Legal Update: Instruction on the Exemption of Additional Customs Duties for Goods Imported by Individuals Without VAT Identification Numbers

---

On 5 June 2025, the Ministry of Economy and Finance (“MEF”) issued an official instruction to facilitate the payment of taxes on imported goods, particularly for postal and express consignments, by individuals who do not possess a VAT Identification Number (“VAT TIN”).

 

Effective from 1 July 2025, the MEF has amended and supplemented Point 2 of Instruction No. 007 MEF, dated 11 August 2022, which concerns the management of import and export activities by individuals. The main provisions of the updated instruction are as follows:

 

1. Exemption of the 20% Additional Customs Duties:

The 20% surcharge on the customs duties will be exempted for non-commercial imports transported by air, such as postal and express consignments, made by individuals without a VAT TIN. This exemption applies only to customs declarations submitted via the system-to-system automated platform.

 

2. Exclusion of Certain Goods:

The above exemption does not apply to the importation of vehicles, including automobiles and motorcycles.

This amendment reflects the MEF’s intention to streamline customs procedures and reduce the compliance burden for individuals importing non-commercial goods via air freight and express services, while also maintaining control over the importation of high-value or material goods such as vehicles.