According to Clause 5 Article 1 of Decree No. 18/2021/ND-CP, only scraps generated in the process of production, processing of goods for export from imported goods are exempt from export duty.
Accordingly, in case an enterprise imports raw materials according to A12 mode (import for sale) to manufacture domestic products, upon exporting the scraps generated from the imported raw materials, it shall not be exempt from export duty, regardless of purposes of export (hiring processing or selling to a foreign country).
Export duty rate shall be determined according to Annex I of Decree No. 57/2020/ND-CP .