Decree No. 10/1998/ND-CP On Certain Measures to Encourage and Ensure Foreign Direct Investment Activities in Vietnam

DECREE OF THE GOVERNMENT

On certain measures to encourage and ensure foreign direct investment activities in Vietnam

 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Law on Foreign Investment in Vietnam dated November 12, 1996;

To encourage and create a favorable environment for attracting foreign direct investment capital, enhancing the effectiveness of foreign investment activities;

At the proposal of the Minister of Planning and Investment,

 

DECREE:

PART I
GENERAL PROVISIONS

Article 1.

1. The Government of Vietnam ensures the stable and long-term implementation of policies on foreign direct investment in Vietnam; at the same time, amends and supplements foreign direct investment policies according to the principle of creating more favorable conditions for investors.

2. The Government of Vietnam encourages and grants special preferences to projects investing in production for export, using high technology, and projects investing in areas specified in the List of Particularly Encouraged Investment Projects and the List of Encouraged Investment Areas as stipulated in Appendix I attached hereto.

3. In cases where new legal provisions cause damage to the interests of foreign-invested enterprises and joint venture parties (hereinafter referred to as Enterprises) already stipulated in the Investment License, such provisions shall not apply to projects that have been granted Investment Licenses.

New preferential provisions issued after Enterprises have obtained Investment Licenses will be adjusted by the Investment License issuing authority to allow Enterprises to benefit in accordance with this Decree.

Article 2.

1. Ministries, agencies under the Government, People's Committees of provinces and centrally governed cities (hereinafter referred to as Provincial People's Committees) are responsible for guiding foreign investment activities within their respective fields and jurisdictions; improving management procedures and reviewing investment procedures to ensure simplified and expedited procedures according to the "one-stop" and "single window" principles.

Heads of relevant agencies are responsible for supervising, inspecting, and bearing responsibility for the activities of agencies and staff under their management, and promptly handling any violations in accordance with the law.

2. Ministries, agencies under the Government, and Provincial People's Committees must coordinate with the Ministry of Planning and Investment before issuing regulatory legal documents related to foreign direct investment activities; in case of differing opinions, they must promptly report to the Prime Minister.

 

PART II
FORMING INVESTMENT PROJECTS

Article 3. Apart from sectors listed in the Prohibited Investment List and conditional investment sectors as stipulated in Appendix I attached hereto, foreign investors may choose investment projects, forms of investment, locations, statutory capital contribution ratios, and product consumption markets.

Foreign investors may select partners from various economic components in Vietnam to cooperate in investments.

Article 4. For projects with a product export ratio of 80% or higher and other sectors announced by the Ministry of Planning and Investment, investors submit application documents according to the model provided by the Ministry of Planning and Investment; the Investment License issuing agency decides to issue the Investment License within 15 days from the date of receiving valid application documents.

Article 5. For business sectors requiring Business Licenses or Professional Licenses, Enterprises only need to register with competent State authorities to commence business operations as specified in the Investment License without needing separate Business Licenses or Professional Licenses.

 

CHAPTER III
ENCOURAGEMENT AND GUARANTEE OF INVESTMENT

Article 6.

1. For projects granted Investment Licenses before November 23, 1996, the Ministry of Planning and Investment will review and adjust the preferential income tax rate and tax exemption/reduction period according to the investment encouragement criteria stipulated in Decree No. 12/CP dated February 18, 1997, detailing the implementation of the Law on Foreign Investment in Vietnam (hereinafter referred to as Decree No. 12/CP) or regulations on Industrial Zones, Export Processing Zones, and High-Tech Zones issued together with Decree No. 36/CP dated April 24, 1997.

2. The preferential income tax rate applicable to foreign-invested enterprises and foreign joint venture parties investing in projects listed in the List of Particularly Encouraged Investment Projects and the List of Encouraged Investment Areas will be applied throughout the project's operational period.

Article 7. In addition to the eight-year tax exemption stipulated in Clause 4, Article 56 of Decree No. 12/CP, projects investing in encouraged investment areas and particularly encouraged investment projects as stipulated in Appendix I attached hereto will be exempt from income tax for four years from the start of profitable operations and enjoy a 50% reduction in the following four years.

Article 8. Enterprises producing goods for export are temporarily exempt from import duties on imported raw materials for export production within the period prescribed by the Law on Export Duties and Import Duties.

For some export products due to production requirements or production cycles, the temporary duty exemption period mentioned above will be determined by the Ministry of Finance.

Article 9. The customs value for imported goods subject to import duties is based on the invoice price of the imported goods. In the absence of an invoice, the customs value will be determined in accordance with the regulations of the Ministry of Finance.

Strictly prohibited is the abuse of customs value for tax fraud; all acts of import tax fraud will be severely punished in accordance with the law.

Article 10.

1. Equipment, machinery, and specialized transportation vehicles imported to form fixed assets of Enterprises are exempt from import duties according to Article 63 of Decree No. 12/CP as stipulated in Appendix II.A attached hereto. In addition to being exempt from import duties on the aforementioned equipment, machinery, and transportation vehicles, Enterprises are also exempt from import duties on:

Construction materials imported to form fixed assets that are not yet produced domestically;

Raw materials and materials imported to manufacture equipment and machinery in production lines or to manufacture parts, components, accessories, fixtures, molds, and accompanying equipment for equipment and machinery.

The exemption from import duties on these types of raw materials and materials applies even in cases of expanding project scale, replacing, or updating technology.

2. In addition to equipment, machinery, and specialized transportation vehicles imported for fixed assets of Enterprises exempted from import tax under Article 63 of Decree 12/CP, Enterprises operating in the hotel, office-apartment rental, housing, shopping center, technical service, supermarket, golf course, tourist area, sports area, entertainment area, medical facility, training, cultural, financial, banking, insurance, auditing, consulting services sectors are also exempted from import tax once for equipment specified in Appendix II.B attached to this Decree.

3. Investment projects listed in the Special Encouraged Investment Project Catalogue and investment projects in mountainous, remote, and far-flung areas as stipulated in Appendix I attached to this Decree shall be exempted from import tax on production materials for five years from the start of production.

Article 11. During their operation, foreign-invested enterprises may carry forward losses from any taxable year to the next taxable year and offset such losses with profits from subsequent years, but not exceeding five years.

Article 12.

1. Interest on borrowed funds of Enterprises shall be included in basic construction costs or production costs of the Enterprise and determined based on the credit agreement but shall not exceed the ceiling interest rate for domestic loans published by the State Bank of Vietnam and shall not exceed the interest and fees for foreign loans registered at the State Bank of Vietnam.

2. Foreign-invested enterprises and joint ventures with foreign parties may deduct from taxable income grants for charitable and humanitarian activities provided to Vietnamese organizations and individuals.

Article 13.

1. For investment projects that must have export products, the ratio and progress of implementing the export ratio shall be specified in the Investment License.

During business operations, if the conditions regarding the export ratio specified in the Investment License are not met, the Enterprise must report to the Ministry of Trade for consideration and adjustment of the annual product consumption plan. If the Enterprise fails to meet the export ratio specified in the Investment License for three consecutive years, the authority issuing the Investment License will consider adjusting the export ratio and incentives specified in the Investment License or revoke the Investment License.

2. Enterprises selling products produced by themselves to other enterprises for direct production of export products are exempted from import tax on raw materials and value-added tax corresponding to the aforementioned products.

Foreign-invested enterprises may entrust and accept entrustment for export in accordance with the provisions of the law.

3. Enterprises are allowed to purchase goods and products in the Vietnamese market for processing and exporting or for direct export in accordance with the regulations of the Ministry of Trade.

Article 14.

1. The quantity of products permitted to be consumed in the Vietnamese market directly by the Enterprise or through agents is not limited by geographical boundaries.

2. The selling price of products is determined by the Enterprise. For goods and services subject to unified state pricing, the selling price shall be within the price range announced by the competent state agency.

Article 15.

1. The State Bank of Vietnam ensures foreign currency balance for Enterprises in infrastructure development, production of substitute goods for essential imports, and important investment projects announced by the Ministry of Planning and Investment. The provision of foreign currency sales to these Enterprises shall be applied consistently throughout the duration of the Enterprise's operation.

2. Enterprises engaged in production with the obligation to export products and other Enterprises not falling under the scope mentioned in Clause 1 of this Article shall be supported by the State Bank of Vietnam with part of their foreign currency needs in the first three years of production and business commencement, in cases of genuine necessity and reasonableness, in the following priority order:

Import of raw materials for production in the current year;

Import of spare parts for replacement;

Payment of loan interest.

3. Enterprises operating in the service sector (tourism, hotels, office rentals, public transport, schools, healthcare, culture, equipment leasing, etc.) may be considered by the State Bank of Vietnam for purchasing foreign currency in compliance with current foreign exchange management regulations.

4. The sale of foreign currency by banks to entities specified in Clauses 1, 2, and 3 of this Article shall be carried out in accordance with guidelines issued by the State Bank of Vietnam.

Article 16. During their business operations in Vietnam, Enterprises have the right to pledge or mortgage their assets in accordance with the provisions of the law.

Article 17.

1. In the case where an Enterprise leases land to implement an investment project or the Vietnamese party contributes capital in the form of land value, the land lease fee or debt repayment to the State in the case where the Vietnamese party contributes capital in the form of land value shall be calculated from the time the Enterprise is granted land use rights according to the Land Lease Contract.

2. Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).The provincial People's Committee where the investment project is located shall determine compensation and clearance costs in accordance with the regulations of the Ministry of Finance and shall be responsible for organizing compensation and clearance.

Article 18.

1. The Government guarantees support for the construction of technical infrastructure up to the perimeter of foreign-invested enterprises or industrial zones. In necessary cases, enterprises constructing and operating technical infrastructure can negotiate with industrial zone development enterprises or foreign-invested enterprises about advance funding or other methods to build technical infrastructure.

2. In addition to leasing land to enterprises for construction, industrial zone development enterprises are permitted to lease unleased land to domestic and foreign enterprises so that these enterprises can sublease it to other enterprises.

 

PART IV
STATE MANAGEMENT OF ENTERPRISE OPERATIONS

Article 19.

1. Ministries, agencies under the Government, and provincial People's Committees shall implement state management over foreign investment in accordance with the law, rectify and strengthen coordination mechanisms in managing Enterprises.

2. Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).The provincial People's Committee is responsible for promptly addressing issues within its jurisdiction and guiding enterprises to operate in accordance with the provisions of the Investment License and relevant laws.

3. The Ministry of Planning and Investment shall aggregate and provide information on investment conditions to relevant ministries, government agencies, and provincial People's Committees, and regularly meet with the Ministry of Finance, Ministry of Trade, State Bank, General Department of Land Administration, General Department of Customs, and relevant provincial People's Committees to address emerging issues, resolve enterprise concerns, and propose policies and measures to improve the investment environment.

Article 20.

1. The inspection of enterprise activities aims to support enterprises in resolving difficulties, handling emerging issues, and complying with the provisions of the Investment License and relevant laws. Inspections must comply with the following regulations:

Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).The provincial People's Committee or the Provincial Industrial Park Management Board (for enterprises within industrial parks) shall develop plans and organize regular inspections to assess compliance with the Investment License and evaluate the effectiveness of enterprise operations.

Ministries and government agencies shall develop plans and organize specialized inspections to assess compliance with laws related to their respective areas of management.

Relevant state agencies shall conduct unscheduled inspections when enterprises show signs of violating laws or when incidents occur.

2. Inspection agencies shall notify the provincial People's Committee or the Provincial Industrial Park Management Board where the enterprise is located about the inspection plan and content in advance.

Regular and specialized inspections shall be conducted no more than once per year for each enterprise.

3. Agencies conducting regular and specialized inspections shall notify enterprises at least seven working days before the inspection. The inspection period at an enterprise shall not exceed five working days; if a longer inspection period is required, the inspection agency must inform the provincial People's Committee or the Provincial Industrial Park Management Board.

Any arbitrary or unlawful inspection activities that cause inconvenience to enterprises will be handled according to the law. Enterprises have the right to lodge complaints if they believe the inspection does not comply with legal provisions.

4. Within thirty days after completing the inspection, the inspection agency shall submit a report on the inspection results to the Ministry of Planning and Investment and relevant agencies.

 

CHAPTER V
IMPLEMENTING PROVISIONS

Article 21.

1. This Decree shall take effect fifteen days from the date of signature.

2. In cases where there are differing provisions between this Decree and other Government Decrees concerning foreign investment issued prior to the effective date of this Decree, the provisions of this Decree shall apply.

3. Provisions of ministries, government agencies, and Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).provincial People's Committees that conflict with the provisions of this Decree shall be abolished.

Article 22. Ministers, heads of ministerial-level agencies, heads of government agencies, and Chairpersons of provincial People's Committees directly under the Central Government are responsible for guiding and implementing this Decree.

 

ANNEX I

I. LIST OF SPECIAL INVESTMENT ENCOURAGEMENT PROJECTS

1. Projects exporting 100% products;

2. Projects producing new high-quality seeds and hybrid seeds meeting international standards and having high economic efficiency;

3. Projects processing agricultural, forestry, and aquatic products for export from domestic raw materials with high added value and high labor intensity;

4. Projects in the list of encouraged investment sectors in encouraged investment areas;

5. Projects producing new materials, rare materials; projects applying new biotechnology, electronic technology, and new technologies for manufacturing telecommunications equipment; computer technology;

6. Export processing enterprises, high-tech industrial enterprises in industrial parks, export processing zones, and high-tech zones;

7. Projects treating pollution and protecting the environment, processing waste;

8. Projects invested under BOT, BTO, BT contracts.

 

II. LIST OF INVESTMENT ENCOURAGEMENT PROJECTS

1. Agriculture, Forestry, Fisheries Sector:

Processing agricultural, forestry, and aquatic products for export;

Food preservation technology; post-harvest agricultural product preservation; application of biological technology and methods in agriculture, forestry, and fisheries;

Producing highly effective pesticides and fungicides safe for humans, animals, and the environment;

Manufacturing agricultural machinery and equipment;

Projects employing many workers and effectively utilizing natural resources available in Vietnam.

2. Industry Sector:

Exploration, exploitation, and deep processing of minerals;

Development of petrochemical industry;

Production of high-grade steel, alloys, colored metals, special metals, steel billets, expanded iron for industrial use;

Production of metalworking machine tools;

Production of automobile and motorcycle parts; production and assembly of construction machinery and motorcycles;

Production of advanced diesel engines and power, hydraulic, and pressure equipment parts;

Shipbuilding; production of parts and accessories for transport and fishing vessels;

Production of equipment and components for oil and gas exploration, energy mines; production of large lifting equipment;

Precision mechanical equipment manufacturing; mold production;

Wastewater treatment equipment production.

Medium and high voltage electrical equipment production;

Production of basic chemicals, pure chemicals, dyes, and specialty chemicals;

Production of special cement, composite materials, high-performance soundproofing, insulating, and heat-resistant materials, wood-replacement synthetic materials;

Production of various types of yarns and fabrics for export, special fabrics for industrial use;

Production of high-quality raw materials for footwear, clothing exports;

Production of high-end packaging for export goods;

Pharmaceutical raw material production;

Production of pharmaceuticals meeting international GMP standards; production of new drugs using biotechnology;

 

III. LIST OF SECTORS WITH CONDITIONS FOR INVESTMENT

1. Investment in the form of joint ventures or business cooperation contracts:

Construction, operation of international telecommunications networks, domestic telecommunications (only to be carried out under joint business contracts).

Exploitation, processing of oil and gas, rare minerals;

Construction, operation of industrial park infrastructure, export processing zones, high-tech parks;

Construction business;

Air, rail, sea freight transport; public passenger transport; construction of airports, railway stations (BOT, BTO, BT projects have separate regulations);

Cement, steel production;

Production of industrial explosives;

Planting forests, long-term industrial crops;

Tourism travel services;

Culture, sports, entertainment.

2. Products must ensure that at least 80% are exported:

Industrial products for which domestic production has met the requirements in terms of quantity and quality as announced by the Ministry of Planning and Investment during each period.

3. Investment areas must be linked with raw material development:

Milk production, processing;

Vegetable oil, sugar cane production;

Wood processing.

 

IV. LIST OF AREAS NOT ISSUING INVESTMENT LICENSES

1. Projects causing harm to national security, defense, and public interests;

2. Projects damaging historical, cultural relics, and Vietnamese traditional customs;

3. Projects harming the ecological environment; projects handling hazardous waste imported from outside Vietnam;

4. Projects producing dangerous chemicals or using prohibited harmful agents according to international treaties.

 

V. LIST OF ENCOURAGED INVESTMENT AREAS

A. Mountainous, remote, and far-flung areas

I. Northern mountainous and midland regions:

1. Ha Giang;

2. Tuyen Quang;

3. Cao Bang;

4. Lang Son;

5. Lai Chau;

6. Lao Cai;

7. Son La;

8. Yen Bai;

9. Bac Can;

10. Thai Nguyen;

11. Hoa Binh;

12. Quang Ninh: Bac Che, Binh Lieu, Quang Ha, Hoang Bo, Cam Pha, Tien Yen, Dong Trieu, Hai Ninh districts;

13. Phu Tho;

14. Bac Giang.

II. Red River Delta:

1. Hai Duong: Chi Linh district;

2. Ninh Binh: Nho Quan, Yen Mo, Gia Vien districts.

III. Former Four Regions:

1. Thanh Hoa: Lang Chan, Thuan Xuan, Quan Hoa, Ba Thoc, Ngoc Lac, Nhu Xuan, Cam Thuy, Thach Thanh districts;

2. Nghe An: Ky Son, Tuong Duong, Con Cuong, Quy Chau, Que Phong, Quy Hop, Nghia Dan, Anh Son, Tan Ky, Thanh Chuong districts;

3. Ha Tinh;

4. Quang Binh: except Dong Hoi city;

5. Quang Tri: except Dong Ha city;

6. Thua Thien-Hue: except Hue city.

IVCoastal Central Region:

1. Quang Nam: except Tam Ky city;

2. Quang Ngai: except Quang Ngai city;

3. Binh Dinh: except Quy Nhon city;

5. Phu Yen: except Tuy Hoa city;

6. Khanh Hoa: Khanh Son, Khanh Vinh districts;

7. Binh Thuan: except Phan Thiet city;

8. Ninh Thuan: except Phan Rang city.

V. Western Highlands:

1. Gia Lai;

2. Kon Tum;

3. Dak Lak;

4. Lam Dong.

VI. Southeastern Region:

1. Binh Phuoc;

2. Dong Nai: Tan Phu, Xuan Loc, Dinh Quan districts.

VII. Mekong Delta:

1. Long An: except Long An city;

2. Dong Thap;

3. Tien Giang: except My Tho city;

4. An Giang;

5. Vinh Long;

6. Ben Tre;

7. Tra Vinh;

8. Kien Giang;

9. Can Tho: except Can Tho city;

10. Soc Trang;

11. Bac Lieu;

12. Ca Mau.

B. Areas with Difficult Economic-Social Conditions

(Excluding the counties listed in Section A)

I. Northern mountainous and midland regions:

1. Quang Ninh: except Ha Long city, Cam Pha city, Uong Bi city, Mong Cai city, and the counties listed in Section A;

2. Vinh Phuc: except Vinh Phuc city and the counties listed in Section A;

3. Bac Ninh: Quet Vo, Yen Phong districts;

II. Red River Delta:

1. Hanoi City: Soc Son district;

2. Hai Phong: Vinh Bao, Tien Lang districts;

3. Ha Tay: Ba Vi, My Duc, Phu Tho, Quoc Oai, Thach That, Ung Hoa districts;

4. Hung Yen;

5. Hai Duong: except Hai Duong city;

5. Thai Binh;

6. Ha Nam;

7. Nam Dinh;

8. Ninh Binh: except Ninh Binh city and the counties listed in Section A.

III. Former Four Regions:

1. Thanh Hoa: except Thanh Hoa city, Sam Son city, Bim Son city, and the counties listed in Section A;

2. Nghe An: except Vinh city and the counties listed in Section A;

3. Ha Tinh: except Ha Tinh city and the counties listed in Section A;

4. Quang Binh: except Dong Hoi city;

5. Quang Tri: except Dong Ha city;

6. Thua Thien-Hue: except Hue city;

IV. Coastal Central Region:

1. Da Nang City: except Hai Chau and Son Tra districts;

2. Quang Nam: except Tam Ky city;

3. Quang Ngai: except Quang Ngai city;;

4. Binh Dinh: except Quy Nhon city;

5. Phu Yen: except Tuy Hoa city;

6. Khanh Hoa: except Nha Trang city and the counties listed in Section A;

7. Ninh Thuan: except Phan Rang city;

8. Binh Thuan: except Phan Thiet city.

V. Western Highlands:

Excluding provinces listed in Section A.

VI. Southeastern Region:

1. Ho Chi Minh City: Cu Chi, Can Gio districts;

2. Binh Duong: Ben Cat, Tan Uyen districts;

3. Tay Ninh: except Tay Ninh city;

4. Ba Ria-Vung Tau: Long Dat, Xuyen Moc districts.

VII. Mekong Delta:

1. Long An: except Tan An city;;

2. Tien Giang: except My Tho city;

3. Can Tho: except Can Tho city.

 

ANNEX II

A. LIST OF MACHINERY, EQUIPMENT, AND TRANSPORTATION MEANS EXEMPT FROM IMPORT TAXES TO CREATE FIXED ASSETS FOR FOREIGN-INVESTED ENTERPRISES AND PARTIES TO JOINT BUSINESS CONTRACTS

1. Main machinery and equipment belonging to production technology lines including:

Production machinery and equipment; spare parts, components, accessories accompanying for installation of the system; molds accompanying machinery and production tools... to complete production activities as specified in the investment license.

2. Auxiliary machinery and equipment belonging to production technology lines including:

1. Electrical system: all machinery and materials for installing a complete electrical system.

2. Water supply and drainage system: all machinery and materials for installing a complete water supply and drainage system, wastewater treatment.

3. Lighting system: all machinery and materials for installing a complete lighting system.

4. Air conditioning and ventilation systems in production areas.

5. Laboratory equipment.

6. Fire prevention and control equipment, lightning protection equipment, occupational safety equipment...

7. Communication system.

8. Machinery and equipment necessary for product design or production management.

3. Specialized transportation means within production technology lines including:

1. Transportation means specialized for production activities as specified in the investment license.

2. Transportation means for transporting raw materials and products within the production technology line.

B. LIST OF GROUPS OF EQUIPMENT EXEMPT FROM ONCE-OFF IMPORT TAX FOR HOTEL BUSINESSES, OFFICE-APARTMENT RENTAL, RESIDENTIAL HOUSING, COMMERCE CENTERS, TECHNICAL SERVICES, SUPERMARKETS, GOLF COURSES, TOURIST AREAS, SPORTS AREAS, ENTERTAINMENT AREAS, HEALTH CARE FACILITIES, EDUCATIONAL INSTITUTIONS, CULTURAL INSTITUTIONS, FINANCIAL INSTITUTIONS, BANKS, INSURANCE COMPANIES, AUDIT FIRMS, AND CONSULTING SERVICES

1. Office equipment (computers, printers, fax machines, telex machines, photocopiers, desks, chairs, filing cabinets...).

2. Living room equipment (tables, chairs, carpets, decorative items...).

3. Kitchen, dining room, restaurant, and bar equipment (various types of stoves, microwave ovens, exhaust hoods, air purifiers, cooking utensils, glasses, plates, cups, bowls...).

4. Hotel room and interior decoration equipment (beds, wardrobes, tables, chairs, televisions, refrigerators, telephones, paintings, statues, carpets...).

5. Audiovisual equipment (cassette players, amplifiers, speakers, video equipment, microphones...).

6. Sanitary equipment (bathtubs, toilets, washbasins, installation materials for sanitary systems, mirrors...).

7. Various water supply systems (pumps, water filters, water meters, boilers...).

8. Air conditioning and ventilation systems (central or local air conditioning units and matching spare parts...).

9. Fire prevention and firefighting systems.

10. Electrical and lighting systems (various types of lamps, spotlights...).

11. Waste processing and sewage treatment systems.

12. Communication information systems.

13. Transportation systems (elevators, electric vehicles, various types of carts).

14. Laundry systems.

15. Security systems.

16. Sports and recreational equipment, swimming pools, tennis courts, hair salons, dance halls, karaoke rooms, entertainment facilities, physical therapy equipment.

17. Equipment related to lawn care (lawn mowers, pesticide sprayers...).

18. Water spray, irrigation, and drainage systems.

19. Golf equipment (gloves, golf clubs, golf balls...).

20. Equipment for sports and recreational areas.

21. Medical equipment, laboratory equipment, and tools.

22. Teaching and learning equipment (including desks, chairs, blackboards, teaching aids, laboratory equipment...).

23. Spare parts accompanying the machinery and equipment mentioned above.

24. Various types of machinery and equipment specifically for banking and financial enterprises (safe deposit boxes, various types of computers, cash counters, counterfeit money detection systems, information systems, security equipment, money transport vehicles)./