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CIRCULAR

Regulations on Determining 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

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government of Vietnam providing detailed regulations and measures for implementation of the Law on Export and Import Duties; Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government of Vietnam on amendments to Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government of Vietnam providing detailed regulations and measures for implementation of the Law on Export and Import Duties;

Pursuant to Decree No. 48/2022/ND-CP dated July 26, 2022 of the Government on functions, tasks, powers and organizational structure of the Ministry of Information and Communications of Vietnam;

At the request of the Director General of Authority of Information Technology and Communication Industry;

The Minister of Information and Communications of Vietnam promulgates a Circular 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.

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1. Regulated scope

This Circular provides 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 prescribed in Clause 21 Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government amending certain Articles of Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government providing detailed regulations of certain Articles and measures for implementation of the Law on Imported and Exported Tariffs.

2. Regulated entities

a) Taxpayers as prescribed by the Law on Import and Export Tariffs;

b) Customs authorities and customs officials;

c) Organizations and individuals that have rights and obligations related to imports.

d) Agencies and organizations related to the implementation of regulations of the Law on Import and Export Tariffs and guidelines for implementation thereof.

Article 2. Regulations on determining 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

1. Materials, supplies and components that are subject to exemption from import tariffs used for production of information technology products, digital products and software products must meet the following criteria:

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b) 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 No. 05/2021/TT-BKHDT dated August 17, 2021 of the Minister of Investment and Planning issuing lists of machines, equipment, spare parts, specialized transport vehicles, materials, supplies and semi-finished products which have been produced at home.

2. Applications and procedures for exemption from tax shall comply with the regulations in Articles 30 and 31 of Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government providing detailed regulations and measures for implementation of the Law on Export and Import Duties (amended by Decree  No. 18/2021/ND-CP dated March 11, 2021 of the Government of Vietnam on amendments to Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government of Vietnam providing detailed regulations and measures for implementation of the Law on Export and Import Duties).

Article 3. Organizing implementation

1. The Authority of Information Technology and Communication Industry shall take charge and cooperate with relative agencies in organizing implementation, guiding and inspecting the implementation of regulations of this Circular.

2. Agencies, organizations and individuals should report difficulties that arise during the implementation period of this Circular to the Authority of Information Technology and Communication Industry for consideration and settlement.

3. In case the legislative documents referred to this Circular are amended or replaced, the newest document shall be applied.

Article 4. Implementation Clauses

1. This Circular comes into force from February 15, 2023.

2. Chief of the Office, Director of the Authority of Information Technology and Communication Industry, Heads of agencies and units under the Ministry of Information and Communications and relevant entities are responsible for the implementation of this Circular./.

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PP. MINISTERDEPUTY MINISTERPham Duc Long