Decree No. 87/2010/ND-CP detailing the implementation of certain provisions of the Law on Export Tax, Import Tax.

DECREE

Detailed Implementation of Certain Provisions of the Law on Export Tax and Import Tax

_________________________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Law on Export Tax and Import Tax dated June 14, 2005;

Based on the Customs Law dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law dated June 14, 2005;

Considering the proposal of the Minister of Finance,

DECREE

PART I

GENERAL PROVISIONS

Article 1. Taxable Objects

Goods in the following cases are taxable objects for export tax and import tax, except for goods specified in Article 2 of this Decree:

1. Goods exported or imported through border gates and borders of Vietnam including: goods exported or imported through land border gates, river ports, sea ports, airports, international railway transit points, international postal services, and other customs clearance locations established by competent state authorities.

2. Goods moved from the domestic market to non-tariff zones and from non-tariff zones to the domestic market.

Non-tariff zones include: export processing zones, export processing enterprises, bonded warehouses, bonded areas, outer warehouses, special economic trade zones, industrial-commercial zones, and other economic zones established by the Prime Minister's Decision, with trading relations between these zones and the outside being considered as export and import activities.

3. Other goods traded or exchanged shall be considered as export and import goods.

Article 2. Non-Taxable Objects

Goods in the following cases are non-taxable objects for export tax and import tax:

1. Goods transported in transit or transshipment through Vietnamese border gates as prescribed by law.

2. Humanitarian aid goods, non-repayable aid goods provided by governments, organizations under the United Nations, intergovernmental organizations, international organizations, foreign non-governmental organizations (NGOs), economic organizations, or foreign individuals to Vietnam and vice versa, aimed at developing the economy and society, or other humanitarian purposes carried out through formal documents between the two parties, approved by competent authorities; emergency humanitarian assistance and relief to mitigate the consequences of war, natural disasters, and epidemics.

3. Goods exported from non-tariff zones to foreign countries; goods imported from foreign countries into non-tariff zones and only used within non-tariff zones; goods transferred from one non-tariff zone to another non-tariff zone.

4. Oil and gas products subject to resource taxes when exported.

Article 3. Tax Payers; Authorized Representatives, Guarantors, and Substitutes for Tax Payment

1. Tax payers as stipulated in Article 4 of the Law on Export Tax and Import Tax, including:

a) The owner of exported or imported goods;

b) Organizations entrusted to export or import goods;

c) Individuals having exported or imported goods when exiting or entering the country; sending or receiving goods through Vietnamese border gates and borders.

2. Authorized representatives, guarantors, and substitutes for tax payment, including:

a) Customs agents authorized by tax payers to pay export tax and import tax;

b) Postal service enterprises or express delivery enterprises providing international services that substitute tax payments for tax payers;

c) Credit institutions or other organizations operating according to the Law on Credit Institutions that guarantee or substitute tax payments for tax payers as prescribed by tax management laws.

Article 4. Application of International Treaties

In case international treaties to which the Socialist Republic of Vietnam is a member provide different provisions on export tax and import tax than this Decree, the provisions of such international treaties shall apply.

Article 5. Tax on goods bought and sold, exchanged by border residents

Goods bought and sold, exchanged by border residents are exempt from tax within the quota; if exceeding the quota, taxes must be paid according to the provisions of this Decree. The Ministry of Finance shall take the lead and coordinate with the People's Committee of the province, centrally governed city where there is a border and relevant agencies to submit to the Prime Minister for issuance of the quota for tax exemption on goods bought and sold, exchanged by border residents in each area.

Chapter II

BASIS FOR CALCULATING TAX AND TAX SCHEDULE

Article 6. Basis for calculating tax

1. For items subject to ad valorem tax rates (%), the basis for calculating tax is:

a) The actual quantity of each item recorded in the Customs Declaration for export and import;

b) The taxable value of each item;

c) The tax rate of each item.

2. For items subject to specific tax, the basis for calculating tax is:

a) The actual quantity of each item recorded in the Customs Declaration for export and import;

b) The specific tax amount per unit of goods.

3. For items whose purpose has changed after being granted tax exemption or tax reduction, the basis for calculating tax is the quantity, taxable value, and tax rate at the time when the purpose of the item changes.

Article 7. Taxable Value and Exchange Rate for Tax Calculation

1. The taxable value of exported and imported goods is determined in accordance with the regulations on customs value under the law.

2. In cases where exported goods under a sales contract do not have an official price at the time of registering the Customs Declaration or there is no sales contract, the taxable value shall be implemented in accordance with the regulations of the Ministry of Finance.

3. The exchange rate between the Vietnamese dong and foreign currency used to determine the taxable value is the average transaction rate on the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of tax calculation, published in the People's Newspaper and reported on the daily website of the State Bank of Vietnam; in cases where the People's Newspaper is not issued or information is not posted on the website, or the exchange rate is not announced or the information is not updated to the customs checkpoint on the day of issue, the exchange rate for that day shall be applied based on the exchange rate of the previous day.

For foreign currencies not announced by the State Bank of Vietnam with the average transaction rate on the inter-bank foreign exchange market, they shall be determined based on the cross-exchange rate between the Vietnamese dong and certain foreign currencies used for calculating export tax and import tax announced by the State Bank of Vietnam at the time of tax calculation. For foreign currencies not announced with cross-exchange rates, they shall be determined based on the principle of cross-exchange rates between the US dollar (USD) and the Vietnamese dong and the exchange rate between the US dollar and those foreign currencies announced by the State Bank of Vietnam at the time of tax calculation.

Article 8. Currency for Payment of Tax

Export tax and import tax shall be paid in Vietnamese dong. In cases where tax is paid in foreign currency, the taxpayer must pay in freely convertible foreign currency. The conversion from foreign currency to Vietnamese dong shall be calculated based on the average transaction rate on the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of tax calculation.

Article 9. Tax Rate

1. The tax rate for exported goods is specifically stipulated for each item in the Export Tariff Schedule.

2. The tax rate for imported goods is specifically stipulated for each item, including preferential tax rate, special preferential tax rate, and general tax rate:

a) The preferential tax rate applies to imported goods originating from countries, groups of countries, or territories implementing most-favored-nation treatment in their trade relations with Vietnam. The preferential tax rate is specifically stipulated for each item in the Preferential Import Tariff Schedule;

b) The special preferential tax rate applies to imported goods originating from countries, groups of countries, or territories implementing most-favored-nation treatment in their trade relations with Vietnam under a free trade area regime, customs union, or to facilitate border trade and other special preferential cases;

Conditions for applying special preferential tax rates:

- Must be goods specifically stipulated in agreements signed between Vietnam and countries, groups of countries, or territories implementing special tax preferences, and must satisfy all conditions recorded in such agreements;

- Must be goods originating from countries, groups of countries, or territories that Vietnam participates in special preference agreements on taxes;

c) The general tax rate shall apply to imported goods originating from countries, groups of countries, or territories that do not grant most-favored-nation treatment and do not provide special tax preferences to Vietnam;

The general tax rate shall be uniformly set at 150% of the preferential tax rate specified for each item in the Import Tariff Schedule of Preferential Rates;

Article 10. Measures concerning taxes for self-defense, countering dumping, countering subsidies, and countering discriminatory treatment in the import of goods

In addition to paying taxes as prescribed in Clause 2, Article 9 of this Decree, if imported goods exceed the permitted level into Vietnam, receive subsidies, are sold at dumped prices, or face discriminatory treatment against Vietnam's exported goods, then one of the following tax measures shall be applied:

1. Increase the import tariff on goods exceeding the permitted level into Vietnam according to the Law on Self-Defense Measures for Imported Goods;

2. Anti-dumping duties on dumped goods imported into Vietnam according to the Law on Countering Dumping of Imported Goods;

3. Anti-subsidy duties on subsidized goods imported into Vietnam according to the Law on Countering Subsidies of Imported Goods;

4. Anti-discrimination duties on goods imported into Vietnam originating from countries, groups of countries, or territories where there is discriminatory treatment regarding import tariffs or other discriminatory measures according to the Law on Most-Favored-Nation Treatment and National Treatment in International Trade;

Article 11. Authority to determine export tax rates, import tax rates, absolute taxes, and measures concerning taxes to counter discriminatory treatment in the import of goods

1. The Ministry of Finance shall establish the following tax rates:

a) Based on the State's policies on exports and imports of goods during specific periods, development orientations of production sectors, price fluctuations in the market during specific periods, and recommendations from organizations and individuals, the Ministry of Finance shall consult with relevant ministries and industry associations to issue normative legal documents setting export tax rates and preferential import tax rates according to the principle:

- Consistent with the list of taxable goods and within the range of tax rates established by the Standing Committee of the National Assembly;

- Contributing to ensuring state budget revenue and stabilizing the market;

- Protecting domestic production selectively, conditionally, and for a period consistent with international treaties to which the Socialist Republic of Vietnam is a party;

b) On the basis of special preferential tax agreements for imported goods that Vietnam has committed to, the Ministry of Finance shall consult with relevant ministries and industry associations to issue normative legal documents setting special preferential import tax rates;

2. The Ministry of Finance shall take the lead and coordinate with relevant agencies to submit to the Prime Minister for decision on the application of absolute taxes and anti-discrimination taxes when necessary;

Chapter III

TAX EXEMPTIONS, CONSIDERATION OF TAX EXEMPTIONS, TAX REDUCTIONS, AND TAX REFUNDS

Article 12. Tax Exemption

Goods exported or imported under the following circumstances shall be exempt from export tax and import tax:

1. Goods temporarily imported for re-export or temporarily exported for re-import to participate in trade fairs, exhibitions, product presentations; machinery, equipment, and professional tools temporarily imported for re-export or temporarily exported for re-import to serve work within a specified period.

Upon expiration of the trade fair, exhibition, product presentation, or completion of work as prescribed by law, goods temporarily exported must be re-imported into Vietnam, while goods temporarily imported must be re-exported out of the country.

2. Goods that are movable assets of organizations or individuals, either Vietnamese or foreign, brought into Vietnam or taken out of the country within the prescribed limits, including:

a) Goods that are movable assets of foreign organizations or individuals when permitted to reside or work in Vietnam or transferred out of the country upon expiration of their residence or work period in Vietnam;

b) Goods that are movable assets of Vietnamese organizations or individuals permitted to take out of the country for business and work purposes, when they return to Vietnam upon expiration of their import period;

c) Goods that are movable assets of families or individuals of Vietnamese citizens residing abroad who are permitted to settle in Vietnam or take out of the country when permitted to settle abroad; goods that are movable assets of foreign countries brought into Vietnam when permitted to settle in Vietnam or taken out of the country when permitted to settle abroad.

3. Goods exported or imported by foreign organizations or individuals enjoying diplomatic privileges and immunities in Vietnam.

4. Goods imported for processing for foreign parties shall be exempt from import tax (including goods imported for processing for foreign parties permitted to be destroyed in Vietnam according to the provisions of the law after the processing contract has been settled), and when exporting the processed products back to foreign parties, they shall be exempt from export tax. Goods exported to foreign countries for processing for Vietnam shall be exempt from export tax, and when re-imported, they shall be exempt from import tax on the value of goods exported to foreign countries for processing according to the processing contract.

5. Goods exported or imported within the tax-free allowance for personal effects of persons exiting or entering the country; goods that are express mail items with a minimum taxable value as prescribed by the Prime Minister.

6. Goods imported to create fixed assets for investment projects in sectors benefiting from preferential import taxes as set forth in Appendix 1 issued together with this Decree or in areas benefiting from preferential import taxes, investment projects funded by official development assistance (ODA) shall be exempt from import tax, including:

a) Equipment and machinery;

b) Specialized transport means in domestic production chains that have not yet been produced domestically; transport means for picking up and dropping off employees including buses with 24 seats or more and watercraft;

c) Spare parts, components, detached units, accessories, jigs, molds, accompanying accessories for assembly with equipment, machinery, specialized transportation vehicles as stipulated in points a and b of this Clause;

d) Raw materials, materials not yet produced domestically used to manufacture equipment, machinery included in production lines or to manufacture spare parts, components, detached units, accessories, jigs, molds, accompanying accessories for assembly with equipment, machinery as stipulated in point a of this Clause;

d) Construction materials not yet produced domestically.

7. Planting and breeding seeds permitted to be imported to implement investment projects in agriculture, forestry, fisheries.

8. The exemption from import tax for goods imported as stipulated in Clause 6 and Clause 7 of this Article shall apply to cases of expanding project scale, replacing technology, and updating technology.

First-time tax exemption for imported equipment listed in Appendix II issued together with this Decree to create fixed assets for investment projects benefiting from preferential import taxes, ODA-funded investment projects in hotels, offices, rental apartments, housing, shopping centers, technical services, supermarkets, golf courses, tourist areas, sports areas, entertainment areas, medical facilities, training, culture, finance, banking, insurance, auditing, consulting services.

Investment projects with imported goods subject to first-time tax exemption as stipulated in this Clause shall not be eligible for tax exemptions under other Clauses of this Article.

10. Exemption from import tax for goods imported to serve oil and gas activities, including:

a) Equipment, machinery; specialized transportation vehicles necessary for oil and gas activities; transportation means for picking up and dropping off workers including passenger cars with 24 seats or more and water transport means; including spare parts, components, detached units, accessories, jigs, molds, accompanying accessories for assembly or synchronized use with equipment, machinery, specialized transportation vehicles, transportation means for picking up and dropping off workers mentioned above;

b) Materials necessary for oil and gas activities that are not yet produced domestically;

c) Medical equipment and emergency medicines used on drilling platforms and floating installations confirmed by the Ministry of Health;

d) Office equipment serving oil and gas activities;

đ) Other temporarily imported goods for re-export to serve oil and gas activities.

11. For shipbuilding enterprises, tax exemption applies to the export of marine vessels and import of machinery, equipment, and raw materials, semi-finished products for shipbuilding that are not yet produced domestically, which are part of the production line to create fixed assets.

12. Exemption from import tax for raw materials and materials directly serving the production of software products that are not yet produced domestically.

13. Exemption from import tax for goods imported for direct use in scientific research and technological development, including: machinery, equipment, spare parts, materials, transportation means not yet produced domestically, technologies not yet developed domestically; scientific literature, books, newspapers, magazines, and electronic sources of information about science and technology.

14. Raw materials, components, and spare parts imported to produce goods for investment projects in special encouragement sectors as specified in Appendix I attached to this Decree or in areas with extremely difficult socio-economic conditions (except for automobile assembly, motorcycle assembly, air conditioner production, electric heater production, refrigerator production, washing machine production, electric fan production, dishwashing machine production, CD player production, audio system production, electric iron production, water heater production, hair dryer production, hand dryer production, and other items determined by the Prime Minister's Decision) shall be exempt from import tax for a period of five years, starting from the date of commencement of production.

15. Goods produced, processed, recycled, or assembled in duty-free zones without using imported raw materials or spare parts from abroad when imported into the domestic market shall be exempt from import tax; if such goods use imported raw materials or spare parts from abroad, then only the portion of imported raw materials or spare parts constituting the goods shall be subject to import tax upon importation into the domestic market.

16. Machinery, equipment, and transportation vehicles (excluding passenger cars with less than 24 seats and passenger-cargo vehicles equivalent to passenger cars with less than 24 seats) imported by foreign contractors under the temporary importation and re-exportation scheme for implementing ODA projects in Vietnam shall be exempt from import tax upon temporary importation and exempt from export tax upon re-exportation.

17. Goods imported for sale at duty-free shops according to the Prime Minister's Decision.

18. The preferential areas for import tax as stipulated in Clause 6, Clause 9, and Clause 14 of this Article shall be implemented according to the List of Preferential Areas for Corporate Income Tax (annexed to Decree No. 124/2008/NĐ-CP dated December 11, 2008, detailing and guiding the implementation of certain provisions of the Law on Corporate Income Tax) and Decree No. 53/2010/NĐ-CP dated May 19, 2010, concerning preferential areas for investment and corporate income tax for newly established administrative units due to adjustments in administrative boundaries by the Government.

19. Organizations and individuals exporting or importing goods as stipulated in Clauses 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and Clause 17 of this Article must self-determine and bear full responsibility before the law for accurately and truthfully declaring goods eligible for tax exemption when registering customs declarations.

20. In cases where taxpayers encounter difficulties due to objective reasons or other circumstances, the Ministry of Finance shall submit to the Prime Minister for consideration and decision on granting exemptions from export tax and import tax on a case-by-case basis.

Article 13. Consideration for Tax Exemption

Goods exported or imported in the following cases shall be considered for tax exemption:

1. Goods imported specifically for direct use in national defense, security, education and training, and scientific research (except as provided in Clause 13, Article 12 of this Decree) shall be considered for exemption from import tax.

2. Gifts, samples, and presents from foreign organizations or individuals to Vietnamese organizations or individuals or vice versa shall be considered for tax exemption within the prescribed limits.

Article 14. Consideration for Tax Reduction

Goods exported or imported that are under customs supervision and suffer damage or loss, if certified by authorized agencies or organizations, shall be considered for tax reduction corresponding to the actual loss rate of the goods. Customs authorities shall base their tax reduction decisions on the quantity of lost goods and the actual loss rate of the goods as certified and confirmed.

Article 15. Refunds of export duties and import duties shall be made in the following cases:

1. Goods that have paid import duties but remain stored at customs warehouses and are under the supervision of customs authorities and are re-exported abroad.

2. Goods that have paid export duties and import duties but were not exported or imported.

3. Goods that have paid export duties and import duties but the actual amount exported or imported is less than declared.

4. Goods imported for the production of goods for export or for transfer to non-tariff zones, if import duties have been paid, shall be refunded according to the actual proportion of products exported and shall not be subject to export duties on goods exported which are determined to be processed from entirely imported raw materials.

5. Goods that have paid import duties and then exported in the following cases:

a) Goods imported for delivery or sale to foreign countries through agents in Vietnam;

b) Goods imported for sale to vessels of foreign companies operating on international routes through Vietnamese ports and vessels of Vietnam operating on international routes as prescribed by the Government.

6. Goods temporarily imported for re-export or temporarily exported for re-import; goods imported on behalf of foreign parties and then re-exported after paying import duties and export duties, including the case where goods are re-exported into non-tariff zones (except for the case provided for in Clause 1, Article 12 of this Decree).

7. Goods that have been exported but must be re-imported into Vietnam shall be eligible for a refund of the export duties paid and shall not be subject to import duties.

8. Goods that have been imported but must be re-exported back to the foreign owner or re-exported to a third country or transferred to non-tariff zones shall be eligible for a refund of the import duties paid corresponding to the actual quantity re-exported and shall not be subject to export duties.

9. Machinery, equipment, tools, and transportation means of organizations and individuals permitted to temporarily import and re-export (excluding leased items) to implement investment projects, construction works, installation of facilities, and production services, if import duties have been paid, shall be refunded when re-exported out of Vietnam or transferred to non-tariff zones. The amount of import duties refunded shall be based on the remaining value of the goods when re-exported calculated according to the time of use and storage in Vietnam. In the case where the goods have lost their usable value, no refund shall be made.

10. Goods exported or imported through postal service or express international delivery businesses that have paid taxes on behalf of the consignor but cannot deliver the goods to the recipient and must re-export, re-import, or in the case where the goods are confiscated or destroyed according to the law, shall be refunded the tax paid.

11. Goods that have paid export duties and import duties but later are exempted or reduced in duty according to the decision of competent state agencies.

Chapter IV

IMPLEMENTING PROVISIONS

Article 16. Effective Date

1. This Decree takes effect from October 1, 2010, and replaces Decree No. 149/2005/NĐ-CP dated December 8, 2005, of the Government detailing the implementation of the Law on Export Duties and Import Duties.

2. Enterprises that reregister or change Investment Certificates according to Decree No. 101/2006/NĐ-CP dated September 21, 2006, of the Government on the registration, conversion, and change of Investment Certificates of foreign-invested enterprises according to the Enterprise Law and the Investment Law shall continue to enjoy preferential treatment regarding export duties and import duties recorded in the Investment License or Investment Certificate issued before the date of reregistration or change of Investment Certificate. If the Investment License or Investment Certificate issued before the date of reregistration or change of Investment Certificate does not specify preferential treatment regarding export duties and import duties, it shall be implemented according to the provisions of the export duty and import duty laws effective at the time of declaration of the export/import goods customs declaration. In the case where enterprises reregister or change Investment Certificates while expanding project scale or investing in new projects, or extending the implementation period of the project, preferential treatment regarding export duties and import duties for the expanded project scale, additional new projects, or extended project implementation periods shall be applied according to the provisions of the export duty and import duty laws at the time of reregistration or change of Investment Certificate.

3. For encouraged investment projects that have been granted Investment Licenses or Investment Certificates with higher preferential treatment regarding export duties and import duties than those stipulated in this Decree, they shall continue to implement such preferential treatment for the remaining period; in the case where the Investment License or Investment Certificate specifies lower preferential treatment regarding export duties and import duties than those stipulated in this Decree, they shall enjoy the preferential treatment according to this Decree for the remaining period.

4. Investment projects that have been granted Investment Licenses, Business Registration Certificates, or Investment Certificates before the Socialist Republic of Vietnam officially became a member of the World Trade Organization (January 11, 2007), and which enjoyed preferential treatment regarding export duties and import duties (excluding textile and garment exports) due to meeting the export ratio conditions stipulated in foreign investment laws in Vietnam, domestic investment encouragement laws, and export duties and import duties, shall continue to enjoy such preferential treatment according to these laws until the end of 2011.

Article 17. Responsibility for Implementation

1. The Ministry of Planning and Investment shall be responsible for issuing a list of domestically produced goods to serve as the basis for implementing exemptions from import duties as provided for in Article 12 of this Decree, including:

a) Raw materials and supplies used to manufacture equipment and machinery within production lines or to manufacture parts, components, detachable units, spare parts, fixtures, molds, accessories for assembly with the equipment and machinery mentioned in point a; specialized transportation means mentioned in point b and construction supplies mentioned in point đ, Clause 6, Article 12;

b) Supplies necessary for oil and gas activities mentioned in point b, Clause 10, Article 12;

c) Raw materials, supplies, semi-finished products serving shipbuilding activities mentioned in Clause 11, Article 12;

d) Raw materials and supplies directly serving the production of software products mentioned in Clause 12, Article 12;

e) Machinery, equipment, spare parts, supplies, transportation means, technology directly used in scientific research and technological development activities mentioned in Clause 13, Article 12;

f) Raw materials, supplies, components imported for production of projects mentioned in Clause 14, Article 12.

2. The Ministry of Science and Technology shall be responsible for promulgating the List or standards determining specialized transportation means within production lines mentioned in point b, Clause 6, point a, Clause 10, and Clause 11, Article 12 of this Decree. To establish criteria for determining projects included in the List of sectors eligible for preferential import tax benefits attached as Appendix I to this Decree, including:

a) Projects producing rare materials;

b) Projects applying high-tech or new technologies not yet used in Vietnam;

c) Projects investing in research and development (R&D) accounting for 25% or more of revenue.

3. The Ministry of Agriculture and Rural Development shall be responsible for promulgating the List of crop and livestock seed varieties mentioned in Clause 7, Article 12 of this Decree. To establish criteria for determining projects included in the List of sectors eligible for preferential import tax benefits attached as Appendix I to this Decree, including:

a) Projects constructing new, renovating, or upgrading centralized poultry and livestock slaughterhouses, preservation, and processing facilities;

b) Projects establishing concentrated raw material areas serving industrial processing.

4. The Ministry of Industry and Trade shall be responsible for establishing criteria for determining investment projects included in the List of sectors eligible for preferential import tax benefits attached as Appendix I to this Decree, including:

a) Steel production projects;

b) Large-scale lifting and handling equipment production projects;

c) Large-scale power generation equipment production projects;

d) Textile, garment, leather machinery production projects.

5. The Ministries of National Defense and Public Security shall be responsible for promulgating the List of specialized goods directly serving national defense and security as the basis for considering exemption from import tax as stipulated in Clause 1, Article 13 of this Decree.

6. The Ministry of Education and Training shall be responsible for promulgating the List of specialized goods directly serving education and training as the basis for considering exemption from import tax as stipulated in Clause 1, Article 13 of this Decree.

7. The Ministry of Finance shall be responsible for:

a) Establishing criteria for equipment and machinery mentioned in point a; components, parts, detachable units, spare parts, fixtures, molds, accessories for assembly with the equipment and machinery and specialized transportation means mentioned in point c, Clause 6, Article 12, and conditions for determining export goods manufactured entirely from imported raw materials that are exempt from export tax as stipulated in Clause 4, Article 15 of this Decree.

b) Providing detailed guidance on the implementation of this Decree.

8. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree./.