Circular No. 14/2017/TT-BKHCN stipulates criteria for determining transportation vehicles; machinery, equipment, spare parts, specialized materials, and the list of scientific documents specified in Clause 2, Article 40 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax, Import Tax.

CIRCULAR

Regulations on criteria for determining transportation vehicles; machinery, equipment, spare parts, specialized materials and list of scientific literature, books, magazines as stipulated in Clause 2, Article 40 of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and measures to implement the Law on Export Tax, Import Tax  95/2017/NĐ-CP dated August 16, 2017 of the Government on functions, tasks, powers and organizational structure

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port taxJune 2024;At the proposal of the Director of the Department of Inspection, Appraisal and Technology Management and the Director of the Legal Department;June 2024;The Minister of Science and Technology issues this Circular regulating criteria for determining transportation vehicles; machinery, equipment, spare parts, specialized materials and list of scientific literature, books, magazines as stipulated in Clause 2, Article 40 of Decree No. 134/2016/NĐ-CP of the Government dated September 1, 2016 detailing certain provisions and measures to implement the Law on Export Tax, Import Tax, specifically as follows:

a) Criteria for determining:June 2024;- Transportation vehicles specialized in production lines used directly for the production activities of investment projects;June 2024;- Transportation vehicles specialized necessary for oil and gas activities;experiments,- Transportation vehicles in production lines serving directly shipbuilding activities;Pursuant to Decree No. 24/2018/NĐ-CP dated February 27, 2018 of the Government on handling complaints and reports in the fields of labor, vocational education, dispatching Vietnamese workers abroad under contracts, employment, occupational safety and health;- Machinery, equipment, spare parts, specialized materials used directly for scientific research and technological development;Family Planning) for consideration and resolution./.- Machinery, equipment, spare parts, specialized materials used directly for technology incubation activities, science and technology business incubation;rime Minister c- Machinery, equipment, spare parts, specialized materials used directly for technological innovation.Family Planning) for consideration and resolution./.Article 2. Effectiveness and Implementation

Article 1. Scope of Regulation and Applicability

b) List of scientific literature, books, magazines specialized used directly for scientific research, technological development, technology incubation activities, science and technology business incubation, technological innovation.

This Circular applies to agencies, organizations, and individuals related to the import of transportation vehicles; machinery, equipment, spare parts, specialized materials; scientific literature, books, magazines as stipulated in Clause 1 of this Article.

1. Transportation vehicles regulated in this Circular shall be imported for use in accordance with their intended purpose for oil and gas activities; to form fixed assets serving production activities of investment projects or shipbuilding activities.

2. Machinery, equipment, spare parts, specialized materials regulated in this Circular shall be imported for use in accordance with their intended purpose to serve scientific research, technological development; technology incubation activities, science and technology business incubation; technological innovation.

3. Scientific literature, books, magazines specialized regulated in this Circular shall be imported for use in accordance with their intended purpose to serve scientific research, technological development; technology incubation activities, science and technology business incubation; technological innovation.

4. Transportation vehicles; machinery, equipment, spare parts, specialized materials regulated in this Circular must meet requirements for safety, energy efficiency, and environmental protection according to current laws.

5. Based on the List of Domestic Products Already Produced issued by the Ministry of Planning and Investment pursuant to Clause 1, Article 40 of Decree No. 134/2016/NĐ-CP to determine transportation vehicles; machinery, equipment, spare parts, specialized materials imported that have not yet been produced domestically.

- Machinery, equipment, spare parts, specialized materials directly used for developing technology incubation activities and science and technology business incubation;

- Machinery, equipment, spare parts, specialized materials directly used for technological innovation;

b) The list of specialized documents, books, scientific magazines directly used for scientific research, technological development, science and technology business incubation, and technological innovation;

2. Scope of application.

This Circular applies to agencies, organizations, and individuals related to the import of transportation means; machinery, equipment, spare parts, specialized materials; and scientific documents, books, magazines specified in Clause 1 of this Article.

Article 3. General Provisions

1. Transportation means prescribed in this Circular shall be imported for use in accordance with their intended purposes for oil and gas activities; to create fixed assets serving production activities of investment projects or shipbuilding activities.

2. Machinery, equipment, spare parts, specialized materials prescribed in this Circular shall be imported for use in accordance with their intended purposes to serve scientific research, technological development; to develop technology incubation activities and science and technology business incubation; and technological innovation.

3. Specialized scientific documents, books, magazines prescribed in this Circular shall be imported for use in accordance with their intended purposes to serve scientific research, technological development; science and technology business incubation; and technological innovation.

4. Transportation means; machinery, equipment, spare parts, specialized materials prescribed in this Circular must comply with current legal requirements on safety, energy efficiency, and environmental protection.

5. Based on the List of Domestic Products Already Produced issued by the Ministry of Planning and Investment pursuant to Clause 1 of Article 40 of Decree No. 134/2016/NĐ-CP to determine transportation means; machinery, equipment, spare parts, specialized materials imported because they have not yet been produced domestically.

Article 3. Criteria for determining specialized transport equipment directly used in production lines of investment projects

Specialized transport equipment directly used in production lines of investment projects must meet the following criteria:

1. Various types of vehicles and mobile equipment, with or without engines, having specific structures or special equipment installed according to the field of operation to perform certain functions beyond ordinary transportation functions.

2. Included in the list of machinery and equipment of the investment project approved by the investor in accordance with the provisions of the law.

3. Arranged and installed according to the technological diagram and process to ensure that the production line operates and runs synchronously and completely.

4. Having construction and technical features meeting the requirements of the production line consistent with the objectives and capacity scale of the investment project.

5. Used directly in the production line, not performing other transportation functions. If moved outside the installation area of the production line, it shall only move along predetermined routes and spaces according to the project's operational objectives.

Article 4. Criteria for determining necessary specialized transport equipment for oil and gas activities

Necessary specialized transport equipment for oil and gas activities must meet the criteria specified in Clause 1 and Clause 2 of Article 3 of this Circular and the following criteria:

1. Used to serve exploration, development, and exploitation of oil and gas fields, including direct support activities for these operations.

2. In cases of transporting oil and gas products: equipped with compartments and special devices to safely transport various forms of oil and gas products.

Article 5. Criteria for determining transport equipment in production lines directly serving shipbuilding activities

Transport equipment in production lines directly serving shipbuilding activities must meet the criteria specified in Clause 2, Clause 3, and Clause 4 of Article 3 of this Circular and the following criteria:

1. Used to transport ship components and sub-assemblies between workshops within a shipyard and between different shipyards.

2. Having specific structures and equipment exclusively for use in shipbuilding activities.

Article 6. Criteria for determining specialized machinery, equipment, spare parts, and materials directly used for scientific research and technological development

Specialized machinery, equipment, spare parts, and materials directly used for scientific research and technological development must meet the following criteria:

1. Having specific construction according to professional requirements or special features according to the field for direct use in scientific research and technological development.

2. Included in the list of machinery and equipment to implement science and technology tasks for scientific research and technological development approved by the competent authority (for science and technology tasks funded by state budget); approved by the investor (for science and technology tasks not funded by state budget).

Article 7. Criteria for determining machinery, equipment, spare parts, and materials specifically used directly to develop technology incubation activities and science and technology business incubation activities.

Machinery, equipment, spare parts, and materials specifically used directly for developing technology incubation activities and science and technology business incubation activities must meet the following criteria:

1. They must be used directly for developing technology incubation activities at technology incubation facilities; and for developing science and technology business incubation activities at science and technology business incubation facilities.

2. They must belong to the list of machinery, equipment, spare parts, and materials to implement scientific and technological tasks of technology incubation facilities and science and technology business incubation facilities that have been approved by the competent authority (for scientific and technological tasks funded by state budget); or approved by the investor (for scientific and technological tasks not funded by state budget).

Article 8. Criteria for determining machinery, equipment, spare parts, and materials specifically used directly for technological innovation.

1. Machinery and equipment specifically used directly for technological innovation must meet the following criteria:

a) They must belong to the list of machinery and equipment to implement scientific and technological tasks or technological innovation investment projects that have been approved by the competent authority (for scientific and technological tasks and technological innovation investment projects funded by state budget); or approved by the investor (for scientific and technological tasks and technological innovation investment projects not funded by state budget);

b) They must have a structure, technical features, and capacity scale suitable for the technological innovation objectives;

c) They must be used directly for technological innovation activities aimed at achieving one or more of the following goals: improving production capacity; improving efficiency; creating new products; improving product technical characteristics; enhancing product quality; reducing production costs per unit product; reducing waste and emissions per unit product.

2. Spare parts and materials specifically used directly for technological innovation must meet one of the following criteria:

a) They must be used directly for technological innovation activities aimed at achieving one or more of the following goals: creating new products; improving product technical characteristics; enhancing product quality;

b) They must be used to serve experimental production, initial production of new products (for specialized materials).

Article 9. List of scientific literature, books, and scientific journals specifically used directly for scientific research, technological development, science and technology business incubation, and technological innovation (hereinafter referred to as scientific literature).

1. The list of scientific literature includes:

a) Scientific and technological books;

b) Scientific and technological newspapers;

c) Scientific and technological journals;

d) Proceedings of scientific conferences and seminars;

đ) Reports on scientific and technological research results;

e) Intellectual property documents, technical standards, and regulations;

g) Doctoral and master's theses;

h) Design and engineering documents;

i) Specialized course textbooks and lectures;

k) Scientific and technological databases;

l) Software serving research and management of science and technology.

2. The scientific literature mentioned in Clause 1 of this Article must contain content within the fields of science and technology according to the current classification table of research fields issued by the Ministry of Science and Technology and must be used directly for implementing scientific research tasks, technological development; science and technology business incubation; and technological innovation.

Article 10. Implementation Organization

1. Ministries, ministerial-level agencies, government agencies, provincial People's Committees, and centrally governed city People's Committees are responsible for implementing this Circular.

2. Heads of units under the Ministry of Science and Technology are responsible for organizing the implementation, guiding, and supervising the implementation of the provisions of this Circular.

3. In the process of implementation, if any difficulties arise, relevant agencies, organizations, and individuals are requested to promptly report to the Ministry of Science and Technology for study and amendment.

Article 11. Effective Date

1. This Circular takes effect from June 1, 2018.

2. This Circular replaces Circular No. 01/2014/TT-BKHCN dated February 18, 2014, of the Ministry of Science and Technology guiding the determination of specialized transportation equipment in technological production lines.