Vietnam: Newly proposed decree on the customs procedure for e-commerce goods

24 Feb 2025    2 minute read
New Draft Decree on Customs Procedure for E-Commerce Goods

In brief

The Ministry of Finance (MOF) has resumed drafting a decree on the customs procedure for e-commerce goods by releasing a new draft ("Draft Decree") to govern various issues on cross-border e-commerce. These issues include customs declarants, risk management, data processing, import permit exemption, import duty, customs valuation and the customs procedure.

Contents

In more detail

1. Scope of regulation

The Draft Decree focuses on the following issues:

  • Customs procedures for goods exported and imported through e-commerce transactions, including goods sent via postal and express delivery services
  • Inspection, specialized management and tax policies for goods exported and imported through e-commerce transactions
  • The electronic customs data processing system for goods exported and imported through e-commerce transactions

2. Subjects of application

Owners of websites and applications providing e-commerce services, transportation enterprises, customs brokerage agents, bonded warehouse business enterprises, postal and express delivery service providers, credit institutions, and other related organizations and individuals will be required to comply with this Draft Decree.

3. Customs data processing system for e-commerce

This system allows customs procedures to be implemented. It also allows information related to the export and import of goods through e-commerce transactions to be received, responded to, shared, processed and stored.

Customs declarants of e-commerce goods are required to create an account on the system and prepare sufficient infrastructure to connect with the system.

4. Principles of customs management for goods subject to import conditions

Goods subject to import permit/license/condition/quality inspection are entitled to an exemption. The MOF is proposing two different approaches, including granting an exemption to commodities identified by relevant ministries or granting an exemption for any goods worth up to VND 2 million in a purchase order or over VND 2 million for a single item order, no more than four times per year and with a total value not exceeding VND 96 million per year. 

5. Tax policies

Goods imported through e-commerce transactions with a customs value per purchase order of VND 2 million or less are exempt from import duty. Each organization or individual purchasing goods is entitled to a duty exemption standard not exceeding VND 96 million per year. 

This exemption does not apply to goods subject to import conditions (identified as Group 2 goods).

6. Customs procedures

The Draft Decree sets forth an exclusive customs procedure for e-commerce goods that do not fall under Group 2 goods. Meanwhile, Group 2 goods are still subject to the normal customs procedure like other commodities.

This Draft Decree is tentatively scheduled to take effect in 2025.

Contact Information
Thanh Vinh Nguyen
Partner
Ho Chi Minh City
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thanhvinh.nguyen@bmvn.com.vn
Ngoc Trung Tran
Senior Regulatory Advisor
Hanoi
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ngoctrung.tran@bmvn.com.vn

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