What is the import code for materials and ingredients imported to provide toll manufacturing service for foreign traders in Vietnam?

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

No

Code

Declare in combination

Name

Use instruction

Note

19

G13

Temporarily import under tax exemption

Applicable in case:

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

b) temporarily import machinery and equipment to serve experiment and research for product development;

c) temporarily import occupational machinery and equipment to serve work in a definite period of time or serve toll manufacturing service of foreign traders, toll manufacturing service of export-processing enterprises, except for cases where machinery, equipment and transport of organizations, individuals are permitted to be temporarily imported to execute investment projects, construction projects, installation projects and/or production;

c) temporarily import machinery, equipment, parts and components to replace and repair foreign vessels and aircrafts;

d) temporarily import commodities to supply foreign vessels and aircrafts anchoring/landing in Vietnamese ports/airports;

dd) temporarily import commodities to maintain, repair or replace;

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

g) temporarily import commodities of export for commercial purposes, export of toll manufacturing products, export of domestic export products, export of products of export-processing enterprises, export of other commodities which are returned for repair, recycling then re-exported to customers or re-exported to third-party countries or to free trade zones.  

h) transfer machinery and equipment from a toll manufacturing contract to another toll manufacturing contract

Enterprises must declare format code and tax exemption/non-taxable code(s) depending on cases mentioned above (consult www.customs.gov.vn)

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.