Eligibility requirement for exemption from import tariffs used for production of software products in Vietnam

Nguyen Thi Diem My

17:06, 10/01/2023

Below is the content of the Circular 25/2022/TT-BTTTT December 31, 2022 providing for the determination of imported materials, supplies and components that are subject to exemption from import tariffs and directly used for production of information technology products, digital products and software products in Vietnam.

Raw materials, supplies and components are exempt from import tax for the production of information technology products, digital content, and software that meet the following criteria:

- Being materials, supplies and components directly used for production of products under the List of software products and hardware products, electronic products prescribed in Circular 09/2013/TT-BTTTT and Circular 20/2021/TT-BTTTT;

Or products under the list of digital products as prescribed by the Ministry of Information and Communications. Based on the development status and management policies in each period, the Ministry of Information and Communications shall update and adjust lists accordingly;

- Not being under the list of machines, equipment, materials, supplies and components that are used in the domestic industries of telecommunications - information technology, digital contents and software and have been manufactured as prescribed in Appendix 8 enclosed Circular 05/2021/TT-BKHĐT

Circular 25/2022/TT-BTTTT takes effect on February 15, 2023.

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