Imports valued at VND 1,000,000 (one million dong) or less which are sent via the express delivery service are exempt from import duty and value-added tax.
For imports valued at over VND 1,000,000 (one million dong) which are sent via the express delivery service, import duty and value-added tax shall be paid according to law.
For further details, Please see a reference translation at http://www.customs.gov.vn/Lists/EnglishDocuments/ViewDetails.aspx?language=en-US&ID=1164
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