The Ministry of Planning and Investment issues the Circular 05/2021/TT-BKHDT dated August 17th, 2021, stipulating the list of machinery, equipment, spare parts, specialized vehicle of transport, raw materials and supplies, semi-finished products can be produced domestically. This Circular replaces Circular No. 01/2018/TT-BKHDT dated March 30th, 2018 of the Ministry of Planning and Investment and will take effect from October 2nd, 2021. The lists of goods specified in this Circular are the basis for determining objects not subject to value added tax and exempt from import tax according to the provisions of tax law and do not include most other domestically produced goods are circulated on domestic and international markets but not yet specified in this Circular.
Accordingly, there are 09 lists issued along with this Circular, including:
- List of special-use vehicles of transport that can be produced domestically (Appendix I);
- List of machines, equipment and technological lines that can be produced domestically (Appendix II);
- List of auto parts and accessories that can be produced domestically (Appendix V);
- List of plant varieties, livestock, aquatic products, fertilizers, animal feeds, veterinary drugs, and pesticides that can be produced domestically (Appendix IX); …
- List of automobile components and spare parts that can be produced domestically (Appendix V);
- List of supplies necessary for domestic oil and gas activities that can be produced (Appendix VI);
- List of materials, supplies and semi-finished products for shipbuilding that can be produced domestically (Appendix VII);
- List of machinery, equipment, raw materials, supplies and components for the telecommunications – information technology industry, digital content and software that can be produced domestically (Appendix VIII);
- List of plant varieties, livestock, aquatic products, fertilizers, animal feeds, veterinary drugs, and pesticides that can be produced domestically (Appendix IX).
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