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blue-check Issues relating to customs procedures for goods sent via the express delivery service

Official letter No. 539/GSQL-GQ3 dated April 28th, 2022 of the General Department of Vietnam Customs regarding issues relating to implementation of customs procedures for goods sent via the express delivery service
Posted: 9/5/2022 1:45:03 PM | Latest updated: 17/5/2022 8:54:51 AM (GMT+7) | LuatVietnam: 5447 | Vietlaw: 561
VietlawOnline

According to opinions of the General Department of Vietnam Customs, the strengthening of management of low-value goods sent via the express delivery service at Official letter No. 3923/TCHQ-GSQL dated August 6th, 2021 is to limit the misuse of tax exemption regime for low-value goods to evade tax obligation of sale and purchase transactions performed through the electronic commerce channel.

The contents at the aforesaid Official letter No. 3923/TCHQ-GSQL are also summarized by the General Department of Vietnam Customs to include in a draft Decree regulating customs management of imports, exports traded via electronic commerce.

Notes
According to the above-cited Official letter No. 3923/TCHQ-GSQL, with regard to goods sent via the express delivery service of a general bill of lading but there are various packages under each specific bill of lading of the same goods owner and the total value of such packages is over VND 1 million, it is required to pay tax on the whole shipment rather than entitlement to the tax exemption policy.
Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 561
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