According to the guidelines at Official letter No. 1809/BTC-CST dated February 14th, 2019, in case an enterprise imports base oil (HS codes 2710.19.41 and 2710.19.89) as material to manufacture, blend lubricant (HS code 126.96.36.199), it is only required to declare environment protection tax on the amount of lubricant when it is sold domestically.
Particularly, the amount of lubricant exported shall be exempt from declaration and payment of environment protection tax.
|Published||Vietlaw's Newsletter No. 545|