CUSTOMS PROCEDURES AND DUTY value of imported software and media containing software

Based on Official Dispatch No. 667/TCHQ-GSQL dated February 24, 2005, the HS code of the software is based on the type of media on which the software is located, (in CD HS: 8523, USB HS code: 8523.59, hard drive HS: 8523.59)

According to Clauses 5 and 6, Article 2 of Circular 39/2015/TT-BTC Definition of software, media containing software, containing copyright key license code :THEREFORE ENTER REGULAR IMPORTdo not have to take a culture test (Official Dispatch No. 2882/BVHTTDL-VP dated August 21, 2012)

Import tax value of software, media containing software, and license key:
 

a) The customs value of imported goods that are intermediate media containing software is the actual value paid or to be paid for the imported goods, excluding the value of software used for data processing equipment it contains if on the commercial invoice, the value of the software is separated from the value of the intermediate media;

b) Customs value is the actual value paid or to be paid for imported goods, including the value of software and costs to record or install software on imported goods, if it falls into one of the following cases:

b.1) On the commercial invoice, the value of the software is not separated from the value of the intermediate media;

b.2) The value actually paid or to be paid for the software is related to the additional adjustments as prescribed in Article 13 of this Circular;

b.3) Software recorded, installed or integrated in imported goods is not an intermediary medium.”

Lawyer Dương Minh Hòa