This Circular regulates conditions for import duty exemption according to clause 21 Article1 of Decree No. 18/2021/ND-CP with regard to imported raw materials, supplies and components directly serving manufacture of information technology products, digital contents or software.
Accordingly, imported raw materials, supplies and components directly serving manufacture of information technology products, digital contents or software shall be exempt from import duty only when they meet these conditions:
(i) They are imported for directly serving the manufacture of products on the List of software, hardware, and electronic products regulated at Circular No. 09/2013/TT-BTTTT (amended at Circular No. 20/2021/TT-BTTTT dated December 3rd, 2021) or on the List of digital contents products as prescribed by the Ministry of Science and Technology.
(ii) They are not included in the List of machinery, equipment, raw materials, supplies and components of telecommunications, information technology, digital contents and software industries manufacturable domestically at Appendix VIII promulgated together with Circular No. 05/2021/TT-BKHDT.
Application, procedures for duty exemption shall be carried out according to Articles 30, 31 of Decree No. 134/2016/ND-CP (amended at Decree No. 18/2021/ND-CP).
This Circular takes effect from February 15th, 2023.
|Published||Vietlaw's Newsletter No. 600|