LIST OF DOMESTICALLY MANUFACTURED MACHINERY AND EQUIPMENT

On 30 March 2018, the Ministry of Planning and Investment released Circular 01/2018/TTBKHDT detailing an updated list of machinery; spare parts, transportation means, material, raw material and semi-finished products that are domestically manufactured.

The circular is effective from 15 May 2018 and replaces Circular 14/2015/TT-BKHĐT. This list is used as a basis for determining whether Value Added Tax (“VAT”) or Import Tax exemptions can be applicable for imported items, (ie where there is no domestically manufactured equivalent).

The nine categories of goods that are listed as domestically manufactured are detailed in the Appendices, namely:

1. Specialized means of transport domestically produced (Appendix I – 92 items);
2. Machinery and equipment domestically produced (Appendix II – 366 items);
3. Construction materials domestically produced (Appendix III – 113 items);
4. Materials, accessories, components and spare parts domestically manufactured (Appendix IV – 678 items);
5. Components and spare parts of automobiles domestically produced (Appendix V – 197 items);
6. Necessary materials for petroleum activities (Appendix VI – 73 items);
7. Materials, components and semi-finished products for shipbuilding (Appendix VII – 11 items);
8. Machinery, equipment, materials and components of the telecommunication – information technology, digital content and domestic software domestically manufactured (Appendix VIII – 178 items);
9. List of plant seeds, animal breeds, fertilizers and plant protection drugs (Appendix IX – 204 items).

For more information, click Vietnam Tax Update May 2018 – Domicile


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