Chapter VII
EXPORT AND IMPORT, TECHNOLOGY TRANSFER, ENVIRONMENTAL PROTECTION
Article 71.- Registration of import plans
1. Within 60 days after being granted the investment licenses, the foreign-invested enterprises and business cooperation parties shall register their plans for the import of machinery, equipment, accessories, supplies, raw materials’ for the entire period of the project’s capital construction, or the annual import thereof according to the construction and installation tempo. The import plans may be supplemented or adjusted at the beginning of the first month of each quarter and each year in accordance with the capital contribution schedule, the construction tempo and the production/business programs.
2. Basing themselves on the investment licenses, the economic-technical expositions and the technical designs of the projects, the agencies authorized by the Trade Ministry shall, within 15 days after the receipt of complete dossiers, approve the import plans for each project. Past the above time limit, if the plans are not yet approved, the agencies authorized by the Trade Ministry shall have to notify in writing the enterprises and/or business cooperation parties thereof, clearly stating the reasons therefor.
3. Under the same commercial conditions, foreign-invested enterprises and business cooperation parties are encouraged to buy goods in Vietnam instead of importing them.
Article 72.- Requirements on import equipment, machinery, supplies
Equipment, machinery and supplies imported into Vietnam for execution of investment projects must ensure their standards, qualities and conformity with the production, environmental protection and labor safety requirements stated in the economic-technical expositions, technical designs as well as the compliance with the regulations on import of equipment and machinery.
Except the used equipment and machinery listed for import ban, the foreign-invested enterprises and business cooperation parties may decide and take responsibility for the economic-technical efficiency of the import of used equipment and machinery, and ensure the technical as well as environmental protection requirements as prescribed by the Ministry of Science, Technology and Environment.
Article 73.- Expertise of imported equipment and machinery
1. Equipment and machinery imported to execute investment projects must be expertised in terms of their value and quality before they are imported or installed, except equipment and machinery procured through bidding.
2. Border-gate customs shall base themselves on the approved import plans to permit the import of equipment and machinery without demanding the presentation of expertise certificates.
3. Organizations performing the expertise of imported equipment and machinery shall be the expertising companies licensed to operate in Vietnam, Vietnamese State bodies with expertising function or expertising companies in foreign countries for the expertise of equipment and machinery before they are imported. The investors shall have to supply to the investment licensing agencies the information on the expertising companies they have chosen.
The expertising organizations shall have to take legal and material liabilities for the expertising results. Where the value of the expertised equipment and machinery is lower than the value reported by the investor, the investor shall have to readjust the implemented value according to such results. If any fraud is detected, the sinner shall be handled according to law, depending on the seriousness of the violation.
4. In case of necessity, the investment license- granting agencies may request the re-expertise of the value of imported equipment and machinery.
Article 74.- Financial leasing/purchase and renting of equipment or machinery
1. For a number of projects with special requirements, foreign-invested enterprises and business cooperation parties may rent equipment and machinery in the country and/or abroad for the execution of projects.
2. Where foreign-invested enterprises or business cooperation parties make the financial leasing/purchase of equipment and machinery to create their fixed assets, they shall be exempt from import tax.
3. Where foreign-invested enterprises or business cooperation parties rent equipment and machinery to carry out production and business activities, they shall have to comply with the following regulation:
a) They may rent only equipment and/or machinery not yet included in the technological chains registered in the economic-technical expositions, as well as molds and accompanying accessories for production in a given period;
b) The equipment and machinery hired from overseas must be re-exported upon the expiry of the leasing duration.
Foreign-invested enterprises and business cooperation parties shall perform the financial obligations for the lessors as prescribed by law.
Enterprises are entitled to account the equipment and machinery renting expenses into their business costs, must neither make the depreciation for the hired equipment and machinery nor calculate the value of rented property into the value of their own property.
The rented equipment and machinery, during the leasing term, shall not be considered the property of the leasing parties when the procedures for the enterprise dissolution or bankruptcy are carried out.
Article 75.- Processing and re-processing
Foreign-invested enterprises and business cooperation parties may carry out activities of product processing or reprocessing according to the objectives prescribed in the investment licenses, concretely:
1. Undertaking the product processing abroad;
2. Undertaking the product processing at home;
3. Ordering the domestic processing of a product part or a number of details which cannot be produced by the machinery, equipment or technological chains.
Article 76.- Goods export
Foreign-invested enterprises and business cooperation parties may directly export or entrust the export of their products, and may undertake the entrusted export according to law provisions.
The enterprises shall fill in the export procedures at the Customs Offices without having to register their export plans.
Except goods on the list of goods banned from export and the list of goods subject to conditional export, foreign-invested enterprises and business cooperation parties may directly purchase goods and products in the Vietnamese market for export processing or for export according to the regulations of the Trade Ministry.
Article 77.- Sale of products in the Vietnamese market
For products sold in the Vietnamese market, foreign-invested enterprises may sell them directly or through sale agents without restriction on the sale areas. Enterprises may act as sale agents for other enterprises which have the same types of products made in Vietnam.
The sale prices of products shall be decided by the enterprises. For goods and services subject to the uniform price control by the State, the sale prices shall comply with the price brackets announced by competent State bodies.
Article 78.- Sale of products of export processing enterprises into the Vietnamese market
The export processing enterprises may sell into domestic markets their own products, including:
1. Raw materials, semi-finished products, to enterprises directly engaged in the production of export goods;
2. Goods with domestic demand for import;
3. Discarded materials and faulty products, which still have commercial value.
The procedures and tax payment for the above-mentioned goods shall comply with the law provisions on export and import.
Article 79.- Tax-guarantee warehouse
Foreign-invested enterprises producing export goods may set up tax-guarantee warehouses at the enterprises. Goods deposited into tax-guarantee warehouses are not liable to import tax payment.
Enterprises wishing to set up tax-guarantee warehouses must satisfy the following conditions and carry out the following procedures:
1. Exporting at least 50% of their products;
2. Goods transported from the tax-guarantee warehouses into the production establishments must be registered and subject to customs supervision;
3. Goods put into tax-guarantee warehouses must not be sold on the Vietnamese market. Where the Trade Ministry permits the sale thereof on the Vietnamese market, the enterprises shall have to pay import tax and other taxes according to the provisions of law;
4. If goods deposited in tax-guarantee warehouses get damaged and deteriorate thus failing to meet the production requirements, they must be re-exported or destroyed. The destruction thereof must comply with the regulations and be subject to the supervision by the Customs Office, Tax Office and Environment Office.
The General Department of Customs shall base itself on the above regulations to guide the granting of permits for the establishment of tax-guarantee warehouses at foreign-invested enterprises and manage and supervise the activities of tax-guarantee warehouses.
Article 80.- Protection and encouragement of technology transfer
1. The Vietnamese Government creates favorable conditions for and protects the legitimate rights and interests of the technology transferors in order to execute investment projects in Vietnam according to law provisions on technology transfer; encourages quick transfer of technologies, particularly advanced technologies and technologies which satisfy one of the following requirements:
a) Technologies which create new and necessary products in Vietnam or produce export goods;
b) Technologies which raise the technical properties, quality of products and raise the production capacity;
c) Technologies which save raw materials, fuels; efficiently exploit and use natural resources.
2. It is strictly forbidden to transfer technologies which have adverse impacts on ecological environment, public order and labor safety.
Article 81.- Transfer of technologies and capital contribution with technologies
1. The transfer of technologies by foreign-invested enterprises and business cooperation parties shall be effected on the basis of technology transfer contracts as prescribed by the legislation on technology transfer.
2. The value of the transferred technology used for capital contribution shall be agreed upon by the parties and must in all circumstances not exceed 20% of the legal capital.
Invention patents, technical know-how, technological processes, technical services�, which are used for capital contribution shall be exempt from all technology transfer-related taxes.
3. When contributing capital with technologies, investors must compile dossiers on technology transfer. The technology transfer dossiers shall be sent together with the project dossiers of application for investment licenses and must include documents relating to industrial property, industrial property protection deeds and written certification of technical properties, the principle for agreement on the value of the technology of the joint-venture parties.
The capital contribution with technologies must be approved by the Ministry of Science, Technology and Environment. The investment licensing agencies shall readjust the investment licenses after the capital contribution with technologies is approved.
Article 82.- Environmental protection
1. Foreign-invested enterprises and business cooperation parties shall have to abide by the regulations on and meet the criteria for environmental protection and observe the Vietnamese legislation on environmental protection.
2. Basing itself on the technology’s operation nature, level and environmental impacts, the Ministry of Science, Technology and Environment shall announce the list of projects subject to the elaboration of reports on environmental impact assessment.
The elaboration and evaluation of the environ-mental impact assessment reports shall comply with the provisions of the legislation on environmental protection.
3. For projects outside the above-mentioned list, the investors only need to expound in their dossiers of application for investment licenses factors which may affect the environment, state the handling measures and commit themselves to protect the environment in the process of construction and business activities.
4. Where the investors apply international advanced environmental standards in the process of construction and business activities in Vietnam, they only need to make registration thereof with the Ministry of Science, Technology and Environment.
Tìm kiếm
Nghị định 24/2000/NĐ-CP Hướng dẫn Luật đầu tư nước ngoài tại Việt Nam (Bản Word)