Circular No. 04/2009/TT-BKH guiding the implementation of certain provisions on import tax and value-added tax

CIRCULAR

Guidelines for implementing certain provisions on import duties and value-added tax

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Pursuant to Decree No. 116/2008/NĐ-CP dated November 14, 2008, stipulating the functions and tasks of the Ministry of Planning and Investment;

Pursuant to Decree No. 123/2008/NĐ-CP dated December 8, 2008, detailing the implementation of the Law on Value-Added Tax No. 13/2008/QH12;

Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties No. 45/2006/QH11;

At the proposal of the Director of the Industrial Economy Department;

The Ministry of Planning and Investment hereby promulgates certain lists of machinery, equipment, spare parts, specialized transport vehicles, raw materials, supplies, and semi-finished products that have been produced domestically as follows:

Article 1. 1. National Technical Regulation on Railway Traffic Signals, number QCVN 21:2025/BXD.

1. List of equipment, machinery, spare parts, specialized transport vehicles (including aircraft, drilling platforms, ships) that have been produced domestically according to Clause 8, Article 3 of Decree No. 123/2008/NĐ-CP dated December 8, 2008, serving as the basis for implementing the exemption from value-added tax as stipulated in Clause 17, Article 5 of the Law on Value-Added Tax;

This list also serves as the basis for implementing the exemption from import duties as stipulated in Clause 14, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties for cases of importing for scientific research and technological development.

2. List of construction materials that have been produced domestically serving as the basis for implementing the exemption from import duties as stipulated in Point d, Clause 6, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties.

3. List of essential materials for oil and gas activities that have been produced domestically serving as the basis for implementing the exemption from import duties as stipulated in Point b, Clause 11, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties and the exemption from value-added tax as stipulated in Clause 17, Article 5 of the Law on Value-Added Tax.

4. List of raw materials, materials, and semi-finished products for shipbuilding that have been produced domestically serving as the basis for implementing the exemption from import duties as stipulated in Clause 12, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties.

5. List of raw materials and materials directly serving the production of software products that have been produced domestically serving as the basis for implementing the exemption from import duties as stipulated in Clause 13, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties.

6. List of raw materials, materials, and semi-finished products that have been produced domestically serving as the basis for implementing the exemption from import duties as stipulated in Clause 16, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties.

This list also serves as the basis for implementing the exemption from import duties as stipulated in Clause 14, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, detailing the implementation of the Law on Export Duties and Import Duties for cases of importing materials for scientific research and technological development activities.

Article 2. In the course of using these lists, if there are inconsistent opinions between customs authorities and enterprises, the customs authorities shall coordinate with local Departments of Planning and Investment to examine and resolve. If further issues arise, the General Customs Department shall propose the Ministry of Planning and Investment to consider and decide or amend and supplement the lists.

Article 3. These lists issued together with this Circular will be reviewed and supplemented to be consistent with actual conditions based on proposals from relevant state management agencies.

Article 4. This Circular replaces Decision No. 827/2006/QĐ-BKH dated August 15, 2006, issued by the Minister of Planning and Investment, and shall take effect 15 days after its publication in the Official Gazette.