Excluding export tax on stainless steel scrap of processing enterprises

According to the General Department of Customs, according to current regulations in Clause 2, Article 1 and Clause 3, Article 2 of Decree 87/2010/ND-CP, export processing enterprises that export stainless steel scrap obtained from the production process of the enterprise to foreign countries are not subject to export tax.

Enterprises that export stainless steel scrap obtained from the production process are not subject to export tax. Photo: T.Trang.

Accordingly, to ensure that no tax is collected on stainless steel scrap in accordance with the law, and to prevent commercial fraud. If the results of the inspection of the enterprise's declaration are correct, no export tax will be collected.

However, if an enterprise buys stainless steel scrap from the domestic market and does not bring it into the duty-free zone but exports it directly abroad, it must pay export tax according to regulations.

According to baohaiquan.vn