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blue-check Cases where imports eligible for refund of environment protection tax

Official letter No. 4707/TCHQ-TXNK dated November 8th, 2022 of the General Department of Vietnam Customs regarding refund of environment protection tax
Posted: 14/11/2022 10:44:40 AM | Latest updated: 16/11/2022 9:51:51 AM (GMT+7) | LuatVietnam: 5579 | Vietlaw: 586
VietlawOnline

The General Department of Vietnam Customs notes that environment protection tax on imports shall not be refunded if the goods do not belong to the cases eligible for tax refund as prescribed at Article 11 of the Law on environment protection tax No. 57/2010/QH12, Article 6 of Decree No. 67/2011/ND-CPstatus2 and Article 8 of Circular No. 152/2011/TT-BTCstatus2 , including:

1. Imported goods are still stored in warehouse, storage at the border gate and are subject to be supervised by the customs authority for re-export to foreign countries;

2. Imported goods to transport, sell abroad through agents in Vietnam;

3. For goods temporarily imported for re-export by the mode of temporary import for re-export, the paid environmental protection tax amount shall be refunded for the quantity of re-exported goods;

4. For imported goods re-exported abroad by importers (including returned goods), the paid environmental protection tax amount shall be refunded for the quantity of re-exported goods;

5. For goods temporarily imported for display at fairs, exhibitions or product shows, the paid environmental protection tax amount shall be refunded for the quantity of re-exported goods.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 586

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