Before the problems of Dong Nai Customs Department regarding the refund of product tax hired by export processing enterprises after exportation, the General Department of Customs paid the guidance on this issue.
According to the General Department of Customs, Article 36 of Decree No. 134/2012 / ND-CP specifies a number of articles and measures for the implementation of the Law on Import and Export Taxes on refund of import tax. To produce and trade, but have exported products mentioned: Taxpayers have paid import tax on goods imported for production and business, but have been put into production of export goods and exported products to water. In addition, or export to the non-tariff area, to be refunded import tax paid.
According to the above regulation, the General Department of Customs said that when domestic enterprises hire export processing enterprises, after importing the import tax for the added value of processed products, then the products This is further processed, produced and exported abroad or exported to non-tariff area, domestic enterprises are refunded import tax paid.