Low-value imported goods are no longer exempt from VAT
From February 18, 2025, Decision No. 01/2025/QD-TTg of the Prime Minister on abolishing the exemption of value-added tax (VAT) on low-value imported goods has officially taken effect. Accordingly, low-value imported goods sent via express delivery services are no longer exempt from VAT as before.
Currently, customs declaration for goods sent via international express delivery services is being implemented according to the provisions of Circular No. 191/2015/TT-BTC and Circular No. 56/2019/TT-BTC of the Ministry of Finance. Specifically, goods transported by air or sea are declared on the MIC and MEC electronic declarations under the VNACCS automatic customs clearance system. However, this system does not have the function of calculating VAT. Goods transported by road and rail shall be declared on paper to avoid system overload.
Imported goods sent via express delivery service are divided into three groups. Group 1 is documents and certificates with no commercial value. Group 2 includes goods with customs value in the import tax exemption quota, not subject to import licensing or specialized inspection. Group 3 is the remaining goods, including goods in group 1, group 2 or goods in group 1, group 2 but the owner requires customs clearance by himself; goods with signs of internal warnings or suspicions about customs value.
Previously, group 2 goods were exempt from import tax and VAT, so the declaration of low-value goods did not have information related to taxes, and the VNACCS system did not integrate a tax calculation function.
VNACCS system is upgrading the function of calculating VAT
To collect VAT on imported goods of low value according to Decision No. 01/2025/QD-TTg, the VNACCS system ( Automatic customs clearance system) needs to be upgraded, adding the function of calculating tax on MIC and MEC declarations for goods transported by air and sea and instructions on declaration and tax collection on paper declarations for goods transported by road and rail.
Currently, the Customs Department is upgrading the VNACCS system to add the function of calculating VAT for low-value imported goods. This system has integrated the management function for low-value export and import declarations but does not have a tax calculation function. According to the assessment, it will take about four weeks from the date of receipt of the official notification of the revised information indicators to complete the system.
Applying manual VAT declaration
While the system is not yet complete, the Customs Department plans to submit to the Ministry of Finance to issue a temporary guidance document. According to the proposed plan, for group 2 goods transported by air or sea, enterprises will declare on the VNACCS system with the MIC declaration, and at the same time prepare a VAT calculation table according to the prescribed form, add information on customs value, tax rate and VAT payable.
For goods transported by road and rail, enterprises must declare on the declaration form form HQ/2015/NK, along with a detailed list of goods, clearly stating the goods name, attached file number, tax calculation value, tax rate and VAT amount.
For goods with different VAT rates (5%, 8%, 10% or not subject to tax), enterprises shall make a separate list for each tax rate.
The implementation of manual declaration helps ensure tax collection in accordance with regulations, while not putting pressure on the VNACCS system during the upgrade period. However, this option also creates more work for customs officers and businesses.
