This Official Dispatch provides guidance on taxing actions imposed on products discarded in the stage of processing and manufacturing exported products, including the following provisions:
- If products are damaged in the manufacturing stage and become waste products without useful value, it will be exempted from import and export duties on raw materials used for manufacturing of these waste products;
- If these wastes are consumed domestically, the form of declaration of duties must be prepared by using the Form No. 04 of the Appendix IIa or the Form No. 06/BKKTT/TXNK (in the paper form) in the Circular No. 39/2018/TT-BTC and must be sent to a competent customs authority;
- If products do not meet export standards (not waste products), or have to be stored in storage facilities, destroyed or consumed domestically, all relevant duties must be paid for all of raw materials and supplies used for manufacturing these products.
For more details, please read the Official Dispatch No. 6400/TXNK-CST dated October 22, 2018.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
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