Tax exemption for imported goods to develop science, technology and innovation

(Chinhphu.vn) - The Government has just issued Decree No. 182/2025/ND-CP dated July 1, 2025 amending and supplementing a number of articles 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 Tax as amended and supplemented by Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government.

Tax exemption for imported goods used to promote science , technology, innovation, and the digital technology industry.

Specifically, Decree No. 182/2025/ND-CP amends and supplements Article 24 on tax exemption for imported goods for the development of science, technology, innovation, and the digital technology industry as follows:

1. Imported goods for the development of science, technology, innovation, and the digital technology industry are exempt from import tax as stipulated 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 in the form of Public-Private Partnership; the Law on Customs; the Law on Value Added Tax; the Law on Export and Import Taxes; the Law on Investment; the Law on Public Investment; and the 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 as stipulated in points a, c, and d, and the determination of the commencement date of research by organizations and enterprises as stipulated in points c and d of Clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15, are guided by the Ministry of Science and Technology .

3. The determination of imported goods as stipulated in point b, clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15, shall be carried out in accordance with the provisions of clause 4, Article 14 of this Decree.

4. Regarding the start date of production and trial production as stipulated in points c and d of Clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15: taxpayers shall self-declare and take responsibility for the actual date of commencement of production and trial production activities and notify the customs authority receiving the tax exemption list before carrying out customs procedures.

Upon the expiration of the 5-year tax exemption period stipulated in point c, clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15, taxpayers must declare and pay the full amount of tax as prescribed for the quantity of imported raw materials, supplies, and components that were exempted from tax but not fully used.

5. Imported goods specified in points b, c, and d of Clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15, shall notify the list of tax-exempt goods expected to be imported in accordance with Article 30 of this Decree.

6. Documents and procedures for tax exemption: These shall be implemented in accordance with the provisions of Article 31 of this Decree. For imported goods specified in point a, clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15, the provisions of this clause and other relevant documents related to imported goods eligible for tax exemption as stipulated in clause 2 of this Article shall apply (if any).

List of goods expected to be imported duty-free.

The Decree amends and supplements Clause 1, Article 30 regarding the cases for notifying the list of goods expected to be imported tax-exempt, including goods subject to tax exemption as stipulated in points b, c, and d of Clause 21, Article 16 of the Law on Export and Import Taxes, as amended and supplemented by Law No. 90/2025/QH15, and Articles 14, 15, 16, 17, 18, and 23 of Decree 134/2016/ND-CP.

The Decree also repeals Article 19 of Government Decree No. 134/2016/ND-CP dated September 1, 2016, detailing some provisions and measures for the implementation of the Law on Export and Import Taxes.

The Decree will take effect from July 1, 2025.

Snow Letter

Source: https://baochinhphu.vn/mien-thue-hang-hoa-nhap-khau-de-phat-trien-khoa-hoc-cong-nghe-doi-moi-sang-tao-102250702161028441.htm