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blue-check Regarding export duty on scrap stainless steel derived from imported materials

Official letter No. 1400/TCHQ-TXNK dated March 29th, 2023 of the General Department of Vietnam Customs regarding export duty on scrap stainless steel
Posted: 14/4/2023 3:29:37 PM | Latest updated: 20/4/2023 4:18:49 PM (GMT+7) | LuatVietnam: 5680 | Vietlaw: 612
VietlawOnline

The General Department of Vietnam Customs notes that from September 1st, 2016, the Law on Import and Export Duties No. 107/2016/QH13 (replaces Law No. 45/2005/QH11status1 ) and Decree No. 134/2016/ND-CPstatus2 (replaces Decree No. 87/2010/ND-CPstatus1 ) no longer regulate the policy on exemption from export duty on exported goods that are wholly manufactured, processed from imported materials.

Accordingly, in case an enterprise exports scrap stainless steel derived from imported materials, it still has to pay export duty.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 612

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