Appendix II — Preferential import tariff

PROVISIONS ON COMMODITY CODES

AND PREFERENTIAL IMPORT TAX RATES

FOR CERTAIN GROUPS OF GOODS AND GOODS

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1. Notes

1.1. CKD kits of motor vehicles or unassembled kits imported for the manufacture or assembly of motor vehicles are classified and subject to the preferential import tax rate specified in Chapter 98 in accordance with the guidance in point b.5 of clause 2 of Chapter 98 or as specified in heading 98.21, heading 98.36 or heading 98.49.

a) For CKD kits of motor vehicles used for the transport of goods (trucks) with a maximum laden weight of over 20 tonnes imported, enterprises manufacturing or assembling motor vehicles may choose to calculate tax at the preferential import tax rate applicable to each individual component or part listed in the 97 chapters of Section I of Appendix II, or to calculate tax at the separate preferential import tax rate applicable to kits of motor vehicles with a maximum laden weight of over 20 tonnes specified in heading 98.21. Where an enterprise chooses to calculate tax by individual motor vehicle component or part, it must satisfy the conditions specified in point b.5.1 of clause 2 of this Section.

b) For chassis fitted with an engine, with a cab (chassis cab motor vehicles), the customs declarant shall declare the commodity code and apply the preferential import tax rate specified in heading 98.36. Where, after assembly into a complete motor vehicle, the vehicle does not correspond to the type of vehicle declared on the customs declaration, the customs declarant must recalculate the import tax at the import tax rate specified for the chassis fitted with an engine, with a cab, of the type of vehicle actually assembled as specified in heading 98.36, and shall additionally be subject to penalties as provided by law. The type of vehicle actually assembled shall be determined on the basis of the certificate of technical safety and environmental protection quality for manufactured or assembled motor vehicles issued by the Vietnam Register.

1.2. Alloy steel goods containing the element Boron and/or Chromium and/or Titanium under heading 98.11 means alloy steel goods (excluding flat-rolled, hot-rolled steel products) meeting the criteria specified in point f of clause 1 of the Chapter Note to Chapter 72 of Section I of Appendix II, and being steel whose composition contains Boron in a content of 0.0008% or more and/or contains Chromium in a content of 0.3% or more and/or contains Titanium in a content of 0.05% or more (where Boron or Chromium or Titanium is the sole element determining the alloy steel characteristic, or Boron and/or Chromium and/or Titanium is the element determining the alloy steel characteristic). Where the composition of the steel also contains other elements meeting the criteria specified in point f of clause 1 of the Note to Chapter 72, such steel does not fall under heading 98.11.

1.3. Nylon fabric cord 1680 D/2 and 1890 D/2 under heading 98.26 must meet the following technical specifications:

1.4. Copper wire with a maximum cross-sectional dimension of over 6 mm but not exceeding 8 mm under heading 98.30 must meet the following technical specifications:

1.5. Dermal fillers, creams supporting the skin's protective function, and scar-reducing gels are classified under heading 98.25 if accompanied by an Import Permit or a Certificate of Registration for Circulation or a Notification of Receipt of a Dossier for Declaration of Applicable Standards as prescribed by the Ministry of Health.

1.6. Non-alloy steel, in the form of bars and irregularly wound coils, hot-rolled, under heading 98.39 must meet the technical requirements specified in one of the National Standards TCVN 1766:1975 and TCVN 8996:2011 (ISO 4954:1993) published by the Ministry of Science and Technology.

1.7. Virgin Polypropylene resin under heading 98.37 must meet the following technical specifications in full:

1.8. Set-top boxes under heading 98.46 are digital television receiving devices whose structure and main function is to decode terrestrial digital television, digital cable television and digital satellite television signals, standardised in accordance with National Technical Regulation QCVN 63:2012/BTTTT on DVB-T2 terrestrial digital television receiving devices; QCVN 80:2014/BTTTT on DVB-S and DVB-S2 digital satellite television signal receiving devices; National Standard TCVN 8666:2011 on set-top boxes in digital cable television networks - technical requirements, having the construction and technical features of an "Integrated Receiver/Decoder (IRD) for direct broadcasting media systems".

1.9. Honeycomb cellular confinement systems made from Nano-composite Polymeric Alloy material (Neoweb) under heading 98.47 must meet National Standard TCVN 10544:2014 published by the Ministry of Science and Technology.

2. The manner of classification, conditions and procedures for applying the preferential import tax rates specified in Chapter 98, and reporting on inspection and settlement of the use of goods subject to the preferential import tax rates specified in Chapter 98.

2.1. Manner of classification:

For goods named in clause 3 of Chapter 98, when carrying out customs procedures, the customs declarant must declare using the 8-digit commodity code specified in the 97 chapters of Section I of Appendix II, and record alongside it the 8-digit commodity code specified in clause 3 of Chapter 98.

2.2. Conditions and procedures for applying the preferential import tax rates specified in Chapter 98:

a) The application of the preferential import tax rate for the groups of goods under headings 98.04, 98.05, 98.08, 98.10, 98.11, 98.12, 98.16, 98.25 to 98.30, 98.32, 98.33, 98.35 to 98.39, 98.41, 98.45, 98.46, 98.47, 98.48, 98.50 and 98.52 must strictly follow the description of goods in the Nomenclature of Goods and the preferential import tax rates specified in clause 3 of Chapter 98 and the Notes in clause 1 of Chapter 98; the preferential import tax rate of the corresponding goods or group of goods in the 97 chapters of Section I of Appendix II shall not apply.

The preferential import tax rate specified in clause 3 of Chapter 98 for the groups of goods under headings 98.17 to 98.23 and headings 98.34, 98.40, 98.42, 98.44, 98.49 and 98.51 shall apply only if the conditions and procedures are met and reporting and inspection of the use of imported goods is carried out as specified in point b of clause 2.2 of Chapter 98 (except for headings 98.20, 98.21 and 98.23, which are not required to submit reports). Where the conditions specified in point b of clause 2.2 of Chapter 98 are not met, the preferential import tax rate specified in the 97 chapters of Section I of Appendix II shall apply.

Imported motor vehicles declared on the import goods declaration as vehicles designed for the transport of cash, if they meet the conditions and procedures specified in point b.7 of clause 2.2 of Chapter 98, shall be classified under and subject to the preferential import tax rate of heading 98.23, and shall not be required to report or settle the import. Where the conditions and procedures specified in point b.7 of clause 2.2 of Chapter 98 are not met, such vehicles shall, depending on their cylinder capacity or their design gross vehicle weight, be classified under and subject to the preferential import tax rate applicable to the corresponding type of vehicle specified in heading 87.03 or 87.04 of the 97 chapters of Section I of Appendix II (and shall not be classified under heading 87.05).

b) Conditions and procedures for applying the preferential import tax rate under Chapter 98 and for reporting on and inspecting the import and use of goods under headings 98.17 to 98.23 and headings 98.34, 98.40, 98.42, 98.44, 98.49 and 98.51:

b.1) Imported goods being flame-proof machinery and equipment specifically used for underground coal mining and certain materials and equipment for manufacturing or assembling such flame-proof machinery and equipment for underground coal mining, under heading 98.17:

b.1.1) Conditions for application:

- Not on the List of domestically-producible machinery, equipment, spare parts, materials, supplies, components and semi-finished products issued by the Ministry of Planning and Investment.

- Imported for installation underground to serve coal mining, or to serve the manufacture or assembly of machinery and equipment installed and used underground;

- Imported by the Vietnam National Coal - Mineral Industries Group (VINACOMIN) or its subsidiaries, or imported on their behalf under entrustment. Where enterprises other than VINACOMIN import such goods, they must have a written notice of a winning bid from VINACOMIN or a VINACOMIN subsidiary, or a sale and purchase contract with VINACOMIN or a VINACOMIN subsidiary (the selling price not including import tax).

b.1.2) Reporting on and inspection of import and use:

- VINACOMIN and its subsidiaries are responsible for reporting on the import and proper use of the flame-proof machinery and equipment specifically used for underground coal mining and the related materials and equipment for manufacturing or assembling such machinery and equipment, to the customs authority where the import goods declaration is registered, for the purpose of management, monitoring and inspection of the import and use of all imported goods. Where the importing enterprise is not a VINACOMIN entity, the importing enterprise, together with the using enterprise, shall report to the customs authority on the import and use of all imported goods.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.17".

- Where the goods are used for the wrong purpose, the preferential import tax rate specified in the 97 chapters of Section I of Appendix II applicable at the time of registration of the import goods declaration with the customs authority shall apply.

b.2) Imported goods for use in the new construction, repair or maintenance of locomotives and rolling stock, under heading 98.18:

- The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.18 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.18".

- When carrying out customs procedures, in addition to the dossier of the Notification of the expected List of imports for application of the preferential import tax rate under heading 98.18, the customs declarant shall submit and present to the customs authority a Certificate of Confirmation from the Vietnam Railways Corporation for goods imported for the new construction, repair or maintenance of locomotives and rolling stock.

- The customs declarant shall itself determine its usage needs and compile a List of goods to be imported for the new construction, repair or maintenance of locomotives and rolling stock (the List), and send a dossier requesting confirmation of the List, either directly or by post, to the Vietnam Railways Corporation. The dossier requesting confirmation comprises:

+ An official letter requesting confirmation of the list of imported goods for use in the new construction, repair or maintenance of locomotives and rolling stock: 1 original;

+ The List of imported goods for use in the new construction, repair or maintenance of locomotives and rolling stock: 1 original.

After receiving the customs declarant's dossier requesting confirmation, the Vietnam Railways Corporation is responsible for receiving, examining and processing the dossier. Where the dossier requesting confirmation is incomplete or invalid, the Vietnam Railways Corporation must, within a maximum of 03 working days from the date of receipt of the dossier, notify the customs declarant in writing to complete the dossier. Within 10 days from the date of receipt of a complete and valid dossier, the Vietnam Railways Corporation shall consider and issue a Certificate of Confirmation for goods imported for the new construction, repair or maintenance of locomotives and rolling stock to the customs declarant. The Certificate of Confirmation shall be made in 02 copies, 01 copy for the customs declarant to submit to the customs authority when carrying out import procedures, and 01 copy for the customs declarant to retain.

- The customs declarant enjoying the tax incentive under the preferential import tax rate specified in heading 98.18 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.18 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.18".

- Where the goods are used for the wrong purpose, the preferential import tax rate specified in the 97 chapters of Section I of Appendix II applicable at the time of registration of the Import Goods Declaration with the customs authority shall apply.

b.3) Imported goods being materials and equipment for use in the manufacture of products on the List of Key Mechanical Products for the period from 2017 to 2025 under Decision No. 319/QD-TTg dated 15 March 2018 of the Prime Minister approving the Strategy for Development of Vietnam's Mechanical Engineering Industry to 2025, with a vision to 2035, and any amending or supplementing documents (if any), under heading 98.19:

- The customs declarant must submit a Notification of the List of materials and equipment expected to be imported for use in the manufacture of key mechanical products for application of the preferential tax rate under heading 98.19 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.19".

- When carrying out customs procedures, in addition to the dossier of the Notification of the expected List of imports for application of the preferential import tax rate under heading 98.19, the customs declarant shall submit and present to the customs authority a document from the Ministry of Industry and Trade confirming that the enterprise is a type of enterprise manufacturing key mechanical products.

- The customs declarant shall send a dossier requesting confirmation of its status as a type of enterprise manufacturing key mechanical products, either directly or by post, to the Ministry of Industry and Trade. The dossier requesting confirmation comprises:

+ An official letter requesting confirmation of status as a type of enterprise manufacturing key mechanical products: 01 original;

+ The list of key mechanical products for which confirmation is requested, comprising: product name; specifications and description of technical characteristics; quality standards; production capacity; place of manufacture; unit price; descriptive images; the enterprise's production experience with the product; and explanation of the product's function: 01 original.

- After receiving the customs declarant's dossier requesting confirmation, the Ministry of Industry and Trade is responsible for receiving, examining and processing the dossier. Where the dossier requesting confirmation is incomplete or invalid, the Ministry of Industry and Trade must, within a maximum of 03 working days from the date of receipt of the dossier, notify the customs declarant in writing to complete the dossier. Within 10 working days from the date of receipt of a complete and valid dossier, the Ministry of Industry and Trade shall consider and issue a document confirming status as a type of enterprise manufacturing key mechanical products to the customs declarant. The confirmation document shall be made in 02 copies, 01 copy for the customs declarant to submit to the customs authority when carrying out import procedures, and 01 copy for the customs declarant to retain.

- The customs declarant enjoying the tax incentive under the preferential import tax rate specified in heading 98.19 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.19 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.19".

- Where the goods are used for the wrong purpose, the preferential import tax rate specified in the 97 chapters of Section I of Appendix II applicable at the time of registration of the Import Goods Declaration with the customs authority shall apply.

b.4) Imported goods being spare parts and materials for aircraft, under heading 98.20:

- Entities eligible to apply: Organisations engaged in the manufacture, maintenance or testing of aircraft, aircraft engines, aircraft propellers and aircraft equipment and instruments in Vietnam, holding a licence issued by the Ministry of Transport under the Law on Vietnam Civil Aviation, that directly import or authorise the import, or import on entrustment.

- For spare parts: upon import, the enterprise must present a certificate of conformity for use on aircraft in the form prescribed by the International Civil Aviation Organization (ICAO), such as: an Authorized Release Certificate from the FAA (United States), EASA (Europe), CAAV Form 1 (Vietnam), or equivalent certificates under ICAO regulations. Each spare part shall have its own certificate clearly stating the manufacturer or repairer, the condition of the equipment and the production number associated with the goods upon import.

- For aircraft materials: imported materials must satisfy both of the following conditions:

+ Be named in the Illustrated Parts Catalogue (IPC) for aircraft, engines or aircraft equipment, or the Aircraft Maintenance Manual (AMM), or the Component Maintenance Manual, or the Structure Repair Manual (SRM), or the Chemical Material List (CML) of the aircraft manufacturer, or the aircraft operating manual, or the flight crew operating manual, or the list of consumable materials recognised by the Civil Aviation Authority of Vietnam;

+ Be accompanied by a certificate of quality issued by the manufacturer or repairer (Certificate of Conformity - COC) for the imported lot or batch number.

b.5) Imported goods being CKD kits and unassembled kits of motor vehicles for the manufacture or assembly of motor vehicles:

Enterprises importing CKD kits or unassembled kits of motor vehicles may be classified under and subject to the preferential import tax rate applicable to each individual component or part specified in the 97 chapters of Section I of Appendix II, or may choose to be classified under and subject to the preferential import tax rate applicable to CKD kits and unassembled kits of motor vehicles specified in heading 98.21, or to apply the rate applicable to complete motor vehicles specified in the 97 chapters. Where the enterprise chooses to calculate tax by individual motor vehicle component or part, or under heading 98.21, it must satisfy the conditions specified in point b.5.1 of this clause.

b.5.1) Conditions for application:

Components must be directly imported by enterprises meeting the Enterprise Standard for the manufacture and assembly of motor vehicles as prescribed by the Government's regulations on conditions for the manufacture, assembly, import and provision of warranty and maintenance services for motor vehicles, for the purpose of manufacture, or imported by organisations or individuals authorised by such enterprises to import, or imported on entrustment or for trading. In the case of import on entrustment, there must be an entrustment contract; in the case of import for trading, there must be a sale and purchase contract with an enterprise satisfying the prescribed conditions for assembling motor vehicles, at the time of carrying out import customs procedures.

Where an enterprise importing CKD kits or unassembled kits chooses to calculate tax by individual motor vehicle component or part, or under heading 98.21, but the customs authority, through inspection or examination, discovers that the enterprise has not used such kits for the manufacture or assembly of motor vehicles, the import tax shall be retroactively collected at the import tax rate applicable to a complete motor vehicle, and the enterprise shall be handled for violations in accordance with tax administration law.

b.5.2) Where components imported for the manufacture or assembly of motor vehicles do not satisfy the conditions specified in point b.5.1 of this clause, the kit shall be classified under and subject to the tax rate applicable to the commodity code and import tax rate of the corresponding complete motor vehicle specified in heading 87.02, 87.03 or 87.04 (except in the cases stated in point b.5.3 below) or heading 98.21, and shall not be required to report on the import and use of goods.

b.5.3) Where an enterprise imports CKD kits or unassembled kits, or a chassis fitted with an engine (chassis cab motor vehicle), for the assembly of ambulances, funeral vehicles (hearses/coffin-transport vehicles) or prisoner transport vehicles of heading 87.03; refrigerated vehicles, refuse collection vehicles fitted with a waste compaction unit, tanker vehicles, bulk cement tanker vehicles, sludge transport vehicles with a removable, tipping tank, armoured vehicles for the transport of valuable goods of heading 87.04, and other special-purpose vehicles of heading 87.05, or for the manufacture or assembly of vehicle types under a processing contract for export or under the export-manufacturing mode, the import tax on such goods shall be calculated at the preferential import tax rate specified in Section I of Appendix II applicable to each individual motor vehicle component or to the chassis cab motor vehicle.

b.5.4) Where an enterprise imports a kit or a chassis cab motor vehicle for the manufacture or assembly of a specifically named type of motor vehicle referred to in point b.5.3 above, and the total import tax payable on the kit or chassis cab motor vehicle is higher than the import tax that would be payable on that type of motor vehicle in complete form, part of the import tax paid shall be refunded, calculated as follows:

Where:

- The customs value used in the above calculation shall be applied uniformly as the customs value applicable to the declaration of imported components/chassis cab motor vehicles.

- Where the total import tax payable on the entire kit or chassis cab motor vehicle is lower than the import tax that would be payable on that type of motor vehicle in complete form, the enterprise shall not be required to pay the difference in tax.

- Dossier for tax refund: After the special-purpose motor vehicle has been permitted registration for circulation by the Ministry of Public Security (holding a registration certificate for circulation), the enterprise shall send the following documents to the local Customs Department where it carried out import procedures, to apply for consideration of an import tax refund:

+ An official letter requesting a tax refund: 01 original, clearly stating:

* The name and enterprise code of the enterprise;

* The number of the import goods declaration(s) for which a refund is requested; the name of the goods, the item line number, the quantity of goods on the customs declaration (in the case of a request for a partial refund on a customs declaration); the number of special-purpose motor vehicles manufactured or assembled; the number of the contract related to the imported goods for which a refund is requested;

* The amount of import tax paid; the amount of tax for which a refund is requested.

+ A certificate of quality for the special-purpose motor vehicle issued by the Vietnam Register: 01 copy;

+ A vehicle registration permit issued by the Ministry of Public Security: 01 copy.

Where the customs declaration was made on a paper customs declaration, an additional 01 original of the cleared import customs declaration, cleared in accordance with tax administration and customs law, shall also be submitted.

- The procedures and process for the tax refund shall be carried out in accordance with tax administration and customs law.

b.6) Imported goods being materials and equipment for a project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more, under heading 98.22:

- The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.22 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.22".

When carrying out customs procedures, in addition to the dossier of the Notification of the expected List of imports for application of the preferential import tax rate under heading 98.22, the customs declarant shall submit and present to the customs authority a document from the Ministry of Construction (or the provincial Department of Construction) confirming the materials and equipment for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more.

The customs declarant shall itself determine its usage needs and compile a List of materials and equipment for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more (the List), and send a dossier requesting confirmation of the List, either directly or by post, to the Ministry of Construction (or the provincial Department of Construction). The dossier requesting confirmation comprises:

+ An official letter requesting confirmation of the List of materials and equipment for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more: 01 original;

+ The List of materials and equipment for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more: 01 original;

+ The import contract: 01 certified copy or a copy presented together with the original for comparison;

+ The project description: 01 original.

After receiving the customs declarant's dossier requesting confirmation, the Ministry of Construction (or the provincial Department of Construction) is responsible for receiving, examining and processing the dossier. Where the dossier requesting confirmation is incomplete or invalid, the Ministry of Construction (or the provincial Department of Construction) must, within a maximum of 03 working days from the date of receipt of the dossier, notify the customs declarant in writing to complete the dossier. Within 10 days from the date of receipt of a complete and valid dossier, the Ministry of Construction (or the provincial Department of Construction) shall consider and issue a document confirming the materials and equipment for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more to the customs declarant. The confirmation document shall be made in 02 copies, 01 copy for the customs declarant to submit to the customs authority when carrying out import procedures, and 01 copy for the customs declarant to retain.

- The customs declarant importing or importing on entrustment undertakes to use for the proper purpose the materials and equipment for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year or more.

- The dossier and procedures for import or import on entrustment of materials and equipment imported for the project to manufacture equipment for producing light-weight non-fired construction materials and cement-aggregate bricks with a capacity of 10 million standard bricks/year shall follow tax administration and customs law.

- The customs declarant applying the preferential import tax rate specified in heading 98.22 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate specified for heading 98.22 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of tax administration law and customs law on tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "under the preferential import tax rate specified in heading 98.22".

- Where the goods are used for the wrong purpose, the preferential import tax rate specified in the 97 chapters of Section I of Appendix II applicable at the time of registration of the import goods declaration with the customs authority shall apply.

b.7) Imported goods being vehicles designed for the transport of cash, under heading 98.23:

- When importing a vehicle designed for the transport of cash, the customs declarant, in addition to the documents generally required for imported goods, must present to the customs authority confirmation that the vehicle meets the standards for a vehicle designed for the transport of cash issued by the State Bank of Vietnam as prescribed.

The customs declarant shall complete in full the information in the document requesting confirmation of conformity with the standards for a vehicle designed for the transport of cash in accordance with Form No. 01 issued together with this Decree, and send the dossier requesting confirmation, either directly or by post, to the State Bank of Vietnam. The dossier requesting confirmation comprises:

+ The document requesting confirmation of conformity with the standards for a vehicle designed for the transport of cash: 01 original;

+ The import contract for the vehicle designed for the transport of cash and related commercial contracts for identifying the user of the vehicle designed for the transport of cash: 01 certified copy or a copy together with the original for comparison;

+ The catalogue and technical documentation of the vehicle designed for the transport of cash (certified by the cash-box fitting unit and the base vehicle manufacturer): 01 certified copy or a copy together with the original for comparison;

+ Certificate of Origin (CO), Certificate of Quantity, Certificate of Quality (CQ): 01 copy from the original register or a certified copy or a copy together with the original for comparison;

+ Establishment Decision or Enterprise Registration Certificate of the importing enterprise and of the user of the vehicle designed for the transport of cash: 01 copy from the original register or a certified copy or a copy together with the original for comparison.

- After receiving the customs declarant's dossier, the State Bank of Vietnam is responsible for receiving and examining the dossier. Where the dossier requesting confirmation is incomplete or invalid, the State Bank of Vietnam must, within a maximum of 03 working days from the date of receipt of the dossier, notify the customs declarant in writing to complete the dossier. Within 10 days from the date of receipt of a complete and valid dossier, the State Bank of Vietnam shall consider and issue a Certificate of Conformity with the standards for a vehicle designed for the transport of cash in accordance with Form No. 02 issued together with this Decree to the customs declarant. The Certificate shall clearly state the number of pages, the pages shall be stamped with an overlapping seal, and it shall be made in 4 copies: 02 copies given to the customs declarant (01 copy for the customs declarant to submit to the customs authority when carrying out import procedures, 01 copy for the customs declarant to retain), and the State Bank of Vietnam shall retain 02 copies.

- The users of this type of vehicle designed for the transport of cash are the State Bank of Vietnam and its affiliated units; credit institutions; the State Treasury; and the Vietnam Development Bank.

- No later than 03 months from the date of completion of customs procedures, the customs declarant must send to the State Bank of Vietnam a copy of the sales invoice to the users of the type of vehicle designed for the transport of cash referred to in this point (this copy must be certified by the using unit) for the State Bank of Vietnam to retain, monitor and manage.

- Where the above requirements are not met, or the purpose of use or the user is changed, import tax must be paid according to the type of vehicle under heading 87.03 or heading 87.04, as applicable, at the preferential import tax rate specified according to the cylinder capacity of the vehicle or the maximum laden weight of the vehicle stated in Section I of Appendix II of the Preferential Import Tariff Schedule (and not calculated at the rate for heading 87.05).

b.8) Imported goods, imported by enterprises manufacturing or assembling key information technology products, being raw materials, materials, components and auxiliary parts for the manufacture of key information technology (IT) products, under heading 98.34:

- The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.34 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.34".

- When carrying out customs procedures, in addition to the dossier of the Notification of the expected List of imports for application of the preferential import tax rate under heading 98.34, the customs declarant shall submit and present to the customs authority a Certificate of Confirmation from the Ministry of Information and Communications for the List of goods expected to be imported for application of the preferential import tax rate under heading 98.34.

The customs declarant shall itself determine its usage needs and compile a List of raw materials, materials, components and auxiliary parts for the manufacture of key IT products, specifically declaring the names and commodity codes of the raw materials, materials, components and auxiliary parts for the manufacture of key IT products in the List, and send a dossier requesting confirmation of the List, either directly or by post, to the Ministry of Information and Communications. The dossier requesting confirmation comprises:

+ The Enterprise Registration Certificate, or Establishment Decision/licence, or Investment Registration Certificate/decision approving the investment policy: 01 certified copy (where an uncertified copy is submitted, the original must be brought for comparison);

+ The document requesting confirmation of the List in accordance with Form No. 03 issued together with this Decree: 01 original;

+ The product manufacturing process: 01 original or a certified copy or a copy presented together with the original for comparison;

+ Documents demonstrating the technology and production capability for manufacturing the approved products in the List, clearly stating information on: production lines, equipment, personnel, technical facilities, etc.: 01 copy, certified and stamped as a true copy by the organisation.

- After receiving the customs declarant's dossier requesting confirmation, the Ministry of Information and Communications is responsible for receiving, examining and processing the dossier. Where the dossier requesting confirmation is incomplete or invalid, the Ministry of Information and Communications must, within a maximum of 03 working days from the date of receipt of the dossier, notify the customs declarant in writing to complete the dossier. Within 10 days from the date of receipt of a complete and valid dossier, the Ministry of Information and Communications shall consider and issue a document confirming the List to the customs declarant in accordance with Form No. 04 issued together with this Decree. The confirmation document shall be made in 02 copies, 01 copy for the customs declarant to submit to the customs authority when carrying out import procedures, and 01 copy for the customs declarant to retain.

- The customs declarant enjoying the tax incentive under the preferential import tax rate specified in heading 98.34 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.34 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.34".

Where the goods are used for the wrong purpose, goods under heading 98.34 must have import tax calculated at the preferential import tax rate specified for the corresponding commodity codes in the 97 chapters, at the time of registration of the Import Goods Declaration with the customs authority.

b.9) Imported goods being raw materials, materials and components imported for the manufacture of technical rubber products, under heading 98.40:

b.9.1) Conditions for application:

- Imported goods being raw materials, materials and components for the manufacture of technical rubber products.

- Imported by enterprises manufacturing technical rubber products.

- Spare parts and components imported for the manufacture of technical rubber products not on the List of domestically-producible spare parts and components issued by the Ministry of Planning and Investment.

b.9.2) Import procedures:

The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.40 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.40".

- The entity enjoying the tax incentive under the preferential import tax rate specified in heading 98.40 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.40 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.40".

Where the goods are used for the wrong purpose, goods under heading 98.40 must have import tax calculated at the preferential import tax rate specified for the corresponding commodity codes in the 97 chapters, at the time of registration of the Import Goods Declaration with the customs authority.

b.10) Imported goods being N-Hexane solvent for use in the production of soybean oil cake and vegetable oil, extracted rice bran and rice bran oil, under heading 98.42:

b.10.1) Conditions for application:

- Imported goods being N-Hexane solvent for use in the production of soybean oil cake and vegetable oil, extracted rice bran and rice bran oil.

- Imported by enterprises producing soybean oil cake and vegetable oil, extracted rice bran and rice bran oil.

b.10.2) Import procedures:

- The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.42 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.42".

- The entity enjoying the tax incentive under the preferential import tax rate specified in heading 98.42 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.42 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.42".

- Where the goods are used for the wrong purpose, goods under heading 98.42 must have import tax calculated at the preferential import tax rate specified for the corresponding commodity codes in the 97 chapters, at the time of registration of the Import Goods Declaration with the customs authority.

b.11) Imported goods being CKD kits and unassembled kits of tractor units and of trailers and semi-trailers for the manufacture and assembly of tractor units and trailers and semi-trailers, under heading 98.44:

b.11.1) Conditions for application:

- Goods being components imported in the form of CKD kits and/or unassembled kits of tractor units and of trailers and semi-trailers for the manufacture and assembly of tractor units and trailers and semi-trailers under heading 98.44.

- Components must be directly imported for manufacture, or imported on authorisation, or imported on entrustment, or imported for trading, by enterprises meeting the prescribed Enterprise Standard for the manufacture and assembly of motor vehicles. In the case of import on entrustment, there must be an entrustment contract; in the case of import for trading, there must be a sale and purchase contract with an enterprise satisfying the prescribed conditions for assembling motor vehicles, at the time of carrying out import customs procedures.

b.11.2) Import procedures:

- The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.44 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.44".

- The entity enjoying the tax incentive under the preferential import tax rate specified in heading 98.44 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.44 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.44".

- Where the goods are used for the wrong purpose, goods under heading 98.44 must have import tax calculated at the preferential import tax rate specified for the corresponding commodity codes in the 97 chapters, at the time of registration of the Import Goods Declaration with the customs authority.

b.12) Imported goods being fish eggs for use as breeding stock, under heading 98.51:

- The customs declarant must submit a Notification of the List of goods expected to be imported for application of the preferential tax rate under heading 98.51 as prescribed in the Government's Decree detailing certain articles of and measures for implementing the Law on Export and Import Duties, in which the content of the Notification shall replace the phrase "tax exemption" with the phrase "application of the preferential import tax rate under heading 98.51".

- The entity enjoying the tax incentive under the preferential import tax rate specified in heading 98.51 must report on the import and use of goods during the fiscal year to the customs authority where the Notification of the expected List of goods to be imported for application of the preferential import tax rate under heading 98.51 was received.

- The time limit for reporting on and inspecting the import and use of goods shall follow the provisions of the tax administration and customs law applicable to cases of tax exemption, provided that in the content of the report the phrase "tax exemption" is replaced with the phrase "application of the preferential import tax rate under heading 98.51".

- Where the goods are used for the wrong purpose, goods under heading 98.51 must have import tax calculated at the preferential import tax rate specified for the corresponding commodity codes in the 97 chapters, at the time of registration of the import goods declaration with the customs authority.

3. Nomenclature of Goods and Preferential Import Tax Rates

NOMENCLATURE