On the request of the Ministry of Finance, Vietnam’s Prime Minister issued Decision No. 01/2025/QD-TTG on 3 January 2025 for the repeal of Decision No. 78/2010/QD-TTG of 30 November 2010. Decision No. 78/2010 provided a VAT and import duty exemption for low-value imported goods (VND 1 million or less) delivered via express delivery services. As previously reported, the parliament had requested the repeal of Decision No. 78/2010 in relation to e-commerce platforms. As provided by Decision No. 01/2025, Decision No. 78/2010 is repealed in its entirety with effect from 18 February 2025.
Source Orbitax
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