Circular 01/2023/TT-BKHDT Lists of domestically available machinery, equipment, spare parts

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 June 3, 2008 Law on Value-Added Tax;

Pursuant to the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 89/2022/ND-CP of October 28, 2022, 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 the Law on Value-Added Tax;

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, the Law on  Import Duty and Export Duty; and the Government’s Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law 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; 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; and 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 Decree No. 122/2016/ND-CP;

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 the Territory of Vietnam;

Pursuant to the Prime Minister’s Decision No. 22/2022/QD-TTg of November 11, 2022, guiding the implementation of the Second Protocol to Amend 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 the Territory of Vietnam;

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

The Minister of Planning and Investment promulgates 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

1. Scope of regulation

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

2. Subjects of application

Agencies, organizations and individuals having rights and obligations relating to the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products.

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 machinery, equipment and supplies necessary for oil and gas 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, and pesticides (Appendix IX).

Article 3. Principles of determination and information comparison

1. The determination of domestically available commodity items must be based on “name of commodity” and “symbol and technical specification”. “Tariff codes” shall be used only for lookup, the determination of codes of imported goods must comply with the tax laws.

2. The Lists of commodity items specified in Article 2 of this Circular serve as a basis for determining domestically unavailable commodity items, and do not fully include domestically available commodity items not yet specified in this Circular.

Article 4. Effect

1. This Circular takes effect on June 9, 2023.

2. This Circular replaces the Minister of Planning and Investment’s Circular No. 05/2021/TT-BKHDT of August 17, 2021, promulgating the Lists of domestically available machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products.

Article 5. Implementation responsibility

1. 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.

2. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Planning and Investment for study and guidance, and amendment and supplementation in accordance with law.-

Minister of Planning and Investment
NGUYEN CHI DUNG

* The Lists promulgated together with this Circular are not translated.