When shall E15 import code be used in Vietnam?

No.

Code

Declare in combination

Name

Use instruction

Note

11

E15

Import materials and ingredients of export-processing enterprises from domestic sources

Applicable in case export-processing enterprises import materials and ingredients to manufacture, provide toll manufacture service from domestic sources or from export-processing enterprises, enterprises in other free trade zones.

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

No.

Code

Declare in combination

Name

Use instruction

Note

24

H11

Other imported commodities

Applicable in case:

a) gifts, presents sent by organizations, individuals in Vietnam to overseas organizations, individuals;

b) commodities belonging to diplomatic missions, international organizations in Vietnam and personnel thereof (other than automobiles and motorbikes under G14 code);

c) movable assets of organizations and individuals;

d) humanitarian aids, non-returnable aids;

dd) sample goods;

e) personal luggage of persons making entry sent with bills of lading

g) carry-on luggage of persons making entry exceeding tax exemption quota;

h) imported commodities of foreign traders permissible for trade in border markets;

i) other commodities not specified above.