On February 17, 2025, the Ministry of Finance issued Official Letter No. 1813/BTC-TCHQ guiding the implementation of Decision No. 01/2025/QD-TTg on the collection of value-added tax (VAT) and customs procedures for low-value imports sent via express delivery services. The details are as follows:
1. Application of tax policies
From February 18, 2025, goods imported via express delivery services will no longer be exempt from VAT.
The declaration and payment of VAT on these goods will comply with the provisions of the VAT Law and relevant legal documents.
2. Regulations on customs declaration and tax liability for low-value declarations
- Group 2 (low-value) imported goods sent via international express services transported by air or sea:
- Courier enterprises declare e-customs on the VNACCS system.
- VAT must be calculated and paid according to Form No. 02-BKTKTGT, Appendix I, List 2 enclosed with Circular 56/2019/TT-BTC, in which the lines “Total customs value”, “VAT rate”, “VAT amount” are added.
- Group 2 (low-value) imported goods sent via international express services transported by road or railway:
- Make customs declaration according to Form HQ/2015/NK Circular No. 38/2015/TT-BTC, comply with VAT regulations according to Circular 56/2019/TT-BTC.
- For imported goods with VAT rates (5%, 8%, 10%) and not subject to VAT, enterprises shall make a list of imported goods with the same VAT rate.
3. Customs tax and charge receipts
Express delivery enterprises will use electronic tax receipts according to the provisions of Appendix I of Circular No. 178/2011/TT-BTC.
Before issuing e-receipts, enterprises need to carry out procedures for notifying customs offices according to form No. 01 of Circular 178/TT-BTC.
(According to Official Letter 1813/BTC-TCHQ dated February 17, 2025)
RELEVANT ARTICLES:
- Guidance On Customs Procedures For Goods Exported and Imported Via International Express Delivery Service
- Customs Clearance Procedures For Import and Export Goods and Related Documents
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