Title: Circular 169/2015/TT-BTC guiding the exemption of import duty for spare parts and components for the manufacture and assembly of public transport vehicles by bus which can not be produced domestically according to Decision No. 13/2015/QD-TTg 05/5/2015

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 06-11-2015

 

Circular 169/2015/TT-BTC provides guidance for the import tax exemption on the imported spare parts, components which are not domestically manufactured of the projects on the production and assembly of the public transport means of buses.

As defined at this Circular, the components (including parts, groups of parts) are the products completed but not yet assembled, or are not yet finished products but having basic features of these products. Spare parts are components or groups of components.

The Circular applies to the organizations and individuals that are importing, undertaking authorized import or acting as a successful bidder to import the spare parts and components for the aforesaid purpose.

This Circular comes into effect from December 21, 2015.

 

 

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