Updated list of domestically manufactured goods - effective from October 2021

08 September, 2021

On 17 August, the Ministry of Planning and Investment issued Circular 05/2021/TT-BKHDT setting out the machinery, equipment, spare-parts, means of transport for special usage, raw materials, supplies, and semi-finished products that can be produced domestically. Circular 05 replaces the previous list which was issued in 2018 under Circular 01/2018/TT-BKHDT and will take effect from 02 October.

This list of domestically manufactured goods is the basis for companies to access the duty-exemption and not-subject-to-VAT schemes applicable to goods which are not yet manufactured in Vietnam and so is a very key document for many importers.

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Nguyen Thanh Trung

Partner, Tax Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246