List of machines, equipments, spare-parts, specially designed means of transportation, materials, semi-products which can be domestically produced.

Ministry of Plan and Investment has promulgated Circular no.04/2012/TT-BKHDT dated Aug 13th 2012, stipulating List of machines, equipments, spare-parts, specially designed means of transportation, materials, semi-products which can be domestically produced.

The Circular covers 06 kinds of Lists: List of machines, equipments, spare-parts, specially designed means of transportation which can be domestically produced; List of construction materials which can be domestically produced; List of materials, components which can be domestically produced; List of materials necessary for petroleum operations which can be domestically produced; List of materials, semi-products for ship building and materials for direct production of software which can be domestically produced.

The materials, semi-products which can be domestically produced are items named in the above mentioned list, not depending on usage propose (except items for specialized usage).

Specialized items as regulated in this Circular are items required to meet technical demands for using in specialized Certificate.

The above mentioned Lists are bases for implementing tax extemption, reduction, clarifying subjects free of VAT, import duties as stipulated in Decree no.87/2010/NĐ-CP dated Aug 13th 2010 by the Government, detailing some provisions of Law on import and export and the Decree no.123/2008/NĐ-CP dated December 08th 2008 by the G overnment, detailing and guilding implementation of provisions of law on VAT.

This Circular takes into effect from Oct.01st 2012 and replaces for Circular no.04/2009/TT-BKHĐT dated July 23rd 2009 of Ministry of Plan and Investment, guilding implementation of provisions of law on import, VAT duties.