Imports valued at 1,000,000 vnd or less, which are sent via express delivery service, are exempted from import duty

Decree 134 had additional regulations on the level of value of imports sent via express delivery service which are exempt from duty on the basis of inheriting the provision of Decision No.78/2010/QD-TTg.

Currently, according to the Prime Minister’s Decision No.78/2010/QD-TTg dated November 30, 2010 on the level of imports value which were sent by the express delivery service exempted from taxes, imported goods sent via express delivery service with a value of 1 million vnd or less would be exempted from import duty. Imported goods sent via express delivery service with a value exceeding 1 million vnd must pay import duty according to the provisions of the law.

These provisions have been stably implemented in recent years and promoted positive effects, in Clause 2, Article 29 under Decree 134 additional regulations are included on the level of duty for express goods on the basis of inheriting the provisions of Decision No.78/2010/QD-TTg.

Specifically, under Paragraph 2, Article 29 of Decree 134: “Imported goods which are sent by express delivery service with Customs valuation of 1 million vnd or less, or have the amount of the tax that must be paid not exceeding 100,000 vnd, would be duty free”.

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In the case the goods with Customs valuation exceeding 1,000.000 vnd or the amount of the tax that must be paid exceeding 100.000 vnd, would attract normal levels of tax.