THE MINISTRY OF
FINANCE
 
No. 10/2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
 
Hanoi, January 29, 2015
 
CIRCULAR
Detailing the implementation of the Prime Minister’s Decision No. 54/2014/QD-TTg of September 19, 2014, on import duty exemption for components imported to produce or assemble medical equipment prioritized for research and manufacture
 
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing a number of articles of the Law on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister’s Decision No. 54/2014/QD-TTg of September 19, 2014, on import duty exemption for components imported to produce or assemble medical equipment prioritized for research and manufacture;
At the proposal of the Director of the Tax Policy Department,
The Minister of Finance promulgates the Circular detailing the implementation of the Prime Minister’s Decision No. 54/2014/QD-TTg of September 19, 2014, on import duty exemption for components imported to produce or assemble medical equipment prioritized for research and manufacture (Decision No. 54/2014/QD-TTg).
Article 1. Scope of regulation
1. Domestically unavailable components imported to produce or assemble medical equipment prioritized for research and assembly under investment projects listed in the Appendix to Decision No. 54/2014/QD-TTg shall be eligible for import duty exemption within 5 years from the date the projects commence producing or assembling products according to Article 1 of Decision No. 54/2014/QD-TTg.
2. Components specified in Clause 1, Article 1 of this Circular include electronic, transistorized and mechanical parts imported to assemble finished products.
 

 

[1] Công Báo Nos 273-274 (24/2/2015)