Circular No. 201/2010/TT-BTC stipulates the preferential import tax rate for materials and equipment imported to serve projects manufacturing light non-fired building material production equipment and cement-clay brick production with a capacity of 7 million standard pieces per year or more.

CIRCULAR

Prescribing the preferential import tax rate for materials and equipment imported to serve projects manufacturing non-fired building material production equipment and cement-clay brick production with a capacity of 7 million standard bricks per year or more

equipment imported for the project to manufacture production equipment for lightweight non-fired building materials and cement-clay brick production with a capacity of seven million standard bricks per year or more

non-fired building materials and cement-aggregate brick production

with a capacity of 7 million standard bricks per year or more

______________________

Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;

Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff List by commodity group subject to taxation and tariff range for each commodity group, and the Preferential Import Tariff List by commodity group subject to taxation and preferential tariff range for each commodity group;

Pursuant to Resolution No. 830/2009/UBTV12 dated October 17, 2009 of the Standing Committee of the National Assembly on amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 and Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008;

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 567/QĐ-TTg dated April 28, 2010 of the Prime Minister approving the Program on the Development of Non-Fired Building Materials until 2020;

The Ministry of Finance prescribes the preferential import tax rate for materials and equipment imported to serve projects manufacturing non-fired building material production equipment and cement-clay brick production with a capacity of 7 million standard bricks per year or more as follows:

Article 1. Scope of application

This Circular applies to projects manufacturing non-fired building material production equipment including autoclaved aerated concrete blocks, foam concrete blocks, and cement-clay brick production with a capacity of 7 million standard bricks per year or more as stipulated in Decision No. 567/QĐ-TTg dated April 28, 2010 of the Prime Minister.

Article 2. Preferential import tax rate

Apply a preferential import tax rate of 0% for materials and equipment that are not domestically produced to serve projects manufacturing non-fired building material production equipment including autoclaved aerated concrete blocks, foam concrete blocks, and cement-clay brick production with a capacity of 7 million standard bricks per year or more as specified in the attached list of this Circular.

Article 3. Implementation Organization

1. Enterprises importing or entrusting others to import must commit to using the materials and equipment for the intended purpose of serving projects manufacturing non-fired building material production equipment and cement-clay brick production with a capacity of 7 million standard bricks per year or more. In cases where they are used for other purposes, the imported materials and equipment shall be subject to the preferential import tax rate prescribed at the time of customs declaration for imported goods with the Customs authority and shall be subject to back payment of taxes according to current regulations.

2. Enterprises importing or entrusting others to import must have a confirmation letter from the specialized management agency regarding the imported materials and equipment serving projects manufacturing non-fired building material production equipment. The confirmation letter shall be made in two copies, one copy to be submitted by the importing enterprise to the Customs authority when handling import procedures, and one copy to be kept by the importing enterprise. The specialized management agency is the Ministry of Construction or the Department of Construction, which shall bear responsibility under the law for their confirmation.

3. The import procedures, consignment import procedures, reports, and settlement of materials and equipment imported to serve projects manufacturing non-fired building material production equipment shall be carried out in accordance with the Circular of the Ministry of Finance guiding the procedures, customs inspection and supervision, export-import tax, and tax administration for imported goods.

Article 4. Effective date

This Circular takes effect 45 days from the date of signature./.