On Aug. 31, 2021, Vietnam Ministry of Finance released the draft Decree Regulating Import and Export Goods Transacted via E-commerce (The Decree). The Decree is expected to affect e-commerce platforms, logistics businesses, payment intermediaries, customs clearance agents, organizations and businesses related to e-commerce. The Decree includes requirements for:
Customs electronic data processing system;
Procedures for providing information on transactions of import and export goods (information about orders, payment methods, transportation);
Policies on specialized management and tax;
Customs procedures for import and export goods (documentation, implementation time limit, examination of records, physical inspection of goods, customs clearance);
Supervision of cleared goods and imported goods;
Responsibilities of agencies, organizations and individuals.