Regulations on specialized management for goods traded via e-commerce will be revised

	Creating fairness in e-commerce
	Need for a legal corridor to manage e-commerce tax

Customs officers at Van Don Airport Customs Branch-Quang Ninh Customs Department inspect luggage via scanner system. Photo: Quang Hung

Currently, the ministry has offered feedback from ministries and government agencies on the draft decree regulating management for imports and exports traded via e-commerce.

The Ministry of Finance cites point b, Clause 1 of Decision 431 dated March 27, 2020 of the Prime Minister approving the Scheme on management of e-commerce operation for imports and exports as saying that the regulated scope are cross-border e-commerce transactions carried out on e-commerce platforms and single seller e-commerce websites where information on their orders is sent to the e-customs data processing system in advance.

At Point 1, Section IV, Report 186 dated October 13, 2020 of the Ministry of Finance, the ministry proposes that the decree provides for cross-border e-commerce transactions carried out on e-commerce platforms or single seller e-commerce websites where information on their orders is sent to the electronic customs data processing system for e-commerce imports and exports in advance.

According to the Law on Foreign Trade Management, and other laws and legal documents, regulations for imports and exports traded via e-commerce are not included. Therefore, whether these goods have high or low value, they must follow the same policies as normal imports and exports.

Currently, Clause 2 and 3 of Article 22 of Decree 85/2019 provides that goods sent via postal and express delivery services are exempt from food safety inspection and quality inspection according to the tax law (the current regulations in tax law stipulates that goods sent via postal and express delivery services with customs value from VND1,000,000 or less are exempt from import tax).

The ministry said that goods traded via e-commerce are mainly goods bought by individuals for consumption, goods with low value and shipped to the buyer by express delivery services.

Therefore, the ministry proposes to issue incentive policies on specialized management for imports traded via e-commerce, and not to apply the polices for exports because those are exempt from specialized inspection except for some goods subject to strict control.

Accordingly, the draft decree regulates:

1. Besides imports and exports that are exempt from specialized inspection and management, imports traded via e-commerce with customs value of VND1,000,000 or less or VND5,000,000 or less for single import (except for goods subject to quarantine or in the list of goods managed by the Ministry of Culture, Sports and Tourism) are exempted from specialized management and inspection for one order/day and no more than four orders/month.

2. Goods that are exempted from specialized management and inspection specified in Clause 1 of this Article will not follow the incentive polices if management ministries and government agencies have warned about food safety, disease, or affecting human health, life, causing air pollution and impacting social ethics, customs and traditions, economy, national security, or issued decisions on suspension of application of the policies before customs clearance.

The proposal is consistent with the rules at Point 3, Article 1 of Decision 431 of the Prime Minister as well as the content proposed by the Ministry of Finance in Report 186, the ministry said.

The draft decree supplements that if the declarant as the customs broker, the owner of e-commerce trading floors, e-commerce websites will be allowed to carry out procedures at specialized management agencies.

N.Linh