Circular No. 26/2025/TT-BKHCN stipulates the importation of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation and the performance of processing activities for foreign traders to sell abroad.

CIRCULAR

Regulations on the importation of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation and the Conduct of Processing Activities

for such goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad

Regulations on the importation of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation

Regulations on the conduct of processing activities for goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad

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Pursuant to the Decree No. 55/2025/NĐ-CP stipulating the functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;

Pursuant to Decree No. 69/2018/NĐ-CP detailing certain provisions of the Law on Foreign Trade Management;

Pursuant to Decree No. 146/2025/NĐ-CP on decentralization and delegation of authority in the industry and trade sector;

At the proposal of the Director of the Information Technology Industry Department;

The Minister of Science and Technology issues this Circular regulating the importation of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation and the conduct of processing activities for such goods for foreign traders to consume abroad.

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) Regulations on the importation of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation as stipulated in Clause 1, Article 28 and Clause 1, Article 31 of Decree No. 146/2025/NĐ-CP;

b) Regulations on the conduct of processing activities for goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad as stipulated in Clause 3, Article 28 and Clause 4, Article 31 of Decree No. 146/2025/NĐ-CP.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Traders engaging in the importation of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation.

b) Traders engaging in the processing of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad.

State management agencies and related organizations and individuals.

Article 2. Interpretation of Terms

1. Goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation are used information technology products that have been commercialized and put into use; not applicable to prototype products still under research and development to become complete products. Scientific research activities

2. as provided for in this Circular include one of the following activities: research, analysis, design, testing, trial, improvement aimed at developing products or creating new methods, solutions, or technical means with higher value. Processing of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation

3. includes one or more stages in the production process according to the requirements of the party commissioning the processing, including: replacement of parts, assembly, repair, restoration, enhancement of functions, refurbishment of the product to have features and appearance equivalent to new products of the same type. Specialized information technology products

4. are information technology products designed and used to perform specific tasks in specialized production sectors or for use in laboratories, testing rooms, not being common consumer goods. Refurbishment

5. is the activity of repairing, replacing parts, and other activities for used information technology products to restore their function, quality, and appearance equivalent to when they were new. Refurbished information technology products

6. are used information technology products that have been repaired, replaced parts, and other activities to restore their function, quality, and appearance equivalent to when they were new. Refurbished information technology products must meet the standards and regulations on product quality and warranty conditions applicable to the same products when they were new; have a label clearly indicating that they are refurbished products in accordance with the law on labeling and other relevant laws. is a used information technology product that has been repaired, replaced with spare parts, and other activities to restore its function, quality, and appearance equivalent to when it was new. Repaired information technology products must meet the quality standards and warranty policies applicable to the same product when it was new; they must have a label clearly indicating that they are refurbished products in accordance with the laws on labeling and other relevant laws.

Article 3. Cases Permitting the Importation of Used Information Technology Products Prohibited from Importation

1. For special purposes, including:

a) Moving production means within the same organization;

b) Making control, operation, exploitation, and inspection equipment for part or all of the production system or assembly line;

c) Directly serving software production activities, business process outsourcing using information technology, and data processing for foreign partners;

d) Being specialized information technology products;

đ) Re-importing information technology products that have exceeded their warranty period after being sent abroad for repair;

e) Being refurbished products or parts intended to replace or repair domestic users' products that are no longer produced.

2. For scientific research purposes.

3. To carry out processing activities of used information technology products prohibited from importation for foreign traders for consumption abroad.

Article 4. Procedures and Formalities for Permitting the Importation of Used Information Technology Products Prohibited from Importation

1. The trader submits one set of documents as prescribed in Clause 2 and Clause 3 of this Article through one of the following methods: direct submission, postal service, or online via the National Public Service Portal or the Ministry of Science and Technology's Administrative Procedure Information System.

2. The procedures and formalities for permitting the importation of used information technology products prohibited from importation are stipulated in Section 1 of Appendix X of Decree No. 146/2025/NĐ-CP.

3. The application dossier for importation permission includes:

a) A request for importing goods under the List of Used Information Technology Products Prohibited from Importation, implemented according to Model No. 1 in the Appendix of this Circular;

b) Documentation explaining the plan for using and managing imported goods during their use in Vietnam, and the disposal plan for imported goods after their use in Vietnam;

c) Report on the implementation of previously issued permits (if any), implemented according to Model No. 2 in the Appendix of this Circular.

4. In cases where the importation of used information technology products prohibited from importation for special purposes as specified in Clause 1 of Article 3 of this Circular is permitted, the documentation as prescribed in Point b of Clause 3 of this Article must ensure the following contents:

a) In the case of moving production means within the same organization: demonstrating the relationship between the trader and the foreign organization; showing that the imported goods serve only the direct production activities of the importing trader.

b) In the case of making control, operation, exploitation, and inspection equipment for part or all of the production system or assembly line: showing that the imported goods are components of the production system or assembly line; demonstrating that the imported products serve only the direct production activities of the importing trader.

c) In the case of directly serving software production activities, business process outsourcing using information technology, and data processing for foreign partners: demonstrating the duration and disposal plan (destruction, re-export) of the imported goods after the completion of production and service provision.

d) In the case of being specialized information technology products: information about the usage period of the goods not exceeding three years from the date of manufacture to the date of declaration for importation; describing and explaining the specialized features of the imported goods; proving the effectiveness of the goods in actual production processes.

đ) In the case of re-importing information technology products that have exceeded their warranty period after being sent abroad for repair: information about the goods and export documents for sending abroad for repair.

e) In the case of being refurbished products or parts intended to replace or repair domestic users' products that are no longer produced: information about the imported refurbished goods that are no longer produced; the process and stages of the service system for maintenance, replacement, and repair for domestic customers; the purpose of replacing faulty or damaged products or parts of domestic customers, which cannot be transferred or resold; the recovery after replacement for customers must be re-exported or destroyed according to the law.

Article 5. Procedures and formalities for granting permission to carry out processing activities of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad.

1. The trader submits one set of documents as prescribed in Clause 2 and Clause 3 of this Article through one of the following methods: direct submission, postal service, or online via the National Public Service Portal or the Ministry of Science and Technology's Administrative Procedure Information System.

2. The procedures and formalities for granting permission to carry out processing activities of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad are stipulated in Section 3 of Appendix X of Decree No. 146/2025/NĐ-CP.

3. The application for carrying out processing activities of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad shall be made according to Model No. 3 in the Appendix of this Circular.

Article 6. Transitional Provisions

Foreign traders who have been granted permission to import goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation and permission to carry out processing activities of goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation for foreign traders to consume abroad before the effective date of this Circular shall continue to implement in accordance with the content and validity period specified in the permission document.

Article 7. Implementation Provisions

1. This Circular takes effect from October 31, 2025.

2. Foreign traders importing goods listed in the Catalogue of Used Information Technology Products Prohibited from Importation must commit and bear responsibility for the accuracy of the information in the import application dossier; use the goods for the intended purpose of importation, not for any other purposes.

3. The Director of the Office, the Director of the Department of Information Technology Industry, the Heads of agencies and units under the Ministry of Science and Technology, and related organizations and individuals are responsible for implementing this Circular.

4. During implementation, if there are any difficulties, organizations, enterprises, and individuals related to this matter should reflect them to the Ministry of Science and Technology (Department of Information Technology Industry) for guidance or consideration and resolution./.