The Customs Authority will apply the automated process of collecting value-added tax on low-value imported goods (under 1 million VND) via express delivery, effective from August 1, 2025.
On July 11, the Customs Department announced the implementation of Circular 29/2025/TT-BTC, a new regulation on automatic value-added tax collection for low-value goods imported via express delivery services.
Previously, imported goods via express delivery with a value of less than 1 million VND were exempted from both import tax and value added tax (Decision No. 78/2010/QD-TTg dated November 30, 2010). However, this policy of exempting value added tax was abolished from February 18, 2025 (according to Decision No. 01/2025/QD-TTg), accordingly, goods under 1 million VND are still exempted from import tax but are required to pay value added tax.
During the policy implementation process, the problem that arose was that the customs system had not been updated to collect value added tax for these low-value shipments. Therefore, the Customs Authority and enterprises declared and collected taxes manually, which was time-consuming, labor-intensive and prone to errors.
Therefore, the Ministry of Finance issued Circular 29/2025/TT-BTC to create a legal and technical basis for automatic value-added tax collection on the customs system with the goal of modernizing, reducing administrative procedures and ensuring correct and sufficient tax collection for the State.
Specifically, the implementation plan with the pilot phase (from July 9-31) will be applied to a number of enterprises. After that, the Customs Department will officially implement it for all express delivery enterprises by all forms (air, road, rail) from August 1./.
Source: https://baolangson.vn/thu-the-vat-tu-dong-voi-hang-nhap-khau-qua-chuyen-phat-nhanh-co-gia-tri-duoi-1-trieu-dong-5052909.html
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