According to clause 6 Article 1 of Decree No. 18/2021/ND-CP, when transferring redundant materials obtained after the process of export production into domestic use, enterprise has to open a new customs declaration to declare and pay tax.
Customs value shall be determined according to actual selling price (clause 9 Article 1 of Circular No. 60/2019/TT-BTC ).
With regard to scraps and refuses obtained during the export production process, import duty shall be exempt when they are sold domestically. However, it is required to declare and pay value added tax, excise tax and environmental protection tax to the tax authority (clause 6 Article 1 of Decree No. 18/2021/ND-CP ).
Taxable prices of the scraps and refuses obtained during the export production process when they are sold domestically shall be carried out according to clause 1 Article 7 of Circular No. 219/2013/TT-BTC .