IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 15 Jul 2010 | Removal date: open ended

Tax-based export incentive

On 22 June 2010, the Ministry of Finance issued the Notice No. 57 of 2010. Starting from 15 July 2010, VAT rebate on 406 exported products (defined at the 10 or 12 digit level) will be canceled. These products include some steels, silver powder, alcohol, corn starch, and some plastic products. 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

232 Starches & starch products; sugars & sugar syrups n.e.c.
1108 Starches; inulin.
110812 Maize (corn) starch
241 Ethyl alcohol; spirits, liqueurs & spirits
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
220710 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher
341 Basic organic chemicals
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.
220720 Ethyl alcohol and other spirits, denatured, of any strength
2903 Halogenated derivatives of hydrocarbons.
290315 Ethylene dichloride (ISO) (1,2dichloroethane)
290399 Other
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
290490 Other
2907 Phenols; phenolalcohols.
290719 Other
290729 Other
2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols.
290819 Other
290899 Other
2909 Ethers, etheralcohols, etherphenols, etheralcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.
290930 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.
291439 Other
291470 Halogenated, sulphonated, nitrated or nitrosated derivatives
2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291539 Other
291540 Mono, di or trichloroacetic acids, their salts and esters
291590 Other
2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291631 Benzoic acid, its salts and esters
291639 Other
2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291719 Other
291720 Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
291734 Other esters of orthophthalic acid
2918 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291819 Other
2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
291990 Other
2920 Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
292019 Other
292090 Other
2921 Aminefunction compounds.
292119 Other
292143 Toluidines and their derivatives; salts thereof
2922 Oxygenfunction aminocompounds.
292249 Other
2931 Other organoinorganic compounds.
293110 Tetramethyl lead and tetraethyl lead
293190 Other
2932 Heterocyclic compounds with oxygen heteroatom(s) only.
293299 Other
3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
382313 Tall oil fatty acids
382319 Other
382370 Industrial fatty alcohols
342 Basic inorganic chemicals n.e.c.
2812 Halides and halide oxides of nonmetals.
281210 Chlorides and chloride oxides
2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
282510 Hydrazine and hydroxylamine and their inorganic salts
2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
282749 Other
2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.
283510 Phosphinates (hypophosphites) and phosphonates (phosphites)
283522 Of mono or disodium
283524 Of potassium
283525 Calcium hydrogenorthophosphate (“dicalcium phosphate”)
283526 Other phosphates of calcium
283529 Other
283539 Other
2839 Silicates; commercial alkali metal silicates.
283911 Sodium metasilicates
344 Activated natural mineral products incl. acids, oils and tar
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent.
380590 Other
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
380610 Rosin and resin acids
380630 Ester gums
380690 Other
347 Plastics in primary forms
3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.
391211 Nonplasticised
391220 Cellulose nitrates (including collodions)
391231 Carboxymethylcellulose and its salts
391239 Other
391290 Other
3913 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms.
391310 Alginic acid, its salts and esters
348 Synthetic rubber & mixtures thereof in primary forms
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
400219 Other
400220 Butadiene rubber (BR)
400231 Isobuteneisoprene (butyl) rubber (IIR)
400249 Other
400259 Other
400260 Isoprene rubber (IR)
400270 Ethylenepropylenenonconjugated diene rubber (EPDM)
400299 Other
351 Paints & varnishes & related products; artists' colours; ink
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
381400 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
352 Pharmaceutical products
2924 Carboxyamidefunction compounds; amidefunction compounds of carbonic acid.
292419 Other
354 Chemical products n.e.c.
3601 Propellent powders.
360100 Propellent powders.
3602 Prepared explosives, other than propellent powders.
360200 Prepared explosives, other than propellent powders.
3603 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.
360300 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
380910 With a basis of amylaceous substances
380991 Of a kind used in the textile or like industries
380992 Of a kind used in the paper or like industries
380993 Of a kind used in the leather or like industries
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings
381090 Other
3811 Antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.
381111 Based on lead compounds
381119 Other
381121 Containing petroleum oils or oils obtained from bituminous minerals
381129 Other
381190 Other
3813 Preparations and charges for fireextinguishers; charged fire extinguishing grenades.
381300 Preparations and charges for fireextinguishers; charged fire extinguishing grenades.
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
381511 With nickel or nickel compounds as the active substance
381512 With precious metal or precious metal compounds as the active substance
381519 Other
381590 Other
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.
381700 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.
3822 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.
382200 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
382440 Prepared additives for cements, mortars or concretes
382460 Sorbitol other than that of subheading 2905.44
382471 Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)
382474 Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs)
382479 Other
382490 Other
362 Other rubber products
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
400510 Compounded with carbon black or silica
400591 Plates, sheets and strip
400599 Other
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
400690 Other
371 Glass & glass products
7001 Cullet and other waste and scrap of glass; glass in the mass.
700100 Cullet and other waste and scrap of glass; glass in the mass.
7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked.
700210 Balls
700220 Rods
700231 Of fused quartz or other fused silica
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
700312 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or nonreflecting layer
700319 Other
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
700420 Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or nonreflecting layer
700490 Other glass
7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked.
700510 Nonwired glass, having an absorbent, reflecting or nonreflecting layer
700521 Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground
700529 Other
700530 Wired glass
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathoderay tubes or the like.
701110 For electric lighting
701190 Other
7015 Clock or watch glasses and similar glasses, glasses for non corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.
701590 Other
7020 Other articles of glass.
702000 Other articles of glass.
373 Refractory products & structural non-refractory clay products
3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.
381600 Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.
375 Articles of concrete, cement & plaster
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
382450 Nonrefractory mortars and concretes
379 Other non-metallic mineral products n.e.c.
3801 Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures.
380110 Artificial graphite
380130 Carbonaceous pastes for electrodes and similar pastes for furnace linings
380190 Other
389 Other manufactured articles n.e.c.
3605 Matches, other than pyrotechnic articles of heading 36.04.
360500 Matches, other than pyrotechnic articles of heading 36.04.
3606 Ferrocerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.
360610 Liquid or liquefiedgas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
360690 Other
392 Non-metal wastes or scraps
3804 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.
380400 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.
3915 Waste, parings and scrap, of plastics.
391510 Of polymers of ethylene
391520 Of polymers of styrene
391530 Of polymers of vinyl chloride
391590 Of other plastics
4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
400400 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
412 Products of iron or steel
7208 Flatrolled products of iron or nonalloy steel, of a width of 600 mm or more, hotrolled, not clad, plated or coated.
720810 In coils, not further worked than hotrolled, with patterns in relief
720825 Of a thickness of 4.75 mm or more
720826 Of a thickness of 3 mm or more but less than 4.75 mm
720827 Of a thickness of less than 3 mm
720836 Of a thickness exceeding 10 mm
720837 Of a thickness of 4.75 mm or more but not exceeding 10 mm
720838 Of a thickness of 3 mm or more but less than 4.75 mm
720839 Of a thickness of less than 3 mm
720840 Not in coils, not further worked than hotrolled, with patterns in relief
720851 Of a thickness exceeding 10 mm
720852 Of a thickness of 4.75 mm or more but not exceeding 10 mm
720853 Of a thickness of 3 mm or more but less than 4.75 mm
720854 Of a thickness of less than 3 mm
720890 Other
7209 Flatrolled products of iron or nonalloy steel, of a width of 600 mm or more, coldrolled (coldreduced), not clad, plated or coated.
720915 Of a thickness of 3 mm or more
7211 Flatrolled products of iron or nonalloy steel, of a width of less than 600 mm, not clad, plated or coated.
721113 Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief
721114 Other, of a thickness of 4.75 mm or more
721119 Other
721123 Containing by weight less than 0.25 % of carbon
721129 Other
721190 Other
7212 Flatrolled products of iron or nonalloy steel, of a width of less than 600 mm, clad, plated or coated.
721210 Plated or coated with tin
721220 Electrolytically plated or coated with zinc
721230 Otherwise plated or coated with zinc
721240 Painted, varnished or coated with plastics
721250 Otherwise plated or coated
721260 Clad
7216 Angles, shapes and sections of iron or nonalloy steel.
721631 U sections
721632 I sections
721633 H sections
721640 L or T sections, not further worked than hotrolled, hotdrawn or extruded, of a height of 80 mm or more
721661 Obtained from flatrolled products
721669 Other
721691 Coldformed or coldfinished from flatrolled products
7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel.
722820 Bars and rods, of silicomanganese steel
7229 Wire of other alloy steel.
722920 Of silicomanganese steel
413 Basic precious metals & metals clad with precious metals
7106 Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form.
710610 Powder
414 Copper, nickel, aluminium, alumina, lead, zinc & tin, unwrought
7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
750120 Nickel oxide sinters and other intermediate products of nickel metallurgy
415 Unfinished products of copper, nickel, aluminium, lead, zinc or tin
7407 Copper bars, rods and profiles.
740710 Of refined copper
740721 Of copperzinc base alloys (brass)
740729 Other
7408 Copper wire.
740811 Of which the maximum crosssectional dimension exceeds 6 mm
740819 Other
740821 Of copperzinc base alloys (brass)
740822 Of coppernickel base alloys (cupronickel) or coppernickelzinc base alloys (nickel silver)
740829 Other
7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves).
741210 Of refined copper
741220 Of copper alloys
7506 Nickel plates, sheets, strip and foil.
750620 Of nickel alloys
7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves).
750720 Tube or pipe fittings
7804 Lead plates, sheets, strip and foil; lead powders and flakes.
780419 Other
7904 Zinc bars, rods, profiles and wire.
790400 Zinc bars, rods, profiles and wire.
7905 Zinc plates, sheets, strip and foil.
790500 Zinc plates, sheets, strip and foil.
8003 Tin bars, rods, profiles and wire.
800300 Tin bars, rods, profiles and wire.
416 Other non-ferrous metals, cerments & articles thereos
8101 Tungsten (wolfram) and articles thereof, including waste and scrap.
810199 Other
8102 Molybdenum and articles thereof, including waste and scrap.
810295 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil
810299 Other
8103 Tantalum and articles thereof, including waste and scrap.
810390 Other
8104 Magnesium and articles thereof, including waste and scrap.
810490 Other
8105 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.
810590 Other
8106 Bismuth and articles thereof, including waste and scrap.
810600 Bismuth and articles thereof, including waste and scrap.
8109 Zirconium and articles thereof, including waste and scrap.
810990 Other
8110 Antimony and articles thereof, including waste and scrap.
811090 Other
8111 Manganese and articles thereof, including waste and scrap.
811100 Manganese and articles thereof, including waste and scrap.
8112 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.
811229 Other
811292 Unwrought; waste and scrap; powders
811299 Other
429 Other fabricated metal products
7413 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.
741300 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated.
7415 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and simila
741529 Other
741533 Screws; bolts and nuts
741539 Other
7419 Other articles of copper.
741910 Chain and parts thereof
741991 Cast, moulded, stamped or forged, but not further worked
741999 Other
7508 Other articles of nickel.
750810 Cloth, grill and netting, of nickel wire
750890 Other
7806 Other articles of lead.
780600 Other articles of lead.
7907 Other articles of zinc.
790700 Other articles of zinc.
8007 Other articles of tin.
800700 Other articles of tin.

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