Regulations on environmental protection fees for mineral exploitation in Vietnam

Regulations on environmental protection fees for mineral exploitation in Vietnam

According to Decree 27/2023/ND-CP, the environmental protection fee rates for mineral exploitation in Vietnam are regulated as follows:

- Environmental protection fee for crude oil: 100,000 VND/ton; for natural gas, coal gas: 50 VND/m3. Particularly for natural gas obtained in the process of crude oil extraction (companion gas): 35 VND/m3.

- Environmental protection fee levels for mineral extraction (including the case of production and business activities of organizations and individuals that do not have the purpose of mining minerals but obtain minerals) according to the fee bracket schedule attached to this Decree.

- The environmental protection fee level for the exploitation of minerals according to the provisions of the law on minerals is equal to 60% of the fee rate of the corresponding type of mineral specified in the fee bracket schedule promulgated together with Decree 27/2023/ND-CP.

- Based on the principles of determining the toll rates specified in the Law on Fees and Charges, the fee bracket schedule promulgated together with Decree 27/2023/ND-CP referring to the toll rates of the localities that exploit similar minerals and are subject to charges, Provincial-level People's Councils shall decide in detail the rates and units for calculating environmental protection charges for each type of mineral to be applied locally in accordance with the actual situation in each period.

Cases of being exempt from environmental protection fee for mineral mining in Vietnam

- Activities of mining minerals for use as common building materials in the land area under the land use rights of households and individuals to construct works of households and individuals in that area.

- Activities of exploiting soil and stone for leveling, construction of security and military works, natural disaster prevention and control, and disaster recovery.

In cases where the mined land and stone are used for leveling and construction of security and military works, for natural disaster prevention and control, for disaster recovery, and for other purposes, organizations and individuals are responsible for determining the volume of soil and rock subject to free charge;

The amount of land and rock used for other purposes must pay environmental protection fees for mineral exploitation.

- Use of soil and rock waste from the mining process to improve and restore the environment in the mining area according to the plan for environmental improvement and restoration approved by the competent authority.

The determination of the amount of rock, soil, and waste that is exempt from environmental protection fees is based on:

+ Minutes of mass acceptance of each stage of mining technology, including: preparation of soil and rock, loading and unloading, transportation, and discharging of rocks as prescribed in Point b, Clause 2, Article 41 of Decree 158/2016/ND-CP.

+ The plan for environmental renovation and restoration must be approved by a competent state agency according to the provisions of Clause 3, Article 67 of the Law on Environmental Protection.

+ The mine closure dossier is approved by a competent state agency in accordance with the mineral law.

Decree 27/2023/ND-CP takes effect from July 15, 2023, and replaces Decree 164/2016/ND-CP.

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