Nội dung toàn văn Circular No. 01/2014/TT-BKHCN guidelines for determination of special-use vehicles in technological lines
THE MINISTRY OF SCIENCE AND TECHNOLOGY
SOCIALIST REPUBLIC OF VIETNAM
Hanoi, February 18, 2014
ON GUIDELINES FOR DETERMINATION OF SPECIAL-USE VEHICLES IN TECHNOLOGICAL LINES
Pursuant to Decree No. 20/2013/NĐ-CP dated February 26, 2013 of the Government defining the functions, tasks, entitlements and organizational structure of the Ministry of Science and Technology;
Pursuant to the Government's Decree No. 87/2010/NĐ-CP dated August 13th 2010 on guidelines for Law on Export and import tax;
At the request of Director of Technology Appraisal, Examination and Assessment;
The Minister of Science and Technology issues a Circular on guideline for determination of special use vehicles in technological lines.
Article 1. Scope
1. This Circular provides guidelines for criteria and procedures for determination of special use vehicles in technological lines as prescribed in Point b of Clause 6, Point a of Clause 10 and Clause 11 of Article 12 of Decree No. 87/2010/NĐ-CP dated August 13th 2010 on guidelines for Law on Export and import tax, including:
a) Special use vehicles in technology lines which have not been locally produced but imported to create fixed assets of projects that invest into business lines given incentives for import duty prescribed in Appendix I issued together with Decree No. 87/2010/NĐ-CP or administrative divisions given incentives for import duty, investment projects using Official Development Assistance (ODA) which are exempt from import duty;
b) Special use vehicles in oil and gas activities;
c) Special use vehicles in technological lines for creation of fixed assets of shipyards.
2. This Circular does not apply to special use vehicles in technological lines in securities and national defense.
Article 2. Regulated entities
This Circular applies to organizations or individuals relating to import of special use vehicles in technological lines.
Article 3. Interpretation of terms
For the purposes of this Circular, these terms below shall be construed as follows:
1. Special use vehicle means a vehicle (including motorcycles and movable equipment, motorized or non-motorized) which has specific structures or are convertible or equipped with some devices to perform certain functions other than its normal transport functions.
2. Special use vehicle in technological line means a special use vehicle which is placed or installed according to a technology diagram or technology process to ensure the synchronized and completed operation of the technological line.
Article 4. Criteria for determining special use vehicles in technological lines to create fixed assets in investment projects
A special use vehicle which is imported to create fixed assets for investment projects shall be considered as a special vehicle in technological lines if it meets all criteria below:
1. It is a special-use vehicle;
2. It is a vehicle included in the list of machinery, equipment of an investment project which is approved by a competent agency;
3. Its technical structures and functions satisfy requirements pertaining to the technology line and objectives and capacity of the investment projects;
Its functions satisfy requirements pertaining to technology diagrams, technology process, capacity, scale and its operation conforms to the technological line of the investment project which is registered and approved by a competent agency;
4. It is only used to serve the technological line not for other transportation purposes. If the vehicle moves outside the technological line installation area, it is required to move on a determined route or space according to the objectives of the investment projects;
5. It is a necessary vehicle which performs a specific function in order to ensure the synchronization of the technological line.
Article 5. Criteria for determining special use vehicles for oil and gas activities
A special-use vehicle shall be used in oil and gas activities if it meets all criteria prescribed in Clause 1 and Clause 2 of Article 4 of this Circular and criteria below:
1. It has peculiar structure and is installed specialized equipment for the operation, exploration, development and extraction of oil and gas, including direct activities serving these activities.
2. If it is used for transportation of oil and gas products, it is required to install containers and specialized equipment to ensure safe transportation of oil and gas products.
Article 6. Criteria for determining special use vehicles in technological lines to create fixed assets for shipyards
A special-use vehicle in technological line to create fixed assets for a shipyard is a vehicle meeting all criteria below:
1. It is used to transport components, modules or sub-modules of ships between workshops in a shipyard and between shipyards
2. It has peculiar structure and equipment to serve the shipbuilding activities.
Article 7. Procedures for determining special use vehicles in technological lines
1. Each enterprise shall prepare an application and send it directly or by post to the Ministry of Science and Technology.
An application for certification of a special-use vehicle in technological line shall include:
a) An application form for certification of a special-use vehicle in technological lines, which contains: name of the vehicles, specifications, import purposes, name of investment project and approving competent agency, commitment to the accuracy of the application; the application shall be borne the signature of the senior representative and stamp of the enterprise;
b) A description of the technological line or dossier on investment project having technology description content; a list of machinery or equipment to-be-imported having the special use vehicle, a description of function of the vehicle in the technological line;
c) A technical document of the special use vehicle, which clarifies name of vehicle, production year, technical features, condition (new or used), capacity, function and photo(s) of the vehicle. If the vehicle is used, it must conform to requirements as prescribed in regulations of law in force. If the vehicle is renovated to move on public roads, it is required to obtain an approval of the supervisory agency.
d) A dossier on import of special-use vehicle (valid copies) shall contain: a sale contract and other relevant documents (if any).
2. Within 05 working days from the date on which the dossier is received, the Ministry of Science and Technology shall verify the dossier and notify the enterprise of amendments to the dossier if it is not satisfactory. Within 15 working days from the date on which the satisfactory dossier is received, the Ministry of Science and Technology shall verify the dossier and send a written response to the enterprise.
3. If necessary, the Ministry of Science and Technology shall take charge and cooperate with relevant Ministries, sectors and local governments to verify the dossier before send a written response to the enterprise.
4. If it is required to confer specialists when the dossier is verified, the Ministry of Science and Technology shall establish a verification council or conference to confer with specialists. Operation funding for the verification council or the conference of specialists shall be allocated from regular expenditures of the Office of the Ministry of Science and Technology, the expenditures shall comply with Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology on guidelines for quotas on construction and allocation of budget estimates for project for science and technology using government budget.
5. With regard to cases prescribed in Clause 3 and Clause 4 of this Article, the Ministry of Science and Technology is required to verify the dossier and send response to the enterprise within 30 working days from the date on which the satisfactory dossier is received.
Article 8. Implementation
1. The Ministry of Science and Technology shall assign Department of Technology Appraisal, Examination and Assessment to take charge in implementation of this Circular.
2. Any organizations or individuals relating to import of Special use vehicles in technological line shall be subject to inspection of the competent agency.
3. Import of Special use vehicles prescribed in this Circular which are used for impropriate purposes shall be banned. Violations against regulations of this Circular shall be handled as prescribed.
Article 9. Effect
1. This Circular comes into force from April 15, 2014.
2. If there is any difficulties that arise during the implementation of this Circular, Ministries, ministerial-level agencies and government-affiliated agencies, organizations or individual should report to the Ministry of Science and Technology for consideration.
THE MINISTER OF SCIENCE AND TECHNOLOGY
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