Illustrative Photo.

In the process of implementing regulations, many businesses have questioned the customs valuation of software imported in borderless form (software provided with an activation code or downloaded from websites or cloud storage platforms).

The General Department of Customs said, Article 6 of Circular 39/2015/TT-BTC as amended and supplemented in Clause 5, Article 1 of Circular 60/2019/TT-BTC of the Ministry of Finance only stipulates the customs value of imported goods such as machinery and equipment with imported operating and control software attached, and imported goods which are an intermediate device containing software for data processing equipment.

Also in the Customs Law 2014; in the list of Vietnam's exports and imports attached to Circular 65/2017/TT-BTC, as amended and supplemented in Circular 09/2019/TT-BTC, the software which is imported in a borderless form and not used to install on imported machinery and equipment, is not specified on HS codes.

Therefore, this item currently is neither required to go through customs procedures before download on the internet nor managed by Customs.