I. BAN ON E-CIGARETTES AND HEATED TOBACCO PRODUCTS FROM 2025
On January 2, 2025, the General Department of Customs (“GDC”) issued Official Letter No. 17/TCHQ-GSQL, prohibiting the production and import of e-cigarettes and heated tobacco products.
1. Prohibited items for customs clearance:
- E-cigarettes.
- Heated tobacco products.
- Imported components and raw materials used for manufacturing these products.
Effective from January 1, 2025.
2. Statistics on inventory of goods:
- Provincial and municipal Customs Departments are required to provide detailed reports on the remaining stock of related goods within their jurisdiction, including:
- Imported components and raw materials.
- Semi-finished and finished products.
- Scrap and discarded products.
- Reports must be submitted to the GDC before January 10, 2025, with an electronic copy (Excel) shall be sent via email: d******@customs.gov.vn .
Previously, on November 30, 2024, the National Assembly of Vietnam passed Resolution No. 173/2024/QH15. Thereby, officially prohibiting the production, trading, import, storage, transportation and use of e-cigarettes, heated tobacco products, gases and addictive substances from 2025.
(According to Official Letter No. 17/TCHQ-GSQL dated 2025/01/02)
II. STOP EXEMPTION FROM TAX ON IMPORTED GOODS UNDER 1 MILLION VND SENT VIA EXPRESS
On January 3, 2025, the Government issued Decision No. 01/2025/QD-TTg on the annulment of Decision 78/2010/QD-TTg (the “Old Decision”).
Effective February 18, 2025, all goods imported via express delivery services, regardless of whether their value is 1 million VND or less, will be subject to import duty and value-added tax (VAT).
Previously, under the old decision, goods valued at 1 million VND or below were exempt from import duty and VAT when shipped via express delivery services.
Vietnam Customs explains the policy change as follows:
- Previously, the customs declaration system was still carried out manually. The tax exemption helps reduce administrative procedures and speed up the customs clearance process.
- Currently, the shift to electronic customs procedures allows faster customs clearance without disrupting trade activities.
- With the rapid growth of e-commerce in Vietnam and globally, continued tax exemptions could create unfair competition for domestically manufactured goods, which are still subject to VAT, thereby impacting domestic production and consumption.
It is estimated that 4 to 5 million low-value parcels are transported daily from China to Vietnam via e-commerce platforms.
(According to Decision No. 01/2025/QD-TTg dated 2025/01/03)
III. EXPORT RIGHTS FOR DEFECTIVE COMPONENTS BY FDI ENTERPRISES
On January 3, 2025, the GDC issued Official Letter No. 28/TCHQ-GSQL, providing guidance on the export of defective components by foreign-invested enterprises (FDI) in Vietnam.
The details are as follows:
1. Regarding the export rights of FDI enterprises:
Decree 09/2018/ND-CP stipulates as follows
Article 3.2: “Export rights means the right to purchase goods in Vietnam for export….”
Article 7.1: “Foreign-invested economic organizations that have the right to export may export: Goods purchased in Vietnam; goods ordered to be processed in Vietnam by such economic organizations and goods lawfully imported into Vietnam abroad and separate customs areas…”
Therefore, if an enterprise does not engage in the purchase and sale of defective components in Vietnam for export, it does not meet the conditions to exercise export rights under Decree No. 09/2018/NĐ-CP.
2. Regarding the policy on management of export goods:
Depending on the description, nature and characteristics of hazards, regulations on hazardous waste, waste, goods being used household appliances and used information technology products may have to be applied. Specifically, in the following cases:
- If the goods are hazardous waste: The enterprise must obtain approval from the Ministry of Natural Resources and Environment before exporting.
- If the goods are not hazardous waste: The enterprise must determine the specific category of the goods and comply with relevant regulations (e.g., waste, used goods, or used IT products).
(According to Official Letter No. 28/TCHQ-GSQL dated 2025/01/03)
IV. POLICY ON EXTERNAL WAREHOUSE LEASING FOR EXPORT PROCESSING ENTERPRISES (EPEs)
On January 16, 2025, the GDC issued Official Letter No. 249/TCHQ-GSQL guiding the right to lease external warehouses of EPEs.
The details are as follows:
EPEs are permitted to lease warehouse space outside industrial and economic zones to store goods, if they meet the following conditions:
- The export processing zone, EPEs, or industrial sub-zone must be separated from the external territory by fences with gates and entrances.
- EPEs must ensure that customs authorities and other competent agencies can monitor and supervise the warehouse.
(According to Article 26.2 of Decree 35/2022/ND-CP)
Note: EPEs are not allowed to conduct production activities in leased external warehouses.
The customs authority has the right to inspect these conditions before accepting EPEs’ requests to lease external warehouses.
(According to Official Letter No. 249/TCHQ-GSQL dated 2025/01/16)
V. PROMULGATION OF NATIONAL TECHNICAL REGULATION ON IMPORTED WASTE PAPER USED AS RAW MATERIALS FOR PRODUCTION
On December 30, 2024, the Ministry of Natural Resources and Environment issued Circular No. 44/2024/TT-BTNMT, accompanied by QCVN 33:2024/BTNMT – the National Technical Regulation on imported waste paper used as raw materials for production.
The Regulation includes the following specific contents:
1. Effective date:
It is expected to take effect from June 30, 2025.
2. Subjects of application:
- Applicable to organizations and individuals importing and using scrap paper as raw materials for production.
- Not applicable to organizations and individuals importing scrap paper generated from the activities of Export Processing Enterprises (EPEs) or non-tariff zones.
3. List of permitted imported scrap paper for use as raw materials
| Scrap Name | HS Code |
| Kraft paper or kraft board, or corrugated paper or board, unbleached | 4707 10 00 |
| Other paper or board made mainly from chemically processed bleached pulp, not wholly colored | 4707 20 00 |
| Paper or board made mainly from mechanically processed pulp (e.g., newspapers, magazines, and similar printed materials) | 4707 30 00 |
(According to Appendix 1 QCVN 33:2024/BTNMT)
4. Technical Regulations
The technical requirements for imported scrap paper are generally stipulated as follows:
- Scrap paper must be classified according to its specific HS code and separately arranged for customs inspection.
- The amount of scrap paper with an HS code different from the declared HS code in each shipment must not exceed 20% of the total weight.
- All prohibited substances and materials as prescribed by law must be completely removed.
- Only recyclable paper and cardboard meeting the required standards are permitted for import.
- Permitted impurities include dust, binding wires, residual chemicals, staples, etc., but must not exceed 2% of the shipment’s weight.
- The moisture content of the scrap paper must not exceed 20%.
5. Import Procedure
- Imported scrap paper shipments must undergo inspection and assessment to determine compliance with the technical requirements of QCVN 33:2024/BTNMT.
- The inspection results serve as the basis for Customs authorities to either grant clearance or take appropriate action in accordance with regulations.
(According to QCVN 33:2024/BTNMT dated 2024/12/30)
VI. OFFICIAL IMPOSITION OF ANTI-DUMPING DUTIES ON WIND TOWER PRODUCTS FROM CHINA
On December 24, 2024, the Ministry of Industry and Trade issued Decision No. 3453/QD-BCT on the application of official anti-dumping measures to a number of wind power tower products originating from China.
Case code: AD18.
Goods subject to application: Wind tower products.
Common name: “wind turbine tower”, or “wind tower”.
Related HS codes: 7308.20.11, 7308.20.19.
Or in the case of import as part of a wind-powered generator set it will be 8502.31.10 and 8502.31.20.
Origin of goods: China.
1. Anti-dumping duty rates and affected entities:
- Jiangsu Zhenjiang New Energy Equipment Co., Ltd (CHN) – 0%.
- Organizations and individuals producing and exporting goods originating from China – 97%.
2. Duration of Anti-Dumping Measures
The anti-dumping duty will be imposed from January 8, 2025, to January 8, 2030, unless modified or extended by another decision from the Ministry of Industry and Trade.
3. Instructions for declaring anti-dumping duties on customs declarations
- For imports originating from China, businesses must declare the anti-dumping duty on the VNACCS system using code G157, with a duty rate of 97%.
- For imports without a certificate of origin (C/O), businesses must also declare the anti-dumping duty using code G157, with a duty rate of 97%.
- For imports with a valid certificate of origin from a country other than China or a valid manufacturer’s certificate, customs authorities will guide businesses to declare using code GK, which may qualify for an exemption, reduction, or non-application of the anti-dumping duty.
(According to Decision No. 3453/QD-BCT dated 24/12/2024 and Official Letter No. 77/TCHQ-TXNK dated 2025/01/06)
VII. IMPOSITION OF ANTI-DUMPING DUTIES ON PRESTRESSED STEEL CABLE PRODUCTS ORIGINATING FROM MALAYSIA, THAILAND, AND CHINA (AD17)
Decision No. 143/QD-BCT dated January 14,2025 of the Minister of Industry and Trade was issued to notify this issue.
1. Scope of application:
Prestressed steel cable (PC Strand)
- Material: iron, alloy steel or non-alloy; High carbon raw steel (carbon content of 0.70% or more)
- Diameter: from 9.0 to 16.0mm
- Shape: braided cable, including 01 center strand and 06 outer braided strands
HS Code: 7312.10.91 and 7312.10.99
Origin of goods: Malaysia, Thailand and China
2. Duration of application of anti-dumping duty:
05 (five) years starting from January 29, 2025.
3. Anti-dumping duty rates:
Malaysia (9.79% ~ 12.06%), Thailand (11%), China (10.48% ~ 28%)
Detailed tax rates according to the list of companies subject to Anti-dumping: details here .
READ MORE What is Antidumping duty? List of Chinese Goods subject to antidumping duty in Vietnam.
4. Instructions for declaring Anti-dumping tax on customs declarations of imported goods:
| No. | Case | Declaration code | Anti-dumping Tax Rate |
| 1 | Failure to submit documents certifying the origin of goods | G171 | 28% |
| 2 | Submit documents certifying the origin of goods from countries or territories other than Malaysia, Thailand or China | GK | No tax |
| 3 | Submit documents of origin from Malaysia, Thailand, China but do not have the original Manufacturer Certificate or mismatched information | G160 (Malaysia) | 12,06% |
| G163 (Thailand) | 11% | ||
| G170 (China) | 28% | ||
| 4 | Submit documents of origin from Malaysia, Thailand, China & Original Manufacturer Certificate & Match Information | From G158 to G169 | 9,79% – 28% |
(According to Decision No. 143/QD-BCT and Official Letter No. 438/TCHQ-TXNK)
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