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Vietnam Releases Draft Decree on Customs Management of E-Commerce Goods

This draft is designed to streamline administrative procedures, facilitate smoother import and export processes for goods traded through E-commerce, and support the sector’s ongoing development.

On March 26, 2025, the Vietnam Ministry of Finance released a Draft Decree on Customs Management of Import and Export Goods Traded via E-Commerce, aiming to provide a comprehensive and transparent legal framework to regulate Customs procedures of E-commerce sector.

Regulatory Background

Vietnam’s e-commerce sector is growing rapidly, and this growth has highlighted the need for policy adjustments in E-commerce transactions. Currently, there are no specific regulations governing the Customs management of import and export goods traded through E-commerce channels. As a result, these goods are subject to the same Customs procedures as conventional goods.

Regulation scope

The draft decree covers three main areas:

  • Customs procedures for goods exported and imported via e-commerce (including goods traded via e-commerce sent through postal or express delivery services).

  • Inspection, management, and tax policies for exported and imported goods via e-commerce (including goods traded via e-commerce sent through postal and express delivery services).

  • E-Commerce Customs Data Processing System for exported and imported goods traded via e-commerce.

Document Structure

The Draft Decree is comprised of 30 Articles of seven chapters.

  • Chapter I: General Provisions

  • Chapter II: E-Commerce Customs Data Processing System

  • Chapter III: Inspection, Management, and Tax Policy for Export and Import Goods Traded Through E-Commerce

  • Chapter IV: Customs Procedures for Export and Import Goods Traded Through E-Commerce

  • Chapter V: Customs Supervision for Export and Import Goods Traded Through E-Commerce

  • Chapter VI: Responsibilities of Relevant Agencies, Organizations, and Individuals

  • Chapter VII: Implementation Provisions

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