Import machine and equipment
(Only applied for high-tech enterprises, investment incentive fields). According to Decree No. 87/2010/NĐ-CP.
(1) Import tax exemption of machines for fix asset creation
(2) Emport exemption for raw material, imported materials to produce exported goods
(3) Emport exemption for raw material, to manufacture on the list of special incentive investment project in 5 years commencing from manufacturing start (If Enterprises invest in the list of special incentive investment project or invest in spare parts manufacture, or mechanic, electronic.