Circular No. 14/2015/TT-BKHĐT promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced.

Circular No. 14/2015/TT-BKHĐT promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced. This document identifies objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.

Document No.14/2015/TT-BKHĐT
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Văn Hiếu — Thứ trưởng
Updated24/06/2026
SectorInvestment Planning
FieldUncategorized
Issued date17/11/2015
Effective date01/01/2016
Expiry date15/05/2018
StatusExpired
✦ Smart summary

Circular No. 14/2015/TT-BKHĐT promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced. This document identifies objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.

Key points

  • The Ministry of Planning and Investment promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced.
  • Domestic products listed in these Lists shall be uniformly applied without regard to the purpose of use, except for specialized goods.
  • Specialized goods must meet specific technical standards when used.
  • This Circular takes effect from January 1, 2016, and replaces Circular No. 04/2012/TT-BKHĐT.
  • These Lists serve as the basis for identifying objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.

🌐 Social impact of this document

  • Domestic enterprises will benefit from using goods listed in these Lists to avoid value-added tax and import tax.
  • However, enterprises must comply with specific technical standards for specialized goods.

❓ Frequently asked questions

What taxes are enterprises exempted from when using goods listed in the Lists?

Enterprises are exempted from value-added tax and import tax on domestic products listed in the Lists.

Which goods need to meet specific technical standards?

Specialized goods must meet specific technical standards when used, as specified in specialized certificates.

When does this Circular take effect?

This Circular takes effect from January 1, 2016.

On what basis are the Lists issued?

These Lists are issued based on the criteria for identifying objects not subject to value-added tax and exempted from import tax according to relevant Decrees and Resolutions.

Which Circular does this Circular replace?

Circular No. 14/2015/TT-BKHĐT replaces Circular No. 04/2012/TT-BKHĐT.

Full text

MINISTRY OF PLANNING AND INVESTMENT

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 14/2015/TT-BKHĐT
Hanoi, November 17, 2015

CIRCULAR

Issued Domestic air passenger transport service on regular basic economy classlist of machinery, equipment, spare parts, specialized transportation vehicles, raw materials, supplies, components, semi-finished products domestically produced

___________________________ 

Pursuant to DecreeNo. 116/2008/NĐ-CP dated November 14, 2008 of the Government"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation.""4. As of March 31, 2021, credit card issuers that issue cards with BINs issued by the State Bank of Vietnam must comply with the Domestic Chip Card Standard."onof the State Treasury;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP of the Ministry of Planning and Investmentpolicies h) Circular No. 05/2020/TT-BKHĐT dated June 30, 2020 of the Minister of Planning and Investment amending and supplementing some articles of Circular No. 04/2017/TT-BKHĐT dated November 15, 2017 of the Ministry of Planning and Investment detailing the selection of contractors through the National Procurement Network System.

Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Taxi organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.At the request of the Inspectorate of theThis Circular stipulates provisions on receiving citizens, handling and resolving complaints, reports, petitions, and reflections of the Ministry of Information and Communications including: citizen reception work; receiving, handling, and resolving complaints, reports, petitions, and reflections; management of complaint and report resolution work and reporting systems.i Pursuant to Decree No. 11/2020/NĐ-CP dated October 15, 2020 of the Government detailing implementation of certain provisions and measures for organizing the implementation of the Law on Petitions;No. INDUSTRIAL EXPLOSIVES - TNP1 EXPLOSIVESonuctionrime Minister cimportrime Minister cu number 45/2005/QH11;11;

Pursuant to DecreeNo. 209/2013/NĐ-CP datedy December 18, 2013 of the Government"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."implementation of certain provisions of the Medical Examination and Treatment Law;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSManaged by the central government.No. ding the Law on Value Added TaxNo. 13/2008/QH12;

/2013/QĐ-TTgNo. Decision No. 13/2015/QĐ-TTg dated May 5, 201515 of the Prime Minister"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."nh government on mechanisms and policies to encourage the developmentdevelopmentof public passenger transport by bus;

12 ||| and Investmentpolicies of the Ministry of Planning and Investment promulgates the List of machinery, equipment, spare parts, specialized transportation vehicles, raw materials, supplies, components, semi-finished products domestically produced as follows:

Article 1. The following Lists are hereby promulgated together with this Circular:

1. List of domestically produced specialized transportation equipment (Annex I);

2. List of machinery and equipment domestically produced (Annex II);

3. List of domestically produced construction materials (Annex III);

4. List of domestically produced raw materials, materials, spare parts, and replacement components (Annex IV);

5. List of bus components domestically produced (Annex V);

6. List of essential supplies for oil and gas activities domestically produced (Annex VI);

7. List of raw materials, supplies for shipbuilding domestically produced (Annex VII);

8. List of raw materials, supplies directly serving the production of domestic software products (Annex VIII).

Article 2. The Lists issued in Article 1 of this Circular shall serve as the basis for determining the objects not subject to value added tax under Decree No. 209/2013/NĐ-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Value Added Tax; for determining the objects exempt from import tax under Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Export Tax, the Law on Import Tax; and for determining the objects exempt from import tax under Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transport by bus.

Article 3. Domestic products listed in the attached Lists shall be uniformly applied and are not dependent on the purpose of use, except for specialized goods.

Specialized goods as provided for in this Article must meet specific technical standards when in use, as stated in relevant certificates.

Article 4. This Circular takes effect from January 1, 2016 and replaces Circular No. 04/2012/TT-BKHĐT dated August 13, 2012 of the Ministry of Planning and Investment.

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

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Van Hieu

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Circular No. 14/2015/TT-BKHĐT promulgates the List of machinery, equipment, spare parts, specialized transport vehicles, raw materials, materials, components, semi-finished products domestically produced.
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