blue-check Regarding environment protection tax on base oil imported to process lubricant

Official letter No. 553/BTC-CST dated January 14th, 2022 of the Ministry of Finance regarding environment protection tax on base oil
Posted: 17/1/2022 9:19:28 AM | Latest updated: 20/1/2022 5:27:10 PM (GMT+7) | LuatVietnam: 5380 | Vietlaw: 545

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, 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.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 545
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