Inspecting products made from recycling and waste treatment activities

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The destruction of goods at Mong Cai City Solid Waste Treatment Plant of Mien Dong Waste Treatment Joint Stock Company.

The GDVC issued Official Dispatch 2344/TCHQ-TXNK instructing local customs departments to implement preferential policies on export tax for products produced from recycling and waste treatment activities.

Accordingly, in the first phase from September 1, 2016 to before July 1, 2019, the country’s top customs department requests the customs departments to comply with point b, Clause 19, Article 16 of the Law on Import and Export Duty as saying that the exported products made from recycling and waste treatment activities are exempt from export duty.

The GDVC also cites Clause 3, Article 25 of Decree 134/2016/ND-CP as stipulating that the identification of export products produced from waste recycling and treatment activities must comply with regulations of the Ministry of Natural Resources and Environment; Clause 6, Article 40 of Decree 134/2016/ND-CP as saying that the Ministry of Natural Resources and Environment will issue the list or criteria to determine these export products.

The Ministry of Finance stipulates that the export duty exemption and reduction for products will comply with Clause 12, Appendix 3 of Decree 19/2015/ND-CP upon export. The Ministry of Natural Resources and Environment will guide the list of products specified in Clause 12, Appendix 3 of this Decree.

According to the provisions of Clause 12, Appendix 3 of Decree 19, the production of products from recycling and waste treatment activities is listed in protection activities by the competent agency.

In phase 2, from July 1, 2019 to December 31, 2021, customs will comply with Point b, Clause 19. Article 16 of the Law on Import Tax and Export Tax as regulating that exported products made from recycling and waste treatment activities are exempt from export duty.

Accordingly, Clause 3, Article 25 of Decree 134/2016/ND-CP stipulates that the determination of export products produced from waste recycling and treatment activities must comply with regulations of the Ministry of Finance and the Ministry of Resources and Environment. Meanwhile, the legal regulations on environmental protection are implemented under Clause 23, Article 2 of Decree 40/2019/ND-CP.

Clause 3, Article 44 of Decree 19/2015/ND-CP stipulating items subject to import tax incentives says that products made from recycling and waste treatment activities specified in Clause 12, Appendix 3, Section 2 issued together with this Decree are products listed in investment project and investment registration certificate of waste treatment facilities.

The GDVC has directed local customs departments to implement post-clearance audit for all exported products made from recycling and waste treatment activities in the two phases, and collect tax arrears for goods exempt from tax inconsistent with regulations.

At the same time, it has directed these departments to report on the reason for imposing or collecting tax arrears (if any) and make the statistical table of the data according to the attached form.