The newly-approved decree replaces and supplements Item 3, Article 2 of Decree 67/2011/NĐ-CP.
Accordingly, packages of imported items belong to the list of environmental protection tax exemption.
The second type includes packages which organizations, households and individuals produce or import to pack their products.
The last is packages which organizations, households and individuals directly buy from producers or import to cover their products.
The new decree will take effect from November 15, 2012./.
By Kim Anh
