Vietnam Customs Duty From Korea (2026): What Changed

🕒 Last updated: August 31, 2026

What changed, and what stayed the same

Since Decision 78/2010/QD-TTg (November 30, 2010), courier shipments worth 1,000,000 VND (roughly $39) or less into Vietnam were exempt from both import duty and VAT[1]. On January 3, 2025, Prime Ministerial Decision 01/2025/QD-TTg repealed that exemption, effective February 18, 2025[1]. But only the VAT part of the old rule was repealed. The customs-duty exemption at the 1,000,000 VND threshold remains valid under Decree 134/2016/ND-CP (Article 29), as amended by Decree 18/2021/ND-CP[1].

Timeline

Date	What happened
Nov 30, 2010	Decision 78/2010/QD-TTg introduces the 1,000,000 VND duty + VAT exemption for courier parcels
2016–2021	Decree 134/2016/ND-CP (amended by 18/2021/ND-CP), Article 29, separately codifies the customs-duty exemption
Jan 3, 2025	Decision 01/2025/QD-TTg signed, repealing the VAT exemption
Feb 18, 2025	VAT exemption repeal takes effect — VAT now applies to all courier shipments regardless of value
Now (as of Aug 2026)	Customs duty still exempt under 1,000,000 VND; VAT is fully taxed on everything

What you'll actually be charged

Item value (VND)	Customs duty	VAT
500,000 (under 1,000,000)	Exempt	Charged (since Feb 18, 2025, regardless of amount)
Exactly 1,000,000	Meets exemption threshold	Charged
1,500,000 (over 1,000,000)	Charged at the item's rate	Charged

Duty is calculated on the CIF value (item price plus freight and insurance). If your seller can show the product genuinely qualifies as Korean-origin, the Korea–Vietnam FTA (VKFTA) can lower the duty rate on orders over the threshold — VAT is unaffected by this either way.

Don't assume "no tax at all" from outdated headlines

⚠️ Coverage that just says "Vietnam scrapped its low-value exemption" is easy to misread as duty being gone too. In reality, only VAT lost its exemption — the 1,000,000 VND customs-duty exemption is still active. If you're ordering repeatedly and expect to go over that threshold, ask your seller whether they can provide a proper certificate of origin (C/O) — Vietnam Customs won't recognize a product as Korean-origin if it was merely repackaged there from a third country.

If you order regularly

✅ Since VAT now applies to every shipment regardless of value, don't expect a small order to skip paperwork — an accurate commercial invoice and product classification matters even for cheap items. If your orders are large enough to exceed the duty exemption on a regular basis, ask the seller about FTA certificate-of-origin documentation, since that's the main lever for reducing what you owe.

How Tosome Logis Can Help — Sellers and Buyers

How Tosome Logis helps

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✅Official DHL / FedEx / UPS partner based in Korea

⚠️ Note: "duty kept, VAT repealed" was confirmed via EY Vietnam's advisory summary rather than the original Vietnamese-language decision text. Check with a local customs broker or Vietnam's General Department of Customs (GDVN) before relying on this for a specific shipment.

Frequently Asked Questions

Only VAT lost its exemption. The separate customs-duty exemption for orders worth 1,000,000 VND or less is still in place.

You won't owe customs duty if it's under 1,000,000 VND (about $39), but VAT applies regardless of value since the February 2025 change.

Yes — if the product genuinely qualifies as Korean-origin and the seller provides a certificate of origin, the Korea–Vietnam FTA can reduce the customs-duty rate. VAT still applies either way.

References & Sources

[1] EY Vietnam, "Customs & Global Trade Alert | March 2025 | Repeal of the Threshold for Import Duties and VAT Exemptions..." — www.ey.com

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Bought Something From Korea? Here's What Actually Changed for Vietnam in 2025