Circular No. 01/2014/TT-BKHCN guiding the determination of specialized transport equipment in production lines

CIRCULAR

Guidelines for determining specialized transport equipment in production lines trong chuỗi công nghệ

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Pursuant to Decree No. 20/2013/NĐ-CP dated February 26, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax, Import Tax;

Considering the proposal of the Director of the Department of Technology Evaluation, Appraisal, and Inspection;

The Minister of Science and Technology issues this Circular guiding the determination of specialized transport equipment in production lines.

Article 1. Scope of Regulation

Article 1. This Circular guides the criteria, procedures, and formalities for determining specialized transport equipment in production lines as prescribed in point b Clause 6, point a Clause 10, and Clause 11 Article 12 of Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax, Import Tax, including:

a) Specialized transport equipment in production lines that have not been produced domestically, imported to form fixed assets of investment projects in sectors eligible for preferential import tax rates as listed in Appendix I attached to Decree No. 87/2010/NĐ-CP or areas eligible for preferential import tax rates, and investment projects funded by official development assistance (ODA) exempted from import tax;

b) Specialized transport equipment necessary for oil and gas operations;

c) Transport equipment in production lines to form fixed assets of shipbuilding facilities.

Article 2. This Circular does not apply to specialized transport equipment in production lines in fields related to national security and defense.

Article 2. Applicability

This Circular applies to organizations and individuals involved in importing specialized transport equipment in production lines.

Article 3. Explanation of Terms

The terms used in this Circular shall be understood as follows:

Article 3. Specialized transport equipment is a transport vehicle (including various types of vehicles and mobile devices with or without engines) with a specific structure or modified and equipped with devices to perform certain functions beyond ordinary transportation purposes.

Article 4. Specialized transport equipment in production lines is a specialized transport vehicle arranged and installed according to technological diagrams and processes to ensure the production line operates and runs smoothly and completely.

Article 5. Criteria for determining specialized transport equipment in production lines to form fixed assets in investment projects

A transport vehicle imported to form fixed assets in investment projects is considered specialized transport equipment in production lines when it meets the following criteria:

1. It is specialized transport equipment;

2. It is listed in the machinery and equipment catalog of the investment project approved by the competent authority;

3. Its structure and technical features meet the requirements of the production line consistent with the project's objectives and capacity; It has functions and uses that meet the requirements according to the technological diagram and process, with appropriate capacity, scale, and operation method consistent with the production line of the investment project registered or approved by the competent authority;

4. It is used to serve the production line and does not perform other transportation functions. If it moves outside the installation area of the production line, it only moves along predetermined routes and spaces according to the project's operational objectives;

5. It is essential and performs a specific function to ensure the smooth operation of the production line.

Article 5. Criteria for determining specialized transport means necessary for oil and gas activities

Specialized transport means necessary for oil and gas activities are transport means that meet the criteria set out in Clause 1 and 2 of Article 4 of this Circular and the following criteria:

1. Having a special structure with the installation of specialized equipment to serve exploration, development, and exploitation of oil and gas, including direct support activities for these operations.

2. If for transporting oil and gas products: having compartments and special equipment installed to safely transport various types of oil and gas products.

Article 6. Criteria for determining transport means in production lines to create fixed assets of shipbuilding facilities

Transport means in production lines to create fixed assets of shipbuilding facilities are transport means that meet the following criteria:

1. Used to transport ship components and sub-assemblies between workshops within a shipyard and between different shipyards.

2. Having specific structures and equipment exclusively for use in shipbuilding activities.

Article 7. Procedure and formalities for determining specialized transport means in production lines

1. The enterprise prepares one set of application documents, which can be sent directly or through postal service to the Ministry of Science and Technology. The application documents for confirming specialized transport means in production lines include:

a) A request letter for confirming specialized transport means in production lines, containing the main information such as the name of the transport means, technical specifications, purpose of import, investment project name and approving authority, commitment to the accuracy of the documents, signed and stamped by the representative leader of the organization;

b) Description of the production line or investment project file including technological explanations; list of machinery and equipment planned for import, including specialized transport means, explanations on the function of the transport means in the production line;

c) Technical documentation of specialized transport means, clearly stating the name of the transport means, year of manufacture, technical features, condition of the transport means (new or used), capacity, function, and photographs of the specialized transport means. In case of used transport means, they must comply with current legal requirements. In case of transport means that have been modified or converted for road use, approval from the relevant management agency is required.

d) Import documents of specialized transport means (legitimate copies) including: purchase and sale contracts and related documents (if any).

2. Within five working days from the date of receipt of the documents, the Ministry of Science and Technology will review the documents and notify the enterprise if the documents are incomplete, invalid, require supplementation or modification. Within fifteen working days from the date of receipt of complete and valid documents, the Ministry of Science and Technology will verify the documents and respond to the enterprise in writing.

3. When necessary, the Ministry of Science and Technology will take the lead and coordinate with relevant ministries, sectors, and localities to verify the documents before responding to the enterprise.

4. When it is necessary to seek opinions from specialized experts during the verification process, the Ministry of Science and Technology will establish a verification board or a meeting to gather expert opinions. The operating costs of the verification board or expert opinion gathering meeting will be covered within the regular budget of the Ministry of Science and Technology's Office, according to the regulations stipulated in Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology on Guidelines for Establishing and Allocating Budgets for Scientific and Technological Projects Using State Budget Funds.

5. In cases specified in Clauses 3 and 4 of this Article, the verification and response time to the enterprise shall not exceed thirty working days from the date of receipt of complete and valid documents.

Article 8. Implementation organization

1. The Ministry of Science and Technology assigns the Department of Evaluation, Appraisal, and Technology Inspection to be responsible for implementing this Circular.

Organizations and individuals involved in importing specialized transport means in production lines are subject to inspection and supervision by competent state agencies.

3. Strictly prohibit the importation of specialized transport means as prescribed in this Circular for improper purposes. Violations of the provisions of this Circular will be handled according to the law.

Article 9. Implementation Provisions

1. This Circular takes effect from April 15, 2014.

2. During implementation, if there are difficulties, relevant ministries, ministerial-level agencies, and government-affiliated agencies, organizations, and individuals should report to the Ministry of Science and Technology for appropriate amendments and supplements.