Time of Environmental Protection Tax Calculation for Imported Goods
Pursuant to Clauses 3 and 4, Article 9 of the 2010 Law on Environmental Protection Tax, the timing for environmental protection tax calculation is prescribed as follows:
For imported goods, the tax calculation time is the time of customs declaration registration.
For gasoline and oil produced domestically or imported for sale, the tax calculation time is the time when the wholesale business of gasoline and oil sells them.
Thus, for imported goods, the tax calculation time is the time of customs declaration registration. However, if the goods are imported gasoline and oil for sale, the tax calculation time is the time when the wholesale business of gasoline and oil sells them.
Respectfully!
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