Circular 05/2021/TT-BKHDT Lists of domestically available machinery, equipment and semi-finished products

CIRCULAR

Promulgating the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products^[1]

Pursuant to the Government’s Decree No. 86/2017/ND-CP of July 25, 2017, defining the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

Pursuant to the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of Law No. 13/2008/QH12 on Value-Added Tax; and Decree No. 100/2016/ND-CP of July 1, 2016, amending and supplementing the Government’s Decree No. 209/2013/ND-CP of December 18, 2013, detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax, which was amended and supplemented under the Government’s Decree No. 12/2015/ND-CP of February 12, 2015;

Pursuant to the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, April 6, 2016 Law No. 107/2016/QH13 on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff, and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates;

Pursuant to the Government’s Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff, and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates;

Pursuant to the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff, and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates, and Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of No. 122/2016/ND-CP of September 1, 2016;

Pursuant to the Prime Minister’s Decision No. 13/2015/QD-TTg of May 5, 2015, on incentive mechanisms and policies for development of public transport bus services;

Pursuant to the Prime Minister’s Decision No. 08/2017/QD-TTg of March 31, 2017, guiding the implementation of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation on supporting the production of motor vehicles in Vietnam’s territory;

Pursuant to the Prime Minister’s Decision No. 09/2017/QD-TTg of March 31, 2017, guiding the implementation of the Protocol between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Belarus on supporting the production of motor vehicles in Vietnam’s territory;

At the proposal of the Director General of the Department of Industrial Economy;

The Minister of Planning and Investment promulgates the Circular promulgating the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products.

Article 1. Scope of regulation and subjects of application

This Circular prescribes domestically available goods, and applies nationwide to the following entities:

1. Taxpayers specified in the Law on Import Duty and Export Duty and the Law on Value-Added Tax.

2. Customs offices and customs officers.

3. Organizations and individuals having rights and obligations relating to imported and exported goods.

4. Agencies and organizations involved in the implementation of provisions of the Law on Import Duty and Export Duty and the Law on Value-Added Tax.

Article 2. To promulgate together with this Circular the following 9 Lists:

1. List of domestically available special-use vehicles (Appendix I);

2. List of domestically available machinery, equipment, and technological lines (Appendix II);

3. List of domestically available construction supplies (Appendix III);

4. List of domestically available raw materials, supplies, parts and spare parts (Appendix IV);

5. List of domestically available automobile parts and spare parts (Appendix V);

6. List of domestically available supplies necessary for petroleum activities (Appendix VI);

7. List of domestically available raw materials, supplies, and semi-finished products for shipbuilding (Appendix VII);

8. List of domestically available machinery, equipment, raw materials, supplies and components for the sectors of telecommunications-information technology, digital contents, and software (Appendix VIII);

9. List of domestically available plant varieties, animal breeds, aquatic breeds, fertilizers, animal feeds, veterinary drugs, and pesticides (Appendix IX).

Article 3. The Lists of commodity items specified in Article 2 of this Circular serve as a basis for determining entities not subject to value-added tax or eligible for import duty exemption in accordance with the tax laws, and do not fully include domestically available goods which are circulated in domestic and international markets but not yet specified in this Circular.

Article 4. Effect

1. This Circular takes effect on October 2, 2021.

2. This Circular replaces the Ministry of Planning and Investment’s Circular No. 01/2018/TT-BKHDT of March 30, 2018, promulgating the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products.

Article 5. Implementation responsibility

The Chief of the Office and Director General of the Department of Industrial Economy of the Ministry of Planning and Investment; and heads of agencies and individuals specified in Article 1 shall comply with this Circular’s guidance.

Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Planning and Investment for amendment and supplementation.-

Minister of Planning and Investment
NGUYEN CHI DUNG