After the Government approved the proposal to develop a decree on customs management for export and import goods transacted via e-commerce in Resolution 24/NQ-CP dated February 26, 2021, General Department of Vietnam Customs has developed draft decree.

Vietnam is one of the most dynamic growing e-commerce markets in the region

The decree aims to create a full legal corridor on customs policies, regimes and procedures to ensure effective implementation of customs management, meeting the requirements of administrative procedure reform and e-commerce activities related to import and export goods.

Besides that, ensuring provisions are clear, transparent, in line with international practices, which is a basis for regulating customs procedures as well as simple, transparent and convenient implementation.

This decree is being developed to meet the principle of conformity with standards in international treaties Vietnam has signed and committed and to ensure compatibility with the agreements that Vietnam is negotiating to join in the future.

The decree also aims to institutionalise the views and orientations of the Party in development and renovation in the economy, society, and international integration.

It is also looking to ensure comprehensiveness, feasibility, suitability with conditions, overcome difficulties, obstacles and inadequacies in current regulations.

Ensuring regulations on export duty and import duty in the direction of simplicity, transparency, publicity, convenience, consistency and conformity with the Constitution and relevant legal documents of the National Assembly (Law on Product and Goods Quality; Law on Food Safety and Hygiene), international practices; at the same time, strengthen implementation of the national single-window mechanism to facilitate trade, investment, tourism and socio-economic development.

The decree must comply with the jurisdiction, form, order and procedures in formulating and promulgating the decree in accordance with provisions of the Law on Promulgation of Legislative Documents.