Under the Government's Decree No. 182/2025/ND-CP, dated July 1, 2025, which amends and supplements several articles of a previous decree regulating  implementation of the Law on Export and Import Duties, duty exemption will be applicable to goods to be imported for development of science, technology, innovation, and digital technology industry.

The cases of import duty exemption are stipulated as following: 

First, goods imported for the development of science, technology, innovation, and digital technology industry are exempt from import duties as stipulated in Clause 3, Article 5 of Law No. 90/2025/QH15, dated June 25, 2025 (hereinafter referred to as Law No. 90/2025/QH15).

Second, the determination of imported goods as specified in points a, c, and d, and the determination of the research start time for organizations and enterprises as specified in points c and d of Clause 21, Article 16 of the Law on Export and Import Duties (as amended and supplemented by Law No. 90/2025/QH15), shall be guided by the Ministry of Science and Technology.

Third, the determination of imported goods as specified in point b, Clause 21, Article 16 of the Law on Export and Import Duties (as amended and supplemented by Law No. 90/2025/QH15) shall be implemented in accordance with the provisions of Clause 4, Article 14 of this Decree.

Fourth, the start time for production and pilot production is as specified in points c and d, Clause 21, Article 16 of the Law on Export and Import Duties (as amended and supplemented by Law No. 90/2025/QH15).

Fifth, for imported goods specified in points b, c, and d of Clause 21, Article 16 of the Law on Export and Import Duties (as amended and supplemented by Law No. 90/2025/QH15), a notification of the list of goods planned for duty-free import must be submitted in accordance with Article 30 of this Decree.

Sixth, the dossier and procedures for duty exemption shall be carried out in accordance with Article 31 of this Decree.

The Decree took effect on July 1, 2025.