Decree No. 182/2025/ND-CP

DECREE

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT'S DECREE No. 134/2016/NĐ-CP OF 01 SEPTEMBER 2016 DETAILING A NUMBER OF ARTICLES OF, AND PROVIDING MEASURES FOR IMPLEMENTATION OF, THE LAW ON EXPORT DUTY AND IMPORT DUTY, AS AMENDED AND SUPPLEMENTED BY THE GOVERNMENT'S DECREE No. 18/2021/NĐ-CP OF 11 MARCH 2021

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

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

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

Pursuant to the Law on Customs dated 23 June 2014;

Pursuant to the Law on Investment dated 17 June 2020;

Pursuant to the Law amending and supplementing a number of articles of the Law on Bidding; the Law on Investment under the Public-Private Partnership Method; 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 Assets, dated 25 June 2025;

At the request 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/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty, as amended and supplemented by the Government's Decree No. 18/2021/NĐ-CP of 11 March 2021.

Article 1. Amendment and supplementation of a number of articles of the Government's Decree No. 134/2016/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty, as amended and supplemented by the Government's Decree No. 18/2021/NĐ-CP of 11 March 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 the digital technology industry

1. Goods imported for the development of science, technology, innovation and the digital technology industry are exempt from import duty as prescribed in Clause 3 Article 5 of Law No. 90/2025/QH15 amending and supplementing a number of articles of the Law on Bidding; the Law on Investment under the Public-Private Partnership Method; 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 Assets, dated 25 June 2025 (hereinafter referred to as Law No. 90/2025/QH15).

2. The determination of the imported goods prescribed in Points a, c and d, and the determination of the time at which the organisation or enterprise commences research as prescribed in Points c and d Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15, shall be guided by the Ministry of Science and Technology.

3. The determination of the imported goods prescribed in Point b Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15, shall be carried out as prescribed in Clause 4 Article 14 of this Decree.

4. As regards the time at which production or trial production commences as prescribed in Points c and d Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15: the taxpayer shall itself declare and take responsibility for the actual date on which the production or trial production activities are carried out, and shall notify it, before carrying out customs procedures, to the customs authority receiving the dossier notifying the duty-free list.

Upon expiry of the 05-year duty exemption period prescribed in Point c Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15, the taxpayer must declare and pay duty in full as prescribed on the quantity of duty-free imported raw materials, supplies and components that has not been fully used.

5. For the goods imported as prescribed in Points b, c and d Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15, the list of duty-free goods intended for importation shall be notified as prescribed in Article 30 of this Decree.

6. Duty exemption dossier and procedure: to be carried out as prescribed in Article 31 of this Decree. For the goods imported as prescribed in Point a Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15, the procedure shall be carried out as prescribed in this Clause, together with other documents relating to the duty-free imported goods as prescribed 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. The cases in which the list of duty-free goods intended for importation must be notified comprise the goods eligible for duty exemption prescribed in Points b, c and d Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15, and in 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 by Law No. 90/2025/QH15” in Point b Clause 2.

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

“đ) The certificate or recognition issued by the competent State agency in respect of a science and technology organisation, a high-tech enterprise, an enterprise newly established from an investment project manufacturing high-tech products that has been granted a Certificate under the legislation on high technology, a science and technology enterprise, an innovation centre or a research and development centre: 01 copy.”

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

“i) The explanatory statement of the project manufacturing digital technology products prescribed in Point d Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Clause 3 Article 5 of Law No. 90/2025/QH15: 01 copy”.

Article 2. Replacement and annulment of a number of words, phrases, clauses and articles of the Government's Decree No. 134/2016/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty, as amended and supplemented by the Government's Decree No. 18/2021/NĐ-CP of 11 March 2021

1. To annul Article 19 of the Government's Decree No. 134/2016/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty.

2. To delete the number “19” in Clause 1 Article 40 of the Government's Decree No. 134/2016/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty.

3. To replace “Article 19” in Point c Clause 5 Article 31 of the Government's Decree No. 134/2016/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty, as amended and supplemented by the Government's Decree No. 18/2021/NĐ-CP of 11 March 2021, with “Point a Clause 21 Article 16 of the Law on Export Duty and Import Duty, as amended and supplemented by Law No. 90/2025/QH15”.

4. To delete the phrase “and goods imported as prescribed in Clause 21 Article 16 of the Law on Export Duty and Import Duty” in Clause 2 Article 40 and Clause 5 Article 40 of the Government's Decree No. 134/2016/NĐ-CP of 01 September 2016 detailing a number of articles of, and providing measures for implementation of, the Law on Export Duty and Import Duty, as amended and supplemented by the Government's Decree No. 18/2021/NĐ-CP of 11 March 2021.

Article 3. Implementation provisions

1. This Decree takes effect from 01 July 2025.

2. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of the People's Committees of provinces and centrally-run cities and the organisations and individuals concerned shall be responsible for implementing this Decree.