What are regulations on use instruction of E13 customs code in Vietnam?
What are regulations on use instruction of E13 customs code in Vietnam? What is the customs code for importing materials and ingredients to provide toll manufacturing service for foreign traders in Vietnam? What are regulations on the customs code and use instruction for importing materials for manufacturing for export in Vietnam? What is the customs code for re-importing temporarily exported commodities in Vietnam?
Thank you!
What are regulations on use instruction of E13 customs code in Vietnam?
Pursuant to Section II of the List of customs procedures codes and use instruction issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating use instruction of E13 customs code in Vietnam as follows:
No.
Code
Declare in combination
Name
Use instruction
Note
10
E13
X
Import other commodities to export-processing enterprises
Applicable in case export-processing enterprises import from foreign countries, import domestically or import from other export-processing enterprises and lease, purchase financially:
a) Tools and commodities for creating fixed assets, except for cases of temporarily importing machinery and equipment in form of rental and commodities imported under G12 code;
b) Other commodities for use solely in export-processing enterprises (not subject to tax).
What is the customs code for importing materials and ingredients to provide toll manufacturing service for foreign traders in Vietnam?
Pursuant to Section II of the List of customs procedures codes and use instruction issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating as follows:
No.
Code
Declare in combination
Name
Use instruction
Note
12
E21
X
Import materials and ingredients to provide toll manufacturing service for foreign traders
Applicable in case:
a) import materials and ingredients to provide toll manufacturing service for foreign traders or export-processing enterprises, enterprises in free trade zones and from sources such as: Overseas import of toll manufacturing service requesting parties; Import designated by toll manufacturing service requesting parties; Self-supplied as agreed upon with toll manufacturing service requesting parties.
b) import commodities to supply takeoff of aircrafts of foreign airlines
What are regulations on the customs code and use instruction for importing materials for manufacturing for export in Vietnam?
Pursuant to Section II of the List of customs procedures codes and use instruction issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating the customs code and use instruction for importing materials for manufacturing for export in Vietnam as follows:
No.
Code
Declare in combination
Name
Use instruction
Note
14
E31
X
Import materials for manufacturing for export
Applicable in case of importing materials and ingredients to manufacture export commodities from sources such as:
a) Foreign countries:
b) From free trade zones, export-processing enterprises;
c) On-post import as designated by foreign traders
d) import commodities to supply exit of aircrafts of Vietnamese airlines
Applicable for cases satisfying Clause 2 Article 12 of Decree No. 134/2016/ND-CP. In case of failure to satisfy, declare using A12 code.
What is the customs code for re-importing temporarily exported commodities in Vietnam?
Pursuant to Section II of the List of customs procedures codes and use instruction issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating the customs code for re-importing temporarily exported commodities in Vietnam as follows:
No.
Code
Declare in combination
Name
Use instruction
Note
21
G51
Re-import temporarily exported commodities
Applicable in case of importing temporarily exported commodities, including:
a) temporarily exported commodities for organization or participation in fairs, exhibits, product launch events, sports, cultural, art events or other events;
b) temporarily exported machinery, equipment, occupational tools that serve work for a definite period of time or serve toll manufacturing services overseas;
c) temporarily exported commodities that are sent for maintenance and repair;
d) commodities whose containers have been temporarily exported for other means of rotation transport (shelves, stands, containers, jars, etc.);
dd) temporarily exported commodities of individuals benefitting from tax exemption by Government of Vietnam;
e) temporarily exported commodities that are tools, professions and/or working equipment which are temporarily exported for a definite period of time and belonging to agencies, organizations or persons making exit;
g) temporarily exported construction equipment, machinery, molds and model for production and construction of projects and/or test;
h) other temporarily exported commodities.
Best regards!
