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 of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, which is amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021^[1]

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

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

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

Pursuant to the June 23, 2014 Law on Customs;

Pursuant to the June 17, 2020 Law on Investment;

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

At the proposal of the Minister of Finance;

The Government promulgates the Decree 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, which is amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021.

Article 1. To amend and supplement 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, which is amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021

1. To amend and supplement Article 24 as follows:

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

1.  Goods imported for the development of science, technology, innovation and digital technology industry are entitled to import duty exemption under Clause 3, Article 5 of June 25, 2025 Law No. 90/2025/QH15 Amending and Supplementing a Number of Articles of the Law on Bidding; the Law on Investment in the Form of Public-Private Partnership; the Law on Customs; the Law on Value-Added Tax; the Law on Import Duty and Export Duty; the Law on Investment; the Law on Public Investment; and the Law on Management and Use of Public Property (below referred to as Law No. 90/2025/QH15).

2. The identification of imported goods as specified at Points a, c and d, and the identification of the time of commencement of research by organizations or enterprises as specified at Points c and d, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15, must comply with the Ministry of Science and Technology’s regulations.

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

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

Past the 5-year duty-exemption period as specified at Point c, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15, duty payers shall make declaration and fully pay duty under regulations for the unused volume of imported duty-free raw materials, supplies and components.

5. For the imported goods specified at Points b, c and d, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15, it is required to notify the list of duty-free goods to be imported under Article 30 of this Decree.

6. Duty exemption dossiers and procedures must comply with Article 31 of this Decree. The imported goods specified at Point a, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15, must comply with this Clause and other documents related to free-duty imported goods as specified in Clause 2 of this Article (if any).”

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

a/ To amend and supplement Clause 1 as follows:

“1. Cases of notifying the list of duty-free goods to be imported include goods entitled to duty exemption specified at Points b, c and d, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is 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” at Point b, Clause 2 with the phrase “, Points b, c and d, Clause 21 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15”.

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

“dd/ The certificate or written certification issued by a competent state agency to science and technology organizations, hi-tech enterprises, and enterprises newly established from investment projects on the manufacture of hi-tech products for which certificates are issued under the law on high technologies, science and technology enterprises, innovation centers, research and development centers: 1 copy.”

d/ To amend and supplement Point i, Clause 3 as follows:

“i/ A written description of the project to manufacture digital technology products specified at Point d, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15: 1 copy”.

Article 2. To replace, annul a number of words, phrases, clauses and 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, which is amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021

1. To annul Article 19 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.

2. To annul number “19” in Clause 1, Article 40 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.

3. To replace the phrase “Article 19” at Point c, Clause 5, Article 31 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, which is amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021, with the phrase “Point a, Clause 21, Article 16 of the Law on Import Duty and Export Duty, which is amended and supplemented under Law No. 90/2025/QH15”.

4. To annul the phrase “and the 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’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, which is amended and supplemented under the Government’s Decree No. 18/2021/ND-CP of March 11, 2021.

Article 3. Implementation provisions

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

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

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC