Circular No. 169/2015/TT-BTC guides the exemption from import tax for spare parts and components to produce and assemble public passenger transport buses by bus using domestic spare parts and components that have not yet been produced according to Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister.

CIRCULAR

Guidelines on exemption from import tax for spare parts and components for manufacturing and assembling public passenger transport vehicles by bus type that have not yet been produced domestically according to Decision No. 13/2015/QĐ-TTg dated May 5, 2015 of the Prime Minister

Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to Decree No.Decree No. 87/2010/NĐ-CPdated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax and Import Tax;

Pursuant to Decree No.215/2013/NĐ-CPdated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Prime Minister issues this Decision amending and supplementing certain Articles of Decision No.Decision No. 13/2015/QĐ-TTgdated May 5, 2015 of the Prime Minister on mechanisms and policies to encourage the development of public passenger transport by bus;

At the proposal of the Director of the Policy Department;

The Minister of Finance issues this Circular guiding the exemption from import tax for spare parts and components for manufacturing and assembling public passenger transport vehicles by bus type that have not yet been produced domestically according to Decision No.Decision No. 13/2015/QĐ-TTgdated May 5, 2015 of the Prime Minister (Decision No. 13/2015/QĐ-TTg).

Article 1. Scope of Regulation

Article 1. This Circular guides the exemption from import tax for spare parts and components imported of types that have not yet been produced domestically for projects manufacturing and assembling public passenger transport vehicles by bus.

Clause 2. Components (including individual parts, assemblies of parts, sub-assemblies) referred to in Clause 1 of Article 1 of this Circular are products that are complete but not yet assembled or not yet complete products but already possess the basic characteristics of a complete product.

Clause 3. Spare parts referred to in Clause 1 of Article 1 of this Circular are components or assemblies of components.

Article 2. Applicability

Article 2. Organizations and individuals importing spare parts and components of types that have not yet been produced domestically for manufacturing and assembling public passenger transport vehicles by bus.

Clause 2. Organizations and individuals importing on commission or winning bids to import spare parts and components of types that have not yet been produced domestically to supply for projects manufacturing and assembling public passenger transport vehicles by bus as stipulated in Clause 1 of Article 1 of this Circular.

Article 3. Conditions for Application

Clause 1. Projects manufacturing and assembling public passenger transport vehicles by bus approved by competent authorities in accordance with point b, Clause 1 of Article 8 of Decision No. 13/2015/QĐ-TTg.

Clause 2. Imported spare parts and components serving projects manufacturing and assembling public passenger transport vehicles by bus do not belong to the list of spare parts and components for manufacturing and assembling public passenger transport vehicles by bus that have already been produced domestically as prescribed by competent state agencies in Clause 3 of Article 9 of Decision No. 13/2015/QĐ-TTg.

Article 4. Documents and procedures for exemption from import tax

Clause 1. Goods referred to in Clause 1 of Article 1 and Clause 2 of Article 5 of this Circular must be registered in the list of goods imported duty-free.

Clause 2. Registration of the list of goods imported duty-free; documents and procedures for exemption from import tax; reporting and inspection of the use of duty-free imported goods for spare parts and components for manufacturing and assembling public passenger transport vehicles by bus shall be carried out in accordance with Articles 104, 105, and 106 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures; customs supervision; export tax and import tax and management of tax on exported and imported goods.

Clause 3. In addition to the duty-free documents as prescribed, the project owner must submit one copy of the approval document of the competent authority as stipulated in point b, Clause 1 of Article 8 of Decision No. 13/2015/QĐ-TTg.

Article 5. Effective Date

Article 21. This Circular takes effect from December 21, 2015.

Clause 2. Imported spare parts and components for serving projects manufacturing and assembling public passenger transport vehicles by bus declared in customs declarations from July 1, 2015 to before the date this Circular takes effect, if they meet the conditions prescribed in this Circular, will be exempted from import tax according to Clause 1 of Article 5 of Decision No. 13/2015/QĐ-TTg and the guidance provided in this Circular.