DOU 02/12/2025 - Diário Oficial da União - Brasil

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http://www.in.gov.br/autenticidade.html, pelo código 05152025120200016
16
Nº 229, terça-feira, 2 de dezembro de 2025
ISSN 1677-7042
Seção 1
273. Registra-se que as informações apresentadas pela peticionária que não
foram acompanhadas de suas respectivas fontes com indicação de link válido, capturas de
tela ou documentos na íntegra protocolados nos autos do processo não foram utilizados
pela autoridade investigadora tendo em conta a impossibilidade de comprovação do
alegado.
274. Conforme os elementos de prova apresentados na petição e nas
informações complementares, foram apontados diversos instrumentos de apoio ao
desenvolvimento industrial do país com intuito de ampliar a competitividade e se preparar
para as transformações tecnológicas no âmbito da chamada "Indústria 4.0".
275. No que diz respeito às políticas governamentais de âmbito geral para o
setor industrial do Vietnã, menciona-se Resolução nº 23-NQ/TW, apontada no item
anterior, a qual estabelece metas a serem alcançadas pelo setor industrial até 2030:
"(¼)
The action plan to implement the national industrial development policy
contains six main goals:
1. By 2030, the industrial sector will make up over 40 percent of GDP, in which
manufacturing and processing
industries will account for 30
percent and the
manufacturing industry alone account for 20 percent.
2. The value proportion of high-tech products from the manufacturing and
processing industries will reach at least 45 percent.
3. The added value of industries will increase by over 8.5 percent annually on
average, in which the growth rate of added value of manufacturing and processing will be
10 percent.
4. The average growth rate of labor productivity in the industrial sector will be
7.5 percent.
5. The Competitiveness Industrial Performance index will be among the top
three ASEAN [Association of Southeast Asian Nations] countries.
6. The workforce in industrial and service sectors will surpass 70 percent."
276. Foi também mencionada a Circular nº 78/2014/TT-BTC, indicada no item
anterior, pela qual o Governo do Vietnã fornece vários incentivos fiscais ao setor
industrial, conforme a seguir:
"(1) Tax exemption for 4 years and 50% reduction of payable tax amounts for
9 subsequent years are applicable to:
- Incomes of enterprises from the implementation of new investment projects
specified in
Clause 1,
Article 19
of the
Circular No.
78/2014/TTBTC amended,
supplemented in Clause 1, Article 11, Circular No. 96/2015/TT-BTC, in particulars, the
preferential tax rate of 10% for fifteen (15) years:
+ Incomes of enterprises from the implementation of new investment projects in:
The socialized fields in geographical areas with difficult or particularly difficult
socio-economic conditions are specified in the Appendix to Decree No. 218/2013/ND-CP.
Economic zones and hi-tech zones, including information technology parks
established under the Prime Minister's decisions.
+ Incomes of enterprises from the implementation of new investment projects
in the fields of:
Scientific research and technological development;
Application of high technologies on the list of high technologies prioritized for
development investment in accordance with the Law on High Technologies;
Nursery of high technologies and hi-tech enterprises;
Venture investment in the development of high technologies on the list of high
technologies prioritized for development in accordance with the Law on High Technologies;
Construction investment and commercial operation of establishments nursing
high technologies and hi-tech enterprises;
Therefore, it can be seen that the above enterprises receive many incentives
on taxes, in particular, have the preferential tax of 10% in 15 years but get tax exemption
for 4 years and 50% reduction of payable tax amounts for 9 subsequent years.
(2) Tax exemption for 4 years and 50% reduction of payable tax amounts for
5 subsequent years are applicable to incomes of enterprises from the implementation of
new investment projects in the socialized fields in geographical areas outside the list of
those with difficult or particularly difficult socio-economic conditions specified in the
Appendix to Decree No. 218/2013/ND-CP;
(3) Tax exemption for 2 years and 50% reduction of payable tax amounts for
4 subsequent years are applicable to incomes from the implementation of new investment
projects specified in Clause 4, Article 19 of the Circular 78/2014/TT-BTC and incomes of
enterprises from the implementation of new investment projects in industrial parks
(except industrial parks in urban districts with good conditions)."
277. Foram apresentados também planos quinquenais do Governo do Vietnã
da indústria automotiva, como se depreende da sucessão do "plano da indústria
automotiva em 2020 com visão para 2030" pelo "plano da indústria automotiva em 2025
com orientação para 2035":
"The current situation of the Vietnamese automobile industry is the result of
various factors including government policies for developing the automobile industry in
addition to Doi Moi and other national economic and social development policies. The
recent Vietnamese automobile policies are based mainly on Decision No. 1168/QD-TTg on
approval of a strategy to develop automobile industry in Viet Nam by 2025, orientation
toward 2035 and Decision No. 1211/QD-TTg on approval for development planning of Viet
Nam automobile industry by 2020 with a vision to 2030, which were issued on 16 and 24
July 2014, respectively. These decisions specified the policy targets toward 2030 and policy
orientations to realise the targets. The Vietnamese government expects annual average
growth of 14.26% during 2021-30 in automobile productions, accompanied by domestic
market growth, the development of automobile and parts manufacturing, import
substitutions of these products, increasing exports of spare parts and components, and
improvement in local content ratios. Decision 229 dated 2 April 2016 on the development
of Viet Nam's automobile industry regulates the mechanism and policy for implementation
of the strategy (Decision No. 1168) and plan (Decision No. 1211) for automobile industry
development" (grifo nosso).
278. Em abril de 2024, foi noticiado que o Ministério da Indústria e Comércio
estava elaborando o "plano de desenvolvimento da indústria automotiva até 2030, com a
visão para 2045", como se observa da matéria a seguir:
"VN outlines strategy to boost domestic automobile industry
April 20, 2024 - 08:26
The strategy should also aim to increase the market share of domestically
produced automobile products gradually, with the intent to replace imported products.
HÀ N–I - Promoting the development of Vi–t Nam's automobile industry until
2045 requires a comprehensive strategy that addresses various aspects of the industry.
This was laid out under a Ministry of Industry and Trade draft outline strategy
for the development of the automobile industry until 2030, with a vision to 2045. It is
expected that by June this year, the Ministry will complete and submit it to the Prime
Minister for approval in September.
According to industry insiders, the strategy should consider various indicators
and targets to steer the industry in the desired direction. These indicators can include
product and output measures, market share goals for domestically produced vehicles,
targets for exports and participation in the global value chain, and an emphasis on green
and energy-saving vehicle models to replace fossil fuel-based vehicles.
The strategy should also aim to increase the market share of domestically
produced automobile products gradually, with the intent to replace imported products.
The strategy should address the development of production technology and
supporting industries for the automobile sector. This focus on technology will enable Vi–t
Nam to enhance its competitiveness and become a supplier of components and spare
parts in the global automobile production chain. Export orientation and participation in the
global value chain should also be a key consideration to expand the industry's reach and
contribute to the country's economic growth.
Previously, the strategy for developing Vi–t Nam's automobile industry to 2025,
with a vision to 2035, emphasised leveraging internal resources and establishing
collaborations with major international automobile manufacturers. It aimed to develop the
industry in sync with transportation infrastructure, meet domestic demand, enhance
competitiveness, and contribute to economic restructuring.
(¼)
The goal of the strategy is to position Vi–t Nam's automobile industry as a
significant sector that meets domestic market demand, competes globally, stimulates the
development of other industries, and becomes a supplier of components and spare parts
in the global automobile production chain.
By 2035, total vehicle production is set to reach about 1,531,400 units, of which
9-seat cars will be about 852,600 units, vehicles with 10 or more seats will be about 84,400
units, trucks will be about 587,900 units, and specialised vehicles will be about 6,500 units.
The proportion of domestically produced and assembled vehicles will account
for about 78 per cent of domestic demand. The goal of the strategy is to further
strengthen the development of supporting industries to meet the increasing demand for
components and spare parts. The plan is to form a basic supporting industry for
automobile production, aiming to meet approximately 35 per cent of the demand for
components and spare parts. Subsequently, by 2035, the strategy targets meeting over 65
per cent of the demand for domestic automobile production and assembly.
(¼)
Improving product quality to meet international standards is another key
aspect highlighted in the strategy. This involves forming automobile industry centres or
clusters through production organisation and restructuring. The strategy also encourages
collaboration and linkages between automobile manufacturing and assembly enterprises,
supporting industry enterprises, research and development establishments, and training
institutions across all economic sectors. This collaboration aims to enhance investment
efficiency and specialisation capabilities.
The government has introduced specific policies to support domestic production
in the automobile industry. For instance, Decree 101/2021/ND-CP provides import tax
incentives for components and spare parts used in domestic automobile production and
assembly. There are measures such as reducing registration fees for domestically produced
and assembled vehicles to further encourage the growth of the industry.
By implementing these policies and strategies, Vi–t Nam aims to boost the
production and export of vehicles, with a target of approximately 90,000 units exported by
2035. These efforts will not only drive the development of the automobile industry but also
contribute to the growth of other sectors, improve product quality, and align with
international standards and environmental requirements.
(¼)
Vi–t Nam has experienced significant changes in population size, economic
growth and the quality of growth in recent years. These changes have undoubtedly
influenced the scale, products, and domestic car consumption market in the country. To
adapt to these shifts, it is crucial to have comprehensive and responsive policies that
address the evolving needs and preferences of consumers.
The global auto industry is undergoing substantial transformations in terms of
production technology, product types, and designs. It is essential for Vi–t Nam's automobile
industry to stay abreast of these changes to remain competitive. Countries in the region,
particularly China and Thailand, have made impressive strides in their automobile
industries, deepening their participation in the value chain. Without appropriate policy
mechanisms, there is a risk that the domestic vehicle market in Vi–t Nam may decline or
face challenges in competing with these regional counterparts.
It is important to establish a clear roadmap for the development of the
automobile industry, taking into account both domestic and global trends. This roadmap
should provide guidance on key milestones, targets, and policy measures to ensure the
industry's long-term growth and competitiveness". (grifo nosso)
279. Nakajima, Kobayashi e Ueki, depois de detalharem as principais metas
para a cadeia automotiva para 2025 e 2030, comentam sobre a situação dos fornecedores
(incluindo os fabricantes de pneus):
"However, in parallel with these trade promotion measures, the Vietnamese
government has enacted policies to protect the relatively weak local auto firms from
international competition. For example, Decision No. 46/2001/QD-TTG, issued on 4 April
2001, prohibited the import of used parts and used under-16-seaters. New under-16-
seaters could be imported only with special permission from the Ministry of Trade of the
Socialist Republic of Vietnam (2001). The protective nature of Vietnamese government
policy continued even after Viet Nam joined the World Trade Organisation in 2007. For
example, import tariffs for automobiles remained high at an average of 70% in 2014 (Le,
2019: 4). With the accession of Viet Nam to the ASEAN Free Trade Agreement in 2015,
import tariffs were removed, but the Vietnamese government took countermeasures such
as Decree 116/2017, which 'has tightened controls for imported automobiles in terms of
origin, types, technical safety, and environment protection requirements' (Vietnam
Investment Review, 2018). More specifically, according to Decree 116/2017, 'automobile
importers will have to submit a number of dossiers, such as the registration certificates of
imported cars for technical safety and security, and environmental inspection, certified
copies of the types of tires, rear-view mirrors, and front lights issued by competent
agencies or organizations, and the original certificates of automobile quality inspection
issued by foreign automakers or automobile-assembling enterprises for each type of car'
(Vietnam Investment Review, 2018). According to a Japan External Trade Organization
(JETRO) report, '[t]he Decree 116 lists strict conditions that are virtually impossible to meet'
(JETRO, 2018). Although Decree 116 was modified in 2020 with the additional issuance of
Decree No. 17/2020/ND-CP, which relaxed some of the measures presented in Decree
116, the Vietnamese government continues to protect the nurturing of the domestic
automobile industry (MarkLines, 2019)" . (grifo nosso)
280. Ainda, as previsões da "Estratégia de Desenvolvimento Industrial até 2025,
Visão até 2035", instituída pela Decisão nº 879/QD-TTg, apontada no item anterior, visam
a incentivar o desenvolvimento de uma indústria robusta, por meio do estabelecimento de
prioridades e diretrizes para diferentes segmentos industriais, dentre eles, o automotivo,
o petroquímico e de borrachas. Uma das metas estipuladas é estimular, até 2025, as
chamadas "indústrias auxiliares", que atuam em favor do setor de manufaturas. O
apêndice da Decisão apresenta tabela com a coluna Priority industrial fields through 2025,
a qual aponta os seguintes setores:
(1) Machinery and equipment serving agriculture, (2) Shipbuilding, (3) Automobiles
and mechanical spare parts, (4) Steel for manufacturing, (5) Petro-chemistry, (6) Technical
plastics - rubber, (7) Pharmaceutical Chemistry (antibiotics, adjuvants and vitamins), (8)
Agricultural, forestry and fishery product processing, (9) Raw and auxiliary materials for the
garments, textile, leather and footwear products for export. (grifo nosso)
281. Ainda, além das políticas focalizadas na cadeia automotiva, há diretrizes
governamentais para o setor da borracha, umas das principais matérias-primas do setor de
pneus de moto. Vietnam Rubber Association et all. sintetizam as políticas públicas relativas
à indústria da borracha:
"Recognizing rubber's potential contribution to economic development, the
Vietnamese Government, beginning in 1975, enacted various policies to expand the country's
rubber area (summarized in Table 2). In general, these policies encourage investment in
rubber production to meet the increasing demand of export markets and have enabled the
expansion of rubber area in excess of the Government's original plans. Significantly, policies to
catalyze rubber production in the late 2010s allow for planting rubber in forest land, which
has further enabled a rapid production increase - and also enabled the involvement of
smallholders. Yet this development has, especially in the Central Highlands, negatively
impacted forest resources (To Xuan Phuc and Tran Huu Nghi, 2013).
Global rubber prices fell sharply since 2012, while rubber output continued to
increase due to the expansion of rubber production area. This required the Government to
change its policy orientation. The Government's policies after 2016 mainly focused on
controlling the expansion of Vietnam's rubber area, especially those which were not
included in the planning and limiting of conversion of natural forest land to rubber
plantation land (191 / TB-VPCP on July 22, 2016). These policies, combined with the
decline in global rubber prices, caused a loss in the drive to expand area. Farmers in some
places even decided to convert part of their rubber-growing areas to other crops that have
higher economic value". (grifo nosso)

                            

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