Thông tư 14/2017/TT-BKHCN quy định về tiêu chí xác định phương tiện vận tải; máy móc, thiết bị, phụ tùng, vật tư chuyên dùng và danh mục tài liệu, sách báo, tạp chí khoa học quy định tại khoản 2 Điều 40 Nghị định 134/2016/NĐ-CP hướng dẫn Luật Thuế xuất khẩu, Thuế nhập khẩu do Bộ trưởng Bộ Khoa học và Công nghệ ban hành

CIRCULAR

CRITERIA FOR IDENTIFICATION OF VEHICLES; SPECIALIZED MACHINERY, EQUIPMENT, PARTS AND SUPPLIES AND LIST OF SCIENTIFIC DOCUMENTS PRESCRIBED IN CLAUSE 2 ARTICLE 40 OF THE GOVERNMENT’S DECREE NO. 134/2016/ND-CP DATED SEPTEMBER 01, 2016 ON GUIDELINES FOR THE LAW ON EXPORT AND IMPORT DUTIES

Pursuant to the Government’s Decree No. 95/2017/ND-CP dated August 16, 2017 defining functions, tasks, entitlements and organizational structure of the Ministry of Science and Technology;

Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 providing guidelines for implementation of the Law on Export and Import Duties;

At the request of the Director of Department of Technology Appraisal, Examination and Assessment and Director of Department of Legal Affairs;

The Minister of Science and Technology hereby promulgates a Circular to provide for criteria for identification of vehicles; specialized machinery, equipment, parts and supplies and list of scientific documents prescribed in Clause 2 Article 40 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 on guidelines for the Law on Export and Import Duties;

Article 1. Scope and regulated entities

1. Scope.

This Circular provides for criteria for identification of vehicles; specialized machinery, equipment, parts and supplies and list of scientific documents prescribed in Clause 2 Article 40 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 on guidelines for the Law on Export and Import Duties. To be specific:

a) Criteria for identification of:

- Specialized vehicles used in technological line directly serving manufacturing activities of investment projects;

- Specialized vehicles used for petroleum activities;

- Vehicles in the technological line directly serving shipbuilding activities;

- Specialized machinery, equipment, parts and supplies serving scientific research and technological development;

- Specialized machinery, equipment, parts and supplies serving development of technology incubation and science and technology enterprise incubation;

- Specialized machinery, equipment, parts and supplies serving technological innovation.

b) List of scientific documents serving scientific research, technological development, science and technology enterprise incubation and technological innovation;

2. Regulated entities.

This Circular applies to organizations and individuals related to import of vehicles; specialized machinery, equipment, parts and supplies; scientific documents prescribed in Clause 2 of this Article.

Article 2. General provisions

1. Vehicles prescribed in this Circular shall be imported for petroleum activities and as fixed assets to serve manufacturing activities of investment projects or shipbuilding activities.

2. Specialized machinery, equipment, parts and supplies prescribed in this Circular shall be imported for scientific research and technological development; development of technology incubation and science and technology enterprise incubation; technological innovation.

3. Scientific documents prescribed in this Circular shall be imported for scientific research and technological development; science and technology enterprise incubation; technological innovation.

4. Vehicles, specialized machinery, equipment, parts and supplies prescribed in this Circular shall comply with requirements for safety, energy conservation and environmental safety in accordance with applicable regulations.

5. According to the list of goods that can be manufactured domestically promulgated by the Ministry of Planning and Investment in Clause 1 Article 40 of the Decree No. 134/2016/ND-CP to identify imported vehicles, specialized machinery, equipment, parts and supplies that cannot be domestically manufactured.

Article 3. Criteria for identifying specialized vehicles used in technological line directly serving manufacturing activities of investment projects

Specialized vehicles used in technological line directly serving manufacturing activities of investment projects shall satisfy the following criteria:

1. They must be movable, fitted or not fitted with a motor, have a particular structure or be fitted with specialized equipment to perform some certain functions in addition to the transport function.

2. They are included in the list of machinery and equipment of investment projects that have been approved by the investor as prescribed by law.

3. They are installed in accordance with the technology diagrams and technology process to ensure that the technology line operates in a uniform and complete manner.

4. They have structure and specifications that meet technology line requirements and are conformable with objectives and capacity of the investment projects.

5. They are directly used in technology line not for other transport purposes. In case it is required to move outside the area where the technology line is installed, move on a determined route or space according to the objectives of the investment projects.

Article 4. Criteria for identifying specialized vehicles used for petroleum activities

Specialized vehicles used for petroleum activities shall satisfy the criteria specified in Clauses 1 and 2 Article 3 of this Circular and the following criteria:

1. They are used to serve exploration, oilfield development and extraction of petroleum products, including the activities directly serving these activities.

2. In the case of transport of petroleum products, it is required to install receptacles and special equipment for safe transport of petroleum products.

Article 5. Criteria for identifying vehicles in the technological line directly serving shipbuilding activities

Vehicles in the technological line directly serving shipbuilding activities shall satisfy the criteria specified in Clauses 2, 3 and 4 Article 3 of this Circular and the following criteria:

1. They are used to transport components, modules and blocks between workshops in a shipyard and between shipyards.

2. They have particular structure and equipment only used to serve shipbuilding activities.

Article 6. Criteria for identifying specialized machinery, equipment, parts and supplies serving scientific research and technological development

Specialized machinery, equipment, parts and supplies serving scientific research and technological development shall satisfy the following criteria:

1. They have particular structure according to professional requirements or have specialized functions to directly serve scientific research and technological development.

2. They are included in the list of machinery and equipment for performance of science and technology tasks aimed at scientific research and technological development that has been approved by a competent authority (regarding science and technology tasks funded by state budget) or by an investor (regarding the science and technology tasks not funded by state budget).

Article 7. Criteria for identifying specialized machinery, equipment, parts and supplies serving development of technology incubation and science and technology enterprise incubation

Specialized machinery, equipment, parts and supplies serving development of technology incubation and science and technology enterprise incubation shall satisfy the following criteria:

1. They are used to directly serve technology incubation by technology incubators, and science and technology enterprise incubation by science and technology enterprise incubators.

2. They are included in the list of machinery, equipment, parts and supplies for performance of science and technology tasks by technology incubators and science and technology enterprise incubators that has been approved by a competent authority (regarding science and technology tasks funded by state budget) or by an investor (regarding the science and technology tasks not covered by state budget).

Article 8. Criteria for identifying specialized machinery, equipment, parts and supplies serving technological innovation

1. Specialized machinery and equipment serving technological innovation shall satisfy the following criteria:

a) They are included in the list of machinery and equipment for performance of science and technology tasks or technology innovation investment projects that has been approved by a competent authority (regarding science and technology tasks or technology innovation investment projects funded by state budget) or by an investor (regarding science and technology tasks or technology innovation investment projects not funded by state budget);

b) They have structure, specifications and capacity appropriate to the technology innovation target.

c) They are used to directly serve technology innovation with the aim of achieving one or multiple targets: capacity increase; performance increase; production of new products; improvement in product specifications; product quality improvement; reduction in production costs per unit; reduction in waste and emissions per unit of product.

2. Specialized parts and supplies serving technological innovation shall satisfy the following criteria:

a) They are used to directly serve technology innovation with the aim of achieving one or multiple targets: production of new products; improvement in product specifications; product quality improvement;

b) They are used to serve experimental production or production of batch-zero products (regarding specialized supplies).

Article 9. List of scientific documents serving scientific research, technological development, science and technology enterprise incubation and technological innovation

1. Scientific documents include:

a) Science and technology books

b) Science and technology newspapers;

a) Science and technology magazines;

d) Records of scientific conferences and seminars;

dd) Scientific and technological research reports;

e) Intellectual property documents, technical regulations and standards;

g) Scientific theses;

h) Technical documentation;

i) Specialized textbooks and lectures;

k) Science and technology database;

l) Science and technology research and management software;

2. The scientific documents mentioned in Clause 1 of this Article shall contain contents in fields of science and technology that are provided in the list of fields of science and technology in accordance with applicable regulations of the Ministry of Science and Technology and shall be used to serve scientific research, technological development, science and technology enterprise incubation and technological innovation.

Article 10. Implementation

1. Ministries, ministerial agencies, Governmental agencies, People’s Committees of provinces and central-affiliated cities are responsible for the implementation of this Circular.

2. Heads of affiliates of the Ministry of Science and Technology shall organize the implementation, provide guidance and inspect the implementation of this Circular.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Science and Technology for consideration.

Article 11. Effect

1. This Circular comes into force from June 01, 2018.

2. This Circular supersedes the Circular No. 01/2014/TT-BKHCN dated February 18, 2014 of the Ministry of Science and Technology on guidelines for identifying specialized vehicles used in technological line.

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