The General Department of Customs has just responded to Ngoc Thien Co., Ltd. regarding problems related to the export tax policy for products produced from recycling and waste treatment activities.
Under the guidance of the General Department of Customs, at Point b, Clause 19, Article 16 of the Law on Export Tax and Import Tax No. 107/2016 / QH13 stipulates that exported products produced from waste recycling and treatment activities are exempted. export taxes;
Pursuant to Article 25 of the Government's Decree No. 134/2016 / ND-CP of September 1, 2016, stipulating that goods exported and imported for environmental protection shall be exempt from tax according to the provisions of Clause 19, Article 16 of the Tax Law. export and import tax; the basis for determining export products produced from recycling and waste treatment activities shall comply with the regulations of the Ministry of Natural Resources and Environment;
Besides, in Clause 6, Article 40 of Decree No. 134/2016 / ND-CP dated September 1, 2016 of the Government, the Ministry of Natural Resources and Environment has stipulated the list or criteria for determining export products. Exports are produced from recycling and waste treatment activities.
Accordingly, with the above provisions, export products produced from waste recycling activities are exempt from export tax; Tax exemption documents and procedures comply with Article 31 of Decree No. 134/2016 / ND-CP.
Therefore, in order to have a basis to apply the export tax exemption policy in accordance with Article 25 of Decree No. 134/2016 / ND-CP, the Company is requested to contact the Ministry of Natural Resources and Environment for the Ministry to issue a letter. a confirmation of the List or export product criteria produced from recycling and waste treatment activities to distinguish the products the Company actually exports with products produced from other materials.
Source: Hai quan online