Building materials are exempt from export tax

For goods and construction materials were taken from the domestic market to non-tariff areas for construction, repair and maintenance of technical infrastructure, social infrastructure common in non-tariff areas will be free export tax.


It is prescribed to be taken out in Article 1, Article 2 11/2012/TT-BTC circular issued by the Ministry of Finance dated 04/02/2012.

Download Circular 11/2012/TT-BTC

Also as stated, if the construction material export to non-tariff areas to use for other purposes shall be subject to tax under current regulations. At the same time, commodity building materials are exempt from export duties would like to register the list of goods exempt from export taxes and settlement implementation of export goods duty free to use the list registered under provisions of Article 3, Article 4 of this circular.

This Circular takes effect from the date of 20/03/2012.

Source: thuvienphapluat.

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