This is the main content of Circular No. 29/2025/TT-BTC issued by the Ministry of Finance on May 26, 2025, amending and supplementing Circular No. 191/2015/TT-BTC on customs clearance for export, import, transit goods sent via international express delivery.
The issuance of Circular 29 aims to update regulations, ensure effective implementation of new tax policies and realize the goal of digital transformation in the customs sector.
Previously, according to Decision No. 78/2010/QD-TTg of the Prime Minister , imported goods with a value of 1 million VND or less were exempted from both import tax and customs duty. value added tax. However, this policy was officially abolished from February 18, 2025 according to Decision No. 01/2025/QD-TTg, to ensure the legal basis for tax authorities to fulfill their tax collection obligations on goods sold from e-commerce platforms. e-commerce foreign into Vietnam
From that time on, low-value goods imported via express delivery services will only be exempted from import tax according to the provisions of Clause 2, Article 29 of Decree 134/2016/ND-CP (amended in Decree 18/2021/ND-CP), but will still have to pay value added tax according to the provisions of the Law on Value Added Tax.
During the transition period, due to the lack of appropriate regulations and system functions, customs authorities are forced to collect value added tax manually. This not only makes it difficult for businesses to carry out procedures, but also puts great pressure on customs forces at the branches, potentially leading to errors, budget losses and delays in customs clearance.
Circular 29/2025/TT-BTC was issued under a simplified procedure to promptly supplement necessary regulations, ensuring the legality and technicality of automatic value-added tax collection through the system. The Circular also inherits some contents from Circular 56/2019/TT-BTC and is consistent with the requirement to deploy an automatic file processing and classification system.
According to the plan, the Customs Department will pilot the system from July 9 to 31, 2025 at a number of express delivery businesses. From August 1, 2025, the system will be officially applied to all businesses performing international express delivery, including air, road and rail.
On July 10, Deputy Director of the Customs Department Tran Duc Hung directly inspected and directed the preparation work at the Customs Sub-Department of Region II - the unit in charge of express delivery, to ensure synchronous and effective implementation and limit problems arising during the implementation process.
The implementation of automatic value-added tax collection not only ensures correct and sufficient collection for the state budget but also promotes administrative reform, modernizes the customs sector, reduces customs clearance time, and facilitates trade for businesses.
According to the Ministry of Finance's assessment, Circular 29/2025/TT-BTC will contribute significantly to preventing tax fraud, ensuring fairness in tax obligations between domestic enterprises and foreign suppliers, and promoting the healthy development of cross-border e-commerce - a rapidly growing sector in Vietnam.
The Circular takes effect from July 9; as planned, the pilot phase is from July 9 to 31, applicable to a number of enterprises. This is an important legal basis for operating the automatic value-added tax collection system from August 1, 2025.
Source: https://baocaobang.vn/thu-thue-gia-tri-gia-tang-tu-dong-voi-hang-nhap-khau-gia-tri-duoi-1-trieu-dong-qua-chuyen-phat-nhanh-3178579.html
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