Which goods are subject to environmental protection tax in Vietnam?

Which goods are subject to environmental protection tax in Vietnam? (Illustration)

1. Taxable goods and environmental protection tax rate in Vietnam

Goods subject to environmental protection tax include:

-  Gasoline, oil, grease in Vietnam, including:

+ Gasoline, except ethanol: VND 1,000-4,000/liter

+ Flying fuel 1,000-3,000 VND/liter

+ Diesel oil: 500-2,000 VND/liter

+ Kerosene: 300-2,000 VND/liter

+ Mazut oil: 300-2,000 VND/liter

+ Lubricating oil: 300-2,000 VND/liter

+ Grease: 300-2,000 VND/kg

- Coal in Vietnam, including:

+ Brown coal: 10,000-30,000 VND/ton

+ Anthracite coal (anthracite): 20,000-50,000 VND/ton

+ Grease coal: 10,000-30,000 VND/ton

+ Other coal: 10,000-30,000 VND/ton

- Hydrochloro-fluoro-carbon solution (HCFC): 1,000-5,000 VND/kg

- Nylon bags subject to tax: 30,000-50,000 VND/kg

- Herbicides of restricted type: 500-2,000 VND/kg

- Termite pesticides of limited type used in Vietnam: 1,000-3,000 VND/kg

- Drugs for preservation of forest products are limited to VND 1,000-3,000/kg

- Warehouse disinfectants are limited to VND 1,000-3,000/kg

In case it is deemed necessary to add other taxable entities to suit each period in Vietnam , the Standing Committee of the National Assembly shall consider and prescribe.

2. Which goods are not subject to environmental protection tax in Vietnam?

Goods not subject to environmental protection tax in Vietnam include:

* Goods not covered by subsection (1);

* Goods under (1) are not subject to environmental protection tax in the following cases:

- Goods transported in transit or imported through border gates of Vietnam in accordance with the provisions of law, including:

+ Goods are transported from the exporting country to the importing country through the Vietnam border gate but do not carry out import procedures into Vietnam and do not carry out export procedures out of Vietnam;

+ Goods transiting through the border gate of Vietnam on the basis of the Agreement signed between the Government of Vietnam and the Government of a foreign country or the agreement between the agency or representative authorized by the Government of Vietnam and the Government of a foreign country in accordance with law;

- Goods temporarily imported or re-exported within the time limit prescribed by law;

- Goods directly exported by the manufacturer or entrusted to the export business establishment for export, except for organizations, households and individuals purchasing goods subject to environmental protection tax for export in Vietnam.

(Article 3, 4, 8 of the Law on Environmental Protection Tax 2010)

Diem My

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