The General Department of Customs recently announced the implementation of Circular 29/2025 regulating the automatic collection of value-added tax (VAT) on low-value goods imported via express delivery services.
According to previous estimates by the Ministry of Finance , every day there are 4 to 5 million small-value orders shipped from China to Vietnam via e-commerce platforms.
Previously, imported goods via express delivery with a value of less than 1 million VND were exempted from both import tax and VAT. However, this VAT exemption policy was abolished from February 18, with goods under 1 million VND still exempted from import tax but required to pay VAT.
Automatic VAT collection on imported express delivery goods under 1 million VND from August 1 (Illustration: Manh Quan).
During the policy implementation, a problem arose that the customs system had not been updated to collect VAT on these low-value shipments. Therefore, customs authorities and businesses declared and collected taxes manually, which was time-consuming, labor-intensive and prone to errors.
Therefore, the Ministry of Finance issued Circular 29/2025 to create a legal and technical basis for automatic VAT collection on the customs system with the goal of modernizing, reducing administrative procedures and ensuring correct and sufficient tax collection for the State.
According to the plan, the pilot phase from July 9 to July 31 will be applied to a number of businesses. After that, the Customs Department will officially apply it to all express delivery businesses via all forms of air, road, and rail from August 1.
Source: https://dantri.com.vn/kinh-doanh/hang-nhap-khau-duoi-1-trieu-dong-bi-thu-thue-vat-tu-dong-tu-18-20250712005520750.htm
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