Closely control imported products traded via e-commerce

	Vietnam’s e-commerce sector grows 18%
	Perfecting tax policy for goods traded via e-commerce

Officers of Express Cargo Customs Procedures Branch (Hanoi Customs Department) inspect goods via scanner. Photo: Ngoc Linh

According to the General Department of Vietnam Customs (GDVC), imported products traded via e-commerce surges. Many new e-commerce platforms trading low-price products into Vietnam market have not yet registered operation in Vietnam or have not been notified on the e-commerce management system of the Ministry of Industry and Trade.

The potential risks of importing fake goods and goods infringing Intellectual property right, low-quality goods or goods ineligible for import, or abused policies to evade taxes

In order to meet requirements of state management when the Decree on customs control for imported and exported goods traded via e-commerce has not been issued, the GDVC has directed local customs departments to request subordinate units to strengthen inspection and control products traded via e-commerce.

Entry Border Gate Customs Branches must process customs procedures in line with regulations, especially for independently transported shipments from entry border gates to storage sites, and supervise goods sent via postal and express delivery services.

The Customs branches must not process procedures for independently transported declarations that fail to publicize websites providing e-commerce services, applications providing e-commerce services, names of websites and applications selling goods …or declare information on these websites but they have not registered operation in Vietnam or have not been notified on the e-commerce management system at website online.gov.vn of the Ministry of Industry and Trade.

The GDVC requests customs branches managing sites for gathering, centralized inspection and supervision of postal and express delivery goods, not to process customs procedures for import declarations failing to declare information on names of websites providing e-commerce services, applications providing e-commerce services, and names of websites and applications selling goods.

The GDVC has directed customs branches to inspect customs valuation, and focus on collecting information, analyzing and identifying cases of dividing goods into small packages to enjoy tax exemption or exempted from specialized inspection.

Customs branch must handle cases of false declaration of customs value to evade tax or avoid specialized inspection policies.

Customs branches must strengthen inspection and supervision of origin and intellectual property, especially focus on inspecting imported goods such as food and supplemental food; electronic components/accessories, household electronics, cosmetics, fashion goods, pharmaceuticals, powdered milk; clothing; footwear; handbags; watches; jewelry; children's toys; components, equipment and separate parts of cars, motorbikes, computers.

Strengthen inspection and supervision of types and quantities to avoid taking advantage of e-commerce goods that are packaged in small bags to smuggle or illegally transport goods across the border.

The GDVC directed the units to review all warehouses rented by express delivery enterprises at the sites for gathering, centralized inspection and supervision of postal and express delivery goods. If the conditions for customs inspection, supervision and control are not maintained, the units must report competent authorities terminate the operation and revoke the warehouse code.