- Products considered “only through ordinary preliminary processing” include those that have only been cleaned, dried, shelled, milled, cut, salted, canned, refrigerated, or preserved by common methods.
- Roasted and seasoned pine nuts and pistachios are not classified as “only through ordinary preliminary processing” under current VAT regulations.
- If products undergo additional processing like roasting and seasoning, they do not qualify for VAT exemption or preferential treatment as “ordinary preliminary processed” goods.
- The Ministry of Agriculture and Environment is responsible for determining the processing status if unclear.
- Different VAT policies apply depending on the buyer and seller’s business type and the processing level of the products.
Source: baochinhphu.vn
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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