Consolidated Document 12/2026/VBHN-QD-BKHCN: Procedure to Confirm Duty-Exempt Imported Goods for Technology Incubation, Technology Innovation, and Specialized Transport Vehicles of Investment Projects
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Based on:12/2026/VBHN-QĐ-BKHCN - Government Official Gazette
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Consolidated Document 12/2026/VBHN-QD-BKHCN, issued by the Ministry of Science and Technology, merges Decision 30/2018/QD-TTg with the amendments made by Decision 02/2026/QD-TTg (effective January 8, 2026). It sets out the procedure for confirming goods used directly for technology incubation, science-and-technology enterprise incubation, and technology innovation activities, as well as specialized transport vehicles within a technology line used directly for an investment project's production. This confirmation is the basis for such goods and vehicles to qualify for import duty exemption under the Law on Export and Import Duties and Decree 134/2016/ND-CP. The 2026 amendments simplify the paperwork: they allow the receiving authority to pull existing electronic data (investment registration certificate, enterprise registration certificate) instead of requiring paper copies from the applicant, and allow online filing through the National Public Service Portal. Processing timelines are largely unchanged: 3 working days to check the file's validity, 7 working days (technology incubation/innovation) or 10 days (specialized transport vehicles) to respond, extendable up to 14-15 working days (technology incubation/innovation) or 20 days (specialized transport vehicles) if a review committee is convened. Businesses with investment projects involving technology incubation, technology innovation, or the import of specialized transport vehicles for a production line should reference this consolidated text when preparing an application for import duty exemption confirmation, rather than checking Decision 30/2018 and Decision 02/2026 separately.
Scope and legal basis
Consolidated Document 12/2026/VBHN-QD-BKHCN (dated August 27, 2026) merges Decision 30/2018/QD-TTg (effective September 15, 2018) with amending Decision 02/2026/QD-TTg (effective January 8, 2026, issued as part of the Ministry of Science and Technology's administrative procedure cutting and simplification drive). It provides detailed guidance on points b and c of Clause 4, Article 19, and point e of Clause 2, Article 31 of Decree 134/2016/ND-CP regarding the procedure for confirming goods used directly for:
- Development of technology incubation and science-and-technology enterprise incubation activities;
- Technology innovation;
- Specialized transport vehicles within a technology line used directly for an investment project's production activities.
Application file
For goods related to technology incubation or technology innovation (Article 2), the file includes a request letter (Form 01) and documents evidencing the purchase or import transaction. Following the 2026 amendment, the requirement to submit a certified copy of the investment/enterprise registration certificate is replaced by a mechanism where the receiving authority looks up existing electronic data itself; the applicant is only asked to supplement documents if that data cannot be retrieved or is inaccurate or incomplete.
For specialized transport vehicles (Article 5), the file includes a request letter (Form 03), a technical explanation showing the vehicle meets the Ministry's criteria, technical documentation with photographs, the purchase or entrustment contract, and the project's approved list of machinery and equipment.
Processing procedure
- Applications may be filed directly, online via the National Public Service Portal, or by post, to the provincial People's Committee where the project or incubation facility is located (for technology incubation) or to the Ministry of Science and Technology (for technology innovation and specialized transport vehicles).
- Within 3 working days, the receiving authority checks the file's validity and requests supplementation if needed.
- Within 7 working days (technology incubation, technology innovation) or 10 days (specialized transport vehicles) of receiving a valid file, the competent authority issues a written response (Form 02 or 04) specifying the confirmed list of goods or vehicles; a refusal must state the reason.
- If a review committee is convened, the timeline extends to a maximum of 14-15 working days (incubation/innovation) or 20 days (specialized transport vehicles). The state budget covers the cost of convening the review committee.
Transitional provision
Applications already received by the competent authority before Decision 02/2026/QD-TTg took effect (January 8, 2026) continue to be processed under the rules in force at the time of receipt. Decision 02/2026 also repeals two older decisions on importing used information-technology products (Decision 18/2016/QD-TTg and Decision 31/2019/QD-TTg).
Relevance for businesses
Businesses, particularly investment projects with a technology component or science-and-technology incubation facilities, should use this consolidated text as the single reference when preparing an application for confirmation to qualify for import duty exemption, instead of cross-checking the two original decisions separately.