Quick answer: From 6 June 2026, microprocessor, microcomputer and controller integrated circuits may require a Vietnamese export licence under Circular 30/2026/TT-BKHCN. A 32-bit chip or a chip rated at 5 GFLOPS is not automatically controlled: the item must simultaneously fall under HS 8542.31.00 or 8542.39.00, meet the 5 GFLOPS/32-bit ALU description and have total processing performance (TPP) above 6,000.
For processing and export-manufacturing enterprises, the technical file must connect the chip to the material code, BOM, consumption norm, lot/part number, customs declaration and licence. Inconsistencies among the datasheet, invoice, inventory system and customs finalisation report create direct clearance and post-clearance risks.
This article concerns exports from Vietnam and reflects Vietnamese rules reviewed through 27 September 2026. It is not advice under United States, Chinese or another foreign law.
1. Four cumulative checks
| Check | Evidence required | Common risk |
|---|---|---|
| HS classification | 8542.31.00 or 8542.39.00; identify a discrete IC, module, board or complete device | Using 8542.39 as a fallback or treating a chip on a board as a separate shipment |
| Description | Processor, microcomputer or controller IC; at least 5 GFLOPS and an ALU of at least 32 bits | Deriving GFLOPS from GHz or ALU width from memory-bus width |
| Technical threshold | Total TPP of one or more processing units above 6,000 | Using an advertised “AI TOPS” figure without MacTOPS, precision and core data |
| Transaction | Clear importer, consignee, end user, site, purpose and payment route | Different buyer, consignee and end user without an explanation |
Article 2 of Circular 30 and Article 7(3) of Decree 259/2025/NĐ-CP require a simultaneous match of HS code, description and technical/technological characteristics. No single condition settles the licensing question.
2. Classify the item before preparing the licence file
HS 8542.31.00 covers processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits. HS 8542.39.00 is the residual category for other integrated circuits and should be considered only after excluding the specific processor/controller, memory and amplifier subheadings.
A chip mounted on a PCB with other components, connectors and power circuitry may be a board or module under another heading. A server, computer, industrial controller or network device must be classified in its exported condition; the IC code inside the device must not be used for the complete machine.
Prepare a classification sheet containing photographs, package, model/part number, datasheet, block diagram, principal function, discrete/mounted status and GIR reasoning. For the detailed classification and TPP methodology, see the Global HS Code Checker technical guide.
3. Technical evidence and the TPP worksheet
The appendix to Circular 30 calculates TPP from MacTOPS and the largest operand bit length used in multiplication. Where an IC contains several processing units, the TPP of all units is added. Maintain a separate row for each CPU, GPU, NPU, DSP or accelerator and cite the exact manufacturer source.
- Maximum GFLOPS, operation type and numerical precision.
- ALU architecture and access width, not a substituted bus-width figure.
- Maximum theoretical MacTOPS for each processing unit.
- Largest bit length, unit-by-unit TPP calculation and total TPP.
- Firmware or configuration capable of unlocking performance after delivery.
- Manufacturer document title, version, date and cited page.
A datasheet stating only “20 AI TOPS” is insufficient. Obtain written confirmation of whether the figure is maximum theoretical MacTOPS, its precision and the relevant core. Do not convert the number by assumption.
4. Authority, licence type and application
Under Article 3 of Circular 30, the Ministry of Science and Technology delegates licensing for goods under its management to provincial People’s Committees. One dossier may be filed in person, by post or online through the National Single Window or the relevant local administrative procedure system.
The Article 9 dossier under Decree 259 includes:
- An original application in the form in Appendix III.
- An importer or end-user undertaking that the goods will not be used for weapons of mass destruction or supplied to designated parties: one English original and one Vietnamese translation, both certified by the applicant trader.
- Copies of the contract and any approval required from a competent authority.
- An original report on transactions under the previous licence using Appendix IV, except for a term-licence application.
- The Ministry of Industry and Trade decision confirming an Internal Compliance Programme when applying for a term licence.
A shipment licence is valid for three months. A term licence is valid for 12 months and permits unlimited quantities within its scope, but is available only to a trader with a confirmed Internal Compliance Programme. An incomplete dossier is notified within five working days. After a complete dossier, or receipt of consulted authorities’ opinions, the licensing decision or reasoned refusal is due within seven working days.
5. Customs description and document consistency
Illustrative wording, only when factually correct:
“Discrete processor/controller integrated circuit, model/part number ..., package ..., architecture ..., maximum performance ... GFLOPS, ...-bit ALU, total TPP ..., manufacturer ..., country of manufacture ..., 100% new, exported from Vietnam, licence no. ... dated ...”
Avoid generic descriptions such as “electronic chip”, “computer component” or “32-bit IC”. The model, part number, lot code, package, performance and measurement units must be consistent across the licence, declaration, contract, invoice, packing list, catalogue, TPP worksheet and end-use undertaking.
6. Processing and export-manufacturing controls
Because ICs are small, high-value and often have closely related variants, controls should operate by part number and lot code. Each ERP/material code should connect to the HS code, model, revision, package, supplier, country of manufacture and licence-control status.
- Separate related chips whose suffixes change performance or firmware capability.
- Reflect defective chips, samples, returns, actual loss and scrap in the consumption norm.
- Trace each exported product to warehouse issues, production orders and chip lots.
- Reassess HS classification, TPP and licence coverage before using a substitute part.
- Review samples, warranty returns, temporary export for repair and re-export independently.
Before the customs finalisation report, reconcile declarations, inventory ledgers, BOMs, consumption norms, production orders and finished goods. See Dương Minh’s customs finalisation review service for processing and export manufacturing.
7. Recordkeeping and post-clearance audit
Article 15 of Decree 259 requires accuracy and truthfulness, cooperation during inspection, retention of licensed-goods records for at least five years and an annual report by 30 January. Keep the relied-on datasheet version, manufacturer confirmations, TPP worksheet, configuration history, end-use statement, licence and delivery evidence.
A post-clearance review may compare the licence with warehouse data, accounting records, technical files and substitute parts. Build an audit trail from each incoming part number to the exported finished product. See the post-clearance audit preparation guide.
8. Recommended workflow
- Freeze the model/part number, package, revision and exported condition.
- Classify the item as a discrete IC, module, board or complete device.
- Verify GFLOPS and ALU data and calculate TPP for every processing unit.
- Build the HS–description–technical threshold–3A501.a.16 matrix.
- Screen the buyer, consignee, end user, site and purpose.
- Prepare the Article 9 dossier and file with the competent provincial authority.
- Reconcile the licence, trade documents and ERP data before declaration.
- Retain records for at least five years, monitor licence validity and report on time.
9. Dương Minh Logistics services
Dương Minh Logistics assists with HS review, technical and licence matrices, part-number/TPP/document consistency, export customs procedures, BOM and consumption-norm reconciliation, customs finalisation reports and post-clearance preparation.
We do not replace the licensing authority’s technical determination and do not guarantee licence approval. A conclusion requires the sample, datasheet, architecture manual, manufacturer confirmation, contract and end-user information. See the general dual-use goods guide and our customs advisory service.
10. Frequently asked questions
Does every 5-GFLOPS, 32-bit chip need a licence?
No. It must also fall under HS 8542.31.00 or 8542.39.00 and have total TPP above 6,000. All conditions must match.
Does a board containing a high-performance chip use HS 8542.31.00?
Not automatically. Classification follows the condition of the exported product. A board, module or complete device may fall elsewhere.
Is 3A501.a.16 declared as the Vietnamese customs code?
No. It is an ECCN reference, not the HS code. A separate foreign-law analysis is required where U.S. technology or re-export controls are involved.
Official legal sources
- Circular 30/2026/TT-BKHCN and its signed appendix.
- Decree 259/2025/NĐ-CP and the signed text.
- Circular 31/2022/TT-BTC on Vietnam’s export and import nomenclature.
- Customs Law 54/2014/QH13.
This material provides general legal information only. A shipment conclusion depends on the actual goods, model/part number, architecture, TPP worksheet, origin, end user, end use and law effective on the transaction date.
Legal review: Dương Minh Hòa
