Decrees 167 & 182/2025: Import Duty Exemptions for High-Tech and R&D Sectors
In July 2025, Vietnam issued Decree 167/2025/ND-CP (effective August 15, 2025) and Decree 182/2025/ND-CP (effective July 1, 2025) providing comprehensive import duty exemptions for high-tech manufacturing and R&D. Four categories of goods qualify: raw materials and components for certified high-tech enterprises, inputs for digital technology product manufacturing, machinery and equipment for scientific research, and specialized materials for innovation centers. Semiconductor, biotech, and electronics sectors benefit most significantly.
Duty-Exempt Categories
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Raw materials for high-tech enterprises: Components and supplies imported for R&D or production by Ministry of Science and Technology-certified high-tech enterprises.
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Digital technology inputs: Materials not produced domestically, used in manufacturing digital technology products or pilot production by innovation centers.
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Research equipment: Machinery, equipment, spare parts, and specialized materials used directly for scientific research or technological development.
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Innovation center materials: Inputs for certified innovation centers and science-technology companies.
Beneficiary Sectors
Semiconductor manufacturing, biotechnology, digital hardware, and electronics stand to benefit most. Companies setting up chip testing or packaging operations can import tools and production inputs tax-free.
Eligibility Requirements
- Ministry of Science and Technology certification for tech projects
- Proof of local unavailability of inputs
- Legal status as an innovation or high-tech firm
Effective Dates
- Decree 182: July 1, 2025 (immediate, no grace period)
- Decree 167: August 15, 2025