Suspension of import duty exemption for small value goods sent via express delivery in Vietnam from February 18, 2025

Suspension of import duty exemption for small value goods sent via express delivery in Vietnam from February 18, 2025

Decision 01/2025/QD-TTg entirely abolishes Decision 78/2010/QD-TTg concerning the value threshold of imported goods sent through express delivery services that are exempt from tax.

Previously, Section 8 of Resolution 174/2024/QH15 of the National Assembly mentioned the immediate cessation of the validity of the value-added tax exemption regulation in Decision 78/2010/QD-TTg by the Prime Minister of Vietnam. This serves as a legal basis for tax management authorities to have grounds and sanctions to manage taxes pertaining to foreign e-commerce platforms selling goods into Vietnam.

In accordance with Article 1 of Decision 78/2010/QD-TTg, the value threshold for imported goods sent via express delivery services eligible for tax exemption is as follows:

- Imported goods sent via express delivery services with a value of 1 million VND or less are exempt from import tax and value-added tax.

- Imported goods sent via express delivery services with a value exceeding 1 million VND are subject to import tax and value-added tax as prescribed by law.

Thus, from the effective date of Decision 01/2025/QD-TTg, the exemption of import tax and value-added tax for imported goods sent via express delivery services will cease, even for goods of small value.

The termination of the validity of this tax exemption regulation will serve as a foundation for tax management authorities to have legal grounds and sanctions to manage taxes relating to foreign e-commerce platforms selling goods into Vietnam.

Decision 01/2025/QD-TTg takes effect from February 18, 2025.

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