On May 22, 2024, the General Department of Customs issued Official Letter No. 2255/TCHQ-TXNK Regarding VAT guidance according to Decree No. 94/2023/ND-CP.
Accordingly, in case the goods are hardware and electronic spare parts and components (parts and spare parts of hardware and electronic product groups belonging to the groups from Section I to Section V Part B Appendix III Decree No. 94/2023/ND-CP, semiconductor devices, electronic circuits and electrical wires, electrolytic coils (LED); integrated electronic cables; other) are not eligible for tax reduction. HS codes in column (10) of Appendix I, column (10) of Part A and column (4) of Part B of Appendix III are for research purposes only. Determination of HS codes for actual imported goods is carried out in accordance with regulations on goods classification in the Customs Law and legal documents guiding the implementation of the Customs Law.
