IMPLEMENTATION LEVEL
NationalAFFECTED FLOW
Outflow (subsidised)ANNOUNCED AS TEMPORARY
NoNON-TRADE-RELATED RATIONALE
NoELIGIBLE FIRMS
allJUMBO
NoTARIFF PEAK
NoTax-based export incentive
On 9 December 2014, the Ministry of Finance issued Notice No. 98 to include pearl-, gem- and some metal-based products to its VAT rebate policy.
Exported products containing 80% of the above-mentioned materials can now benefit from 5% of the VAT rebates. This new policy will be effective on 1 January 2015.
Effected HS Codes: 71012290, 71022100, 71059000
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