Decision 1357/QD-TCHQ 2021 on the Schedule of export and import type codes

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF VIETNAM CUSTOMS
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 1357/QD-TCHQ

Hanoi, May 18, 2021

FOR THE DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL


Mai Xuan Thanh

No.

Type Code

Combined declaration

Name

Usage guidance

Notes

1

B11

X

Export for commercial purposes

Used in the case where:

a) The enterprises export goods to foreign countries or to non-tariff zones or export processing enterprises, or export on the spot as designated by foreign traders under sales contracts

b) The foreign-invested enterprises (including export processing enterprises) exercise the right to export domestically purchased goods for commercial purposes.

2

B12

Export after temporary export

Used in the case where:

a) The enterprises have temporarily exported goods but not re-imported them and changed their purpose of use to sell or donate them, or use such goods for other purposes in foreign countries or in non-tariff zones or export processing enterprises.

b) The goods are made under contract manufacturing arrangements in foreign countries or in non-tariff zones or export processing enterprises but not re-imported and have their purpose of use changed for sale, donation, or destruction in foreign countries or in non-tariff zones or export processing enterprises

Used in the case where the goods are temporarily exported using Type Code G61

3

B13

X

Export of goods that have been imported

Used in the case where:

a) The goods that have been imported (but not yet undergone the contract manufacturing or processing processes) are exported to foreign countries or into non-tariff zones, export processing enterprises, or exported on the spot as designated by foreign traders;

b) The goods liquidated by export processing enterprises, machinery and equipment exempt from liquidation taxes are sold to foreign countries or into export processing enterprises;

c) The excess raw materials and supplies of contract manufacturing, export production, export processing activities are exported to foreign countries or into non-tariff zones or export processing enterprises, or exported on the spot as designated by foreign traders;

4

E42

X

Export of products of export processing enterprises

Used in the case where products of export processing enterprises are exported to foreign countries and into the domestic market.

In case of export into the domestic market, on-the-spot import and export information indicators, such as code of the destination of transport under tax suspension and internal control number indicator, shall be declared

5

E52

X

Export of products made under contract manufacturing arrangements to foreign traders

Used in the case where:

a) The products are exported to overseas outsourcing partners or goods are delivered under the designation arrangement with the outsourcing party;

b) The products made under contract manufacturing arrangements with self-supplied raw materials are exported

c) The products made under contract manufacturing arrangements are exported to export processing enterprises or enterprises in non-tariff zones;

d) In-flight meals of foreign airlines are exported to outbound aircrafts.

In case of export to export processing enterprises or into non-tariff zones, on-the-spot import and export information indicators, such as code of the destination of transport under tax suspension and internal control number indicator, shall be declared.

6

E54

X

Export of raw materials from one contract to another

Used in the case where: The raw materials and supplies, other than equipment and machinery, are transferred from one contract to another.

Notes:

- Machinery and equipment shall be declared in a temporary manner and Type Code G23 shall be used when the purpose is changed;

- In this case, on-the-spot import and export information indicators, such as code of the destination of transport under tax suspension and internal control number indicator, shall be declared.

7

E62

X

Export of products made for export

Used in the case where:

a) The products made entirely or partially from imported materials are exported to foreign countries or into non-tariff zones (including the cases where the products are exported to foreign traders and delivered in Vietnam under the designation arrangement)

b) In-flight meals are exported to aircraft of Vietnamese airlines

In case of export into the domestic market, on-the-spot import and export information indicators, such as code of the destination of transport under tax suspension and internal control number indicator, shall be declared.

8

E82

X

Export of raw materials and supplies for contract manufacturing in foreign countries

Used in the case where Vietnamese enterprises export raw materials and supplies and then hire foreign contract manufacturers or hire export processing enterprises to produce the products;

In the case where the machinery and equipment are exported in a temporary manner, Type Code G61 shall be used.

9

G21

X

Re-export of commercial goods temporarily imported for re-export

Used in the case where goods that have been temporarily imported for commercial purposes using Type Code G11 (including exchange of re-exported petroleum) are re-exported.

An enterprise shall, at its discretion, determine and declare the retention period in Vietnam on the customs declaration. In the case where such period is extended, management information of goods temporarily imported for re-export shall be changed or supplemented accordingly.

10

G22

X

Re-export of machinery and equipment temporarily imported for time-bound projects

Used in the case where goods, which are machinery, equipment, tools, and means of transport, of organizations and individuals are temporarily imported using Type Code G12.

An enterprise shall, at its discretion, determine and declare the retention period in Vietnam on the customs declaration. In the case where such period is extended, management information of goods temporarily imported for re-export shall be changed or supplemented accordingly.

11

G23

X

Re-export of goods temporarily imported free of duty

Used in the case where temporarily imported goods are re-exported using Type Code G13 and Type Code A44.

12

G24

X

Other types of re-export

Used in the case where temporarily imported goods are re-exported using Type Code G14.

13

G61

X

Temporary export of goods

Used in the case where:

a) The goods are temporarily exported to foreign countries, into non-tariff zones or from non-tariff zones to foreign countries in a temporary manner;

b) The goods of individuals exempted from duties by the Vietnamese government are temporarily exported;

c) The goods are temporarily exported for the purpose of organizing or participating in fairs, exhibitions, product launch events, sports, cultural, or artistic events or other events;

d) The machinery, equipment, and professional tools temporarily exported for performance of professional tasks within a certain period of time or for contract manufacturing in foreign countries;

dd) The goods are temporarily exported for warranty maintenance, repair, or replacement;

e) The containers of exports or imports are temporarily exported on a rotational basis;

g) The equipment, machinery, construction vehicles, molds, and samples temporarily exported for production, construction, project implementation, or testing;

h) The goods are otherwise temporarily exported.

14

C12

X

Export of goods from bonded warehouse to foreign countries

Used in the case where:

- The goods are moved from bonded warehouses to foreign countries or moved into non-tariff zones;

- The goods are moved from one bonded warehouse to another.

15

C22

X

The goods moved out of non-tariff zones

Used in the case where goods are exported from non-tariff zones (except for export processing enterprises and bonded warehouses) to foreign countries or to the domestic market.

16

H21

X

Export of other goods

Used in the case where:

a) The goods are gifts and presents from organizations and individuals in Vietnam sent to organizations and individuals in foreign countries;

b) The goods belong to diplomatic representative offices and international organizations in Vietnam and people working at such offices and organizations;

c) The goods are movable property of organizations and individuals;

d) The goods are humanitarian aid or non-refundable aid items;

e) The goods are samples;

g) The personal baggage of departing passengers are transported according to the bill of lading, and the goods carried by departing passengers exceed duty-free allowances;

h) The goods are not identified above.

No.

Type Code

Combined declaration

Name

Usage guidance

Notes

1

A11

Import for consumer purposes

Used in the case where enterprises import the goods below for commercial or consumer purposes:

a) The goods imported from foreign countries;

b) The goods imported from non-tariff zones and export processing zones;

c) The goods imported on the spot.

The foreign-invested enterprises and enterprises importing goods under import registration certificates shall use Type Code A41 for their import procedures.

2

A12

Import for commercially manufacturing purposes

Used in the case where Vietnamese enterprises import raw materials, supplies, machinery and equipment for domestic production (including goods imported to implement investment projects):

a) From foreign countries;

b) From non-tariff zones or export processing zones;

c) On the spot (except for contract manufacturing or export production, and from export processing enterprises and enterprises in non-tariff zones);

d) Under financial leasing arrangements.

3

A21

Change of temporary import to domestic consumption

Used in the case where enterprises change temporary import to domestic consumption. In the case where other types are changed to domestic consumption, Type Code A42 shall be used.

4

A31

Import of goods that have been exported

Used in the case where exported goods of various types of export for commercial purposes, export of products made under contract manufacturing arrangements, export of products made for export, export of products of export processing enterprises, export of raw materials to foreign contract manufacturers (including: excess raw materials, supplies; scraps and waste products), and other goods exported using Type Code H21 but returned for domestic consumption or destruction, are re-imported.

5

A41

Import by enterprises exercising import rights for commercial purposes

Used in the case where foreign-invested enterprises (including export processing enterprises) and foreign enterprises without presence in Vietnam import goods under import rights for direct sale (without manufacturing) in Vietnam.

6

A42

Repurposing of goods or change of other types, other than temporary import, to domestic consumption

Used in the case where:

a) The enterprises import goods that are non-taxable, tax-exempt, or subject to tax incentives (including tariff quotas) and then repurpose or change them to domestic consumption, unless the goods are temporarily imported for re-export (including commercial temporary import for re-export).

b) The enterprises export goods on the spot but they fail to notify the customs offices that the customs procedures for the on-the-spot import customs declarations have been completed beyond the time limit of 15 days from the date of customs clearance of the respective on-the-spot export declarations.

7

A43

X

Import of goods under the Program on duty incentives

Used in the case where enterprises import automobile parts under the Program on duty incentives for automobile manufacturing and assembly (Program on duty incentives); raw materials, supplies, parts for manufacturing or contract manufacturing (assembly) of products of support industries prioritized for development for the automobile manufacturing and assembly industries in the 2020-2024 period (referred to as the Program on duty incentives for automobile support industries) prescribed in the Government’s Decree No. 57/2020/ND-CP dated May 25, 2020

8

A44

Temporary import of goods for sale at duty-free shops

Used in the case where enterprises temporarily import goods to sell at duty-free shops.

9

E11

X

Import of raw materials of export processing enterprises from foreign countries

Used in the case where export processing enterprises import raw materials and supplies from foreign countries for manufacturing or contract manufacturing.

10

E13

X

Import of other goods into export processing enterprises

Used in the case where export processing enterprises import the goods below from foreign countries, domestic market or from other export processing enterprises and under financial leasing arrangements:

a) The tools, equipment, goods to create fixed assets, except for temporary import of machinery and equipment under leasing arrangements, and goods imported using Type Code G12;

b) Other goods are used only in manufacturing enterprises (non-taxable).

11

E15

Import of raw materials and supplies of export processing enterprises from the domestic market

Used in the case where export processing enterprises import raw materials and supplies for manufacturing or contract manufacturing from domestic sources or from other export processing enterprises or enterprises in non-tariff zones.

12

E21

X

Import of raw materials and supplies to make products for foreign traders under contract manufacturing arrangements

Used in the case where:

a) The raw materials and supplies are imported to make products for foreign traders or export processing enterprises or enterprises in non-tariff zones under contract manufacturing arrangements from the following sources: imported from foreign countries by the outsourcing party; imported under the designation arrangement with the outsourcing party; self-supplied from imported sources under agreements with the outsourcing party.

b) The goods are imported to supply departing aircraft of foreign airlines

13

E23

X

Import of raw materials and supplies for contract manufacturing transferred from another contract

Used in the case where the raw materials and supplies are received from another manufacturing contract transferred according to on-the-spot import and export procedures.

14

E31

X

Import of raw materials for export production

Used in the case where raw materials and supplies are imported to produce exports from the following sources:

a) From foreign countries;

b) From non-tariff zones or export processing enterprises;

c) The goods imported on the spot as designated by foreign traders.

d) The goods imported to supply departing aircraft of Vietnamese airlines

Applicable to the cases where the requirements prescribed in Clause 2, Article 12 of Decree 134/2016/ND-CP are satisfied.  In the case where the requirements are not satisfied, the declaration shall use Type Code A12.

15

E33

X

Import of raw materials and supplies into tax-suspension warehouse

Used in the case where raw materials and supplies are moved into tax-suspension warehouses for the purpose of producing exports.

16

E41

Import of products made under contract manufacturing arrangements in foreign countries

Used in the case where Vietnamese enterprises (including export processing enterprises) re-import products that are made under contract manufacturing arrangements in foreign countries, or made by export processing enterprises hired under contract manufacturing arrangements.

17

G11

Temporary import of commercial goods temporarily imported for re-export

Used in the case where enterprises import goods under the type of commercial temporary import for re-export

18

G12

Temporary import of machinery and equipment for time-bound projects

Used in the case where:

a) The equipment, machinery, construction vehicles, means of transport, molds and samples are temporarily imported for re-export for the purpose of production, construction, installation, project implementation and testing;

b) Ships and aircraft are temporarily imported for repair and maintenance in Vietnam and re-exported

19

G13

Duty-free temporary import

Used in the case where:

a) The goods are temporarily imported for the purpose of organizing or participating in fairs, exhibitions, product launch events, sports, cultural, or artistic events or other events;

b) The machinery and equipment are temporarily imported for testing, research and development of products;

c) The machinery, equipment, and professional tools are temporarily exported for performance of professional tasks within a certain period of time or for contract manufacturing for export processing enterprises, unless the machinery, equipment, tools, and means of transport are permitted to be temporarily imported by organizations and individuals to carry out investment projects, construction, installation, and production;

c) The machinery, equipment, components and spare parts are temporarily imported to replace and repair foreign ships and aircraft;

d) The goods are temporarily imported to supply foreign ships and aircraft anchored at Vietnamese ports;

dd) The goods are temporarily imported for warranty maintenance, repair, or replacement;

e) The containers of exports or imports are temporarily imported on a rotational basis;

g) The goods of various types of export for commercial purposes, export of products made under contract manufacturing arrangements, export of products made for export, export of products of export processing enterprises, export of other goods that are returned for repair or recycling, are re-imported and then re-exported to customers or to a third country or to non-tariff zones.

h) The machinery and equipment transferred from one manufacturing contract to another

Enterprises must declare the type code along with respective tax-exempt or non-taxable codes depending on the above cases (refer to the Code Schedules at www.customs.gov.vn)

20

G14

Other types of temporary import

Used in the case where:

a) Cars and motorbikes of organizations and individuals covered by diplomatic immunity are temporarily imported;

b) Otherwise imported not detailed in G11, G12, G13.

21

G51

Re-import of temporarily exported goods

Used in the case where goods, which are temporarily exported (exported in a temporary manner), are re-imported. These include:

a) The goods that have been temporarily exported for the purpose of organizing or participating in fairs, exhibitions, product launch events, sports, cultural, or artistic events or other events;

b) The machinery, equipment, and professional tools that have been temporarily exported for performance of professional tasks within a certain period of time or for contract manufacturing in foreign countries;

c) The goods that are temporarily exported for warranty maintenance or repair;

d) The containers (shelves, racks, barrels, jars...) of goods, which have been otherwise temporarily exported on a rotational basis;

dd) The temporarily exported goods of individuals exempted from duties by the Vietnamese government;

e) The professional tools and work equipment that temporarily exported for a definite period of time by authorities, organizations, or departing passengers;

g) The equipment, machinery, construction vehicles, molds, and samples that have been temporarily exported for production, construction, project implementation, or testing;

h) Other temporarily exported goods to be re-imported.

22

C11

X

Foreign goods sent to bonded warehouses

Used in the case where the goods are sent from foreign countries to bonded warehouses; or the goods are moved from another bonded warehouse.

23

C21

X

The goods moved into non-tariff zones

Used in the case where goods are moved from foreign countries into non-tariff zones, other than goods moved into export processing enterprises, export processing zones, and tax-suspension warehouses.

24

H11

Other imported goods

Used in the case where:

a) The gifts and presents of foreign organizations and individuals are sent to organizations and individuals in Vietnam;

b) The goods belong to diplomatic representative offices and international organizations in Vietnam and people working at such offices and organizations (other than cars and motorbikes for which Type Code G14 is used);

c) The goods are movable property of organizations and individuals;

d) The goods are humanitarian aid or non-refundable aid items;

dd) The goods are samples;

e) Th personal baggage of departing passengers are transported according to the bill of lading;

g) The goods carried by departing passengers exceed duty-free allowances;

h) The goods imported by foreign traders permitted to trade at border markets;

i) The goods are not identified above.