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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