The Government has just issued Decree No. 182/2025/ND-CP amending and supplementing a number of articles of Decree No. 134/2016/ND-CP detailing a number of articles and measures to implement the Law on Export Tax and Import Tax that have been amended and supplemented according to Decree No. 18/2021/ND-CP of the Government.
Decree No. 182/2025/ND-CP amends and supplements Article 24 on exemption of imported goods from tax to develop science, technology, innovation, and digital technology industry as follows:
1. Imported goods for the development of science, technology, innovation, and digital technology industry are exempt from import tax according to the provisions of Clause 3, Article 5 of Law No. 90/2025/QH15 amending and supplementing a number of articles of the Law on Bidding; Law on Investment under the public-private partnership method; Law on Customs; Law on Value Added Tax; Law on Export Tax, Import-Export Tax; Law on Investment; Law on Public Investment; Law on Management and Use of Public Assets dated June 25, 2025 (hereinafter referred to as Law No. 90/2025/QH15).
2. The determination of imported goods specified in Points a, c and d and the determination of the time to start research of organizations and enterprises specified in Points c and d, Clause 21, Article 16 of the Law on Export Tax and Import Tax have been amended and supplemented in Law No. 90/2025/QH15 guided by the Ministry of Science and Technology.
3. The determination of imported goods as prescribed in Point b, Clause 21, Article 16 of the Law on Export Tax and Import Tax has been amended and supplemented in Law No. 90/2025/QH15 in accordance with the provisions of Clause 4, Article 14 of this Decree.
4. The time to start trial production and production prescribed in Point c, Point d, Clause 21, Article 16 of the Law on Export Tax and Import Tax has been amended and supplemented in Law No. 90/2025/QH15: taxpayers self-declare and take responsibility for the actual date of trial production and production activities and notify before completing customs procedures to the customs authority receiving the dossier to notify the tax exemption list.
After the 5-year tax exemption period prescribed in Point c, Clause 21, Article 16 of the Law on Export Tax and Import Tax, which has been amended and supplemented in Law No. 90/2025/QH15, taxpayers must declare and pay full taxes according to regulations for the amount of imported raw materials, supplies and components that have been exempted from tax but not fully used.
5. Imported goods specified in Points b, c and d, Clause 21, Article 16 of the Law on Export Tax and Import Tax have been amended and supplemented in Law No. 90/2025/QH15, implementing the notification of the list of tax-exempt goods expected to be imported.
6. Tax exemption documents and procedures: implemented according to the provisions of Article 31 of this Decree. For imported goods specified in Point a, Clause 21, Article 16 of the Law on Export Tax, import tax has been amended and supplemented in Law No. 90/2025/QH15, implemented in accordance with the provisions of this Clause and other documents related to imported goods exempt from tax.
Decree amending and supplementing Clause 1, Article 30 on cases of notification of the list of tax-exempt goods expected to be imported, including goods subject to tax exemption as prescribed in Points b, c and d, Clause 21, Article 16 of the Law on Export Tax and Import Tax.
The Decree also abolishes Article 19 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles and measures to implement the Law on Export Tax and Import-Export Tax.
The Decree takes effect from July 1, 2025.
