The circular also provides that goods that are exported or entrusted to be exported by manufacturers or processers, as well as materials imported for fabricating and processing of these goods, shall be exempt from environmental taxes, unless such goods or materials are acquired for the purposes of export. Circular No 159 further provides that the manufacturers of all goods subject to environmental taxes that are manufactured domestically or held within bonded warehouses and sold domestically must declare and pay environmental taxes. The circular takes effect on November 15.