blue-check Regarding export duty upon hiring processing of scrap outside Vietnam

Official letter No. 3112/TCHQ-TXNK dated June 21st, 2021 of the General Department of Vietnam Customs regarding export duty on scrap exported for hiring processing outside Vietnam
Posted: 22/6/2021 7:21:03 AM | Latest updated: 2/8/2021 1:37:37 PM (GMT+7) | LuatVietnam: 5234 | Vietlaw: 520

According to clause 5 Article 1 of Decree No. 18/2021/ND-CP, minerals and products processed from minerals (account for at least 51%) exported for hiring processing shall be still subject to export duty, except scrap produced during the manufacture or processing of the imports for export.

Accordingly, in case a company imports aluminum coils (the products processed from minerals) according to A12 mode – Import for manufacture and trade, then the company obtains scrap (aluminum edges and aluminum chips) to export the scrap abroad for hiring processing, it shall not be exempt from export duty.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 520
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Import and export duties