Circular No. 101/2010/TT-BTC guiding the exemption from import duty under the Government’s Decree No. 04/2009/ND-CP of 14 January 2009 on incentives and supports for environmental protection activities

74 OFFICIAL GAZETTE Issue nos10·121July 2010 (Gong Baono 438/July 31, 2010) mE MINISTRY OF FINANCE Circular No. 101l20l0fIT·BTC of July 14, 2010, guiding the exemption from import duty under the Government's Decree No. 04/2009/ND·CP of January 14,2009, on incentives and supports for environmental protection activities Pursuant to June 14, 2005 Law No. 4512005/ QH11 on import Duty and Export Duty; Pursuant to the Government's Decree No. 149I2OO5!ND-CP ofDecember 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty; Pursuant to the Government's Decree No. 04/ 2009IND-rp ofJanuary 14, 2009, on incentives and supports for environmental protection activities; Pursuant to the Government's Decree No. 118l2008IND-CP ofNovember 27,2008, defining the functions, tasks, powers and organizational structure of the Ministry ofFinance; The Ministry ofFinance guides the exemption from import duty on machinery, equipment, vehicles, tools and materials under Clause I, Article 14 of the Government '.I' Decree No. 04/ 2009/ND-CP of January 14, 2009, as follows: Article 1. Subjects of application I. State management agencies in charge of natural resources and environment and domains eligible for incentives and supports for environmental protection activities. 2. Organizations and individuals that carry out environmental protection activities, including collecting, storing, transporting, recycling or disposing of wastes; conducting environmental observation and analysis; and producing clean and renewable energies, under investment projects on environmental protection. Article 2. List of import duty-free goods To promulgate together with this Circular a list of import duty-free goods under Clause I, Article 14 of the Government's Decree No. 04/ 2009/ND-CP of January 14, 2009. Article 3. Organization of implementation I. Machinery, equipment, vehicles, tools and materials on the list promulgated together with this Circular may be imported for direct use in collecting, storing, transporting, recycling or disposing of wastes; conducting environmental observation and analysis; or producing clean and renewable energies. 2. Based on the list of goods promulgated together with this Circular, import duty-exempt entities defined in Article I of this Circular shall make customs dossiers and carry out duty exemption procedures under Article II; Clauses 2, 3, 5 and 6, Article 101; and Article 102 of the Finance Ministry's Circular No. 79/2009/TT­ BTC of Apri I 20, 2009, guiding customs procedures; customs inspection and supervision; © VIETNAM LAW & LEGAL FORUM Issue nos10·121July 2010 (Gong Baanos 438/July 31,2010) OFFICIAL GAZETTE 75 export duty and import duty and tax administration for exports and imports. 3. Duty-exempt entities defined in this Circular shall inspect and finalize the import and use of duty-free goods on the list promulgated together with this Circular and report such to customs offices that carry out duty exemption procedures under Article 103 of the Finance Ministry'S Circular No. 79/2009/TT-BTC of April 20, 2009. 4. Import duty exemption under this Circular is applicable to cases of expansion of projects or replacement or renewal of technologies, 5. Goods specified in this Circular which are imported by organizations or individuals that are entrusted to import goods or bid winners for import and supply of goods to entities defined in Article 1 of this Circular are also free from import duty. 6. For goods already exempt from duty under this Circular which are later used for purposes other than those eligible for duty exemption, duty payers shall declare and fully pay duty and fine (if any) under the law on import duty and export duty. Article 4. Effect 1. This Circular takes effect 45 d~from the date of its signing. 2. Any problems arising in the course of implementation should be promptly zeported to the Ministry of Finance for study and additional guidance> For the Minister ofFinance Deputy Minister DO HOANG ANH TI.I;\N LIST OF IMPORT DUTY-FREE GOODS UNDER CLAUSE I, ARTICLE 14 OF DECREE No. 0412009/ND-CP (Promulgated together with the Finance Ministry's Circular No. 101120101TT-BTC of July 14, 2010) No. Description Code I Reservoirs, tanks, vats and similar containers for any material 7309.00.00.00 (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment Other than tanks of up to 4,000 rrr' and of a diameter of up to 57.5 m; pressure tanks and compressed gas tanks of up to 1,000 m' and of a working pressure of up to 100 at with product P.Y. < 4,000 2 Aluminum reservoirs, tanks, vats and similar containers, for any 7611.00.00.00 material (other than compressed or liquefied gas), of a capacity exceeding 300 liters, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment © VIETNAM LAW & LEGAL FORUM 76 OFFICIAL GAZETTE Issue nos 10·12/July 201 0 (Cong Bao no 4381Jufy 31,2010) 3 Gas or liquefied gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers Gas or liquefied gas generators, with or without their purifiers; 8405.10.00,00 acetylene gas generators and similar water process gas generators, with or without their purifiers Parts 8405.90.00.00 4 .'ill or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not filled with filters Yacuumpumps 8414.10.10.00 8414.10.20.00 Air compressors used in cooling equipment 8414.30.10.00 8414.30.90.00 " Air compressors installed on frames with moving wheels 8414.40.00.00 Oller than those of a capacity of up to 32 at, 18 m3Jh Fans: 8414.59.10.10 8414.59.90.10 • Other 8414.80.11.00 8414.80.12.00 8414.80.19.00 8414.80.30.00 8414.80.41.00 8414.80.42.90 8414.80.49.20 8414.80.49.90 8414.80.51.00 8414.80.59.00 8414.80.91.10 8414.80.91.90 8414.80.99.00 © VIETNAM LAW & LEGAL FORUM Issue nos 10·121July 201 0 (Gong BaD nos 438/Jufy 31,2010) OFFICIAL GAZETTE 77 Parts 8414.90.11.00 8414.90.12.90 8414.90.19.00 8414.90.91.10 8414.90.91.90 8414.90.99.10 8414.~.99.90 5 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or equipment of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric Instantaneous or storage water heaters, non-electric 8419.19.90.00 Other than those using a livestock pharmaceutical production chain, 8419.39.11.00 of a productivity of 40-100 kg/h, and drying temperature of 70 8419.39.19.00 80'C 8419·39.20.00 Distilling or rectifying equipment 84 I 'lAO. 10.00 8419.<10.20.00 Heat exchange units 8419.50.10.00 8419.j().20.oo 8419.50.30.00 8419.50.40.00 8419,50.90.00 Air or other gas liquefiers 8419.60.10.00 8419.60.20.00 Other machinery and equipment 8419.89.13.00 8419.89.19.00 8419.89.20.00 © VIETNAM LAW & LEGAL FORUM 78 OFFICIAL GAZETTE Issue nos 10-121July 2010 (Gong Baono 438/July 31, 2010) Parts 8419.90.12.00 8419.90.19.00 8419.90.20.00 6 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases Centrifuges, including centrifugal dryers 8421.19.90.00 :F1iltering or purifying machinery and apparatus, for liquids 8421.21.19.00 8421.21.29.10 8421.21.29.90 8421.22.10.00 8421.22.20.10 8421.22.20.90 8421.23.11.00 8421.23.19.00 8421.23.91.00 8421.23.99.00 8421.29.10.00 8421.29.30.00 8421.29.40.00 8421.29.50.00 8421.29.90.00 F.iltering or purifying machinery and apparatus, for gases 8421.31.10.00 8421.31.90.00 :e"rts 8421.91.20.00 8421.91.90.00 7 Self-propelled bulldozers, angle dozers, graders, levelers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers Tamping machines and road rollers 8429.40.10.10 Other than rubber- Or steel-wheel static rollers of a tonnage of up to 8429.40.10.90 12 tons; and steel-wheel vibrating rollers of a vibratory tonnage of 8429403000 up to ](J tons © VIETNAM LAW & LEGAL FORUM Issue nos 10·121July 2010 (Gong Baonos 438/Jufy 31, 2010) OFFICIAL GAZETTE 79 8 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above Hydraulic presses 8462.91.00.00 9 Machine-tools (including machines for nailing, stapling, gluing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials Splitting, slicing or paring machines 8465,'l6.1O.oo 8465.96.20.00 Lathes 8465:<J9.30.00 8465~.40.00 Machines for deburring the surfaces of printed circuit 8465~.50.00 boards/printed wiring boards during manufacturing; for scoring printed circuit boards/printed wiring boards or printed circuit board/printed wiring board substrates; laminating presses for manufacturing printed circuit boards/printed wiring boards Other 8465,99.60.00 8465,99.90.00 10 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 thru 84.65, including work or tool holders, self-opening die-heads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand For machines of heading 84.62 or 84.63 846&,,94.00.00 II Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand Sorting, screening, separating or washing machines 8474.10.10.00 Other than sand-separating machines with a capacity of 25 m3/h 8474.10.20.00 50m'/h © VIETNAM LAW & LEGAL FORUM 80 OFFICIAL GAZETTE Issue nos10·12/July 2010 (Gong BaD no 438/July 31,2010) Crushing or grinding machines 7474.20.11.00 Other than stone-crushing or -screening stations with a capacity of 7474.20.19.00 up to 50 tons/h; ball mills of a capacity of up to 6 tons/h with 7474.20.21.00 revolving number n =29.2 revolutions/minute, of up to 8 tons/h with n =23.9 revolutions/minute, or of up to 14 tons/h with n = 7474.20.29.00 21.4 revolutions/minute (input materials of 0-0.25 mm, output products of 0-0.74 mm); calcium carbonate powder-crushing machines of a capacity of 2.5 tons/h, of a fineness dSO of up to 2 utr: or d97 of up to 10 /lm; jaw crushers 400x600 of a capacity of up to 10 mJ/h; and Raymond mills of a diameter of up to 2,800 mm and a caoacitv of UP to 40 kW 12 M.!.chines and mechanical appliances, having individual functions Machines and other mechanical equipment 8479.81.10.00 Other than automatic wire coil-winders for ceiling fans of a winding 8479.81.20.00 speed of up to 2,000 revolutions/minute, engine 2 x 0.5 HP, 3 8479.82.10.00 phases, 220/380V, number of winding slots of 12-20, micro- 8479.82.20.00 operation; cement shaft -kiln switches 8479.89.20.00 8479.89.30.00 8479.89.40.00 8479.90.20.00 8479.90.30.00 8479.90.40.00 13 Taps, cocks, valves and similar appliances for pipelines, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostaticallv controlled valves Pressure-reducing valves 8481.10.11.00 8481.10.19.00 8481.10.20.00 8481.10.90.00 Valves for oleo-hydraulic or pneumatic transmissions 8481.20.10.00 8481.20.90.10 8481.20.90.90 Check (unidirection) valves 8481.30.10.00 8481.30.20.00 8481.30.90.00 © VIETNAM LAW & LEGAL FORUM Issue nos 10·121July 2010 (Gong Rio nos 438/July 31,2010) OFFICIAL GAZETTE 81 . Safety or relief valves 8481.40.10.00 8481.40.90.00 Other appliances 8481.80.11.00 8481.80.12.00 8481.80.13.00 8481.80.14.00 8481.80.21.00 8481.80.12.00 848 I, 80.30.00 848 L80.41.00 8481.80.49.00 8481.00.51.00 8481,80.59.00 848 UW. 61.00 8481.80.62.00 8481.30.63.00 8481.80.64.00 8481.80.65.00 8481.80.66.00 8481.80.67.00 8481.00.71.00 8481.00.72.00 8481.80.73.00 8481.80.74.00 848UlD.75.00 848 UID.76.00 8481.80.81.00 8481.80.82.00 8481.80.83.00 8481.80.84.00 8481.80.85.10 8481.80.85.90 8481.80.86.00 8481,80.91.10 8481. 80.91.90 8481.80.99.10 8481.80.99.90 8481.90.10.00 8481.90.21.00 8481.90.23.00 I 8481.90.29.00 l 8481.90.30.00 8481.90.40.00 8481.90.90.00 © VIETNAM LAW & LEGAL FORUM 82 OFFICIAL GAZETTE Issue nos 10·121July 2010 (Gong Baono 4381July 31,2010) 14 Electric motors and generators (excluding generating sets) Alternating current generators (alternators) 8501.62.10.00 8501. 62.90.00 8501.63.00.00 8501.64.00.00 15 Electric generating sets and rotary converters Other electric generating sets 8502.31.10.00 8502.31.90.00 8502.39.10.00 8502.39.20.00 8502.39.31.00 8502.39.39.00 Electric rotary converters 8502.40.00.00 16 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or d~lectric loss Other than particle-creating fluidizing dryers of a productivity of 40-100 kg/h, with a volume of a drying caldron of 400 liters, hating capacity of 45 kW, drying temperature of 70-80°C (for medical use) Resistance-heated furnaces and ovens 8514.10.00.00 Furnaces and ovens functioning by induction or dielectric loss 8514.20.20.00 8514.20.90.00 • Other furnaces and ovens 8514.30.20.00 8514.30.90.00 Other equipment for the heat treatment of materials by induction 8514.40.00.00 or dielectric loss Parts 8514.90.20.00 8514.90.90.00 17 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electric heating resistors © VIETNAM LAW & LEGAL FORUM Issue nos 10·121July 2010 (Gong Beo nos 438/July 31,2010) OFFICIAL GAZETTE 83 Electric space heating apparatus and soil heating apparatus 8516.29.00.00 18 Motor vehicles for the transport of goods Other, with compression-ignition internal combustion piston 8704.21.22.00 engine (diesel or semi-diesel) 8704.21.29.20 8704.22.22.00 8704.22.29.20 870~.22.42.00 87040.22.49.20 I 8704.n22.00 8704,23.29.20 8704.23.42.10 8704.23.42.90 8704..23.49.10 8704.23.49.20 Other, with spark-ignition internal combustion piston engine 8704,31.22.00 8704.31.29.20 8704.32.22.00 8704.32.29.20 8704.32.42.00 8704.32.49.20 8704:32.62.00 8704.32.69.20 8704.32.82.10 8704.32.82.90 8704,32.89.10 8704.32.89.20 19 Special-purpose motor vehicles, other than those principally 8705.90.50.00 designed for the transport of persons or goods (for example, road sweeper lorries, spraying lorries) 20 Surveying (including photogramrnetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders © VIETNAM LAW & LEGAL FOR 84 OFFICIAL GAZETTE Issue nos 10·121July 2010 (Gong BaD no 438/July 31,2010) Levels 9015,30.00.00 Photozrammetrical surveying instruments and appliances 9015.40.00.00 Other instruments and appliances 9015.80.10.00 9015.80.90.00 Parts and accessories 9015.90.00.00 21 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters) Fur measuring or checking the flow or level of liquids 9026.10.10.00 9026.10.20.00 9026.10.30.00 9026.10.90.00 For measuring or checking pressure 9026.20.10.00 9026.20.20.00 9026.20,30.00 9026.20.40.00 Other apparatus or instruments 9026.80.10.00 9026.80.20.00 Parts and accessories 9026.90.10.00 9026.90.20.00 22 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes Gas or smoke analysis apparatus 9027.10.10.00 9027.10.20.00 Chromatographs and electrophoresis instruments 9027.20.10.00 9027.20.20.00 Spectrometers, spectrophotometers and spectrographs using 9027.30.10.00 optical radiations (ultra violet, visible, infra-red) 9027.30.20.00 © VIETNAM LAW & LEGAL FORUM Issue nos 10·12/July 2010 (Gong Baonos 4381July 31,2010) OFFICIAL GAZETTE 85 Other instruments and apparatus using optical radiations (ultra 9027.50.10.00 violet, visible, infra-red) 9027.50.20.00 Other instruments and apparatus 9027.80.10.00 9027.80.20.00 9027.80.30.00 9027.80.40.00 Microtomes; parts and accessories 9027. 90.10.00 9027.90.91.00 9027.90.99.00 23 Gas, liquid or electricity supply or production meters, including calibrating meters therefor Gas meters 9028.10.10.00 9028.10.90.00 Liquid meters 9028.20.10.00 9028.20.90.00 Electricity meters 9028.30.10.00 Other than general electricity meters for metering electric currents < 9028.30.90.00 SOW. voltage or consumption capacity; 1- or 3-phase electric meters with U of up to 380 V and I of up to 100 A Parts and accessories 9028.90.10.00 Other than composite boxes for electric meter protection 902&.90.90.00 24 Measuring or checking instruments. appliances and machines; profile proiectors Machines for balancing mechanical parts 9031.10.10.00 9031. W.20.00 Test benches 9031.20.10.00 9031.20.20.00 Other optical instruments and appliances 9031.41.10.00 9031.49.10.00 9031.49.20.00 9031.49.30.00 9031.49,90,00 © VIETNAM LAW & LEGAL FORUM 86 OFFICIAL GAZETTE Issue nos 10·121July 2010 (Gong BaD no 43&,July 31, 2010) Other instruments, appliances and machines 9031.80.11.00 9031.80.19.00 9031.80.92,00 9031.80.99.00 Parts and accessories 9031.90.11.00 9031. 90.12.00 9031. 90. 13.00 9031.90.19.00 9031.90.20,00 25 Automatic regulating or controlling instruments and apparatus Thermostats 9032,10.10.00 9032.10.20.00 Manostats 9032.20.10.00 9032.20.20.00 Other instruments and apparatus 9032.81.00.00 9032.89.10.00 9032.89.20,00 9032.89.31.00 9032.89.39.00 9032.89.90.00 Parts and accessories 9032.90.10.00 9032.90.20.00 9032.90.30.00 9032.90,90.00 © VIETNAM LAW & LEGAL FORUM