Decision No. 01/2025/QĐ-TTg revokes entirely Decision No. 78/2010/QĐ-TTg dated November 30, 2010, of the Government on the value threshold for imported goods sent through express delivery services exempt from tax.

Decision No. 01/2025/QĐ-TTg revokes Decision No. 78/2010/QĐ-TTg on the value threshold for imported goods sent through express delivery services exempt from tax. The Decision takes effect from February 18, 2025.

Số hiệu01/2025/QĐ-TTg
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýHồ Đức Phớc — Phó Thủ tướng
Cập nhật23/06/2026
NgànhFinance
Lĩnh vựcTax Policy
Ngày ban hành03/01/2025
Ngày áp dụng18/02/2025
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Decision No. 01/2025/QĐ-TTg revokes Decision No. 78/2010/QĐ-TTg on the value threshold for imported goods sent through express delivery services exempt from tax. The Decision takes effect from February 18, 2025.

Các điểm cốt lõi

  • Entirely revoke Decision No. 78/2010/QĐ-TTg on the value threshold for imported goods sent through express delivery services exempt from tax.
  • The Decision takes effect from February 18, 2025.

🌐 Tác động xã hội từ văn bản này

  • Due to the revocation of the regulation on the value threshold for imported goods exempt from tax through express delivery services, businesses and citizens may have to bear additional costs when sending goods.
  • However, this revocation also helps reduce the legal burden on management agencies.

❓ Câu hỏi thường gặp

From which date does this Decision apply?

The Decision takes effect from February 18, 2025.

What impact does the revocation of the regulation on the value threshold for imported goods exempt from tax through express delivery services have?

Businesses and citizens may have to bear additional costs when sending goods, but it reduces the legal burden on management agencies.

Which regulation does this Decision revoke?

Entirely revoke Decision No. 78/2010/QĐ-TTg on the value threshold for imported goods sent through express delivery services exempt from tax.

Does this Decision take effect immediately upon issuance?

No, the Decision takes effect from February 18, 2025.

Which agencies are responsible for implementing this Decision?

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related units are responsible for implementing this Decision.

Toàn văn


PRIME MINISTER

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

Number: 01/2025/QĐ-TTg Hanoi, January 3, 2025

Pursuant to …;
Repeals entirely Decision No. 78/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the value threshold for imported goods sent through express delivery services to be exempted from tax

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax, Import Tax; Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government amending and supplementing certain articles of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Law on Export Tax, Import Tax;

Pursuant to Resolution No. 174/2024/QH15 dated November 30, 2024 of the 15th National Assembly's 8th Session;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision to repeal entirely Decision No. 78/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the value threshold for imported goods sent through express delivery services to be exempted from tax.

Article 1. Repeal entirely the Decision

Repeals entirely Decision No. 78/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the value threshold for imported goods sent through express delivery services to be exempted from tax.

Article 2. Implementation clause

1. This Decision takes effect from February 18, 2025.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related units shall be responsible for implementing this Decision.

To be sent to:                                                                                           

- Central Committee of the Communist Party Secretariat;                    

- Prime Minister, Deputy Prime Ministers;                                

- Ministries, ministerial-level agencies, government-affiliated agencies;           

- Provincial People's Councils, People's Committees of centrally-administered cities;

- Central Party Office and Party Committees;

- General Secretary's Office;

- President's Office;

- Ethnic Council and Committees of the National Assembly;

- National Assembly's Office;

- Supreme People's Court;

- Supreme People's Procuracy;

- State Audit Office;

- National Financial Supervisory Commission;

- Social Policy Bank;

- Vietnam Development Bank;

- Vietnam Fatherland Front Central Committee;

- Central Agencies of Social Organizations;

- Office of the Government: Vice Chairman, Permanent Members, Assistant to the Prime Minister, General Director of the Government Portal, Departments, Bureaus, and subordinate units. Gazette:

- To be filed: VT, KTTH (2b)

SIGNATURE OF THE MINISTER CHIEF

DEPUTY PRIME MINISTER

  (Signed)

Ho Duc Phoc

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Bản đồ quan hệ

01/2025/QĐ-TTg
Decision No. 01/2025/QĐ-TTg revokes entirely Decision No. 78/2010/QĐ-TTg dated November 30, 2010, of the Government on the value threshold for imported goods sent through express delivery services exempt from tax.
In effect

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