Chương III Nghị định 134/2016/NĐ-CP : Điều khoản thi hành

Chapter III

IMPLEMENTATION CLAUSE

Article 38. Effect

1. This Decree comes into force from September 01, 2016 and replaces the Government's Decree No. 87/2010/ND-CP dated August 13, 2010.

2. Provisions for exemption of export and import duties in the Prime Minister’s Decision No. 31/2015/QD-TTg dated August 04, 2016, the Prime Minister’s Decision No. 52/2015/QD-TTg dated October 20, 2015, the Prime Minister’s Decision No. 53/2013/QD-TTg dated September 13, 2013 and Article 7 of the Prime Minister’s Decision No. 219/2009/QD-TTg are abolished.

Article 39. Transition clause

1. If a project is provided with export or import duty incentive that is more favorable than that specified in the Law on Export and import duties, the incentive being applied shall be applied until expiration of the incentive duration.

2. If a project is provided with export or import duty incentive that is less favorable than that specified in the Law on Export and import duties or has not been provided with export or import duty specified in the Law on Export and import duties 2016, the incentives specified in the Law on Export and import duties shall be applied until expiration of the incentive duration.

Article 40. Responsibility for implementation

1. The Ministry of Planning and Investment shall publish a list of goods that can be manufactured domestically mentioned in Article , 15, 16, 17, 18, 19, 20, 21, 23, 24, 25 and 28 of this Decree.

2. The Ministry of Science and Technology shall publish a list or establish criteria for identification of:

a) Specialized vehicles used for petroleum activities;

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

c) Vehicles in the technological line directly serving shipbuilding activities;

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

dd) Specialized machinery, equipment, parts and supplies serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation that can be domestically manufactured.

3. The Board of Directors shall publish a list or establish criteria for identification of goods exclusively serving education.

4. The Ministry of Agriculture and Rural Development shall publish a list or establish criteria for determination of plant varieties, animal breeds, fertilizers and plant protection substances that have to be imported.

5. The Ministry of Information and Communications shall publish a list or establish criteria for identification of imported raw materials, supplies and components for manufacture or information technology products, digital contents or software.

6. The Ministry of Natural Resources and Environment shall publish a list or establish criteria for identification of imported machinery, equipment, vehicles, tools and supplies exclusively serving environmental protection and derived from the process of waste recycling and treatment.

7. The Ministry of Public Security and the Ministry of National Defense shall inform the General Department of Customs of annual plans for importing goods exclusively serving national defense and security purposes approved by the Prime Minister or by the Minister of Public Security or by the Minister of National Defense who is authorized by the Prime Minister as well and any change to the plan.

8. The State bank shall publish a list of machinery, equipment, raw materials, supplies, components and parts imported for money printing and mincing and appoint importers thereof.

9. The Ministry of Foreign Affairs shall inform the Ministry of Finance of tax incentives under international treaties and agreements between Vietnam’s government and foreign non-governmental organizations.

10. Ministers, Heads of ministerial agencies, Heads of Governmental agencies, Presidents of the People’s Committees of provinces, relevant organizations and individuals are responsible for the implementation of this Decree./.