Title: Circular 68/2002/TT-BTC on the import tax exemption for supplies, machinery and equipment imported for train carriage building

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 15-08-2002

 

1. Annually, Vietnam Railway Union shall have to work out the list of special-use supplies, equipment and machinery which need to be imported for train carriage building in compliance with the annual investment plan assigned by the Ministry of Communication and Transport and send it to the customs offices. The customs offices shall compare the list of supplies, equipment and machinery registered by Vietnam Railway Union with the list of supplies, equipment and machinery which cannot be produced at home, announced annually by the Ministry of Communications and Transport to carry out the procedures for import tax exemption for each goods lot.

2. Tax exemption procedures and dossiers:

- Import goods customs declarations;

- Import contracts;

- Contracts on entrusted importation (in case of entrusted importation);

- List of import plans approved by Vietnam Railway Union (to be submitted to the customs offices when carrying out the tax exemption procedures for the first time).

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