Can scrap aluminum, scrap steel and copper scrap be exemption from export tax in form of export for processing ?
According to 1417/TCHQ–TXNK dated 13 Mar 2019 on tax policy on exported goods for processing:
“1. Regarding the tax policy on goods exported for processing.
On August 18, 2017, the Ministry of Finance issued official dispatch No. 11081 / BCT-TCHQ detailing “Enterprises exporting metal scrap and scrap for processing comply with the provisions of Point a, Clause 1 of Article. 11 Decree 134/2016 / ND-CP dated September 1, 2016 of the Government, accordingly scrap and metal waste subject to export tax ,they are not exempt from export tax ”
Therefore, scrap aluminum, scrap steel and copper scrap exported for processing will not be export tax exemption.