Mr. Le Quang, representative of a business that sells and imports equipment for poultry farming, sent a question to the Ministry of Finance on the application of the new tax policy.
Accordingly, from July 1, 2025, the Law on Value Added Tax No. 48/2024/QH15 and Decree No. 181/2025/ND-CP officially took effect, "specialized machinery and equipment serving agricultural production" will change from not subject to tax to subject to a tax rate of 5%.
The company believes that this change directly affects business operations, so it hopes to receive specific instructions.
The questions include: which detailed list of poultry farming equipment is subject to a 5% tax rate? Are systems such as automatic feeding and water intake, ventilation fans, cooling plates, heaters, egg collection systems, cages, etc. entitled to the new tax rate? In addition, businesses are also interested in preferential import tax policies for these items.
Responding to the reflection, the Ministry of Finance said: at point g, clause 2, Article 9 of the Law on VAT No. 48/2024/QH15, a tax rate of 5% was stipulated for "specialized machinery and equipment serving agricultural production". Decree No. 181/2025/ND-CP of the Government has listed many specific types of machinery such as tractors, seed sowers, harvesters, poultry hatching machines, agricultural drying machines, dairy drying machines, etc. In addition, there is still a group of "other specialized machines", and the Ministry of Agriculture and Rural Development will coordinate with the Ministry of Finance for detailed instructions to serve as a basis for applying a 5% tax rate.
Regarding import tax, the Ministry of Finance cited Decree No. 26/2023/ND-CP on Preferential Import-Export Tax Schedule. Accordingly, some poultry farming equipment can be classified into group 84.36 - machinery used in agriculture, poultry farming, egg hatchery or poultry heating equipment - or group 84.33.60 - cleaning machine, classifying eggs and other agricultural products. Enterprises need to compare the specific HS code of each item to accurately determine the preferential import tax rate.
Thus, to comply with regulations, enterprises must base on the detailed list guided by the Ministry of Agriculture and Rural Development (now the Ministry of Agriculture and Environment), and at the same time look up import tax forms according to the goods code when completing customs procedures.
