Circular No. 05/2010/TT-BCT amending and supplementing Circular No. 02/2007/TT-BTM dated February 2, 2007, issued by the Ministry of Trade on detailed classification of raw materials for production, spare parts, and components exempted from import tax as stipulated in Clause 15, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005, of the Government detailing the implementation of the Law on Export Tax and Import Tax.

CIRCULAR

Amending and supplementing Circular No. 02/2007/TT-BTM dated February 2, 2007 of the Ministry of Trade on detailed classification of production materials, supplies, and spare parts exempted from import tax as prescribed in Clause 15, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax.

Detailed classification of production materials, supplies, and spare parts exempted from import tax as prescribed in Clause 15, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax.

Based on Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;

The Minister of Industry and Trade amends and supplements some contents of Circular No. 02/2007/TT-BTM dated February 2, 2007 of the Ministry of Trade on detailed classification of production materials, supplies, and spare parts exempted from import tax as prescribed in Clause 15, Article 16 of Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax as follows:

Article 1. Amendments and Supplements

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Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Amend and supplement Point a, Clause 1, Section A, Part II as follows:

Pursuant to Decree No. 108/2006/NĐ-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Investment Law;

"a) Production of composite materials, various lightweight building materials, and rare materials:

- Initial raw materials not yet shaped for producing composite materials, various lightweight building materials, and rare materials;

- Glass fibers, post-fiber products, and plastic pellets for producing composite materials;

- Various additives."

Article 2. Effective Date

This Circular takes effect from March 7, 2010.

Article 3. Implementation

Article 2. Effective Date

In the course of implementation, if any difficulties arise, organizations and individuals concerned shall report to the Ministry of Industry and Trade for timely resolution./.

During implementation, if any difficulties arise, relevant organizations and individuals shall report to the Ministry of Industry and Trade for timely resolution./.