What are cases of using B13 Code in export in Vietnam?

No.

Code

Declare in combination

Name

Use instruction

Note

1

B11

X

Export for commercial purposes

Applicable in case:

a) enterprises export commodities to foreign countries, export to free trade zones, export-processing enterprises or in-country exports according to foreign traders under sale agreements

b) Foreign-invested enterprises (including export-processing enterprise) exercise the right to export domestically purchased commodities for commercial purposes.

2

B12

Export after temporary export

Applicable in case:

a) enterprises have temporarily exported commodities and repurposed for sale, gift or consumption in foreign countries, in free trade zones or export-processing enterprises without re-importing.

b) commodities are requested for toll manufacturing overseas or in free trade zones, export-processing enterprises and repurposed for sale, gift, disposal in foreign countries or in free trade zones, export-processing zones without re-importing.

Used in case commodities have been temporarily exported under code G61

3

B13

X

Export imported commodities

Applicable in case:

a) export imported commodities (that have not been processed or prepared) to foreign countries, to free trade zones, export-processing enterprises or in-country export as designated by foreign traders;

b) liquidated commodities of export-processing enterprises and machinery, equipment shall benefit from tax exemption for liquidation in form of selling to foreign countries or selling to export-processing enterprises;

c) export residual materials and equipment of processing, toll manufacturing for export, export-processing to foreign countries, to free trade zones, export-processing enterprises or in-country export as designated by foreign traders;

No.

Code

Declare in combination

Name

Use instruction

Note

1

E54

X

Export toll manufacturing materials from one contract to another

Applicable in case: Transferring ingredients and materials from one contract to another (does not include transfer of equipment and machinery).

 Note:

- Machinery and equipment is declared temporarily and employ code G23 when repurposing;

- In such case, declare information regarding on-spot import, export such as code of bonded warehouses and internal management code

No.

Code

Declare in combination

Name

Use instruction

Note

1

G61

X

Temporarily export commodities

Applicable in case:

a) temporarily export commodities to foreign countries, to free trade zones or from free trade zone to foreign countries under temporary regimes;

b) temporarily export commodities of individuals benefitting from tax exemption by Government of Vietnam;

c) temporarily export commodities for organization or participation in fairs, exhibits, product launch events, sports, cultural, art events or other events;

d) temporarily export machinery, equipment, occupational tools to serve work for a definite period of time or serve toll manufacturing services overseas;

dd) temporarily export commodities for maintenance, repair or replacement;

e) perform equipment rotation in form of temporary export to contain import, export commodities;

g) temporarily export construction equipment, machinery, molds and model for production and construction of projects and/or test;

h) temporarily export other commodities.