This circular of the Ministry of Finance addresses the issue of tax refunds for imported ilmenite ore used to blend with domestic ore before export, stipulates the rate of tax refund corresponding to the proportion of finished product exported, and provides guidance on implementing procedures in accordance with general regulations.
要点
- Importers blending imported ilmenite ore with domestic ore for subsequent export → are entitled to a tax refund corresponding to the proportion of finished products exported → Article 16 Decree No. 54/CP
- The procedures and documents for tax refunds shall be carried out in accordance with general regulations applicable to imported materials used for producing goods for export.
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全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 8001 TC/TCT ON AUGUST 22, 2001
REGARDING REFUND OF IMPORT DUTY FOR RAW MATERIAL ORE IMPORTS
Dear: General Department of Customs
In response to the letter number 3211/TCHQ-KTTT dated July 31, 2001 from the General Department of Customs regarding tax policies for imported raw material ores used in processing exported ores, the Ministry of Finance provides the following comments:
Pursuant to Law on Export Duties and Import Duties No. 04/1998/QH10; Article 16 of Decree No. 54/CP dated August 28, 1993 issued by the Government; Point 1g, Section I, Part E of Circular No. 172/1998/TT-BTC dated December 22, 1998 issued by the Ministry of Finance, then: Imported ilmenite ore mixed with domestic ilmenite ore for exportation shall be refunded import duty corresponding to the proportion of finished product exported.
Regarding procedures and documents: Follow general regulations applicable to imported materials and raw materials used in producing goods for export.
The Ministry of Finance replies for the General Department of Customs to be informed and to guide implementation.
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