APPENDIX II

I. DETAILED REGULATIONS ON LIST OF MACHINERY, EQUIPMENT AND TRANSPORTMEANS EXEMPT FROM IMPORT TAX FOR CREATION OF FIXED ASSETS OF FOREIGN-INVESTED ENTERPRISES AND BUSINESS COOPERATION PARTIES

1. Principal machinery and equipment in the technological chain shall include:

Manufacturing machinery and equipment; supplies, components,accompanying spare parts for assembly and installation of equipment systems; molds accompanying manufacturing equipment, machinery, instruments... for the completion of operation to produce products prescribed in the investment licenses.

2. Support machinery and equipment in the technological chain shall include:

1. Electrical system: The complete equipment, machinery and supplies for installation of complete electricity supply system.

2. Water supply and drainage systems: all equipment, machinery supplies including pipelines... for installation of complete water supply and drainage as well as waste treatment systems.

3. Lighting system: all equipment, machinery and supplies for installation of complete lighting system.

4. Air conditioning and ventilating system of production areas.

5. Laboratory equipment and facilities.

6. Fire prevention and fighting equipment, lightning arresters, labor safety equipment and devices....

7. Information and communications systems.

8. Machinery and equipment necessary for product designing or office equipment in service of production management.

3. Special-use transport means in the technological chain shall include:

1. Special-use transport means for business operations prescribed inthe investment licenses.

2. Means for transportation of raw materials and products in the technological chains.

II. DETAILED REGULATIONS ON LIST OF GROUPS OF IMPORT DUTY- FREE EQUIPMENT OF ENTERPRISES DEALING IN HOTELS, OFFICES-APARTMENTS FOR RENT, DWELLING HOUSES,TRADE CENTERS, TECHNICAL SERVICES, SUPERMARKETS, GOLF COURSES, TOURIST SITES, SPORTCOMPLEXES, ENTERTAINMENT AND RECREATION AREAS, MEDICAL EXAMINATION AND TREATMENT ESTABLISHMENTS, TRAINING, CULTURE, FINANCE, BANKS, INSURANCE, AUDIT, CONSULTING SERVICES

A. LIST OF GROUPS OF EQUIPMENT EXEMPT FROM IMPORT DUTIES UNDER THEGENERAL REGULATIONS

1. System of assorted water supply equipment (mechanical pump,filterer, water meter, boiler...).

2. Air conditioning and ventilating system (central or localconditioning system and complete accessories and supplies...).

3. Fire prevention and fighting system.

4. Power-supply and lighting system (assorted lamps).

5. Garbage and waste water treatment system.

6. Information and communication system.

7. Carriage system (lift, electric cars, assorted strollers).

8. Laundry system.

9. Security system.

10. Equipment for physical exercises and sports, swimming pools, tennis courts, hair stylists, dancing halls, karaoke bar, entertainment and recreation,physiotherapy (excluding equipment stated in Section B of this Appendix, if any).

11. Machinery and equipment for lawn tending (lawn mowers, insecticidesprayers...).

12. Water spraying, irrigation and drainage systems.

13. Medical machinery, equipment, instruments, laboratory instruments.

14. Teaching and learning equipment and facilities (including tables,stools, blackboards, teaching aids, lab instruments...).

15. Accessories accompanying the above-mentioned equipment andmachinery.

16. Machinery and equipment of various types used exclusively for banking and financial enterprises (security safe, assorted computers, cash counters,counterfeit money detectors, information system, securities machinery, cash transport vehicles).

17. Office equipment and furniture in service of business management (computers, printers, fax and telex machines, photocopiers, desks, chairs, file cabinets...).

B. LIST OF GROUPS OF EQUIPMENT ONLY ENTITLED TO SINGLE IMPORT TAX-EXEMPTION NON-APPLICABLE TO CASES OF REPLACEMENT

1. Equipment and furniture for hotel rooms and interior decoration (beds, wardrobes, desks, chairs, telephone).

2. Sanitary wares (bath tubs, toilet stools, wash basins, supplies forsanitary system installation, mirrors...).

3. Living room equipment and furniture (tables, chairs).

4. Furniture for kitchen, dining rooms, restaurants, bars (assorted stoves and cooking utensils).

5. Paintings, statutes, tapestry and other decorative objects.

6. Refrigerators, television set, microwave stove, smoke discharger,deodorizer, glass, cups, plates, bowls.

7. Audio-visual equipment.

8. Golf clubs.

(This translation is for reference only.)