- They are mineral resources which have yet to be processed or transformed into other products;
- They are goods which are made directly from main materials that are mineral resources, and which have the aggregation of value of such mineral resources plus the energy cost that accounts for at least 51% of their production cost, except to the extent that:
+ Such exported products are finished products produced from other intermediate products which are made from mineral resources.
These mineral resources may be directly extracted and processed into, or purchased for further production of, or processed by hiring other toll manufacturers into, exported products, by business establishments.
+ Such exported products are final products made from main materials which are other than mineral resources (these mineral resources have been processed into other products).
The Decree No. 146/2017/ND-CP is set to commence on February 1, 2018.
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