Circular No. 04/2012/TT-BKHĐT Issuing the List of Machinery, Equipment, Spare Parts, Specialized Transport Vehicles, Raw Materials, Materials, Semi-finished Products Produced Domestically

CIRCULAR

Issuing the List of machinery, equipment, spare parts, specialized transportation means, raw materials, materials,

semi-finished products domestically produced

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

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

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 detailing the implementation of certain provisions of the Law on Export Duties and the Law on Import Duties No. 45/2005/QH11;

The Ministry of Planning and Investment hereby issues the lists of machinery, equipment, spare parts, specialized transportation means, construction materials, raw materials, materials, semi-finished products domestically produced as follows:

Article 1. Attached hereto are the following Lists:

1. List of equipment, machinery, spare parts, specialized transportation means domestically produced;

2. List of construction materials domestically produced;

3. List of raw materials, materials, components domestically produced;

4. List of materials necessary for oil and gas activities domestically produced;

5. List of raw materials, materials, semi-finished products serving shipbuilding domestically produced;

6. List of raw materials, materials directly serving the production of software products domestically produced.

Article 2. The Lists prescribed in Article 1 of this Circular are the basis for implementing exemptions, reductions, and determining non-taxable objects under the Value Added Tax and Import Duties as stipulated in Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Export Duties and Import Duties and Decree No. 123/2008/NĐ-CP dated December 8, 2008 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax.

Article 3. Domestic raw materials, materials, and semi-finished products are goods specified in one of the Lists issued with this Circular, regardless of their purpose, except for specialized goods.

Specialized goods as provided in this Article are goods that must meet technical standards when used, as stated in specialized certificates.

Article 4. This Circular takes effect from October 1, 2012 and replaces Circular No. 04/2009/TT-BKH dated July 23, 2009 of the Ministry of Planning and Investment guiding the implementation of certain provisions on import duties and value added tax.

During the implementation process, if there are difficulties, please promptly report them to the Ministry of Planning and Investment for study and amendment./.