Circular 04/2012/TT-BKHDT dated 13 August 2012 of the Ministry of Planning and Investment promulgating the list of machinery, equipment, replacement accessories, specialized transport vehicles, raw materials, supplies, semi-finished products which are produced domestically. This Circular takes effect from the date of 01 October 2012 and replaces Circular No. 04/2009/TT-BKH 23 July 2009.
Raw materials, supplies, components used for ship building are added to the list of goods are produced domestically.
This Circular inculdes 06 lists of goods, products are produced domestically in oder to provide a basic for considering VAT or import duty exemption or reduction, comprising of:
- List of machinery, equipment, replacement accessories, specialized transport vehicle;
- List of construction supplies;
- List of raw materials, supplies, components;
- List of necessary supplies to be used for petrolem and gas;
- List of raw materials, supplies, components used for ship building;
- List of supplies, accessories which are directly used for software prodcution.
Compared with the previous regulations at Circular No. 04/2009/TT-BKH, this Circular added two new lists of goods which are produced domestically (including the list of raw materials and components and a list of raw materials and semi-finished products for ship building).