IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jul 2015 | Removal date: open ended
Still in force

Tax or social insurance relief

On 12 June 2015, the Ministry of Finance annouced Notice No. 73 of 2015, to promote the use of energy saving wall and ceiling products and materials. Starting from 1 July 2015, the locally produced wall and ceiling products, listed in the attachment of the notice, can benefit from a 50% VAT refund. 
 
Products eligible to VAT refund:

  • non-clay fired perforated brick
  • concrete perforated brick
  • fly ash perforated brick
  • fired perforated brick
  • normal concrete small hollow block
  • fired hollow block
  • light-weight aggregate concrete block
  • autoclaved aerated concrete block
  • gypsum block
  • fly ash aerated concrete block
  • Autoclaved aerated concrete slab
  • lightweight partition board
  • EPS board with metal network for exterior insulation and finish systems
  • gypsum board
  • glassfiber reinforced cement lightweight hollow panel for partition
  • metal skinned insulating panel

 
The GTA includes state guarantees and other financial incentives that are likely to affect the restructuring and performance of firms facing international competition, whether from imports, in export markets, and from foreign subsidiaries.
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

372 Non-structural ceramic ware
6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.
690911 Of porcelain or china
690912 Articles having a hardness equivalent to 9 or more on the Mohs scale
690919 Other
6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
691010 Of porcelain or china
691090 Other
6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
691110 Tableware and kitchenware
6912 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.
691200 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.
6913 Statuettes and other ornamental ceramic articles.
691310 Of porcelain or china
6914 Other ceramic articles.
691410 Of porcelain or china
691490 Other
373 Refractory products & structural non-refractory clay products
6901 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.
690100 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths.
6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.
690210 Containing by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3
690220 Containing by weight more than 50 % of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products
690290 Other
6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.
690310 Containing by weight more than 50 % of graphite or other carbon or of a mixture of these products
690320 Containing by weight more than 50 % of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2)
690390 Other
6904 Ceramic building bricks, flooring blocks, support or filler tiles and the like.
690410 Building bricks
6905 Roofing tiles, chimneypots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.
690510 Roofing tiles
690590 Other
6906 Ceramic pipes, conduits, guttering and pipe fittings.
690600 Ceramic pipes, conduits, guttering and pipe fittings.
6907 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.
690790 Other
6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.
690890 Other
375 Articles of concrete, cement & plaster
6809 Articles of plaster or of compositions based on plaster.
680919 Other
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
681019 Other
681091 Prefabricated structural components for building or civil engineering
681099 Other
6811 Articles of asbestoscement, of cellulose fibrecement or the like.
681140 Containing asbestos
376 Monumental or building stone & articles
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, o
680221 Marble, travertine and alabaster
680229 Other stone
680291 Marble, travertine and alabaster
680293 Granite
379 Other non-metallic mineral products n.e.c.
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives,
680421 Of agglomerated synthetic or natural diamond
680422 Of other agglomerated abrasives or of ceramics
680423 Of natural stone
680430 Hand sharpening or polishing stones
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.
680510 On a base of woven textile fabric only
680520 On a base of paper or paperboard only
680530 On a base of other materials
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heatinsulating, soundinsulating or soundabsorbing mineral materials, other than those o
680610 Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls
680620 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)
680690 Other
6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).
680710 In rolls
680790 Other
6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforc
681299 Other
6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined
681320 Containing asbestos
681381 Brake linings and pads
681389 Other
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.
681410 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support
681490 Other
6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.
681510 Nonelectrical articles of graphite or other carbon
681599 Other

Please report this page in case you detect an inaccuracy in its content.