News and Events

DECISION 01/2025/QĐ-TTG ON REPEALING DECISION 78/2010/QĐ-TTG REGARDING THE VALUE OF TAX-EXEMPT EXPRESS IMPORTED GOODS

On January 3, 2025, the Prime Minister issued Decision 01/2025/QĐ-TTg to repeal Decision 78/2010/QĐ-TTg regarding the value of tax-exempt express imported goods.

Previously, Article 1 of Decision 78/2010/QĐ-TTg stipulates:

  • Imported goods sent via express delivery services with a value of 1 million VND or less are exempt from import tax and value-added tax.
  • Imported goods sent via express delivery services with a value above 1 million VND must pay import tax and value-added tax according to the law.

Thus, from February 18, 2025 – the effective date of Decision 01/2025/QĐ-TTg, imported goods with a value of 1 million VND or less sent via express delivery will no longer be exempt from import tax and value-added tax.