Decision No. 1357/QD-TCHQ dated May 18, 2021 on issuance of code schedule of import, export format and use instruction thereof

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

Hanoi , May 18, 2021

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Mai Xuan Thanh

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.

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

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;

4

E42

X

Export products of export-processing enterprises

Applicable in case of exporting products of export-processing enterprises to foreign countries and in-country export.

In case of in-country export, extract information regarding on-spot import, export such as code of bonded warehouses and internal management code

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.

6

E54

X

Export toll manufacturing materials from one contract to another

Applicable in case: Transferring ingredients and materials from one contract to another (does not include transfer of equipment and machinery).

Note:

- Machinery and equipment is declared temporarily and employ code G23 when repurposing;

- In such case, declare information regarding on-spot import, export such as code of bonded warehouses and internal management code

7

E62

X

Export manufactured products

Applicable in case:

a) export products manufactured from parts or all of imported materials to foreign countries or to free trade zones (including cases of exporting to foreign traders and delivering in Vietnam as designated)

b) export meal rations to aircrafts of Vietnamese airlines

In case of in-country export, extract information regarding on-spot import, export such as code of bonded warehouses and internal management code.

8

E82

X

Export materials and ingredients for overseas toll manufacturing service

Applicable in case Vietnamese enterprises export materials and ingredients to foreign countries or export-processing enterprises for toll manufacturing service;

In case of exporting machinery or equipment, monitor using code G61.

9

G21

X

Re-export commodities temporarily imported for re-export

Applicable in case of re-exporting commodities temporarily imported under temporary import for re-export format with code G11 (including petroleum exchange for re-export).

Enterprises shall identify and declare duration of storage in Vietnam on customs declarations. In case of extension, revise information on management of temporary import for re-export commodities

10

G22

X

Re-export machinery and equipment temporarily imported to serve term projects

Applicable in case commodities are machinery, equipment, tools, transport of organizations and individuals temporarily imported under G12 code.

Enterprises shall identify and declare duration of storage in Vietnam on customs declarations. In case of extension, revise information on management of temporary import for re-export commodities

11

G23

X

Re-export temporarily imported duty-free commodities

Applicable in case of re-exporting commodities temporarily imported using G13 code, A44 code.

12

G24

X

Other re-export

Applicable in case of re-exporting commodities temporarily imported using G14 code.

13

G61

X

Temporarily export commodities

Applicable in case:

a) temporarily export commodities to foreign countries, to free trade zones or from free trade zone to foreign countries under temporary regimes;

b) temporarily export commodities of individuals benefitting from tax exemption by Government of Vietnam;

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

d) temporarily export machinery, equipment, occupational tools to serve work for a definite period of time or serve toll manufacturing services overseas;

dd) temporarily export commodities for maintenance, repair or replacement;

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

g) temporarily export construction equipment, machinery, molds and model for production and construction of projects and/or test;

h) temporarily export other commodities.

14

C12

X

Export commodities from bonded warehouses to foreign countries

Applicable in case:

- Transport commodities from bonded warehouses to foreign countries or to free trade zones;

- Transport commodities from one bonded warehouse to another.

15

C22

X

Transport commodities to free trade zones

Applicable in case export commodities from free trade zones (except export processing enterprises and bonded warehouses) to foreign countries or to domestic market.

16

H21

X

Export other commodities

Applicable in case:

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

b) commodities belong to diplomatic missions, international organizations in Vietnam and personnel thereof;

c) commodities are movable assets of organizations and individuals;

d) commodities are humanitarian aids, non-returnable aids;

e) commodities are sample goods;

g) commodities are personal belongings of persons making the exit sent together with bills of lading, carry-on luggage of persons making exit exceeding tax exemption standards;

h) other commodities not specified above.

No.

Code

Declare in combination

Name

Use instruction

Note

1

A11

Import for domestic consumption

Applicable in case enterprises import commodities for commercial purposes or domestic consumption, including:

a) Importing commodities from foreign countries;

b) Importing commodities from free trade zones, export-processing enterprises;

c) Importing on the spot.

Foreign-invested enterprises and enterprises shall import according to certificates for import right registration using A41 code to adopt import procedures.

2

A12

Import for manufacturing

Applicable in case Vietnamese enterprises import materials, ingredients, machinery and equipment serving domestic manufacturing (including commodities imported for implementation of investment projects):

a) Importing from foreign countries;

b) Importing from free trade zones, export-processing enterprises;

c) Importing on the spot (except for cases of toll manufacturing, manufacturing for export, export-processing enterprises and enterprises in free trade zones);

d) Importing commodities in form of financial lease purchase.

3

A21

Transfer temporarily imported sources to domestic consumption

Applicable in case enterprises have transferred temporarily imported commodities for domestic consumption. In case of transferring commodities of other sources to domestic consumption, use A42 code.

4

A31

Import exported commodities

Applicable in case of re-importing commodities imported in form of export for commercial purposes, export of toll manufacturing products, export of products manufactured for export, export of products of export-processing enterprises, export materials to foreign countries for toll manufacturing (including: residual materials and ingredients; scraps, wastes), commodities that are exported under H21 code but returned for domestic consumption or disposal.  

5

A41

Import commodities of enterprises that exercise import right for commercial purposes

Applicable in case foreign-invested enterprises (including export-processing enterprises), foreign enterprises without presence in Vietnam import commodities under import right to sell in Vietnam directly (without manufacturing process).

6

A42

Repurpose or transfer to domestic consumption from formats other than temporary import

Applicable in case:

a) enterprises import commodities that are not subject to tax, benefitting from tax exemption, preferential tax treatment (including tariff quota) later repurpose or transfer to domestic consumption, other than temporarily imported commodities for re-export (including temporary import for re-export business model).

b) enterprises export commodities on the spot for more than 15 days from the date on which customs clearance is granted to on-spot export declarations but fail to inform customs authorities about completion of customs procedures of customs declarations for respective on-spot import.

7

A43

X

Import commodities under Tax preferential treatment program

Applicable in case enterprises import automobile parts under Tax preferential treatment program for manufacturing and assembly of automobiles; materials, ingredients and components to manufacture, toll manufacture (assemble) products of supporting industries prioritized for development of automobile manufacturing and assembly industry in 2020 – 2024 (hereinafter referred to as “Tax preferential program for automobile supporting industry”) under Decree No. 57/2020/ND-CP dated May 25, 2020 of the Government

8

A44

Temporarily import commodities for sale at duty-free shops

Applicable in case enterprises temporarily import commodities in order to sell at duty-free shops.

9

E11

X

Import ingredients of export-processing enterprises from overseas

Applicable in case export-processing enterprises import ingredients and materials from foreign countries to manufacture, provide toll manufacturing service.

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).

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.

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

13

E23

X

Import materials and ingredients for toll manufacturing service transferred from another contract

Applicable in case of receiving materials and ingredients transferred from other toll manufacturing contracts under on-spot import, export procedures.

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.

15

E33

X

Import materials and ingredients to tax-suspension warehouses

Applicable in case of importing materials and ingredients to tax-suspension warehouses to manufacture export commodities

16

E41

Import products of overseas toll manufacturing service

Applicable in case Vietnamese enterprises (including export-processing enterprises) re-import products after overseas toll manufacturing service has been provided or after requesting export-processing enterprises to provide toll manufacturing service.

17

G11

Temporarily import commercial commodities temporarily imported for re-export

Applicable in case enterprises import commodities in form of temporary import for re-export for commercial purposes

18

G12

Temporarily import machinery and equipment to serve term projects

Applicable in case:

a) construction machinery, equipment, transports, molds and models are temporarily imported for re-export to serve construction, assembly, project and experiment execution;

b) vessels and aircrafts are temporarily imported – re-exported for repair and/or maintenance in Vietnam

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)

20

G14

Temporarily import other commodities

Applicable in case:

a) temporarily import automobiles, motorbikes of organizations, individuals benefitting from diplomatic immunities;

b) apply in other cases of temporary import not specified under G11, G12, and G13.

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.

22

C11

X

Overseas commodities sent to bonded warehouses

Applicable in case commodities are sent to bonded warehouses from foreign countries or from other bonded warehouses.

23

C21

X

Commodities sent to free trade zones

Applicable in case commodities are sent to free trade zones from foreign countries, except for countries sent to export-processing enterprises, export-processing zones or tax suspension warehouses.

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.