Circular No. 14/2015/TT-BKHDT dated November 17, 2015 of the Ministry of Planning and Investment on promulgating the lists of machinery, equipment, replacement parts, special-use transportation means, raw materials, materials, components and semi-finished products manufacturable domestically

THE MINISTRY OF PLANNING AND INVESTMENT

Circular No. 14/2015/TT-BKHDT dated November 17, 2015 of the Ministry of Planning and Investment on promulgating the lists of machinery, equipment, replacement parts, special-use transportation means, raw materials, materials, components and semi-finished products manufacturable domestically

Pursuant to the Government’s Decree No. 116/2008/ND-CP dated 14 November 2008 on regulating the functions, missions, authority and organizational structure of the Ministry of Planning and Investment;

Pursuant to the Government’s Decree No. 87/2010/ND-CP dated 13 August 2010 on regulating details of the enforcement of the Law on Import Tax and Export Tax No. 45/2005/QH11;

Pursuant to the Government’s Decree No. 209/2013/ND-CP dated 18 December 2013 on regulating details and providing guidelines for the enforcement of the Law on Value added tax No. 13/2008/QH12;

Pursuant to the Prime Minister’s Decision No. 13/2015/QD-TTg dated 05 May 2015 on mechanisms and policies encouraging the development of public passenger bus service;

Ministry of Planning and Investment promulgates the Lists of machinery, equipment, replacement parts, special-use transportation means, raw materials, materials, components and semi-finished products manufacturable domestically:

Article 1.Following lists are enclosed to this Circular:

1.The list of special-use transportation means manufacturable domestically (Appendix I);

2.The list of machinery and equipment manufacturable domestically (Appendix II);

3.The list of building materials manufacturable domestically (Appendix III);

4.The list of raw materials, materials, components and replacement parts manufacturable domestically (Appendix IV);

5.The list of bus components and parts manufacturable domestically (Appendix V);

6.The list of oil and gas production activities vital materials manufacturable domestically (Appendix VI);

7.The list of ship building constituents, materials and semi-finished products manufacturable domestically (Appendix VII);

8.The list of direct software engineering constituents and materials manufacturable domestically (Appendix VIII).

Article 2.The lists as defined in Article 1 of this Circular serve the specification of entities not incurring value added tax according to the Government s Decree No. 209/2013/ND-CP dated 18 December 2013 on regulating details and providing guidelines for the enforcement of the Law on Value added tax; the determination of entities exempted from import tax according to the Government’s Decree No. 87/2010/ND-CP dated 13 August 2010 on regulating the details of the enforcement of the Law on Export tax and Import tax; and the definition of entities exempted from import tax according to Prime Minister’s Decision No. 13/2015/QD-TTg dated 05 May 2015 on mechanisms and policies encouraging the development of public passenger bus service.

Article 3.Domestically manufacturable goods as stated in the Lists enclosed to this Circular are universal regardless of purposes of use, save specialized goods.

Specialized goods as stipulated in this Article refer to those, when used, mandatorily fulfilling specific technical standards that are stated in certificates for specific sectors.

Article 4.This Circular takes effect as of 01 January 2016 and replaces the Circular No. 04/2012/TT-BKHDT dated 13 August 2012 by Ministry of Planning and Investment.

During the enforcement of this document, inquiries should be timely related to Ministry of Planning and Investment for research and amendments.

For the Deputy Minister

Nguyen Van Hieu

* All appendices are not translated herein.