New rules on importing used production lines, equipment, machinery and tools for the semiconductor and digital technology industries

08 December, 2025

On 14 November, the Ministry of Science and Technology issued Circular no. 30/2025/TT-BKHCN, providing guidance on certain provisions of the Digital Industry Law (effective on 1 January 2026). The Circular sets out criteria for the import of used production lines, equipment, machinery and tools. It takes effect on 1 January 2026.

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Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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