- New rules exempt low-value imports under USD 500 from VAT at import when bought from non-resident remote sellers or DPIs registered under the simplified VAT regime
- VAT is charged only at the sale stage, not at import
- Resolution Ex. SII No. 103-2025 and SNA No. 3507-2025 were published on 25 August 2025
- Rules apply to low-value goods from non-VAT taxpayers through remote sellers or DPIs
- Remote sellers or DPIs must provide legal name, SII username, proof of VAT charge, and shipping details
- Courier or express delivery company must submit shipping information
- Rules take effect on 25 October 2025
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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