Exemption of duties on imports serving petroleum activities

1. Imports serving petroleum activities are exempt from import duties as prescribed in Clause 15 Article 16 of the Law on Export and import duties.

2. The Ministry of Science and Technology shall establish criteria for identification of specialized vehicles exclusively used for petroleum activities.

3. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.

Article 17. Exemption of duties on imports serving ship building and sea-going vessels for export

1. Shipbuilding projects and facilities on the list of preferential fields and business lines as prescribed in investment laws are exempt from export and import duties according to Clause 16 Article 16 of the Law on Export and import duties.

2. The Ministry of Science and Technology shall establish criteria for identification of vehicles in the technological line directly serving shipbuilding activities.

3. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.

Article 18. Exemption of duties on plant varieties, animal breeds, fertilizers and plant protection substances

1. Plant varieties, animal breeds, fertilizers and plant protection substances that cannot be domestically manufactured and have to be imported to serve agriculture, forestry and aquaculture are exempt from import duties as prescribed in Clause 12 Article 16 of the Law on Export and import duties.

2. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

3. The Ministry of Agriculture and Rural Development shall establish criteria for identification of goods on the List of plant varieties, animal breeds, fertilizers and plant protection substances that have to be imported.

4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.

Article 19. Exemption of duties on imports serving scientific research and technological development

1. Imports serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation are exempt from import duties as prescribed in Clause 21 Article 16 of the Law on Export and import duties.

2. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

The Ministry of Science and Technology shall establish criteria for identification of specialized machinery, equipment, parts and supplies serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation.

3. The Ministry of Science and Technology shall establish criteria for identification of scientific documents serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation.

4. Application for duty exemption:

Apart from the documents specified in Article 31 of this Decree, the taxpayer might be required to submit one of the following documents:

a) A certified true copy of the decision on execution of a scientific research or technological development program, project or mission and a list of necessary imports issued by a competent authority in accordance with the Law on science and technology;

b) 01 certified true copy of the document certifying the list of goods necessary for technological incubation or science and technology enterprise incubation issued by the People’s Committee of the province or supervisory Ministry where the technological incubation or science and technology enterprise incubation project is located;

c) 01 certified true copy of the document certifying the list of goods necessary for technological innovation issued by the Ministry of Science and Technology or an agency authorized by the Ministry of Science and Technology.

5. Procedures for granting duty exemption are specified in Article 31 of this Decree.