Implementing tax collection for small value imported goods via express delivery

The General Department of Customs plans to carry out customs procedures for exported and imported goods sent via express delivery service on the Remote Customs Declaration System.

The General Department of Customs plans to carry out customs procedures for exported and imported goods sent via express delivery service on the Remote Customs Declaration System.

Customs to implement tax collection on low-value imported goods sent via express delivery service from February 18, 2025.

Customs will collect taxes on low-value imported goods sent via express delivery service from February 18, 2025.

Implementing value-added tax (VAT) collection according to Decision No. 01/2025/QD-TTg dated January 3, 2025 of the Prime Minister, the General Department of Customs said that low-value imported goods sent via express delivery service are not exempt from VAT from February 18, 2025.

The declaration and payment of VAT on low-value imported goods shall be carried out in accordance with the provisions of the Law on VAT and relevant legal documents.

The General Department of Customs said that Decision No. 78/2010/QD-TTg does not regulate administrative procedures, so the abolition of this Decision will not affect current administrative procedures.

However, while waiting for the system to be upgraded, customs declarants must declare additional information on paper declarations and detailed lists of goods to serve the declaration and payment of VAT.

The Customs authority must organize the collection of VAT. During the time when the Customs authority's system is not yet complete, a large amount of work will arise for the officers and civil servants receiving declaration registrations due to having to check and confirm the completion of tax obligations manually; it is not convenient to manage and compile data (data is compiled on paper declarations and on the Low Value Declaration System).

The General Department of Customs plans to carry out customs procedures for import and export goods sent via express delivery service on the Remote Customs Declaration System. However, the upgrade of this System cannot be carried out immediately.

Currently, the General Department of Customs is implementing Contract No. 05092024/HDKT/CNTT-HITD dated September 16, 2024 "Building a Customs Clearance Processing System when VNACCS/VCIS has problems (Remote Customs Declaration System)".

To implement Decision No. 01/2025/QD-TTg abolishing Decision No. 78/2020/QD-TTg effective from February 18 during the time when the Support System is not available, the General Department of Customs plans to submit to the Ministry of Finance a document guiding the implementation to provincial and municipal customs departments and international express delivery service businesses.

The General Department of Customs has prepared content and documents, ready to support when people and businesses encounter difficulties and problems in the process of paying taxes on low-value imported goods sent via express delivery service through the Support Center: 19009299, extension 2 and email address [email protected].

It is known that the total value of imported goods with a value of less than 1 million VND via express delivery services in 2023 is 27,700 billion VND. Applying VAT collection at the rate of 10% will help increase state budget revenue by about 2,700 billion VND.

Source: https://baodautu.vn/trien-khai-thu-thue-hang-nhap-khau-gia-tri-nho-qua-chuyen-phat-nhanh-d247159.html