Decree 182/2025/ND-CP amend Decree 134/2016/ND-CP detailing Law on Import Duty and Export Duty

DECREE

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, which was amended and supplemented under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021

Pursuant to the Law on Organization of the Government dated February 18, 2025;

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

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Investment dated June 17, 2020;

Pursuant to the Law Amending and Supplementing a Number of Articles of the Bidding Law; the Investment in the Form of Public-Private Partnership; the Law on Customs; the Law on Value-Added Tax; the Law on Export Duty and Import Duty; the Law on Investment; the Law on Public Investment; and the Law on Management and Use of Public Property dated June 25, 2025;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree 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, which was amended and supplemented under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021.

Article 1. 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, amended and supplemented under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021

1. To amend and supplement Article 24 as follows:

“Article 24. Duty exemption for goods imported to serve the development of science and technology, innovation, and digital technology industry

1. Imported goods serving the development of science and technology, innovation, and digital technology industry shall be exempted from import duty in accordance with Clause 3, Article 5 of Law No. 90/2025/QH15 Amending and Supplementing a Number of Articles of the Bidding Law; the Investment in the Form of Public-Private Partnership; the Law on Customs; the Law on Value-Added Tax; the Law on Export Duty and Import Duty; the Law on Investment; the Law on Public Investment; and the Law on Management and Use of Public Property dated June 25, 2025 (hereinafter referred to as Law No. 90/2025/QH15).

2. The identification of imported goods specified at Points a, c, and d, and the determination of the starting date of research activities of organizations and enterprises specified at Points c and d, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15 shall be guided by the Ministry of Science and Technology.

3. The identification of imported goods specified at Point b, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15 shall comply with Clause 4, Article 14 of this Decree.

4. The time for commencement of production and trial production specified at Points c and d, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15:  Duty payers shall declare the date of commencement of production and trial production and take responsibility for the actual date of commencing production or trial production and notify the customs office which receives their dossiers of notification of the list of duty-free goods before carrying out customs procedures.

Upon expiry of the five-year tax exemption period as provided at Point c, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15, the duty payer must declare and pay in full the amount of prescribed duty on the quantity of imported raw materials, supplies, and components that have been exempted from duty but remain unused.

5. Imported goods specified at Points b, c, and d, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15 must be subject to the notification of the list of duty-free goods expected to be imported in accordance with Article 30 of this Decree.

6. Dossiers and procedures for duty exemption shall comply with Article 31 of this Decree. For imported goods specified at Point a, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15, the implementation shall comply with this Clause and other relevant documents concerning duty-free imported goods specified in Clause 2 of this Article (if any).”

2. To amend, supplement and replace a number of provisions of Article 30 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Cases of notification of the list of duty-free goods expected to be imported include goods eligible for duty exemption as specified at Points b, c, and d, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15 and Articles 14, 15, 16, 17, 18, and 23 of this Decree”.

b) To replace the phrase “and Clause 18” with “, Points b, c, and d, Clause 21 of the Law on Export Duty and Import Duty as amended and supplemented under Law No. 90/2025/QH15” at Point b, Clause 2.

c) To amend and supplement Point dd, Clause 3 as follows:

“dd) A certificate or acknowledgment issued by a competent state agency for scientific and technological organizations, hi-tech enterprises, and enterprises newly established from investment projects on production of high-tech products that have been granted a certificate in accordance with the law on high technologies, scientific and technological enterprises, innovation centers, and research and development centers: 01 copy.”

d) To amend and supplement Point a, Clause 3 as follows:

“i) A written description of the project to produce digital technology products specified at Point d, Clause 21, Article 16 of the Law on Export Duty and Import Duty as amended and supplemented under Clause 3, Article 5 of Law No. 90/2025/QH15: 01 copy”.

Article 2. Replacing and repealing a number of phrases, clauses and 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, amended and supplemented under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021

1. To repeal Article 19 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. To remove number “19” in Clause 1, Article 40 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.

3. To replace the phrase “Article 19” at Point c, Clause 5, Article 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 under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021, with the phrase “Point a, Clause 21, Article 16 of the Law on Import Duty and Export Duty, amended and supplemented under Law No. 90/2025/QH15”.

4. To remove the phrase “and imported goods specified in Clause 21, Article 16 of the Law on Import Duty and Export Duty” in Clause 2, Article 40; Clause 5, Article 40 of the Government hereby promulgates the Decree 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, which was amended and supplemented under the Government's Decree No. 18/2021/ND-CP dated March 11, 2021.

Article 3. Effect

1. This Decree takes effect from July 1, 2025.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.