Vietnam Customs instructing Export tax policy for products produced from waste recycling and treatment activity

On 02 May 2019, General Department of Vietnam Customs issued 2527/TCHQ-TXNK regarding export tax policy for products produced from waste recycling and treatment activities.

The General Department of Vietnam Customs received Official Letter No. 28-NT / CV / 2019 dated March 15, 2019, Official Letter No. 10 / CV-NT / 2019 dated March 26, 2019 of Ngoc Thien Company Limited regarding related problems to the export tax policy for products produced from waste recycling and treatment activities. In this regard, the General Department of Customs has the following opinions:

Pursuant to Point b, Clause 19, Article 16 of the Law on Import Tax and Export Tax No. 107/2016 / QH13 prescribed ) Exports that are products of waste recycling and treatment is subject to tax exemption.

Pursuant to Article 25 of the Government’s Decree No. 134/2016 / ND-CP of September 1, 2016, stipulating that exported and imported goods for environmental protection shall be exempt from tax according to the provisions of Clause 19, Article 16 of the Tax Law on export and import tax; the basis for determining export products produced from waste recycling and treatment activity shall comply with the regulations of the Ministry of Natural Resources and Environment;

Pursuant to Clause 6, Article 40 of Decree No. 134/2016 / ND-CP of September 1, 2016, of the Government, stipulating the Ministry of Natural Resources and Environment to issue lists or criteria to determine exported products from recycling, waste treatment.

  1. Based on the above provisions, export products produced from of waste recycling and treatment shall be exempt from export tax; Tax exemption documents and procedures comply with Article 31 of Decree No. 134/2016 / ND-CP.
  2. In order to have a basis to apply the export tax exemption policy as stipulated in Article 25 of Decree No. 134/2016 / ND-CP, the Company is requested to contact with Ministry of Natural Resources and Environment for issuing a written confirmation of the List or criteria for export products produced from waste recycling and treatment activities to distinguish the products of the Company actually exported with products produced from other materials.

The General Department of Customs gives above opinion to Ngoc Thien Company Limited for knowledge.

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