On 24 November 2025, the Customs Department issued Official Letter No. 37718/CHQ-NVTHQ providing guidance on customs valuation and value-added tax (VAT) applicable to imported software.
Details of the content are as follows:
1.Guidelines on customs valuation
a. Customs valuation for imported standalone application software (not attached to machinery or equipment)
The customs value is determined based on the actual price paid or payable for the carrier medium, excluding the value of the application software if, on the commercial invoice, the software value is separated from the value of the carrier medium.
* Application software refers to data, programs, or instructions in the form of commands, codes, diagrams, or any other form (application software) which, when installed on automatic data-processing equipment (e.g., desktops, laptops, tablets), enable the device to perform a specific task or achieve a specific result desired by the user. Audio, film, or image products are not considered application software under this regulation.
(Pursuant to Article 5.1 of Circular No. 60/2019/TT-BTC)
b. Customs value when importing control and operation software
If the imported goods are machinery/equipment accompanied by control or operating software:
- The customs value is the transaction value of the machinery/equipment together with the imported control or operating software.
Particularly in case the control and operation software is recorded on the intermediary means:
- If the price of software and the price of intermediaries can be separated: The customs value is the transaction value of imported machinery and equipment and control and operation software, excluding the value of intermediaries.
- If the price of the software and the price of the intermediary cannot be separated: The customs value is the transaction value of imported machinery and equipment and control and operation software, including the value of the intermediary.
(According to Article 1.5.5 of Circular 60/2019/TT-BTC)
* Control and operating software (also known as system software) refers to data, programs, or instructions in the form of commands, codes, diagrams, or any other form (operating system). When integrated into machinery/equipment, such software serves as an interface between the user and the device and provides the environment enabling the user to operate and control the functions of the equipment.
(Pursuant to Article 5.1 of Circular No. 60/2019/TT-BTC)
c. Customs valuation for imported carrier media containing application software
The customs value is the actual price paid or payable for the carrier medium, excluding the value of the application software if, on the commercial invoice, the software value is separated from the value of the carrier medium.
(According to Article 1.5.6 of Circular 60/2019/TT-BTC)
d. Guidelines on determining value-added tax obligations on imported goods
Software products and software services are not subject to value-added tax.
(According to Article 5.21 of the Law on Value Added Tax 2024 and Article 4.13 of Decree No. 181/2025/ND-CP)
(According to Official Letter No. 37718/CHQ-NVTHQ November 24, 2025)
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