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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. :
185/2012/TT-BTC
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Ha Noi,
October 30, 2012
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CIRCULAR
GUIDING EXEMPTION
FROM IMPORT DUTIES FOR SPARE PARTS AND COMPONENTS FOR THE MANUFACTURE AND
ASSEMBLY OF BUSES OF THE DEVELOPMENT, INVESTMENT PROJECT OF PUBLIC PASSENGER
TRANSPORTATION BY BUSES IN HANOI AND HO CHI MINH CITIES
Pursuant to the Law on Export and Import
Duties of June 14, 2005;
Pursuant to the Decree No.87/2010/ND-CP of
August 13, 2010 of the Government detailing the implementation of a number of
Articles of the Law on Export and Import Duties;
Pursuant to the Decree No.118/2008/ND-CP of
November 27, 2008 of the Government defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
To implement the direction of the Prime
Minister in the Official Dispatch No. 2366/VPCP-KTTH dated April 10, 2012 of
the Government Office;
At the request of the Director of Tax Policy,
The Minister of Finance issues the Circular
guiding exemption from import duties for spare parts and components for the
manufacture and assembly of buses of the development, investment project of
public passenger transportation by buses in Hanoi and Ho Chi Minh cities.
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This Circular guides the implementation of
exemption from import duties for spare parts and components for the manufacture
and assembly of buses of the type that has not yet produced domestically of the
development, investment project of public passenger transportation by buses in
Hanoi and Ho Chi Minh cities of 2012-2015 period.
Article 2. Conditions for entitlement
to receive import duty exemption
1. The investment projects must be approved by
the competent State authorities in the period 2012-2015 under the guidance of
the Ministry of Transport, which specifies: Duration of the project; number,
type, quality and value of spare parts, components need to be imported for the
domestic manufacture and assembly of buses.
2. Basis to determine the spare parts and
components which are able to be produced domestically is the list of machinery,
equipment, spare parts, specialized means of transport, raw materials,
supplies, semi-finished products which can be produced domestically issued by
the Ministry of Planning and Investment that takes effect at the time of
registration for the import declaration of goods of the project.
Article 3. Procedures for import duty
exemption
1. On registration for the list of imported
goods exempted from duty
a) The project owner must register the list of
imported goods exempted from duty before the first registration of the import
declaration of the project, category, project phases under form 11 Appendix VI
issued together with the Circular No.194/2010/TT-BTC dated 06/12/2010 of the
Ministry of Finance guiding customs procedures; inspection and supervision;
export duty, import duty and tax management for exports and imports
(hereinafter referred to as the Circular No.194/2010/TT-BTC).
b) Place to register the list: Customs
Departments of the provinces or cities where the projects are implemented.
c) Registration dossier: Persons, who register
the list of imports exempted from duty must submit, present to the customs
offices dossier comprising:
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- The list of imports exempted: Submit 02
originals together with 01 differential monitoring slip under form 14 Appendix
VI issued together the Circular No.194/2010/TT-BTC;
- Investment license or investment incentive
certificate: Submit 01 copy, the original shall be presented for comparison;
- Technical and economic substantiation,
detailed technical design documents of the project: Submit 01 copy, the
original shall be presented for comparison;
- A list of documents of registration dossier
for imports exempted: Submit 01 original.
d) After the enterprises register the list of
imports exempted, the customs offices provide differential monitoring slip as a
basis for the taxpayer to present to the customs office to perform differential
when conducting customs procedures for the goods actually imported.
2. On dossier, procedures for duty exemption
a) Dossier, procedures for duty exemption shall
comply with Article 103 of the Circular No.194/2010/TT-BTC. In addition, the
project owner is required to provide written approval of project issued by the
competent authority (under the guidance of the Ministry of Transport), which
specifies: Duration of the project; number, type, quality and value of spare
parts, components need to be imported for the domestic manufacture and assembly
of buses.
b) The project owner must self-calculate and
self-declare tax amount exempted for each item, the customs declaration like
the case required paying tax. Customs offices based on dossier of duty
exemption, the tax amount proposed for exemption, compare with the current
regulations to conduct tax exemption procedures for each customs declaration as
prescribed by law.
3. On settlement of the import and use of goods
exempted from duty and other related content.
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b) Other matters related to customs dossier,
registration for the list of imports exempted from tax, responsibility for
inspection of the customs offices during conducting of customs procedures,
implementation of regime to report goods exempted from tax, the responsibility
of the taxpayers not mentioned in this Circular shall comply with the guidance
in the Circular No.194/2010/TT-BTC.
Article 4. Implementation organizations
1. This Circular takes effect from December 14,
2012.
2. In the course of implementation, the related
documents referred in this Circular are amended, supplemented or replaced,
follow the one amended, supplemented or replaced; in case of arising problems,
the concerned agencies, organizations and individuals should promptly report to
the Ministry of Finance for study, guidance. /.
FOR MINISTER
DEPUTY MINISTER
Vu Thi Mai
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