What is the customs code for export for commercial purposes 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.

No.

Code

Declare in combination

Name

Use instruction

Note

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

No.

Code

Declare in combination

Name

Use instruction

Note

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

5

E52

X

Export toll manufactured products to foreign traders

Applicable in case:

a) export toll manufactured products to foreign partners or deliver as designated by parties requesting toll manufacture;

b) export self-supplied toll manufactured products

c) export toll manufactured products back to export-processing enterprises, enterprises in free trade zones;

d) export meal rations of foreign airlines to aircrafts making exit.

in case of exporting to export-processing enterprises or free trade zones, declare information regarding on-spot import, export such as code of bonded warehouses and internal management code.