From February 18, small value imported goods via express delivery will have to pay tax.

ANTD.VN - Low-value imported goods sent via express delivery services are not exempt from value added tax from February 18, 2025.

The General Department of Customs said that, based on Decision No. 01/2025/QD-TTg dated January 3, 2025 of the Prime Minister, completely abolishing Decision No. 78/2010/QD-TTg dated November 30, 2010 of the Prime Minister on the value of imported goods sent via express delivery services that are exempt from tax; low-value imported goods sent via express delivery services are not exempt from VAT from February 18, 2025; the declaration and payment of VAT on low-value imported goods are carried out in accordance with the provisions of the Law on VAT and related legal documents.

The abolition of Decision No. 78 is carried out on the basis of ensuring harmony with international practices and the consistency of the current system of legal documents on tax, ensuring fair competition among entities participating in goods trading activities. At the same time, promoting the implementation of state management and solutions to prevent and combat trade fraud and tax evasion for imported goods in general and imported goods of small value in particular.

From February 18, low-value goods sent via express delivery services are not exempt from VAT.

The abolition of VAT exemption for small-value goods will contribute to supplementing state budget resources and promoting the competitiveness of domestic goods with imported goods.

Specifically, based on the total import value of goods with a value of less than VND 1 million via express delivery services in 2023 (VND 27.7 trillion), assuming that after the abolition of Decision No. 78, goods with a value of less than VND 1 million via express delivery services are subject to a VAT rate of 10%, the state budget revenue will increase by about VND 2.7 trillion. However, the increase in state budget revenue may change depending on whether the applied VAT rate is 5% or 10%.

In addition, the abolition of Decision No. 78 will ensure fairness between state inspection of food safety and quality inspection of domestically produced small-value goods and imported small-value goods via express delivery services, because currently small-value goods imported via express delivery services under Decision No. 78 are exempted from specialized inspection and food safety inspection, which contributes to encouraging the consumption of domestically produced small-value goods, contributing to the implementation of Directive 03-CT/TW dated May 19, 2021 of the Secretariat on strengthening the Party's leadership over the Campaign "Vietnamese people prioritize using Vietnamese goods" in the new situation.

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.

Accordingly, 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 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 exported and imported goods sent via express delivery service on the Remote Customs Declaration System. However, the upgrade of the VNACCS System cannot be implemented immediately due to dependence on investment capital. Currently, the General Department of Customs is implementing the Contract "Building a Customs Clearance Processing System when VNACCS/VCIS encounters problems (Remote Customs Declaration System)".

Therefore, to implement Decision No. 01/2025/QD-TTg, during the time when the Support System is not available, the General Department of Customs plans to submit to the Ministry a document with instructions for implementation to the provincial and municipal Customs Departments and enterprises providing international express delivery services.

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 bophanhotrotchq@customs.gov.vn

Source: https://www.anninhthudo.vn/tu-182-hang-nhap-khau-gia-tri-nho-qua-chuyen-phat-nhanh-se-phai-nop-thue-post603520.antd