1 July 2026 EU scrap the €150 Customs exemption on small parcels Transitional €3 flat-fee before full 2028 Customs Reform EU finance ministers at ECOFIN meeting have formally agreed to abolish March 2028 the long-standing €150 customs duty exemption for low-value goods entering the EU—a
Withdraw VND 1m VAT-exemption on B2C imports From 18 February 2025, all B2C low-value consignment imports to Vietnam will be subject to 10% VAT. Previously, there was a VND 1million (approx US$40) exemption. The threshold was introduced in 2010 for shipments mad vis express delivery.
February 2025: 7% VAT in checkout on low-value consignments of goods imported to consumers From 18th February 2025, Thailand has introduced the obligation to charge VAT on low-value consignments of goods being imported directly to consumers. Any consignment at or below Baht 1,500 was VAT
B2C Sellers and marketplaces to charge VAT in checkout on low-value consignments of goods Chile’s has enacted (Tax Compliance Bill) the imposition VAT on low-value consignments of goods being imported directly to consumers has been approved by Congress. Following the Constitutional Court giving it a
Platform operators face VAT deemed supplier and reporting obligations from January 2026 A bill (Proyecto de Ley de Cumplimiento de las Obligaciones Tributarias) to impose new VAT deemed supplier and reporting obligations on digital platform operators has been based by the Chilean Congress. It is likely
SARS scraps 15% import VAT exemption on consignments below 500 rand from 1 September 2024 The South African Revenue Service (SARS) has imposed on all imported consignments for B2C sales 15% VAT. This came into effect from 1 September 2024. Previously, parcels below 500 rand
5% import VAT for foreign goods sold online to Taiwan consumers Taiwan has reconfirmed the 5% import Value Added Tax charge on goods bought online and imported to consumers. There is a de minimus limit of TWD 2,000, below which there is now VAT due.
Extension of GST from digital services to low-value consignments and traditional services provided by Overseas Vendors Non-resident providers (‘Overseas Vendors) of low-values goods and non-digital services to Singaporean consumers will be liable to charge, collect and remit Goods and Services Tax from 1 January 2023.
Low-value SG$400 consignment stock relief GST exemption scrapped; traditional services B2C also liable Singapore Gazetted this month its Goods and Services Tax (Amendment) Act 2021. This will withdraw the current SG$ 400 threshold on Goods & Services e-commerce B2C imports from 1 January 2023. This does not
