The Crossing · Rules and trade
Small parcels, new rules: low-value imports in Southeast Asia
Singapore, Malaysia, Vietnam and Indonesia have all changed how they treat small cross-border orders. A short guide before you ship.
For years, many small parcels crossed Southeast Asian borders without tax. That is changing market by market. This is a summary of official sources, not legal or tax advice; check the current rules before you sell.
Singapore
Since 1 January 2023, GST applies to low-value goods, up to S$400, imported by air or post. Overseas vendors must register when their global turnover exceeds S$1 million and their sales of low-value goods and remote services to consumers in Singapore exceed S$100,000.
Malaysia
From 1 January 2024, a 10% sales tax applies to low-value goods, up to RM500, sold online and brought into Malaysia. Sellers whose sales of such goods exceed RM500,000 a year must register.
Vietnam
Since 18 February 2025, goods imported by express with a value under VND 1 million no longer qualify for the VAT exemption.
Indonesia
Permendag 19/2026, in force since 8 June 2026, keeps a minimum price of US$100 (FOB) per unit for finished goods sold directly from abroad. It also bars social-commerce platforms from facilitating payments and requires foreign platforms with 1,000 or more Indonesian customers a year to appoint a local representative.
Sources
- GST on imported low-value goods(opens in a new tab)
- Overseas businesses supplying remote services and low-value goods to Singapore(opens in a new tab)
- Sales tax on imported low value goods sold online (press release)(opens in a new tab)
- Viet Nam to impose VAT on low-value express imported goods(opens in a new tab)
- Permendag No. 19 Tahun 2026 tentang Penyelenggaraan Usaha Perdagangan Melalui Sistem Elektronik(opens in a new tab)
Researched and written by Peacroft from public sources. Curated by hand, not updated in real time.
