Low-value e-commerce goods: distinguishing tax proposals from new procedural milestones

Two pieces of information to read separately

On 8 September 2026, the Government Electronic Newspaper reported that the Customs Department proposed narrowing the import tax-exemption threshold for low-value goods in a draft decree. The stated option is a total customs value of up to VND 100,000 or import-export tax payable of up to VND 10,000 per importation. This report reflects a proposal, not a basis for establishing the threshold currently applicable to orders.

In a separate document, Circular 142/2026/TT-BTC amending customs procedures for goods sent by post and express delivery was issued on 29 September 2026. The Government Document Portal records its effective date as 16 November 2026, meaning it had not yet taken effect on the date the TBS article was published, 9 October 2026.

Include policy status in the cost estimate table

Editorial analysis: online sellers should separate confirmed costs for the current shipment from reference scenarios for future shipments. Each tax or fee line should state its basis, verification time, and confirming party. Do not revise pricing formulas based only on a news headline or a screenshot online.

Data to retain for each order and parcel

Keep the order details, product description, quantity, transaction price, and payment data under the same reference code. If an order has multiple parcels or is delivered in multiple batches, retain the links between them so that the route and actual value can be explained when requested.

When working with an express carrier, clearly ask about the service scope, who provides declaration data, who responds to requests for additional information, and how cost documents are received. An amount presented as all-inclusive still needs an explanation of what is included and the conditions for updates.

Prepare for updates without applying a document in advance

The editorial team recommends creating a list of data fields and handover steps to review before 16 November, then comparing implementation guidance with the procedural contact point. This is an operational preparation suggestion; the article does not interpret the full content of Circular 142 or confirm that a new tax-exemption threshold has been issued.

Do not adjust the transaction value or product description merely to match a threshold mentioned in the news. For a specific shipment, import tax, value-added tax, and goods management requirements should be checked separately based on the applicable rules at the time procedures are carried out.