Answer by Department of Customs:
1) Export tax on processed products for export:
Processed goods for export shall be subject to tax exemption as provided in Clause 6, Article 16 of the Law on Export Tax and Import Tax No.107/2016/QH13.
However, processed-exported products from domestic raw materials and supplies with export tax shall not be exempt from tax for the corresponding value of domestic raw materials and materials constituting those in export products.
2) Export tax on returning processed waste scrap:
The General Department of Customs is guided at Point 13 of Appendix enclosed with Official Letter No.7599/TCHQ-TXNK dated November 20th 2017. Accordingly, pursuant to Article 10 of Decree 134/2016/ND-CP dated September 1st 2016 of the Government, Article 21 of Circular 38/2015/TT-BTC dated March 25th 2015 of Ministry of Finance, wasted scrap, waste, raw materials and supplies which have been imported for processing upon return to outsourcing party or third party appointed by outsourcing party, shall not have to pay export tax.