Dispatch No. 4075/TCHQ-TXNK ON 7TH AUGUST, 2012 BY THE GENERAL DEPARTMENT OF CUSTOMS ON ENVIRONMENTAL PROTECTION COMMENTING ABOUT PLASTIC BAGS USED FOR PACKAGING EXPORTED GOODS.
Pursuant to the provisions of Clause 3, Clause 4, Article 11 of the Law on Environmental Protection,: Taxpayers who protect the environment will be refunded amount of tax paid for the following cases: 3. Goods temporarily imported for re-export in the form of temporary import for re-export; 4. Imported goods that the importers re-export to foreign countries.
Procedures, file, sequence, authority to refund environmental protection tax for exported goods shall comply with the provisions just like the settlement of import tax refund under the provisions of the law on export taxes, import duties .
