Cross-Border E-Commerce Into Vietnam (2026) — Duties, Costs & Setup
Selling into Vietnam from abroad no longer requires a local company — but in 2026 it got meaningfully more expensive and more regulated. Small express parcels lost their VAT exemption, platforms now withhold your tax per order, and a new E-Commerce Law took effect on 1 July 2026. This guide covers how cross-border e-commerce into Vietnam actually works now: which platform programs accept foreign sellers, the real landed cost, payouts, logistics, compliance, and when to graduate to local fulfillment. Figures are as of 2026-10-11.
Step-by-step
- 1
Pick a cross-border route that actually accepts you
The platform cross-border programs differ sharply on eligibility. Shopee offers cross-border seller accounts (and an invite-only SIP program for a few countries). Lazada's LazGlobal only accepts sellers from Japan, South Korea, and mainland China (incl. Hong Kong). TikTok Shop has no simple ship-from-abroad program — you generally need a Vietnamese entity. Check eligibility before you plan anything else.
- 2
Model the real landed cost — small parcels now pay VAT
Since 18 February 2025, every express parcel pays import VAT (10%, or 8% on many goods through 2026). Parcels worth VND 1,000,000 (~US$40) or less are still exempt from import duty; above that, duty (0–30% by HS code) applies to the full value. Landed costs typically run 30–50% higher than locally-held inventory. Confirm your HS-code duty rate and model total landed cost before you price a single SKU.
- 3
Price for duties, platform fees, and tax withholding together
Your price has to absorb landed cost, the platform's commission and fees, and, if you sell as an individual, the per-order tax the platform withholds (1% VAT + 0.5% PIT on goods for residents; 1% for non-residents; companies are not withheld). Cross-border margins are thin — build the full stack into your price, not just the product cost.
- 4
Set up payments and payouts
Cross-border sellers are paid through the platform's settlement system to an eligible foreign or local account, usually on a weekly cycle, converted to your currency (often via Payoneer or bank transfer). Confirm supported payout currencies, FX handling, and timelines before you commit inventory.
- 5
Choose your logistics model
Either use platform-managed cross-border logistics (consolidated freight + customs clearance, simplest) or your own forwarder (cheaper at scale but needs customs expertise). Set realistic 7–14 day delivery expectations on cross-border listings, and note that DDP (duties paid by seller) converts far better in Vietnam — buyers abandon parcels that demand duty on delivery.
- 6
Localize, comply, then graduate
Translate listings into Vietnamese, price in VND, and prepare returns handling. Account for platform tax rules (Decree 252/2026), the Personal Data Protection Law (live since 1 Jan 2026), and the E-Commerce Law (in force since 1 July 2026: registration and a local representative if you run your own Vietnamese-language or .vn store). Once monthly sales reach ~US$50–100k, graduate to local stocking or a Vietnam entity for 2–3 day delivery and better economics.
Which platform cross-border program accepts you
Eligibility is the first filter, and it's the thing most guides get wrong. Current state:
| Platform | Program | Who can join | Note |
|---|---|---|---|
| Shopee | Cross-border seller account | Open to many markets; SIP is invite-only (PH, SG, TH, CL…) | Ships from abroad, customs per order |
| Lazada | LazGlobal | Sellers from Japan, South Korea, mainland China (incl. HK) only | +1.77% cross-border commission since 29 Jan 2026 |
| TikTok Shop | No simple cross-border | Generally requires a Vietnam entity / partner / agency | Hardest to enter from abroad |
See the platform-specific guides for full setup: Shopee · TikTok Shop · Lazada.
The real cost of cross-border now
The single biggest change: Vietnam removed the VAT exemption for low-value express parcels on 18 February 2025 (Decision 01/2025/QĐ-TTg). Previously, parcels worth up to VND 1,000,000 sent by express delivery paid neither import duty nor VAT. Now every express parcel pays VAT; those worth VND 1,000,000 or less are still exempt from import duty (Decree 134/2016, as amended), while larger parcels pay duty (0–30% by HS code) plus VAT on the CIF value. A 2026 draft decree would cut the duty threshold to about VND 100,000. Overall, landed costs run roughly 30–50% higher than locally-held inventory, and 7–14 day delivery makes it hard to compete with local sellers on experience.
Model your specific product's duty + VAT + total landed cost with our landed-cost calculator, then layer platform fees and any per-order tax withholding on top with the channel selector. The parcel-VAT change is one of several changes tracked, with official instrument numbers and sources, on our Vietnam regulation tracker.
The VND 1,000,000 cliff, in numbers
Duty and VAT on a small parcel are easy to underestimate because the rule changes at a threshold. The table runs four parcel values through three rule sets at a representative 15% duty and 10% VAT. Real duty is set by HS code, so replace 15% with your own rate in the landed-cost calculator. VAT 10% modelled; 8% applies to many goods to 31 Dec 2026.
| Parcel value | Before 18 Feb 2025 | Current rules | 2026 draft (not in force) |
|---|---|---|---|
| 500,000₫ | 0₫ (0.0%) | 50,000₫ (10.0%) | 132,500₫ (26.5%) |
| 1,000,000₫ | 0₫ (0.0%) | 100,000₫ (10.0%) | 265,000₫ (26.5%) |
| 1,200,000₫ | 318,000₫ (26.5%) | 318,000₫ (26.5%) | 318,000₫ (26.5%) |
| 3,000,000₫ | 795,000₫ (26.5%) | 795,000₫ (26.5%) | 795,000₫ (26.5%) |
Current thresholds as reported by DHL Express Vietnam and Tuổi Trẻ: an express parcel is exempt from import duty if its value is at most VND 1,000,000 or the duty payable is at most VND 100,000. The Ministry of Finance's September 2026 draft would cut these to VND 100,000 of customs value or VND 10,000 of duty per shipment, and apply them to every channel; it is still being consulted on, so the final figures can change. Duty is charged on customs value and VAT on value plus duty.
Two practical points follow. A seller whose average parcel sits just under VND 1,000,000 should expect its price advantage to depend on that threshold surviving. And if the draft is adopted, most small parcels would pay duty as well as VAT, which pushes the break-even for local stocking earlier.
What happens to a cross-border order
-
Buyer orders on the marketplace
PlatformThe listing is in Vietnamese and priced in VND. Buyers abandon parcels that demand duty on delivery, so show a price that already includes duty and VAT.
-
Goods ship from abroad
You / platform logisticsPlatform-managed cross-border logistics consolidates freight and handles clearance; your own forwarder can be cheaper at scale but needs customs expertise.
-
Customs assesses duty and VAT
CustomsVAT applies to every express parcel; duty applies above the exemption thresholds. Regulated goods also need their DAV or VFA proof.
Gate: Delivered-duty-paid (DDP) converts far better than collect-on-delivery.
-
Delivery
Last-mile carrierPlan for 7–14 days on cross-border listings, against 2–3 days for locally held stock.
-
Platform settles your payout
PlatformUsually weekly, to an eligible foreign or local account, often via Payoneer or bank transfer, after commission, fees and any per-order tax withholding.
Gate: Confirm payout currency, FX handling and timing before you commit inventory.
Process summary from our platform guides and the cross-border steps above; delivery times and payout cycles vary by platform and program.
Compliance: two rules that catch cross-border sellers
- Personal Data Protection Law (Law 91/2025 + Decree 356/2025), live since 1 January 2026 — governs how you collect and transfer Vietnamese customer data. Storing data on overseas cloud counts as a cross-border transfer that may require an impact assessment.
- New E-Commerce Law (Law 122/2025), effective 1 July 2026 — extraterritorial. A .vn domain, Vietnamese display language, or crossing a transaction threshold can trigger registration and a requirement to appoint a local representative.
- Product registration still applies to regulated goods (cosmetics via DAV, food/supplements via VFA), with Vietnamese labeling — see the compliance section of our Shopee guide.
What the E-Commerce Law means if you are a foreign seller
Law 122/2025/QH15 took effect on 1 July 2026, with Decree 248/2026/NĐ-CP implementing it. Summaries from law firms and Vietnamese legal press agree on the outline:
- Who is a platform. A foreign platform is in scope if it offers Vietnamese as a display language, uses a .vn domain, or reaches 100,000 transactions with buyers in Vietnam in a calendar year (Decree 248/2026, as summarised in our regulation tracker).
- What in-scope platforms must do. Register with the Ministry of Industry and Trade within 60 days of hitting the threshold and keep a Vietnam-resident representative or a local legal entity. Foreign marketplaces, social-commerce and integrated platforms with online ordering must also hold a VND 20 billion escrow.
- Sellers are verified. Platforms must electronically verify sellers' identity before they can sell, so a brand on Shopee, TikTok Shop or Lazada is not itself a platform but must pass that check.
- Your own site can make you a platform. A brand running its own Vietnamese-language or .vn ordering site is a direct-sales platform: plan for registration and a resident representative before you localise the site.
Mirrors the regulation tracker (last verified 4 October 2026), which draws on the National Assembly gazette and Ministry of Industry and Trade materials. Confirm the details with the official gazette or a Vietnamese law firm before relying on them.
Cross-border readiness checklist
Route and cost
- Platform program accepts your country (Shopee, LazGlobal, or a Vietnamese entity for TikTok Shop)
- HS-code duty rate checked; landed cost modelled with parcel VAT
- Price shown duty-paid (DDP)
Compliance
- Regulated goods registered (DAV, VFA) with Vietnamese labels
- Seller verification documents ready
- Tax treatment decided: individual (withheld) or company
- Customer-data handling covers the data-protection law
Operations
- Payout currency, FX and timing confirmed
- Returns handling planned
- Graduation trigger agreed (volume at which you move stock local)
- Draft parcel-duty change monitored on the regulation tracker
When to graduate to local fulfillment
Cross-border is a demand-validation tool, not a permanent model for most brands. Once you have steady volume — commonly around US$50,000–100,000/month — moving inventory into domestic fulfillment (local 3PL stocking) or establishing a Vietnam entity gives you 2–3 day delivery, lower per-order shipping, easier returns, and better conversion. Since VAT on every parcel made cross-border landed costs structurally higher, that break-even now arrives earlier than it used to. The full decision path is in our Sell into Vietnam playbook.
Frequently Asked Questions
Do I have to pay import duties to sell cross-border into Vietnam?
Yes. Imported goods carry import duty (0–30% by HS code) plus 10% VAT (8% on many goods to 31 December 2026), and since 18 February 2025 even small express parcels pay VAT — Decision 01/2025/QĐ-TTg removed their VAT exemption. Parcels worth VND 1,000,000 (~US$40) or less are still exempt from import duty, though a 2026 draft decree would cut that threshold to about VND 100,000. Landed costs typically run 30–50% higher than locally-held inventory. Separately, since 1 July 2025 platforms withhold tax per order from household and individual sellers (1% VAT + 0.5% PIT on goods for residents, 1% for non-residents) — under Decree 117/2025, now Decree 252/2026/NĐ-CP. Companies are not withheld on.
Which platforms let foreign sellers sell cross-border into Vietnam?
Shopee offers cross-border seller accounts to sellers in many markets (its SIP program is invite-only, for a few countries). Lazada's LazGlobal only accepts sellers from Japan, South Korea, and mainland China including Hong Kong. TikTok Shop has no simple ship-from-abroad program — foreign brands generally need a Vietnamese business registration, a local partner, or an agency. Always confirm current eligibility with each platform.
How do cross-border sellers get paid in Vietnam?
Through the marketplace's cross-border settlement system, which pays out to an eligible account (often via Payoneer or bank transfer) on a defined cycle — typically weekly — converted to your currency. Supported payout currencies, FX handling, and timelines vary by platform and program, so verify them before committing inventory.
When should I switch from cross-border to a local entity?
Cross-border is best for cheaply validating demand or for high-margin, low-volume, niche products. Most brands graduate to local 3PL stocking or a WFOE (100% foreign-owned LLC) once monthly sales reach roughly US$50,000–100,000 — the point where 2–3 day delivery, lower per-order shipping, easier returns, and better conversion outweigh the setup cost. VAT on every small parcel pushed that break-even earlier for many sellers.
What compliance changes affect cross-border sellers in 2026?
Two big ones. The Personal Data Protection Law (Law 91/2025 + Decree 356/2025) has been live since 1 January 2026 and governs how you handle Vietnamese customer data, including cross-border transfers. The new E-Commerce Law (Law 122/2025) takes effect 1 July 2026 with an extraterritorial 'Vietnam presence test' — using a .vn domain, offering Vietnamese language, or crossing a transaction threshold can require registration and a local representative. Both are tracked with sources on our regulation tracker.
Sources
- Decision 01/2025/QĐ-TTg (VAT on low-value parcels), Decree 252/2026/NĐ-CP (platform tax withholding; replaced Decree 117/2025), Law 122/2025/QH15 (E-Commerce Law), Law 91/2025/QH15 + Decree 356/2025 (PDPL) — all tracked on our regulation tracker
- Platform cross-border seller documentation (Shopee, Lazada LazGlobal, TikTok Shop)
- DHL Express Vietnam — import duty and de-minimis guidance; Vietnam News, Tuổi Trẻ and VIR — Ministry of Finance draft cutting the duty exemption to VND 100,000 (September 2026)
- E-Commerce Law 122/2025/QH15 and Decree 248/2026/NĐ-CP: Duane Morris, KPMG, Luật Việt Nam and Vietnam Law Magazine summaries
- Parcel-tax model: our own calculation (
parcelTax) using the thresholds above and the representative duty in our entry-decision data - Platform GMV shares — our first-party dataset
This guide is a sourced reference, not legal or tax advice. Confirm current HS-code rates, platform eligibility, and effective dates with the primary sources or a qualified Vietnamese advisor.