Guidance for implementing decision on list of scrap eligible to import

VCN – The General Department of Vietnam Customs has issued a document to guide provincial Customs departments to implement Decision 28/2020/QD-TTg on the list of scrap eligible to be imported as raw materials for production.
1537-1240-img-8380
Imported scraps. Photo: N.Linh

Decision 28/2020/QD-TTg takes effect from November 15, 2020 and replaces Decision 73/2014/QD-TTg dated December 19, 2014 of the Prime Minister on scrap eligible to import as raw materials for production. Particularly, for some types of scrap that is "Waste and Scrap of Paper or Paperboard, Others, including unsorted waste and scrap (HS code 4707.90.00);" and "Granulated slag (slag sand) from iron or steel manufacture (granulated blast-furnace slag includes: granulated slag, slag sand from the manufacture of cast iron, iron, steel) (HS code 2618.00.00)." are allowed to be imported until the end of December 31, 2021.

Decision No. 28/2020/QD-TTh has abolished some types of scrap that are allowed to be imported from abroad for materials production compared with Decision 73/2014/QD-TTg, specifically: gypsum (code HS: 2520.10.00); chemical elements doped for use in electronics, in the form of discs, warfers etc., others (HS Code: 3818.00.00); plastic waste and scrap (plastics) from polymers styrene (PS): spongioid, non-hard forms (HS: 3915.20.10); plastic waste and scrap (plastic) from Polyme Vinyl Clorua (PVC): spongioid, non-hard form

(HS: 3915.30.10); silk waste (including cocoons unsuitable for reeling, yarrn waste and garnetted stock (HS code: 5003.00.00); remelting scrap ingots (of iron, steel, cast iron) (HS Code : 7204.50.00); Tungsten waste and scrap and fragments (HS code: 8101.97.00); Molybdenum waste and scrap (HS code: 8102.97.00); Magnesium scrap and fragments (HS code: 8104.20.00) Titanium waste and scrap (HS code: 8108.30.00); Zircon scrap and fragments (HS code: 8109.30.00); Antimony waste and scrap (HS code: 8110.20.00); chromium waste and scrap (HS code: 8112.22.00).

According to the General Department of Vietnam Customs, for these types of scrap, based on the provisions of Article 3 of Decision 28/2020/QD-TTg, an enterprise is allowed to continue importing until the certificate of eligibility on environmental protection in import of scrap for use as raw production materials expires, issued by a competent authority in accordance with the law.

By N.Linh/Thanh Thuy

Related News

Enterprises have the right to pre-determine HS codes

Enterprises have the right to pre-determine HS codes

VCN - At the dialogue conference between Ho Chi Minh City Customs Department and import-export enterprises at the weekend, enterprises raised many problems related to HS code application, and post-clearance audit.
Vietnam calls for comprehensive, all-society approach to waste management

Vietnam calls for comprehensive, all-society approach to waste management

Minister Counselor Le Thi Minh Thoa, Deputy Permanent Representative of Vietnam to the United Nations, has called for a comprehensive and all-society approach to sustainable waste management.
Many ministries yet to not issued a list of specialized goods subject to HS code change

Many ministries yet to not issued a list of specialized goods subject to HS code change

VCN - Through management, many ministries have not issued a list of specialized goods subject to HS code change according to List of Vietnam's Import and Export Goods (2022)
Post Clearance Audit Department collects over VND222 billion

Post Clearance Audit Department collects over VND222 billion

VCN - The revenue of the Post-Clearance Audit Department accounts for 59% of the total revenue of the whole post-clearance audit force.

Latest News

Amendment to Decree 14 to prevent goods congestion at border gates

Amendment to Decree 14 to prevent goods congestion at border gates

VCN – When Government Decree No14/2018/ND-CP dated January 23, 2018, is revised to shift the border trade from unofficial-quota trade to official-quota trade to prevent goods congestion at border gates at harvest season or on holidays and Tet, there will be some changes in the management of the border trade.
Notes for businesses on tax policy

Notes for businesses on tax policy

VCN - According to experts, some businesses do not understand clearly tax documents and policies, especially new ones, leading to many risks in implementation.
Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

VCN - After a long time of implementation and many changes in reality, it is time to amend the Law on Corporate Income Tax (CIT) to remove difficulties for production and business activities, and open up and promote resources for economic and social development.
Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

VCN - To enjoy the preferential export tax rates under the Preferential Export Tariff and the Special Preferential Import Tariff of Vietnam implementing the CPTPP Agreement from 2022 to 2027, exported goods must have transport documents and import customs declarations or documents replacing customs declarations showing that the destination is in the territory of the member countries in which the CPTPP Agreement has entered into force, regulated in the scope of Decree No. 115/2022 /ND-CP dated December 30, 2022.

More News

Difficulties in determining samples for testing

Difficulties in determining samples for testing

VCN – Customs face challenges in determining whether imported food samples for testing are exempt from state inspection for food safety, as well as in identifying which products require registration for announcement purposes.
GDVC instructs application of C/O form D

GDVC instructs application of C/O form D

VCN – ASEAN member states must declare HS code 2022 on Certificate of Origin from April 1.
Goods imported from export processing enterprises must pay tax

Goods imported from export processing enterprises must pay tax

VCN - According to the Law on Import and Export Duties provisions, if a domestic enterprise imports products of export processing enterprises, they must pay tax.
Review, perfect regulations on decentralization of public property management

Review, perfect regulations on decentralization of public property management

VCN - The Ministry of Finance has sent an official letter to ministries, central and local agencies on improving legal documents under the power for promulgation of ministries, central and local agencies on the management and use of public property.
MoF develops excise tax policy to promote electric vehicle production

MoF develops excise tax policy to promote electric vehicle production

VCN – The Ministry of Finance is considering adjusting excise tax rates for some environmentally friendly products in the revised Law on Excise Tax.
Enterprises must submit dossiers and documents to identify authenticity of goods

Enterprises must submit dossiers and documents to identify authenticity of goods' value

VCN – According to regulations, for customs declarations selected for customs valuation, customs declarants must submit dossiers and documents to identify the authenticity of the declared goods' value.
Removing difficulties in the implementation of VAT policy

Removing difficulties in the implementation of VAT policy

VCN - For businesses to understand and strictly comply with the regulations on the declaration of value-added tax (VAT) rate for import and export goods, the General Department of Customs has continuously issued guiding documents, which is considered an important part of bringing policies into practice.
Correcting policy to avoid overlaps in inspection and supervision at land border gates

Correcting policy to avoid overlaps in inspection and supervision at land border gates

VCN - Currently, the draft Decree amending and supplementing Decree No. 08/2015/ND-CP dated January 21, 2015 is being submitted to the Government for signing and promulgation of amendments related to customs inspection and supervision procedures for means of transport on exit, entry and transit in the draft Decree that was amended and supplemented to meet the requirements of administrative procedure reform.
Tax policy for re-imported goods of export processing enterprises

Tax policy for re-imported goods of export processing enterprises

VCN – The General Department of Vietnam Customs has instructed Hanaro TNS Vietnam Co., Ltd about the tax policy for re-imported goods of export processing enterprises.
Read More

Your care

The system has not recorded your reading habits.

Please Login/Register so that the system can provide articles according to your reading needs.

Latest Most read
Enterprises have the right to pre-determine HS codes

Enterprises have the right to pre-determine HS codes

VCN - At the dialogue conference between Ho Chi Minh City Customs Department and import-export enterprises at the weekend, enterprises raised many problems related to HS code application, and post-clearance audit.
Amendment to Decree 14 to prevent goods congestion at border gates

Amendment to Decree 14 to prevent goods congestion at border gates

VCN - The draft Decree revising Decree 14/2018/ND-CP on border trade activities is being drafted and gathered opinions from ministries, government agencies and people by the Ministry of Industry and Trade.
Notes for businesses on tax policy

Notes for businesses on tax policy

VCN - According to experts, some businesses do not understand clearly tax documents and policies, especially new ones, leading to many risks in implementation.
Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

Revising Law on Corporate Income Tax: Promoting resources for socio-economic development

VCN - After a long time of implementation and many changes in reality, it is time to amend the Law on Corporate Income Tax (CIT) to remove difficulties for production and business activities, and open up and promote resources for economic and social devel
Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

Apply 609 preferential export tax lines, 11,526 special preferential import tax lines to implement the CPTPP Agreement

VCN - To enjoy the preferential export tax rates under the Preferential Export Tariff and the Special Preferential Import Tariff of Vietnam implementing the CPTPP Agreement from 2022 to 2027, exported goods must have transport documents and import customs
Mobile Version