Scenario: Mr. Phuc sells specialty coffee via cross-border marketplaces — hundreds of monthly orders to the US, Japan and Korea. Goods go by express courier, and he assumes “the courier handles all procedures”. One consignment is held at the border for misdeclared goods; only then does he learn he bears legal responsibility. What do the rules say?
E-commerce exports still require customs declaration
Goods exported via e-commerce follow the Customs Law 54/2014/QH13 (amended by Law 90/2025/QH15) like all other exports: customs declaration, inspection and supervision apply. The declarant (cargo owner or authorised party such as a customs broker or express carrier) is responsible for declaration accuracy: goods description, HS codes, quantity, value. In Mr. Phuc’s case, although the courier filed the declaration, he — as cargo owner — remains legally responsible for declared contents under his authorisation; misdeclared descriptions or HS codes draw administrative customs fines, cargo detention and late delivery to foreign customers.
Electronic customs and low-value consignments
Vietnam operates comprehensive electronic customs: declarations via automated clearance systems with electronic documents. For e-commerce’s small, numerous parcels, customs applies risk management: green lane (no physical inspection) for compliant traders, yellow and red lanes by risk level. Postal and express consignments follow a separate, simplified regime for low-value shipments — but “simplified” does not mean “undeclared”. Sellers must cooperate with carriers: supplying accurate, complete goods information for declaration, and clearly agreeing responsibility for declaration errors.
Export tax and goods policies
Most exports bear zero export duty, but some goods (minerals, forestry products, etc.) face export tariffs. More important are goods-management policies: prohibited exports and conditional exports (licences, quarantine, quality inspection) — e.g., agricultural goods must meet destination phytosanitary requirements; food must meet safety standards. E-commerce sellers often skip this for “small orders”, but rejected-and-returned goods cost far more than upfront compliance. Check goods policies before listing abroad.
Frequently asked questions
Can household businesses export in their own name?
Yes. Registered household businesses with suitable business lines may export and stand as declarants. Individuals regularly exporting commercially should establish a household business or enterprise.
Penalties for wrong HS codes?
Depending on nature and gravity: misdeclaration causing tax shortfalls triggers recovery and fines; misdeclaring descriptions or codes to evade management policies draws heavier penalties. Voluntary correction before detection mitigates.
Can e-commerce exports get VAT refunds?
Exported goods enjoy 0% VAT with input-VAT refunds where conditions are met (customs declarations, bank payment evidence, etc.). Regular e-commerce exporters should learn the rules to claim their refund rights.
This article has been quality-reviewed by the FLAW AI Legal Council.
