Some countries have begun to research and implement VAT collection on low-value goods.

For instance, in the EU, since July 1, 2021, VAT has been imposed on shipments valued at 22 euros or more (previously, these shipments were VAT-exempt); in Singapore, since January 1, 2023, the VAT exemption for low-value goods has been abolished.

Additionally, at workshops, Trade Facilitation Project experts have recommended that Vietnam consider a regulation exempting low-value imported goods from VAT.

Therefore, the General Department of Vietnam Customs has submitted a proposal to the Ministry of Finance to repeal Decision No. 78/2010/QD-TTg in the draft Decree on the customs management for goods exported and imported through e-commerce.

Currently, the draft Decree on customs management for goods exported and imported through e-commerce has been finalized by the Ministry of Finance after receiving feedback from government members and reported to Deputy Prime Minister Le Minh Khai and the Prime Minister in Official Letter No. 6289/BTC-TCHQ dated June 20, 2023.

On July 26, 2023, the Government Office issued Official Letter No. 5657/VPCP-KTTH to the Ministry of Finance, directing the implementation of Deputy Prime Minister Le Minh Khai's opinion as follows: “The Ministry of Finance urgently implements the project “Building an information technology system to implement digital customs meeting the requirements of customs clearance”. On that basis, continuing to study and finalize the draft Decree on the customs management for goods exported and imported through e-commerce, ensuring feasibility and synchronization with the completion of the information technology system according to the project, and submitting it to the Government for consideration and decision in the fourth quarter of 2024…”

To implement the VAT collection for postal and express goods in accordance with the provisions of the VAT Law, following Official Letters No. 99/TXNK-CST dated April 25, 2024, No. 116/TXNK-CST dated May 9, 2024, and No. 708/TXNK-CST dated June 14, 2024, the General Department of Vietnam Customs continues to issue Official Letter No. 167/TXNK-CST dated July 10, 2024, requesting the Department manages and supervises policies on taxes, fees and charges (the unit in charge of drafting Decision No. 78/2010/QD-TTg) to report to the Ministry of Finance to submit to the Prime Minister for consideration of the repeal of Decision No. 78/2010/QD-TTg without waiting for the progress of the Decree on the management of customs for goods exported and imported through e-commerce.

At the same time, the General Department of Vietnam Customs also requests the Department manages and supervises policies on taxes, fees and charges to seek opinions from competent agencies on the implementation of international treaties (such as the Ministry of Justice, the Ministry of Foreign Affairs) regarding Vietnam's responsibilities when implementing the Kyoto Convention on the elimination of customs duties and charges on goods of minimum value and/or the minimum customs duties and charges in case of repealing Decision No. 78/2010/QD-TTg.