Vietnamese
On December 30, 2022, the Ministry of Information and Communications issues Circular No. 25/2022/TT-BTTTT 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.
Accordingly, raw materials, supplies, and components will be exempted from import duty for the production of information technology products, digital content, and software if 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 promulgating the list of software, hardware and electronic products and Circular No. 20/2021/TT-BTTTT; or promulgating the list of products in accordance with provisions of the Ministry of Information and Communications.
Besides, 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 8 to Circular No. 05/2021/TT-BKHDT.
Duty exemption dossiers and procedures must comply with the Government’s Decree No. 134/2016/ND-CP.
This Circular takes effect on February 15, 2023.
