IMPLEMENTATION LEVEL
NationalAFFECTED FLOW
Outflow (subsidised)ANNOUNCED AS TEMPORARY
NoNON-TRADE-RELATED RATIONALE
NoELIGIBLE FIRMS
allJUMBO
NoTARIFF PEAK
NoTax-based export incentive
On 31 December 2014, the Ministry of Finance published Notice No. 150 to adjust the current VAT rebate policy to include exports on additional product codes. Based on the notice, 246 product sectors (635 products on the HS 6-digit level) will now benefit from 5% to 17% of the export tax rebate, including processed corn products, high value added products, and textiles.
Due to a lack of recent data, the affected trading partners were identified using UN Comtrade numbers from 2013.
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