VAT on household electronic equipment

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On April 19, 2024, the General Department of Customs issued Official Dispatch No. 1664/TCHQ-TXNK accordingly.


Household electronic equipment is not subject to VAT reduction, the tax rate is 10%. 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.

According to the provisions of Decree No. 71/2007/ND-CP dated May 3, 2007 of the Government detailing and guiding a number of articles of the Law on Information Technology on the information technology industry and Circular No. 09/2013/TT-BTTTT dated April 8, 2013 of the Ministry of Information and Communications promulgating the List of software, hardware and electronic products, "Household electronic devices are electronic devices used in family activities. Electronic equipment includes air conditioners, refrigerators, washing machines, vacuum cleaners, microwaves”. In particular, electronic devices are devices with basic structures including semiconductor components and integrated electronic circuits, operating according to the control principles of electronic circuits.

Thus, to determine whether a product is a household electronic device according to the law on information technology, it is first necessary to consider and evaluate whether these devices are electronic devices or not. In case of problems related to identifying imported goods as electronic devices for VAT declaration, businesses are requested to contact the Ministry of Information and Communications for specific instructions.


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