越南跨境寄递规则双线收紧：11月16日起实施新海关手续通知，小包免税门槛拟降至十分之一

Vietnam Tightens Cross-Border Parcel Rules: New Customs Circular Effective November 16 as Duty-Free Threshold May Be Cut to a Tenth

越南在跨境寄递监管上同时推进两项变化。已确定的一项：第142/2026/TT-BTC号通知将于2026年11月16日正式生效，修订国际邮政与快递渠道进出口货物的海关手续规范，核心变化包括四点。一是对寄件人与货物实行强制电子身份识别与认证，适用于第1类邮政物品以及第1类和第2类快递货物，海关部门正在生效日前升级电子数据交换系统。二是收紧低值货物认定标准，不再仅依据海关价值门槛判断是否免征进口税，货物还须不属于许可证、经营条件或专业检验管理范围，才能适用简化类别。三是建立预缴与第三方代缴机制，快递企业可代为缴纳关税、罚款、滞纳金、核定税款及各项费用，企业可预先向海关在国家金库开立的专用账户充值，申报后系统自动扣款以便即时放行，快递企业自行申报与计税并承担全部法律责任。四是更新申报代码，低值进口申报正式采用A45类型代码，并新增分类代码P（邮政物品）、E（快递货物）、G（礼品及非商业样品）。尚在征求意见的一项：越南财政部正就进出口税法实施细则修订草案公开征求意见，拟将邮政、快递及其他渠道低值进口的免税门槛从100万越南盾（约38美元）降至10万越南盾（约3.8美元），或应缴税额不超过1万越南盾才予免税，相当于把跨境小包的免税空间压缩到原来的十分之一。需要指出，该门槛调整目前仍属草案征求意见阶段，尚未正式生效。

Vietnam is advancing two changes in cross-border parcel regulation at once. Confirmed: Circular 142/2026/TT-BTC takes effect on November 16, 2026, amending customs procedures for goods moving through international postal and express delivery services, with four core changes. First, mandatory electronic identification and authentication for consignors and goods, applying to Group 1 postal items and Group 1 and 2 express shipments, with customs upgrading electronic data interchange systems before the effective date. Second, stricter criteria for classifying low-value shipments: instead of relying only on the customs value threshold, goods must also fall outside licensing, business-condition or specialised inspection requirements to qualify for the streamlined category. Third, a pre-payment and third-party settlement mechanism under which express companies may settle duties, fines, late payment penalties, assessed taxes and charges on behalf of consignors, with businesses able to pre-fund a designated customs account at the State Treasury so the system can deduct amounts automatically for immediate release, and express operators taking full legal responsibility for self-declaration and tax calculation. Fourth, updated declaration codes, with low-value imports formally adopting type code A45 and new classification codes P for postal items, E for express shipments and G for gifts and non-commercial samples. Still under consultation: Vietnam's finance ministry is seeking comment on a draft implementing the import-export tax law that would cut the duty-free threshold for low-value imports via postal, express and other channels from 1 million dong (about 38 US dollars) to 100,000 dong (about 3.8 US dollars), or exempt only where payable tax is no more than 10,000 dong, shrinking the tax-free space for cross-border parcels to a tenth. That threshold change remains a draft under consultation and has not yet taken effect.

🔗 关键词: 越南,142/2026,海关手续,快递,电子身份核验,A45,免税门槛,小包,跨境电商

来源: 越南第142/2026/TT-BTC号通知/越南财政部草案/Vantage Logistics ｜ 发布日期: 2026-10-09 ｜ 易起国际速递整理