On December 4, the Customs Department held a press conference to fully inform about new points in VAT and special consumption tax (SCT) policies and Circular No. 51/2025/TT-BTC regulating electronic transactions in the field of tax on imported and exported goods (XNK), transit goods and means of entry, exit and transit.

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Ms. Nguyen Thi Khanh Huyen, Head of Tax Management Team, Customs Tax Department

Speaking at the event, Ms. Mai Thi Van Anh - Deputy Head of the Customs Tax Department (Customs Department) - said that in the context of economic fluctuations, the Government has issued many fiscal policies to support business recovery such as Resolution 68-NQ/TW. In particular, tax policy plays a key role in improving the business environment and encouraging innovation.

Implementing Resolution 66-NQ/TW on innovation in law-making, in 2025, the Customs Department has proposed many solutions to remove obstacles and improve tax policies to facilitate businesses while ensuring management requirements. Notably, there are a group of new regulations on VAT, special consumption tax and electronic transactions in the tax field for imported and exported goods, means of transport and transit.

From July 1, 2025, the provisions of the Law on VAT No. 48/2024/QH13 and Decrees 181/2025/ND-CP and 174/2025/ND-CP will supplement a series of contents that businesses and customs declarants need to pay attention to, including: Adding subjects not subject to VAT; Removing the non-tax regulations for fertilizers, fishing vessels in coastal areas, specialized agricultural machinery, goods sold at duty-free shops; Adjusting taxable prices, subjects applying the 5% tax rate, principles of applying tax rates; Applying a 0% tax rate to goods exported on the spot; Regulations on VAT reduction.

The Customs Department also coordinated with units to submit to the National Assembly for approval the Special Consumption Tax Law No. 66/2025/QH15 with new points such as: Adjusting taxable and non-taxable subjects; Supplementing the method of calculating absolute tax and the time of tax determination; Applying absolute tax rates to tobacco in the period 2027-2031; Increasing tax rates on alcohol and beer according to the roadmap 2027-2030; Supplementing tax rates on soft drinks; Adjusting regulations on tax refunds and tax deductions.

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Overview of the press conference

In August 2025, the Customs Tax Department consulted on the drafting of the Decree and Circular to ensure the progress of promulgating documents when the Law on Special Consumption Tax officially takes effect from January 1, 2026.

Regarding Circular 51/2025/TT-BTC on electronic transactions in the field of tax on import-export goods and means of transport, the representative of the Customs Tax Department affirmed that this regulation contributes to promoting digital transformation in tax management, reforming administrative procedures, creating convenience for people, businesses and management agencies.

Ms. Nguyen Thi Khanh Huyen - Head of Tax Management Team, Customs Tax Department - emphasized that Customs proactively participates in policy development to increase transparency, fairness and improve the investment and business environment. These changes are expected to contribute to reducing procedures, enhancing trust and creating convenience for customs declarants.

According to Ms. Huyen, digital transformation and the application of science and technology are essential requirements to standardize business processes, helping customs officials focus on the right risk subjects, reducing dependence on subjective factors. This both speeds up the processing of procedures and ensures strict management.

Thanks to that, the Customs authority has more strong legal tools to monitor, inspect, collect the right and full budget; limit overlap and abuse of inspection rights; at the same time ensure fairness in tax management and compliance with international practices.

At the press conference, the Customs Department answered many questions related to tax policies for low-value goods, VAT on alcohol, beer, cigarettes, etc., contributing to helping the press and businesses better understand the new regulations that will be implemented in the coming time.

Tien Dung

Source: https://vietnamnet.vn/dua-chinh-sach-thue-moi-ve-xuat-nhap-khau-den-nguoi-dan-va-doanh-nghiep-2469660.html