According to point c clause 2 Article 1 of Decree No. 57/2020/ND-CP , supplies and accessories imported for manufacturing, assembling automobile supporting industrial products shall not be entitled to the import duty incentive if the products are merely assembled with simple details, such as screws, bolts, nuts, rivets, and do not undergo any manufacturing or processing stage.
According to opinions of the General Department of Vietnam Customs, in case automobile supporting industrial products that both undergo manufacturing or processing stage and are merely assembled with simple details meet the criteria at point c1 clause 2 Article 1 of Decree No. 57/2020/ND-CP and the imported supplies and accessories are not domestically manufactured, they are still entitled to the tax incentive.
Regarding automobile supporting industrial products, refer to the List at section IV of the Annex enclosed with Decree No. 111/2015/ND-CP .