List is submitted until the entire project ceases operation or the goods have been re-exported from Vietnam or when goods change the purpose of use exempted from tax, convert to domestic consumption, or have been destroyed.
- For cases of import duty exemption specified in Articles 15 and 23 of Decree 134/2016/ND-CP, the notification on the use of tax-exempt goods must be made annually within 5 years from the date the project officially came into operation.
Within 30 days from the end of the 5-year period, the project owner must register a new customs declaration and declare, pay taxes on unused duty-exempt imported materials, supplies, and components within the 5-year period.
