Only certain commodities are liable for export tax. Export taxes range from zero to 45 percent. Many goods are also subject to VAT. In addition, the Law on SCT stipulates that exporters who purchase SCT tax-liable goods for export, but instead sell the products domestically, are liable for SCT.
The export tax rates applicable to exported goods are specified for each item in the Export Tariff. Whenever there is an update in the tax tariff, the Ministry of Finance will issue new Circulars which will either replace or supplement the previous ones. The VAT on exported goods is zero percent.