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Independence - Freedom – Happiness
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No. 04/2012/TT-BKHDT / Hanoi, August 13, 2012
CIRCULAR
PROMULGATING A LIST OF EQUIPMENT, MACHINERY, SPARE PARTS AND SPECIAL-USE VEHICLES, RAW MATERIALS, SUPPLIES AND SEMI-FINISHED PRODUCTS WHICH CAN BE PRODUCED AT HOME
Pursuant to the Decree No. 116/2008/ND-CP of November 14, 2008, defining the functions and tasks of the Ministry of Planning and Investment;
Pursuant to the Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding the implementation of Value-Added Tax Law No. 13/2008/QH12;
Pursuant to the Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of Law No. 13/2008/QH12, on export tax, import tax;
The Ministry of Planning and Investment promulgates lists of machinery, equipment, spare parts, special-use vehicles, raw materials, supplies and semi-finished products which can be produced at home as follows:
Article 1. To promulgate together with this Circular the following lists:
1. The list of machinery, equipment, spare parts, special-use vehicles which can be produced at home;
2. The list of construction supplies which can be produced at home;
3. The list of raw materials, supplies and component which can be produced at home;
4. The list of supplies necessary for petroleum activities which can be produced at home;
5. The list of raw materials, supplies and semi-finished products for shipbuilding which can be produced at home;
6. The list of raw materials, supplies in direct service of software manufacture which can be produced at home.
Article 2. The lists specified in Article 1 of this Circular used as a basis for exemption, reduction, or Non-taxable object determination of VATm import tax as prescribed in the Goverment's Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of the Law on Import Tax and Export Tax and the Goverment's Decree No. 123/2008/ND-CP, of December 08, 2008 detailing and guiding the implementation of the Value-Added Tax Law.
Article 3. Raw materials, supplies, semi-finished products which can be produced at home, specified in one of lists promulgated together with this Circular, shall not be depended on use purpose, except for special-use goods.
The special-use goods as prescribed in this Article are goods when using, they are required to satisfy technical standards indicated in specialist certifications.
Article 4. This Circular takes effect on October 01, 2012 and replaces the Circular 04/2009/TT-BKH , of July 23, 2009 of the Ministry of Planning and Investment guiding the implementation of some provisions on import tax and value-added tax.
In the course of implementation, if arising any problems, they should be reported promptly to the Ministry of Planning and Investment for amendment and supplement studying.
THE MINISTER OF PLANNING AND INVESTMENTBui Quang Vinh
ANNEX 1
LIST OF EQUIPMENT, MACHINERY, SPARE PARTS, SPECIAL-USE VEHICLES WHICH CAN BE PRODUCED AT HOME
(promulgated together with the Circular No. 04/2012/TT-BKHDT,of August 13, 2012 of the Ministry of Planning and Investment)
Heading / Sub-heading
1 / Load-bearing rubber pipes of all kinds / 4009 / 10 / 00
2 / Conveyor or transmission belts of all kinds / 4010 / 2,150 mm wide and 100 m long
3 / Tyres used on motor cars / 4011 / Tyres used on light trucks: Maximum payload capacity from 410 kg to 3050 kg, external diameter from 475 mm to 972 mm
4011 / Tyres used on specialty motor cars Maximum payload capacity from 2937 kg to 61500 kg, external diameter from 1220 mm to 3045 mm
4011 / 10 / TCVN 7532, JIS4230, DOT, SN1, MS 1394
4011 / 20 / Tyres used on heavy trucks: Maximum payload capacity from 4770 kg to 5525 kg, external diameter from 1020 mm to 1230 mm.
4 / Tyres used on motorcycles / 4011 / 40 / 00
5 / Tyres used on bicycles / 4011 / 50 / 00
6 / Inner tubes used on motor cars / 4013 / 10 / Sectional diameter from 104 mm to 236 mm, inside diameter from 305 mm to 605 mm
7 / Inner tubes used on bicycles / 4013 / 20 / 00 / TC 03-2002/CA
8 / Inner tubes used on motorcycles / 4013 / 90 / 20 / TCVN 5721-1, JIS6367, DOT, SN1
9 / Oil pipe insulation materials / 4016 / 99 / 99
10 / Leather products used on motor cars / 4205 / 00 / 40
11 / Elastic belts of all kinds / 5806 / 20 / 80 mm wide and 500 m long
12 / Cast-iron pipes and accessories / 7303 / Gray cast iron, ductile cast iron: Common kinds with diameter from 100-800mm suitble to ISO 2531:1998 national standard.
13 / Main parts of desalt equipment:
- Pipe line / 7304 / 31 / 90 / Tubes, pipes, metal tubes that is hollow or is cast of iron or steel
- Stainless steel tubes / 7304 / 41 / 00
- Tanks, containers / 7309 / Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, not fitted with mechanical or thermal equipment.
14 / Main parts of boiler:
- Pipe line and installment system used on boiler / 7306 / 30 / 40 / High pressure pipes, thinner than 150 mm
- Air-venting pipe used on boiler / 7306 / 40 / 10 / All kinds of air-venting pipe used on water-heating boilers
- Gas-discharge tubes used on boiler / 7306 / 40 / 10 / All kinds of gas-discharge tube used on water-heating boilers
- Steel structures used on boilers / 7308 / 90 / All kinds of steel structure used on water-heating boilers
- Load-bearing frame used on boilers / 7308 / 90
- Buckstay used on boilers / 8402 / 90 / 10 / Boiler trunk, shell cover and others
- high pressure fluidized bed combustion chamber boiler / 7309 / 00 / 00 / Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres.
15 / Main parts used for boiler heat reclaim
- pipes / 7306 / 40 / 10
- Support load-bearing frame and parts used for boiler heat reclaim / 7308 / 90
- Boiler header / 7309 / 00 / 00 / Capacity exceeding 100 MW
16 / Straight connectors of non-flange / 7307 / 3-1/8”; 1-5/8”
17 / Converters of non-flange into flange / 7307 / 3-1/8”; 1-5/8”
7307 / 1-5/8” convert into flange 3-1/8”
7307 / 3-1/8” convert into flange 4-1/2”
18 / Converters of flange / 7307 / 1-5/8” convert into flange 7/8”
7307 / 3-1/8” convert into flange 1-5/8”
7307 / 4-1/2” convert into flange 3-1/8”
19 / Flanged fitting EIA / 7307 / 7/8" used for foam cables 1/2"; 7/8" used for foam cables 7/8"; 1-5/8" used for foam cables 1-5/8"; 3-1/8" used for hollow cables 3-1/8”
20 / 90o elbows / 7307 / Flange 1-5/8"; 3-1/8"; non-flange 1-5/8"; 3-1/8’
21 / High-voltage lighting pillars of steel coated hot zinc / 7308 / 20 / 21 / For the grid of up to 500 kV
22 / Antenna pillars / 7308 / 20 / 19 / Stay cables of a triangle cross-section of 330 with a height of 21-45 m; stay cables of a triangle cross-section of 660 with a height of 36-66 m; stay cables of a triangle cross-section of 800 with a height of 60-100 m; stay cables of a circle cross-section with a height of 15 m; mobile cable ties - of a height of 10 m
23 / All kinds of metallic scaffolds, support pillars and shuttering / 7308 / 40 / 10 / Of common kind
24 / Tanks / 7309 / up to 4,000 m3, with a diameter of up to 57.5 m
25 / crude oil/water tanks, ponds / 7309 / Cylinder, made of steel
26 / Container analyzing mixture of water and steam / 7309 / Used to process chemical, maximum weight is 203 tons; maximum diameter is 6 m; maximum length is 30 m, maximum thickness is 150 mm
27 / Distillation tower / 7309 / Equipment used to change chemical component and raw materials; maximum weight is 700 tons; maximum diameter is 9.5m; maximum length is 100m, maximum thickness is 150mm
28 / Thermal exchange equipment / 7309 / Maximum weigh 200 tons; maximum diameter is 6.5 m; maximum length is 30 m, maximum thickness is 100 mm
29 / High-pressure-bearing tanks, tubs, containers / 7309 / used to transfer chemical component or raw materials; maximum weight is 300 tons; maximum diameter is 9.5m; maximum length is 70m, maximum thickness is 150mm
30 / Transverse cylinder pressure tubs / 7309 / 00 / 00 / Storage capacity up to 650m3, working pressure of up to 40 kg/cm2
31 / Transverse cylinder pressure tubs laid on specialty vehicles / 7309 / 00 / 00 / Storage capacity up to 40m3, working pressure of up to 40 kg/cm2. specialized in storage of LPG, NH3, Cl2, O2, etc.
32 / Pressure-bearing tanks and tanks for compressed gas / 7311 / up to 1,000 m3, working pressure of up to 100 at; with the multiplication product PV of less than 4,000
33 / Spherical pressure tanks / 7311 / 00 / 19 / Storage capacity up to 4400m3, working pressure of up to 40 kg/cm2
34 / Anchor chains / 7315 / 82 / 00 / With stud link 2 diameters from 13 to 36 mm
35 / Spiral screws / 7318
36 / Smooth valve gate, curved valve gate, pressure pipe line, trash rack / 7325 / Hydrotechnic mechanic equipment used for irrigation, Hydro-power works (made of steel with thickness of 6 -40 machinery)
37 / Pressure tubes, valve gates, crank of turbine / 7325 / Made of steel, used for Hydro-power, thickness from 8 -40 mm, pressure higher than 13m
38 / Distribution frame / 7326 / 90 / 99 / Optical distribution frame ODF, Intermediate distribution frame IDF
39 / Platforms to lay storage containers/pressure containers / 7326 / 90 / 99
40 / Containers for LPG 12 kg. / 7613 / 00 / 00 / Capacity is 26.4 liter, design pressure is 17 kg/cm2; storage weight is 12 kg, max/min thickness is 2.66mm/2.3mm; dimensions of 302 mm x 302 mm x 580 mm
41 / Containers for LPG 45 kg / 7613 / 00 / 00 / Capacity is 99 liter, design pressure is 17 kg/cm2; LPG storage weight: 45 kg, max/min thickness is 3 mm/2.95 mm; dimensions of 368 mm x 368 mm x 1210 mm
42 / Tanks for LPG / 7613 / 00 / 00 / Storage capacity up to 285 m3, pressure of up to 18 atm
43 / Aluminium alloy canoe covers / 7616 / 99 / 99
44 / Boilers to heat water / 8402 / 11 / 20 / generating steam or other vapor, output of up to 500 tons/h, with structure of high pressure fluidized bed combustion chamber or air-circulating
45 / Steam boilers for power plants / 8402 / 11 / 20 / Including pressure-bearing parts and components, main accessories of steam boilers; output of up to 1000 MW; pressure of up to 246 kg/cm2 (probably higher at the request of clients), at temporature 300-5930C (probably higher at the request of clients); fuel: coal, gas, oil
46 / Boilers of all kinds / 8402 / 12 / 21 / Of an output of up to 25 tons/h, a pressure of up to 12 kG/cm2, a working pressure of up to 30 at (fuel: coal, gas, oil, bagasse)
8402 / 12 / 21 / Of an output of up to 35 tons/h
8402 / 12 / 29 / Of an output of up to 10 tons/h, pressure of up to 20 kg/cm2
47 / Heat-recovery boilers used in Thermal-power plants (heat-recovery module) / 8402 / 90 / 10 / Including a pressure-bearing part and main corresponding components, accessories, of an output of 100-250 MW (transverse or vertical tube)
48 / Systems of dealing with smoke from boiler / 8404 / 10 / Of an output of 3,500 kg/h; smoke and dust cleaning chambers of water film type and closure type (covered by granite), system of circulating pump to deal smoke
49 / chimneys / 8404 / 10
50 / Diesel engine / 8408 / Of an output to 50 Hp
51 / Ship axis and propeller (cast bronze) / 8410 / 90 / 00 / Properler with diameter of up to 2 m
52 / Irrigation water pumps / 8413 / 81 / 19 / Up to Q = 32,000 m3/h, H = 30 - 40 m
53 / Air compressors / 8414 / 80 / Up to 32 at, 18 m3/h
54 / Industrial fans / 8414 / 59 / Of an output of up to 100,000 m3/h
8414 / 59 / Of an air flow of 54 m3/h, an impeller diameter of 1.3 m, an output of 1.5 HP, a noise level of under 78.5 dBA, an air humidity of under 80%. for industrial ventilation and waterproof function
55 / Partial blowers of caking line / 8414 / 59 / Of an capacity of 1450 kw, voltage of 6 kv
56 / HV centrifugal blowers of blast furnace / 8414 / 59 / Of an capacity of 2395 kw, voltage of 6 kv
57 / Air ventilator and cooling equipments using pipes / 8415 / 90 / Cooling area of 120m2; an propeller diameter of 618 mm; an engine power of 1.1 kW; water basin capacity of 25 litres dimensions of 985 x 985 x 1070 mm, weight of 98 kg
58 / Cyclones and furnaces of all kinds / 8416 / Up to 3.5 m3/h, a furnace's diameter of up to 5 m, a corrugated iron thickness of up to 50 mm
59 / Equipment for production of baked bricks of all kinds / 8416 / Of an output of up to 20 million bricks/year
60 / ED-painted driers / 8419 / 3 drawers (6 shelves/drawer)
61 / Electrostatic precipitator / 8417 / 10 / 00 / In main engine of rotary furnace
62 / Air guns / 8417 / 10 / 00 / In main engine of rotary furnace
63 / screw conveyor / 8417 / 10 / 00 / In main engine of rotary furnace
64 / Rack conveyor / 8417 / 10 / 00 / In main engine of rotary furnace
65 / Feeder / 8417 / 10 / 00 / In main engine of rotary furnace
66 / Apron Feeder / 8417 / 10 / 00 / In main engine of rotary furnace
67 / Tertiary air duct / 8417 / 10 / 00 / In main engine of rotary furnace
68 / Feeder System of powder coal / 8417 / 10 / 00 / FSR quality (for furnace head) in main engine of rotary furnace
69 / Thermal slot / 8417 / 10 / 00 / diameter of 1800 machinery, in main engine of rotary furnace