Circular 25/2022/TT-BTTTT determine imported raw materials, supplies exempted from import duty

CIRCULAR

Providing for the identification of imported raw materials, supplies and components eligible for import duty exemption to directly serve the production of information technology products, digital content and software^[1]

Pursuant to the June 29, 2006 Law on Information Technology;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty (below referred to as Decree No. 134/2016/ND-CP); and the Government’s Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty (below referred to as Decree No. 18/2021/ND-CP);

Pursuant to the Government’s Decree No. 48/2022/ND-CP of July 26, 2022, defining the functions, tasks, powers and organizational structure of the Ministry of Information and Communications;

At the proposal of the Director of the Authority of Information Technology and Communication Industry;

The Minister of Information and Communications promulgates the Circular providing for the identification of imported raw materials, supplies and components eligible for import duty exemption to directly serve the production of information technology products, digital content and software.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular provides for the identification of imported raw materials, supplies and components eligible for import duty exemption to directly serve the production of information technology products, digital content and software specified in Clause 21, Article 1 of Decree No. 18/2021/ND-CP.

2. Subjects of application

a/ Duty payers as defined in the Law on Import Duty and Export Duty.

b/ Customs offices and custom officers;

c/ Organizations and individuals that have rights and obligations relating to imported goods;

d/ Agencies and organizations related to the implementation of the Law on Import Duty and Export Duty and guiding documents.

Article 2. Identification of raw materials, supplies and components eligible for import duty exemption to directly serve the production of information technology products, digital content and software

1. Raw materials, supplies and components will be eligible for import duty exemption to serve the production of information technology products, digital content and software if satisfying the following criteria:

a/ Being raw materials, supplies and components imported to directly serve the production of products on the List of software, hardware and electronic products specified in the Minister of Information and Communications’ Circular No. 09/2013/TT-BTTTT of April 8, 2013, promulgating the List of software, hardware and electronic products (below referred to as Circular No. 09/2013/TT-BTTTT), and the Minister of Information and Communications’ Circular No. 20/2021/TT-BTTTT of December 3, 2021, amending and supplementing a number of articles of the Minister of Information and Communications’ Circular No. 09/2013/TT-BTTTT of April 8, 2013, promulgating the List of software, hardware and electronic products; or on the List of digital products issued by the Ministry of Information and Communications. Based on the development situation and management policies in each period, the Ministry of Information and Communications shall update and adjust the Lists as appropriate;

b/ Being outside the List of domestically available machinery, equipment, raw materials, supplies and components for the sectors of telecommunications-information technology, digital content and software provided in Appendix 8 to the Minister of Planning and Investment’s Circular No. 05/2021/TT-BKHDT of August 17, 2021, promulgating the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products.

2. Dossier and procedures for duty exemption must comply with Articles 30 and 31 of Decree No. 134/2016/ND-CP (which was amended and supplemented under Decree No. 18/2021/ND-CP).

Article 3. Organization of implementation

1. The Authority of Information Technology and Communication Industry shall assume the prime responsibility for, and coordinate with related agencies in, organizing, guiding and inspecting the implementation of this Circular.

2. Any problems arising in the course of implementation of this Circular should be reported to the Authority of Information Technology and Communication Industry - the Ministry of Information and Communications for prompt guidance and settlement.

3. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

Article 4. Implementation provisions

1. This Circular takes effect on February 15, 2023.

2. The Chief of the Office, the Director of the Authority of Information Technology and Communication Industry and heads of agencies and units of the Ministry of Information and Communications, and related organizations, enterprises and individuals shall implement this Circular.-

For the Minister of Information and Communications
Deputy Minister
PHAM DUC LONG