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

CIRCULAR

On the determination of imported raw materials, supplies and components exempted from import duty, directly serving the production of information technology products, digital content, and software

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

Pursuant to the Law on Import Duty and Export Duty dated April 06, 2016;

Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles and measures to implement the Law on Import Duty and Export Duty; the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021, amending and supplementing a number of articles of the Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles and measures to implement the Law on Import Duty and Export Duty;

Pursuant to Government's Decree No. 48/2022/ND-CP dated 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 stipulating the determination of imported raw materials, supplies and components exempted from import duty, directly serving 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 stipulates the determination of imported raw materials, supplies and components exempted from import duty, directly serving the production of information technology products, digital content, and software specified in Clause 21 Article 1 of the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021, amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty;

2. Subjects of application

a) Taxpayers as defined in the Law on Import Duty and Export Duty.

b0 Customs offices, customs officers;

c) Organizations and individuals with rights and obligations related 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. Regulations on the determination of raw materials, supplies and components exempted from import duty, directly serving the production of information technology products, digital content, and software

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

a) Being raw materials, supplies and components imported directly for the production of products on the List of software, hardware and electronic products specified in Circular No. 09/2013/TT-BTTTT dated April 08, 2013, of the Minister of Information and Communications, promulgating the list of software, hardware and electronic products and Circular No. 20/2021/TT-BTTTT dated December 03, 2021, of the Minister of Information and Communications, amending and supplementing Circular No. 09/2013/TT-BTTTT dated April 08, 2013, of the Minister of Information and Communications, promulgating the list of software, hardware and electronic products; or in the list of digital content products as prescribed by the Ministry of Information and Communications. Pursuant to the development situation and management policy in each period, the Ministry of Information and Communications shall update and amend the lists in an appropriate manner;

b) Not being in the list of domestically available machinery, equipment, raw materials, supplies and components for the telecommunications - information technology industry, digital content and software as specified in Appendix to Circular No. 05/2021/TT-BKHDT dated August 17, 2021, of the Minister of Planning and Investment, promulgating the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products.

2. Duty exemption dossiers and procedures must comply with Articles 30 and 31 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty (amended and supplemented in the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021, amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty).

Article 3. Organization of implementation

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

2. Any difficulties arising in the course of implementation should be reported to the Authority of Information Technology and Communication Industry under the Ministry of Information and Communications for timely guidance and settlement.

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

Article 4. Implementation provision

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

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