The Ministry of Finance (MOF) has recommenced work on a decree outlining customs procedures for e-commerce goods, introducing a new draft ("Draft Decree") to address key aspects of cross-border e-commerce. The draft covers areas such as customs declarants, risk management, data handling, import permit exemptions, import duties, customs valuation, and procedural requirements.
Vietnam Introduces Draft Decree on E-Commerce Customs Procedures
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Author: Ema Stamenković
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General subject related
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Content accuracy validation date:
06.03.2025
Content accuracy validation time:
09:19h
Regarding what the regulation covers:
This proposed regulation is all about how goods are handled when they are bought and sold online across borders. Specifically, it deals with:
- The customs processes involved when things are sent in and out of the country through online shopping, including items delivered by mail or express (快递)
- How these goods are checked, managed by specialized agencies, and the taxes applied to them when they are traded internationally online.
- The computer system used for handling customs information electronically for these internationally traded online goods.
Who has to follow these rules:
A whole range of people and businesses will need to abide by this proposed regulation, including:
- The operators of websites and apps that let people shop online.
- The companies that transport these goods.
- Customs brokers who help with the paperwork.
- Businesses that run bonded warehouses (places where goods are stored before taxes are paid).
- Postal services and delivery companies.
- Banks and other financial institutions involved in these transactions.
- Any other relevant organizations and individuals involved in this process.
E-commerce Customs Data Processing System:
This system makes it possible to carry out customs procedures. It also enables the receiving, responding to, sharing, processing, and storing of information regarding the export and import of goods involved in e-commerce transactions.
Customs declarants dealing with e-commerce goods must set up an account on this system and ensure they have the necessary infrastructure to connect to it.
Principles for Managing Customs of Goods Subject to Import Restrictions:
Goods that require an import permit/license, are subject to certain conditions, or need quality inspection can be eligible for an exemption. The Ministry of Finance (MOF) is suggesting two different ways to do this. The first is to grant an exemption to specific commodities as identified by the relevant government ministries. The second option is to grant an exemption for any goods within a single purchase order valued up to VND 2 million(78.43$US), or for individual item orders exceeding VND 2 million(78.43$US), with a limit of no more than four such exemptions per year and a total annual value not exceeding VND 96 million(3,764.71$US).
About Customs Procedures:
The proposed Decree outlines a special, simplified customs process just for e-commerce items that are not in Group 2. Everything in Group 2, though, will continue to go through the regular customs process, the same as any other product. Right now, the plan is for this proposed Decree to become effective in 2025.
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