Other products are hydrochlorofluorocarbons (HCFC), often used in fridges and air conditioners; plastic grains and powder made from petrochemical products and imported plastic waste; batteries; cleansing chemicals; mineral acid and sodium hydroxide; and industrial paints.

 

Under a draft law prepared the Ministry of Finance in cooperation with other related agencies, tobacco will attract the highest environment tax of VND50-VND500 per gram, or VND50,000-VND500,000 (USD2.8-28) per kilogram.

 

Coal will be taxed at VND6-30 per kilogram, which is the lowest of the taxes proposed in the draft. Fuel will be taxed at between VND1,000-VND6,000 per liter.

 

Environment taxes will be levied when the products are introduced in the market if they are locally produced or included in import taxes for those that are imported, according to the draft law that has been recently released to solicit public feedback.

 

The tax on fuel will be levied at the point they are sold to retailers.