Exemption from import tax on goods serving scientific and technological development

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 detailing the implementation of the Law on Export Tax and Import Tax (Decree 182). Notably, the regulation on exemption of import tax on goods serving the development of science , technology, innovation and digital technology industry is noteworthy.

Accordingly, from July 1, 2025, imported goods serving scientific, technological, innovation and digital technology industry activities will be exempted from import tax according to the provisions of Clause 3, Article 5 of Law No. 90/2025/QH15 - Law amending and supplementing a number of laws related to investment, tax and public finance.

The specific determination of tax-exempt goods will be guided by the Ministry of Science and Technology , for cases under points a, c and d of Clause 21, Article 16 of the amended Law on Export Tax and Import Tax. For goods under Point b, Clause 21, the determination will be based on Clause 4, Article 14 of the new decree.

From July 1, 2025, goods serving the development of science, technology, innovation and digital technology industry will be exempt from tax.

In addition, the time of commencement of production or trial production of the enterprise is also clearly stipulated. Taxpayers are responsible for self-declaration and self-responsibility for the actual time of implementation of production activities and must notify the customs authority in advance when carrying out procedures to notify the list of tax-exempt goods.

After 5 years of tax exemption as prescribed, if imported raw materials, supplies and components are not fully used, enterprises must declare and pay full tax for the remaining goods.

Regarding procedures, tax exemption dossiers will be carried out according to Article 31 of this Decree. Particularly for goods under Point a, Clause 21, in addition to general regulations, other relevant documents, if any, must be supplemented.

At the same time, Decree 182 also amends and supplements the provisions in Article 30 on cases requiring notification of the list of tax-free goods expected to be imported, applicable to goods under points b, c, d, Clause 21, Article 16 of the amended Law, as well as the provisions from Articles 14 to 18 and Article 23 of Decree 134/2016/ND-CP.

In addition, this Decree abolishes the entire Article 19 of Decree 134/2016/ND-CP.

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Source: https://doanhnghiepvn.vn/cong-nghe/mien-thue-nhap-khau-hang-hoa-phuc-vu-phat-trien-khoa-hoc-cong-nghe/20250703111456778