Decision No. 227/2001/QD-BKH issues the List of Domestic Construction Materials Already Produced, aiming to distinguish materials not yet produced for tax exemption on imports for foreign-invested enterprises and joint ventures. This decision takes effect from the date of issuance and applies to import declarations from the date when Decree No. 24/2000/ND-CP comes into force.
适用范围
Foreign-invested enterprises and joint ventures.
要点
- Foreign-invested enterprises and joint ventures → are exempted from import tax on construction materials listed as already produced when importing to create fixed assets.
- Construction materials → include input raw materials (excluding machinery, technological equipment, and production materials).
- During the use of the List, if there are inconsistent opinions between customs authorities and enterprises, the customs authorities will coordinate with the local Department of Planning and Investment to resolve.
- If there are difficulties, the General Customs Department will recommend the Ministry of Planning and Investment to consider supplementing or amending the List.
- This decision takes effect fifteen days after the date of issuance.
🌐 本文件的社会影响
- Positive impact: Helps enterprises save import costs, enhance the use of domestic construction materials.
- Negative impact: May cause difficulties in customs control and management if the List is not updated regularly.
❓ 常见问题
Which enterprises can benefit from this Decision?
Foreign-invested enterprises and joint ventures can benefit when importing construction materials listed as already produced to create fixed assets.
What construction materials are exempted from import tax under this Decision?
Construction materials include input raw materials (excluding machinery, technological equipment, and production materials) for creating fixed assets for foreign-invested enterprises and joint ventures.
When does this Decision take effect?
This Decision takes effect fifteen days after the date of issuance and applies to import declarations from the date when Decree No. 24/2000/ND-CP comes into force.
In case of inconsistent opinions between customs authorities and enterprises, how should it be resolved?
The customs authorities will coordinate with the local Department of Planning and Investment to examine and resolve. In cases of unresolved issues, the General Customs Department will recommend the Ministry of Planning and Investment to consider supplementing or amending the List.
To which enterprises does this Decision apply?
This Decision only applies to foreign-invested enterprises and joint ventures.
全文
Pursuant to …;
Issuing the List of Construction Materials Produced Domestically
___________________________
THE MINISTER OF PLANNING AND INVESTMENT
Pursuant to the Decree No. 75/CP dated November 1, 1995 of the Government stipulating the functions, tasks, and powers of the Ministry of Planning and Investment.
Pursuant to the Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government detailing the implementation of the Law on Foreign Investment Amendment.
Pursuant to Circular No. 1360/VPCP-QHQT of the Government Office dated April 6, 2001, the Prime Minister instructs the Ministry of Planning and Investment to issue the List of Construction Materials Not Yet Produced Domestically for specific guidance on the provisions set forth in Point d, Clause 1, Article 57 of the Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government.
After obtaining the consensus opinions of relevant ministries and sectors,
DECISION:
Article 1. Attached hereto is the List of Construction Materials Produced Domestically issued pursuant to this Decision to serve as a basis for distinguishing construction materials not yet produced domestically to be exempted from import tax when imported to form fixed assets of foreign-invested enterprises and joint ventures as specified in Point d, Clause 1, Article 57 of the Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government.
Article 2. Construction materials refer to input raw materials (excluding machinery, technological equipment, and production materials) used to build fixed assets of foreign-invested enterprises and joint ventures as stipulated in the Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government.
Article 3. During the use of the List, if there are inconsistent opinions between customs authorities and enterprises, the customs authorities shall coordinate with local planning and investment departments to examine and resolve. In case of unresolved issues, the General Department of Customs shall recommend the Ministry of Planning and Investment to consider supplementing or amending the List.
Article 4. This Decision takes effect fifteen days from the date of signature and applies to import declarations of goods subject to adjustment under this Decision from the date the Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government comes into force.
关系图
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