Immediately Stop Exemption of Import Tax for Small-Value Goods
Accordingly, the Government will issue a Decree on customs management of exported and imported goods traded via e-commerce channels, ensuring that import tax exemption is not allowed for small-value goods, providing a basis for tax authorities to have a legal basis and sanctions to manage collection of foreign e-commerce platforms selling goods into Vietnam.
The National Assembly resolved to immediately terminate the validity of Decision No. 78/2010/QD-TTg of the Prime Minister on the value of imported goods sent via express delivery services that are exempt from tax.
In Vietnam, every day, an average of 4-5 million small-value orders are shipped from China to Vietnam via Shopee, Lazada, Tiki, TikTok, etc.
Many countries have abolished the tax exemption regulations for imported goods of small value to protect revenue sources and create an equal business environment between domestically produced and imported goods.
Therefore, the Finance and Budget Committee recommends that the Government have appropriate policies to expand and cover revenue sources in the context of current budget constraints.
