New Vietnam Customs Regulations: VAT will be automatically levied on low-value imported goods from August 1

According to reports, Vietnam Customs announced that it will implement Notice No. 29/2025/TT-BTC from August 1, launching an automated VAT collection process for express imports with a value of less than 1 million VND. Previously, according to Decision No. 01/2025/QD-TTg, such goods were exempt from import tax but required VAT, but manual declaration was inefficient because the system was not updated.

 After the pilot from July 9 to 31, the new regulations will officially apply to all express delivery businesses such as air, road and rail, aiming to modernize taxation, reduce administrative procedures and ensure national tax revenue. The policy marks a further strengthening of Vietnam's tax supervision on cross-border e-commerce.