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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
87/2010/ND-CP
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Hanoi,
August 13, 2010
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DECREE
DETAILING A NUMBER OF ARTICLES OF THE LAW ON IMPORT DUTY AND
EXPORT DUTY
THE GOVERNMENT
Pursuant to the December 25,
2001 Law on Organization of the Government;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the. June 29, 2001 Law on Customs, and the June 14, 2005 Law
Amending and Supplementing a Number of Articles of the Law on Customs;
At the proposal of the Minister of Finance,
DECREES:
Chapter 1
GENERAL PROVISIONS
Article 1.
Dutiable objects
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1. Goods imported or exported
through Vietnam's border gates or border, including goods imported or exported
through land or riverway border gates, seaports, airports, transnational
railway stations, international post offices or other places of customs
clearance set up under decisions of competent state agencies.
2. Goods brought from the
domestic market into non-tariff zones or vice versa.
Non-tariff zones include export
processing zones, export processing enterprises, warehouses and storing zones of
goods pending duty
payment, bonded warehouses,
special economic-trade zones, trade-industrial zones, and other economic zones
which are established under Prime Minister decisions and have their relations
of goods sale and purchase with the outside regarded as import-export
relations.
3. Other sold, purchased and
exchanged goods which are considered imports or exports.
Article 2.
Non-dutiable objects
Goods in the following cases are
not liable to import duty or export duty:
1. Goods transited through Vietnam's
border gates or borders in accordance with law.
2. Humanitarian aid goods,
non-refundable aid goods provided by foreign governments, United Nations
organizations, intergovernmental organizations, international organizations,
foreign non-governmental organizations (NGOs), foreign economic organizations,
or foreigners for Vietnam and vice versa for socio-economic development or
other humanitarian purposes under official documents between the two parties
approved by competent authorities; humanitarian aid and emergency relief to
remedy consequences of wars, natural disasters and epidemics.
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4. Goods being oil and gas
volumes paid to the State as royalties upon exportation.
Article 3.
Duty payers; subjects authorized to pay duty, guaranteeing duty payment, and
paying duty for others
1. Duty payers specified in
Article 4 of the Law on Import Duty and Export Duty include:
a/ Owners of imports or exports;
b/ Organizations importing and
exporting goods under others' consignment;
c/ Individuals carrying imported
or exported goods upon entry or exit, or sending or receiving goods through
Vietnam's border gates or border.
2. Subjects authorized to pay
duty, guaranteeing duty payment or paying duty for others include:
a/ Customs procedure clearance
agents, if authorized by duty payers to pay import duly or export duty;
b/ Enterprises providing
international post services or express delivery services, if paying duty on
behalf of duty payers;
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Article 4.
Application of treaties
In case a treaty to which the
Socialist Republic of Vietnam is a contracting party contains provisions on import
duty and export duty different from those of this Decree, the provisions of
such treaty will prevail.
Article 5.
Duty on goods traded or exchanged by border residents
Goods traded or exchanged by
border residents are exempt from duty within set quotas; duty must be paid
under this Decree for goods in excess of these quotas. The Ministry of Finance
shall assume the prime responsibility for, and coordinate with People's
Committees of border provinces or centrally run cities and relevant agencies
in, submitting to the Prime Minister for promulgation duty-free quotas for
goods traded or exchanged by border residents. in each region.
Chapter II
DUTY BASES AND TARIFFS
Article 6.
Duly bases
1. For goods items subject to
duty rates expressed in a percentage (%). duty bases include:
a/ Actually imported or exported
quantity of each goods item indicated in the customs declaration;
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c/ Duty rate applicable to each
goods item.
2. For goods items subject to
specific duty, duty bases include:
a/ Actually imported or exported
quantity of each goods item indicated in the customs declaration:
b/ Specific duty rate set for a
goods unit.
3. For goods items which arc
used for a purpose other than the one for which they are exempt from duty or
allowed to be exempt from duty, duty bases include the quantity, dutiable price
and duty rate at the time of change of the use purpose.
Article 7.
Dutiable prices and exchange rates used for duty calculation
1. Dutiable prices of imports
and exports shall be determined under the law on customs valuation.
2. For exports under purchase
and sale contracts which have no official price at the time of registration of
the customs declaration form or exports without purchase and sale contract,
their dutiable prices comply with regulations of the Ministry of Finance.
3. Exchange rates between
Vietnamese dong and foreign currencies used to determine dutiable prices are
average exchange rates on the inter-bank foreign exchange market announced by
the State Bank of Vietnam at the time of duty calculation and published on the
"Nhan Dan" daily and the website of the State Bank of Vietnam; for
days when the "Nhan Dan" daily is not published or the website is not
updated or when foreign exchange rates are not published therein, the foreign
exchange rate used for duty calculation will be that of the preceding day.
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Article 8.
Duly payment currency
Import duty and export duty
shall be paid in Vietnam dong. In case duty is paid in a foreign currency, duty
payers shall pay it in a freely convertible one. Foreign currencies shall be
converted into Vietnam dong at the average exchange rates on the inter-bank
foreign exchange market announced by the State Bank of Vietnam at the time of
duty calculation.
Article 9.
Duty rates
1. Duly rates applicable to
exports are specified for each goods item in the Export Tariff.
2. Duty rates applicable to
imports are specified for each goods item, including preferential duty rates,
special preferential duty rates and ordinary duty rates:
a/ Preferential duty rates apply
to imports originating from countries, groups of countries or territories which
offer the most favored nation treatment in their trade relations with Vietnam.
Preferential duty rates are specified for each goods item in the Preferential
Import Tariff;
b/ Special preferential duty
rates apply to imports originating from countries, groups of countries or
territories which offer the most favored nation treatment in their trade
relations with Vietnam under the free-trade-area or tariff-alliance regime in
order to facilitate border trade, and other cases of special preferential
treatment;
Conditions for application of
special preferential duty rates:
- Being specified in agreements
signed between Vietnam and countries, groups of countries or territories on the
implementation of special duty preferences and meeting all conditions stated in
such agreements.
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c/ Ordinary duty rates apply to imports
originating from countries, groups of countries or territories which do not
offer the most favored nation treatment or special import duty preferences to
Vietnam.
Ordinary duty rates are equal to
150% of preferential duty rates applicable to the same goods items specified in
the Preferential Import Tariff.
Article 10.
Duty-related measures for safeguard, anti-dumping, anti-subsidy and anti-
discrimination in the import of goods
In addition to being subject to
duty under Clause 2. Article 9 of this Decree, goods excessively imported into
Vietnam, subsidized imports, imports dumped into Vietnam, and goods imported
from places practicing discrimination against exports of Vietnam are also
subject to any of the following duty-related measures:
1. Increasing import duty rates
for goods excessively imported into Vietnam as stipulated in the Ordinance on
Safeguards in the Import of Foreign Goods into Vietnam;
2. Imposing anti-dumping duty on
imports dumped into Vietnam as stipulated in the Ordinance on Anti-Dumping of
Imports into Vietnam;
3. Imposing anti-subsidy duty on
subsidized imports into Vietnam as stipulated in the Ordinance on Anti-Subsidy
of Imports into Vietnam;
4. Imposing anti-discrimination
duty on goods imported into Vietnam from countries, groups of countries or
territories which practice import duty discrimination or apply other
discriminatory measures according to the law on most favored nation treatment
and national treatment in international trade.
Article 11.
Competence to set export duty rates, import duly rates, specific duties and
duty-related measures against discrimination in the import of goods
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a/ On the basis of state
policies on import and export of goods in each period, orientations for
development of production industries, market price fluctuations in each period
and proposals of organizations and individuals, the Ministry of Finance shall,
after consulting ministries and commodity line associations, promulgate legal documents
on preferential export duty rates and import duty rates on the following
principles:
- Being consistent with the list
of dutiable commodity groups and falling within the duty rate brackets
promulgated by the National Assembly Standing Committee;
- Contributing to ensuring state
budget revenues and stabilizing the market;
- Protecting domestic production
in a selective and conditional manner for a certain period of time in
conformity with treaties to which the Socialist Republic of Vietnam is a contracting
party.
b/ On the basis of agreements on
special duty preferences for imports already committed by Vietnam, the Ministry
of Finance shall, after consulting ministries and commodity line associations,
promulgate legal documents on special preferential import duty rates.
2. The Ministry of Finance shall
assume the prime responsibility for, and coordinate with concerned agencies in,
proposing the Prime Minister to decide on the application of specific duties
and anti-discrimination duties in case of necessity.
Chapter
III
DUTY EXEMPTION,
CONSIDERATION OF DUTY EXEMPTION. DUTY REDUCTION AND DUTY REFUND
Article 12.
Duty exemption
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1. Goods temporarily imported
for re-export or temporarily exported for re-import for participation in trade
fairs, exhibitions or display; machinery, equipment and professional
instruments temporarily imported for re-export or temporarily exported for
re-import to perform work within a certain period of time.
After the end of trade fairs,
exhibitions or displays or after the completion of work according to law.
temporarily exported goods must be re-imported into Vietnam and temporarily
imported goods must be re-exported.
2. Movable assets brought into
or out of Vietnam by Vietnamese or foreign organizations or individuals within
allowable quotas, including:
a/ Movable assets brought into
Vietnam by-organizations or individuals that are permitted to reside or work in
Vietnam or brought abroad upon the expiration of their residence or working
duration in Vietnam:
b/ Movable assets brought to
foreign countries by Vietnamese organizations and individuals for business and
working purposes and re-imported into Vietnam upon the expiration of their
business or working duration;
c/ Movable assets brought into
Vietnam by overseas Vietnamese families or individuals that are permitted to
settle in Vietnam or brought abroad by Vietnamese families or individuals that
are permitted to settle abroad; movable assets brought into Vietnam by
foreigners who are permitted to settle in Vietnam or brought abroad when they
are permitted to settle abroad.
3. Imported goods and exported
goods of foreign organizations or individuals entitled to diplomatic privileges
or immunities in Vietnam;
4. Goods imported for processing
for foreign parties are exempt from import duty (including those allowed to be
destroyed in Vietnam under law after liquidation of processing contracts) and processed
products exported back to foreign parties are exempt from export duty. Goods
exported to foreign countries for processing for Vietnamese parties arc exempt
from export duty and when processed products are re-imported, they are exempt
from import duty on the value of goods exported to foreign countries for
processing under contracts.
5. Imported goods and exported
goods within duty-free luggage quotas of persons on entry or exit; postal
matters and parcels sent by express delivery services which have the minimum
dutiable value prescribed by the Prime Minister.
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a/ Equipment and machinery;
b/ Special-use means of
transport included in technological lines which cannot be domestically
manufactured yet; worker-transporting vehicles including cars of 24 seats or
more and waterway crafts;
c/ Components, details, knocked
down parts, spare parts, fittings, molds and accessories accompanying
machinery, equipment and special-use means of transport stated at Points a and
b of this Clause for assembly into complete units;
d/ Raw materials and supplies
which cannot be domestically produced yet. to be used for manufacturing
equipment and machinery included in technological lines or for manufacturing
components, details, knocked down parts, spare parts, fittings, molds and
accessories accompanying equipment and machinery stated at Point a of this
Clause for assembly into complete units;
e/ Building materials which
cannot be domestically produced yet.
7. Plant varieties and animal
breeds permitted to be imported for the execution of investment projects in the
sectors of agriculture, forestry and fishery.
8. Exemption from import duty
for imports specified in Clauses 6 and 7 of this Article also applies to cases
of project scale expansion and technology replacement or renewal.
9. Equipment and devices listed
in Appendix II to this Decree which are imported for the first time to create
fixed assets of projects entitled to import duty incentives and investment
projects funded with official development assistance (ODA) capital on hotels,
office buildings, apartments for lease, housing, trade and technical service
centers, department stores, golf courses, tourist resorts, sports facilities,
recreation and entertainment centers, medical examination and treatment,
training, cultural, financial, banking, insurance, audit, and consultancy
service establishments.
Projects with goods enjoying
import duty exemption upon first-time importation specified in this Clause are
not entitled to duty exemption provided in other clauses of this Article.
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a/ Equipment and machinery;
special-use means of transport necessary for petroleum activities; worker-transporting
vehicles, including cars of 24 or more seats and waterway crafts, including
components, details, knocked down parts, spare parts, fittings, molds and
accessories accompanying the aforesaid equipment, machinery, special-use means
of transport or worker-transporting vehicles for assembly into complete units
or for use:
b/ Supplies necessary for
petroleum activities which cannot be domestically produced yet;
c/ Medical equipment and devices
and first-aid medicines for use on drilling platforms and floating works, which
are certified by the Ministry of Health;
d/ Office equipment and
facilities for petroleum activities;
e/ Other goods temporarily
imported for re-export for petroleum activities.
11. Shipbuilding establishments
are exempt from export duty on exported seagoing vessels, and from import duty
on machinery and equipment imported to create their fixed assets; means of
transport included in technological lines imported to create fixed assets; and
raw materials, supplies and semi-finished products lo serve shipbuilding
activities, which cannot be domestically produced yet.
12. Raw materials and supplies
imported to directly serve the production of software products, which cannot be
domestically produced yet, are exempt from import duty.
13. Goods imported for direct
use in scientific research and technological development, including machinery,
equipment, spare parts, supplies and means of transport which cannot be
domestically produced yet, technologies which cannot be domestically produced
yet; scientific documents, books and newspapers and journals and electronic
scientific and technological information sources are exempt from import duty.
Raw materials, supplies and
accessories which cannot be domestically produced yet and are imported for
production activities of investment projects in domains in which investment is
specially encouraged in Appendix I to this Decree or in geographical areas with
extremely difficult socio-economic conditions (excluding projects to
manufacture and assemble automobiles, motorcycles, air conditions, electric
heaters, refrigerators, washing machines, electric fans, dish washers, disc
players, audio systems, electric irons, water kettles, hair dryers, hand dryers
and other articles as decided by the Prime Minister) are exempt from import
duty for 5 (five) years after the date of commencement of manufacture.
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16. Machinery, equipment and
means of transport (excluding under 24-seat cars and cars designed for
passenger-cum-cargo transport equivalent to under 24-seat cars) temporarily
imported for re-export by foreign contractors for the execution of ODA-funded
projects in Vietnam are exempt from import duty upon their temporary import and
exempt from export duty upon their re-export.
17. Goods imported for sale at
duty-free shops under decisions of the Prime Minister.
18. Geographical areas eligible
for import duty preferences mentioned in Clauses 6, 9 and 14 of this Article
are those on the list of geographical areas eligible for enterprise income tax
preferences (promulgated together with the Government's Decree No.
124/2008/ND-CP of December 11. 2008, detailing and guiding the implementation
of a number of articles of the Law on Enterprise Income Tax) and Decree No.
53/2010/ND-CP of May 19. 2010. stipulating geographical areas eligible for
investment incentives and enterprise income tax incentives for administrative
units newly established from the Government's adjustment of administrative
boundaries.
19. Organizations and
individuals importing or exporting goods specified in Clauses 6 thru 17 of this
Article shall, when registering customs declarations, determine by themselves
and take responsibility before law for the accuracy and truthfulness of goods
items eligible for duty exemption.
20. For duty payers meeting with
objective difficulties and other cases, the Ministry of Finance shall submit
these cases to the Prime Minister for consideration and decision on import duty
or export duly exemption on a case-by-case basis.
Article 13.
Consideration for duty exemption
Imported goods or exported goods
in the following cases may be considered for duty exemption:
1. Special-use goods imported to
directly serve national defense, security, education and training, or
scientific research (except for the case stated in Clause 13. Article 12 of
this Decree) may be considered for import duty exemption.
2. Gifts, presents or sample
products given by foreign organizations or individuals to Vietnamese
organizations or individuals or vice versa may be considered for duty exemption
within allowable quotas.
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Imported goods or exported goods
which are damaged or lost in the course of customs supervision, which is
certified by competent assessment agencies or organizations, may be considered
for duty reduction in proportion to their actual loss or damage. Customs
offices shall consider duty reduction on the basis of the assessed and
certified quantity of lost goods and the actual damage rate of goods.
Article 15.
Import duty or export duty shall be refunded in the following cases:
1. Imported goods currently
stored in border-gate warehouses or storing yards and under customs
supervision, for which import duty has been paid, are re-exported.
2. Goods for import or export,
for which import duty or export duty has been paid, are not imported or
exported.
3. Goods for which import duty
or export duty-has been paid arc actually imported or exported in a smaller
quantity;
4. For goods imported for export
production or export into non-tariff zones, if import duty has been paid, duly
amounts corresponding to their percentages in actually exported products shall
be refunded, and they are not liable to export duty when they are exported and
meet all conditions for determining that they are wholly processed from
imported materials.
5. Goods for which import duty
has been paid arc exported in the following cases:
a/ Goods imported and then
delivered or sold to foreign parties through Vietnam-based agents;
b/ Goods imported and then sold
to vehicles of foreign carriers operating on international routes via Vietnam's
ports, and Vietnam's vehicles operating on international routes according to
the Government's regulations.
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7. Exported goods which must be
re-imported into Vietnam may be considered for the refund of paid export duty amounts
and exemption from import duty.
8. Imported goods which must be
re-exported back to their foreign owners or to a third country may be
considered for the refund of import duty amounts already paid for the actually
re-exported quantity of goods and exemption from export duty.
For machinery, equipment, tools
and means of transport of organizations or individuals which are permitted to
be temporarily imported for re-export (excluding leased ones) for the execution
of investment projects, and construction and installation of works to serve
production activities, for which import duty has been paid, import duty shall
be refunded upon re-export from Vietnam or export to non-tariff zones.
To-be-refunded import duty amounts shall be determined on the basis of the
residual use value of the goods upon re-export calculated according to the
duration in which such goods are used and kept in Vietnam. In case such goods
arc no longer usable, the paid duty amounts shall not be refunded.
10. For goods imported or exported
through international postal services or express delivery services, for which
duty has been paid by service providers on behalf of goods owners but which
cannot be delivered to recipients and must be re-imported or re-exported, or
which are confiscated or destroyed according to law, the paid duty amounts
shall be refunded.
11. Imported goods and exported
goods for which import duty or export duty has been paid, but are later exempt
from duty under decisions of competent state agencies.
Chapter IV
IMPLEMENTATION
PROVISIONS
Article 16.
Effect
1. This Decree takes effect on
October 1, 2010. and replaces the Government's Decree No. 149/2005/ND-CP of
December 8,2005. detailing the implementation of the Law on Import Duty and
Export Duty.
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For projects eligible for
investment promotion which possess investment licenses or investment incentive
certificates stating import duty and export duty incentives higher than the
levels provided in this Decree, they will be allowed to enjoy such incentives
for the remaining duration; in case their investment licenses or investment
incentive certificates state import duty and export duty incentives lower than
the levels provided in this Decree, they will be allowed to enjoy the levels
provided in this Decree for the remaining duration.
4. For investment projects which
possess investment licenses, business registration certificates or investment
certificates before the date when the Socialist Republic of Vietnam officially
became a member of the World Trade Organization (January 11, 2007) and enjoy
import duty and export duty incentives (except for export garments and
textiles) because they meet the export rate condition slated in legal documents
on foreign investment in Vietnam domestic investment promotion and import duty
and export duty, they will be allowed to enjoy such import duty and export duty
incentives provided in these legal documents through the end of 2011.
Article 17.
Implementation responsibilities
1. The Ministry of Planning and
Investment shall promulgate a list of goods items which can be domestically
manufactured for use as a basis for import duty exemption provided in Article
12 of this Decree, including:
a/ Materials and supplies used
for manufacturing equipment and machines included in technonological lines or for
manufacturing components, details, knocked-down parts, spare parts, fittings,
molds and accessories to be assembled with equipment and machines stated at
Point a into complete units; and special-use means of transport stated at Point
b and construction supplies stated at Point e. Clause 6 of Artie Ice 12;
b/ Supplies necessary for
petroleum activities stated at Point b, Clause 10 of Article 12;
c/ Materials, supplies and
semi-finished products to serve shipbuilding stated in Clause 11 of Article 12;
d/ Materials and supplies to
directly serve the development of software stated in Clause 12 of Article 12;
e/ Machines, equipment, spare
parts, supplies, means of transport and technologies to be directly used in
scientific research and technology development activities stated in Clause 13
of Article 12;
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2. The Ministry of Science and
Technology shall promulgate a list of or standards for determining special-use
means of transport included in technological lines stated at Point b Clause 6,
Point a. Clause 10, and Clause 11. Article 12 of this Decree, and issue
criteria for identifying projects on the list of sectors eligible for import duty
incentives provided in Appendix I to this Decree, including:
a/ Projects to produce precious
and rare materials;
b/ Projects to apply high
technologies or new technologies not yet used in Vietnam;
c/ R&D investment projects
accounting for 25% or more of turnover.
3. The Ministry of Agriculture
and Rural Development shall promulgate a list of plant varieties and livestock
breeds stated in Clause 7.Article 12 of this Decree, and issue criteria for
identifying projects on the list of sectors eligible for import duty incentives
provided in Appendix I to this Decree, including:
a/ Projects to build, renovate
and upgrade establishments slaughtering, preserving and processing poultry or
cattle on a consolidated and industrial scale;
b/ Projects to build and develop
consolidated material zones to serve the processing industry.
4. The Ministry of Industry and
Trade shall issue criteria for identifying investment projects on the list of
sectors eligible for import duty incentives provided in Appendix I to this
Decree, including:
a/ Projects to manufacture
high-grade steel;
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c/ Investment projects to
manufacture power generators of large capacity;
d/ Projects to manufacture
equipment and machines for textile, garment and leather industries.
5. The Ministry of National
Defense and the Ministry of Public Security shall promulgate lists of goods to
be exclusively used for defense and security purposes as a basis for import
duty exemption consideration under Clause 1, Article 13 of this Decree.
6. The Ministry of Education and
Training shall promulgate a list of goods to be exclusively used for education
and training as a basis for import duty exemption consideration under Clause 1.
Article 13 of this Decree.
7. The Ministry of Finance
shall:
a/ Issue criteria for equipment
and machines stated at Point a. components, details, knocked-down parts, spare
parts, fittings, molds and accessories to be assembled with equipment, machines
and special-use means of transport stated at Point c. Clause 6 of Article 12,
and conditions for identifying exports wholly produced from imported materials
to be free from export duly staled in Clause 4, Airticle 15 of this Decree.
b/ Guide in detail the
implementation of this Decree.
8. Ministers, heads of
ministerial-level agencies and government-attached agencies, chairpersons of
provincial-level People's Committees and concerned organizations and
individuals shall implement this Decree.-
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ON
BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Tan Dung
APPENDIX I
LISTS OF SECTORS ELIGIBLE FOR IMPORT DUTY
INCENTIVES
(To the Government's Decree No. 87/2010/ND-CP of August 13, 2010)
A. LIST OF
SECTORS IN WHICH INVESTMENT IS PARTICULARLY PROMOTED:
I. Production of new
materials and new energies; production of hi-tech, biotechnology and
information technology products; mechanical engineering
1. Production of composite
materials, light construction materials, and precious and rare materials.
2. Manufacture of high-grade
steel, alloys, special metals and porous iron.
3. Investment in the building of
power source projects operated by solar energy, wind energy, biogas, geothermal
energy and tide.
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5. Production of semi-conducting
substances and hi-tech electronic components; production of key software
products and information technology products, and digital information contents.
6. Investment in the production
and manufacture of precision tools, industrial production safety inspection and
control equipment; industrial robots.
II. Rearing and processing of
agricultural, forest and fisheries products; salt making; production of new
artificial breeds and plant varieties and livestock breeds
7. Afforestation and forest
tending.
8. Agricultural production,
afforestation and aquaculture in unclaimed land areas and unexploited water
areas.
9. Off-shore fishing.
10. Production of new artificial
breeds and plant varieties and livestock breeds.
11. Salt production, mining and
refining.
III. Use of high technologies
and modern techniques, protection of eco-environment; hi -tech research,
development and nursery
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13. Pollution treatment,
environmental protection; manufacture of equipment for treating environmental
pollution and for environmental observation and analysis.
14. Collection and treatment of
wastewater, exhaust gas and solid wastes; recycling and reuse of wastes.
15. Hi-tech research,
development and nursery.
IV. Building and development
of infrastructure facilities and important projects
16. Investment in the building
and development of infrastructure facilities in hi-tech parks and economic
zones and other important projects decided by the Prime Minister.
V Development of education and
training. health, physical training and sports
17. Investment in the building
of drug and smoking detoxification establishments.
18. Investment in the setting up
of anti-epidemic hygiene establishments.
19. Investment in the
establishment of geriatric centers, social relief centers and care centers for
the disabled and orphans.
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21. Software services,
information technology research and training of human resources for information
technology.
VI. Other production and service
sectors
22. Investment in research and
development accounting for 25% or more of turnover.
23. Sea rescue services.
24. Investment in the building
of student dormitories; condominiums for workers of industrial parks, export
processing zones and hi-tech parks and low-cost houses for low income earners
meeting with housing difficulties in urban centers.
B. LIST OF
SECTORS IN WHICH INVESTMENT IS PROMOTED
I. Production of new
materials and new energies; production of hi-tech, biotechnology and
information technology products; mechanical engineering
1. Manufacture of nonferrous
metals and cast iron metallurgy.
2. Manufacture of molds for
metal products.
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4. Manufacture of medical
equipment building of pharmaceutical preservation storehouses and storehouses
of reserve medicines for human use in preparation for natural disasters,
catastrophes and dangerous epidemics.
5. Manufacture of equipment for
testing food toxins.
6. Development of the
petrochemical industry.
7. Production of coke and
activated charcoal.
8. Production of plant
protection drugs, pesticides; drugs for preventing and curing animal and
aquatic animal diseases; veterinary drugs; and materials thereof.
9. Production, investment and
development of medicines for preventing and treating social diseases; vaccines;
bioproducts; medicines from medicinal materials: oriental medicines; and materials
thereof; application of advanced technologies and biotechnologies to produce
medicines for human use reaching international GMP standards: production of
antibiotic materials.
10. Investment in the building
of medicine bio-test and usability assessment facilities, pharmaceutical
establishments satisfying goods practice standards in the production,
preservation, test and clinical trial of medicines: and rearing, growing,
harvest and processing of medicinal materials.
11. Development of medicinal material
sources and the production of medicines from medicinal materials; projects to
research and prove scientific grounds of oriental remedies and development of
standards for testing oriental remedies.
12. Manufacture of machines,
equipment and detail assemblies in the sectors of oil and gas exploitation,
mining, energy and cement; manufacture of large-capacity lifting equipment;
manufacture of metal-working machines and metallurgical equipment.
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14. Investment in the
manufacture of diesel motors; investment in the building and repair of ships;
spare parts for freighters and fishing ships: manufacture of machines and spare
parts for dynamic and hydraulic machines, and compressors;
15. Manufacture of construction
equipment, vehicles and machines; technical equipment for the transport
industry; locomotives and carriages,
16. Investment in the
manufacture of machine tools, machines, equipment, spare parts and machines for
agriculture, silviculture and fishery, food processing machines and irrigation
equipment.
17. Investment in the
manufacture of equipment and machines for the textile, garment and leather
industries.
II. Rearing and processing of
agricultural, forest and fisheries products; salt making; production of new
artificial breeds and plant varieties and livestock breeds
18. Planting of trees for use as
medicinal materials.
19. Investment in the
post-harvest preservation of agricultural products, preservation of farm and
aquatic products and food.
20. Production of bottled and
canned fruit juices.
21. Production and refining of
feeds for cattle, poultry and aquatic animals.
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23. Production, propagation,
cross-breeding and hybridization of plant varieties and animal breeds.
24. Investment in agricultural,
forest and fishery product processing.
25. Building, renovation and
upgrade of establishments slaughtering, preserving and processing poultry and
cattle on a consolidated and industrial scale.
26. Building and development of
consolidated material zones to serve the processing industry.
III. Use of high
technologies, modern techniques; protection of the eco-environment; hi-tech
research, development and nursery
27. Manufacture of equipment to
respond to and remedy oil spills.
28. Manurfacture of
waste-treating equipment.
29. Investment in the building
of technical facilities and works; laboratories and testing stations to apply
new technologies to production; investment in the establishment of research
institutes.
IV. Building and development
of infrastructure
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31. Investment in building and
developing water plants, power plants and water supply and drainage systems;
bridges, roads and railways: airport terminals, seaports and river ports:
airfields and railway stations.
V. Development of education
and training, health, sports, physical training and folk culture
32. Investment in building
infrastructure facilities of education and training institutions; investment in
building people-founded and private schools and education and training
institutions at the levels: preschool education, general education, secondary
professional education, vocational training and higher education.
33. Establishment of
people-founded and private hospitals.
34. Building of physical
training and sports centers, practicing facilities, physical training and
sports clubs; and establishments manufacturing, creating and repairing equipment
for physical training and sports practicing.
35. Establishment of folk
cultural houses: folk song, dance and music troupes; theaters, films studios,
film development and printing establishments; production, creation and repair
of traditional musical instruments; embellishment and conservation of museums,
folk cultural houses and cultural and arts schools.
VI. Other production and
service sectors
36. Development of public
transport, including transportation by sea and air: transportation by rail; passenger
transportation by cars of 24 or more seats; transportation by modern and
high-speed inland waterway ships: transportation by container.
37. Production of children's
toys.
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39. Weaving, finishing of
textile products; production of silk and yarns; leather tanning and preliminary
processing.-
APPENDIX II
LIST OF GROUPS OF EQUIPMENT AND FACILITIES EXEMPT
FROM DUTY ON FIRST-TIME IMPORTTATION ONLY
(To the Government's Decree No. 87/2010/ND-CP of August 13, 2010)
1
Water supply systems of all
types.
2
Air conditioning and
ventilation systems.
3
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4
Garbage and wastewater
treatment systems.
5
Lifting systems (lifts).
6
Washing and laundering systems.
7
Protection equipment systems.
8
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9
Automatic teller machines.