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​Since November 7, 2014, there is no longer any import tax on mechanical processing machines.
17/11/2022

That is the content specified in the Circular No. 139/2014/TT-BTC dated September 23, 2014 of the Ministry of Finance amending the import tax rates for some items of heading 84.58 and 84.59 in the original Preferential Import Tariff. issued together with Circular No. 164/2013/TT-BTC dated November 15, 2013.

Items eligible for import tax reduction from 2% to 0% include: Codes 8458.11.00, 8458.91.00 belonging to the group of metal lathes (including turning centers) for metal stripping and codes. goods 8459.10.10, 8459.21.00, 8459.31.00 of the heading machine tools (including movable combined work heads) for drilling, boring, milling, threading or tapping by metal stripping , other than lathes (including turning centers) of heading 84.58.

The Circular also clarifies the principle of adjusting import tax for mechanical processing machines that cannot be produced domestically, that is: In the case of mechanical processing machines, they are in groups 84.54 to 84.63 of the Tariff. Preferential imports promulgated together with Circular No. 164/2013/TT-BTC of the type that cannot be produced domestically and have an import tax rate greater than 0% are eligible for the preferential import tax rate of 0%.
The list of domestically produced goods is based on the regulations of the Ministry of Planning and Investment and the Ministry of Industry and Trade


Minh Phuong
Source: General Department of Vietnam Customs.