This Decision issues the List of Domestic Raw Materials and Semi-finished Products Already Produced for exemption from import tax on goods not yet produced domestically. The Decision applies to enterprises and customs authorities.
Scope of application
Enterprises, customs authorities, local Planning and Investment Departments
Key points
- Enterprises are exempted from import tax on raw materials and semi-finished products listed in the issued List.
- Customs authorities shall coordinate with the Planning and Investment Department to resolve any disagreements regarding the use of the List.
- This Decision takes effect fifteen days after the date of issuance and applies to import declarations from the date when Decision No. 176/1999/QĐ-TTg comes into force.
- The List includes various types of raw materials and semi-finished products such as vegetable oils, chemicals, paper, metals, steel, tiles, glass, pig iron, steel, and other construction components.
- Customs authorities are responsible for reviewing and resolving any disagreements between customs authorities and enterprises.
🌐 Social impact of this document
- Enterprises will save import costs for raw materials and semi-finished products listed in the List.
- Customs authorities and local Planning and Investment Departments must strengthen coordination to resolve difficulties quickly.
❓ Frequently asked questions
What raw materials does the List include?
The List includes various types such as vegetable oils, chemicals, paper, metals, steel, tiles, glass, pig iron, steel, and other construction components (see detailed List).
Which raw materials are enterprises exempted from import tax on?
Enterprises are exempted from import tax on raw materials and semi-finished products listed in the issued List (see detailed List).
How does the Customs Authority handle disagreements?
Customs authorities shall coordinate with the local Planning and Investment Department to review and resolve the issue; if the difficulty persists, they shall recommend the Ministry of Planning and Investment to consider decision-making or amend and supplement the List.
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 Decision No. 176/1999/QĐ-TTg comes into force.
What raw materials and semi-finished products does the List include?
The List includes various types such as vegetable oils (crude soybean oil, crude coconut oil), chemicals (hydrochloric acid, sulfuric acid), paper (newsprint rolls or sheets, shoe lining paper), metals (copper raw material, lead ingots), and steel (steel bars, U-shaped, I-shaped, H-shaped, V-shaped steel).
Full text
Pursuant to …;
Issuing the List of Raw Materials,
semi-finished products domestically produced
THE MINISTER OF PLANNING AND INVESTMENT
Pursuant to 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 Decision No. 176/QD-TTg dated August 26, 1999 of the Prime Minister assigning the Ministry of Planning and Investment to issue the List of raw materials and semi-finished products domestically produced;
After receiving consistent opinions from relevant ministries and sectors,
Pursuant to …;
Article 1. Now hereby promulgating with this Decision the List of raw materials and semi-finished products domestically produced as the basis for implementing tax exemption on imported raw materials and semi-finished products not yet domestically produced as provided in Article 1 of Decision No. 176/1999/QĐ-TTg dated August 26, 1999 of the Prime Minister.
Article 2. Raw materials and semi-finished products are collectively referred to as the input raw materials for production lines to produce products of each enterprise.
Article 3. In the course of using the List, if there are inconsistent opinions between customs authorities and enterprises, the customs authority shall coordinate with local Departments of Planning and Investment to examine and resolve. In cases where disputes continue unresolved, the General Department of Customs shall recommend the Ministry of Planning and Investment to make decisions or amend and supplement the List.
Article 4. This Decision takes effect fifteen days from the date of signature and applies to declarations of raw materials and semi-finished products subject to adjustment under this Decision from the date Decision No. 176/1999/QĐ-TTg dated August 26, 1999 of the Prime Minister took effect.
LIST
RAW MATERIALS AND SEMI-FINISHED PRODUCTS DOMESTICALLY PRODUCED
(Annexed to Decision No. 230/2000/QĐ-BKH, dated May 4, 2000)
|
Serial number |
Name of raw material, |
Tariff code |
Specification code |
|
1 |
Crude soybean oil |
1507.10.00 |
|
|
2 |
Soybean semi-finished oil |
1507.90.20 |
|
|
3 |
Crude peanut oil |
1508.10.00 |
|
|
4 |
Peanut semi-finished oil |
1508.90.20 |
|
|
5 |
Crude coconut oil |
1513.11.00 |
Oil in tanks, semi-finished oil on production lines |
|
6 |
Coconut semi-finished oil |
1513.19.20 |
|
|
7 |
Crude sesame oil |
1515.50.10 |
|
|
8 |
Sesame semi-finished oil |
1515.50.20 |
|
|
9 |
Shrimp flavor powder |
2103.90.90 |
|
|
10 |
Table salt |
2501.00.10 |
|
|
11 |
Pyrite concentrate |
2502.00.00 |
FeS2 >= 33% S |
|
12 |
Various types of apatite ore |
2510.10 |
Ca5F(PO4)3 total P2O5>= 24% |
|
13 |
Granite slab |
2516 |
|
|
14 |
Marble slab |
2517.10.90 |
|
|
15 |
Serpentine ore |
2519.90 |
MgOSiO2.2H2O |
|
16 |
Lime |
2522 |
|
|
17 |
Portland cement clinker for producing cement |
2523.10.00 |
PC 30, PC 40, PC 50; Clinker |
|
18 |
Various types of cement |
2523.10.00; 2523.29 |
PC 30, PC 40, PC 50 Bulk and bagged cement (50kg/bag) |
|
19 |
Manganese dioxide |
2602.00.00 |
MnO2 >=68% |
|
20 |
Copper Concentrate |
2603.00.00 |
18-20% Cu |
|
21 |
Various types of zinc ore |
2608.00.00 |
28-30% Zn |
|
22 |
Chromium concentrate |
2610.00.00 |
46% Cr2O3 |
|
23 |
Tungsten concentrate |
2611.00.00 |
65% WO3 |
|
24 |
Titanium concentrate |
2614.00.00 |
TiO2 = 52-54% |
|
25 |
Carbon |
2803.00.10 |
Carbon content >= 98% |
|
26 |
Nitrogen cylinder filling |
2804.30.00 |
Gas Nitrogen > 99.95% liquid Nitrogen > 99.95% |
|
27 |
Oxygen cylinder |
2804.40.00 |
Liquid form O2 > 99.6% |
|
28 |
Chlorine liquid |
2801.10.00 |
Cl2 >= 99.5% |
|
29 |
Hydrochloric acid, Pure hydrochloric acid |
2806.10.00 |
HCl (KT) >= 30%; Pure hydrochloric acid |
|
30 |
Sulfuric acid |
2807.00.10 |
Central-level political-social organizations including: Central Committee of the Vietnam Fatherland Front; General Confederation of Labor Vietnam; Central Youth Union Ho Chi Minh Communist Youth; Central Women's Union Vietnam; Vietnam Veterans Association; Vietnam Farmers' Association2SO4 >= 97% |
|
31 |
Phosphoric acid |
2809.20.00 |
Central-level political-social organizations including: Central Committee of the Vietnam Fatherland Front; General Confederation of Labor Vietnam; Central Youth Union Ho Chi Minh Communist Youth; Central Women's Union Vietnam; Vietnam Veterans Association; Vietnam Farmers' Association3PO4 >=98% |
|
32 |
Aluminum hydroxide |
2818.30.00 |
Al(OH)3 >=63% Al2O3 |
|
33 |
Aluminum sulfate |
2833.22.00 2833.22.00 |
Al2(SO4)3.18H2O >= 15% Al2O3 Al2(SO4)3.14H2O >= 17% Al2O3 |
|
34 |
Alum |
2833.30 |
|
|
35 |
Ammonium aluminum sulfate |
2833.30.12 |
AlNH4(SO4).12H2O>=10.3% Al2O3 |
|
36 |
Sodium silicate |
2839.19.00 |
NaSiO3 Modulus 2.2-3.4 |
|
37 |
Acetylene |
2901.29.10 |
C2Central-level political-social organizations including: Central Committee of the Vietnam Fatherland Front; General Confederation of Labor Vietnam; Central Youth Union Ho Chi Minh Communist Youth; Central Women's Union Vietnam; Vietnam Veterans Association; Vietnam Farmers' Association2 > 99.7% |
|
38 |
Shrimp flavor oil |
3302.10.10 |
|
|
39 |
Plasticizer for rubber or plastic |
3812.20.00 |
DOP plasticizer |
|
40 |
PVC pipe |
3917.23.00 |
|
|
41 |
PVC film |
3919.90.30 |
|
|
42 |
Natural rubber |
4001.10 4001.21 4001.29 |
|
|
43 |
Wood, wood chips not of pine or spruce |
4401.22.00 |
|
|
44 |
Small wooden sticks for matches |
4421.90.20 |
|
|
45 |
Roll or sheet printing paper |
4801.00 |
Weight 42-55 g/m2 |
|
46 |
Paper, cardboard, uncoated paper for writing, photocopying, making cards, perforated tape, base for technical paper production |
4802 |
Weight 40-120 g/m2. Excluding those with codes: 4802.51.20, 4802.60.20, 4802.30.00, 4802.40.00, 4802.20.00 |
|
47 |
Toilet paper, cleaning cloths |
4818.10 4818.20 4818.30 |
|
|
48 |
Shoe lining paper |
4804.19.00 |
For shoe lining |
|
49 |
Unbleached low-strength uncoated paper for packaging goods and small boxes, bleached type |
4804.31.00 4804.41.00 4804.51.00 |
24 TCN 78-99 |
|
50 |
Uncoated paper and cardboard rolls or sheets: corrugated, regular, duplex two-sided, duplex one white side one gray side |
4805 |
|
|
51 |
Five-layer cardboard box |
4819.10.00 4819.20.00 |
|
|
52 |
Cigarette pack 200 cigarettes/20 cigarettes per pack, various hard packs |
4819.10.00 4819.20.00 |
385 * 287mm |
|
53 |
Cigarette pack 200 cigarettes/20 cigarettes per pack, various soft packs |
4819.10.00 |
366 * 287mm and 376 * 287mm (paper or cardboard for packaging) |
|
54 |
Shoe box made of paper |
4819.10.00 4819.20.00 |
|
|
55 |
Label for cigarette pack containing 20 cigarettes in hard packs of various types |
4821.10 |
233,5 * 99,5mm |
|
56 |
Sewing thread made from synthetic staple fiber |
5508 |
|
|
57 |
Synthetic staple fiber yarn (excluding sewing thread) |
5509.11.00 5509.12.00 |
|
|
58 |
Cotton and polyester shoelaces |
5609 |
|
|
59 |
High strength yarn fabric used for tire production |
5902 |
|
|
60 |
Rubber or plastic shoe soles |
6406.20.00 |
|
|
61 |
Granite block |
6802.23.00 6802.93.00 |
|
|
62 |
Abrasive powder |
6805 |
Common type |
|
63 |
Ceramic tile |
6810.19.10 |
Maximum size 400*400 mm |
|
64 |
Asbestos cement corrugated board |
6811.10.00 |
Asbestos cement corrugated roofing |
|
65 |
Sanitary ware |
6910 |
Common type, without electrical control |
|
66 |
Medical glass tubing |
7002 |
f 5 - f 32 mm |
|
67 |
Clear and colored flat glass |
7003 |
Common type with thickness from 1.5 - 12 mm |
|
68 |
Glass medicine bottle |
7010 |
2310A-2825CE (from 2 ml to 30ml) |
|
69 |
Empty glass syringe tube for injection |
7010.10 |
1 to 10 ml (flat bottom, flared mouth, two sharp ends, brown or white) |
|
70 |
Incandescent light bulb shell (bulb shape) |
7011.10.00 |
A 60 (various round bulbs) |
|
71 |
Fluorescent light bulb shell (tube shape) |
7011.10 |
f 12 - f40 mm |
|
72 |
Electric kettle and vacuum flask inner parts |
7012.00 |
|
|
73 |
Cast iron |
7201.20.00 |
|
|
74 |
Iron alloy: - Ferro Silicon - Ferro Manganese |
7202.11.00 7202.19.00 7202.21.00 7202.29.00 |
FeMn (45%) FeSi (45-65%) |
|
75 |
Steel bar |
7213.10.10 7213.91.00 |
f < 100 mm f < 14 mm |
|
76 |
Non-alloy steel bar |
7214.10 |
Carbon content > 0.6% |
|
77 |
Non-alloy steel bar |
7214.91.00 |
Rectangular, square cross-section, carbon content > 0.6% |
|
78 |
Non-alloy steel angle, section, profile |
7216.10.00 |
U, I, H height l < 80 mm |
|
79 |
Steel L-profile |
7216.21.00 7216.40.00 |
L height l < 80mm L height l from 80-140 mm |
|
80 |
Steel U-profile |
7216.31.00 |
U height l from 80-140 mm |
|
81 |
Steel I-beam |
7216.32.00 |
I height l from 80-140 mm |
|
82 |
Steel H-beam |
7216.33.00 |
H height l from 80-140 mm |
|
83 |
Steel C, V-profile |
7216.50.00 |
C, V height l from 80-140 mm |
|
84 |
Various types of cast iron pipes |
7303.00.00 |
Common type |
|
85 |
Various types of welded steel pipes |
7305 |
Common type, diameter from 20 to 114 mm |
|
86 |
Various types of steel components |
7308 |
Common type and steel house frames, highway bridge steel beams span up to 100 m, load class H30, railway steel beams span up to 100 m load class T26 |
|
87 |
Various types of storage tanks |
7309.00 |
Common type |
|
88 |
Various types of drums |
7310 |
Common type |
|
89 |
Various types of steel fences |
7314 |
Common type |
|
90 |
Chain |
7315 |
Common type |
|
91 |
Standard bolts and nuts |
7318 |
Common type |
|
92 |
Steel ball bearings |
7325.91.10 7326.11.10 |
Common type |
|
93 |
Copper wire rod |
7408.11.00 7408.19.00 |
Copper rod for manufacturing electrical cables f 6 - f 14 mm f < 6 mm |
|
94 |
Various types of electrical cables |
7413 7614 |
Copper strip Aluminum strip |
|
95 |
Extruded aluminum profiles |
7610 |
Common type |
|
96 |
Aluminum oxide |
7616.99.00 |
|
|
97 |
Lead ingot |
7803.00.10 |
99.6% Pb |
|
98 |
Zinc oxide powder |
7903.10.00 |
60% Zn |
|
99 |
Zinc powder, dust, flakes (sulfate) |
7903.90.00 |
48-50% Zn |
|
100 |
Tin ingot |
8003.00.10 |
99.75% Sn |
|
101 |
Hand saws, various types of saw blades |
8202 |
Common type |
|
102 |
Plow, harrow, cultivator |
8432 |
Common type following tractor |
|
103 |
Fluorescent lamp head |
8539.90.61 |
G13/12*30(26) |
|
104 |
PE, PVC insulated cable |
8544.11.30 |
Various types |
|
105 |
Various types of electrical wires |
8544 |
Excluding coaxial copper cables |
|
106 |
Fired clay brick |
|
|
|
107 |
PP woven bags |
PP woven bags coated with PE |
|
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