
The General department of Vietnam Customs issued decision no.1357/QD-TCHQ dated 18/05/2021on the code of Import and Export Types and instructions for use.
This Decision takes effect from June 1, 2021 and replaces Official Letter No. 2765/TCHQ-GSQL dated April 1, 2015 of the General Department of Customs on import and export code on VNACCS system.
Some amendments, supplements or new regulations:
a) Types of export include 16 type codes:
a.1) Amendment of 10 codes, including:
(1) B11: Export business
(2) B12: Export after temporary export
(3) B13: Export of imported goods
(4) E52: Exporting processed products to foreign traders
(5) E62: Export of manufactured products for export
(6) E82: Export of raw materials and supplies for outsourcing abroad
(7) G23: Re-export of temporarily imported goods tax-free
(8) G61: Temporary export of goods
(9) C22: Goods brought out of the free trade zone
(10) H21: Export of other goods
a.2) Add 01 code C12: Goods exported from bonded warehouses to foreign countries.
a.3) Abolish 01 code E56: Exporting processed products for domestic delivery
a.4) Keep the same: 05 codes:
(1) E42: Exporting products of EPEs
(2) E54: Exporting processing materials from one contract to another
(3) G21: Re-export of goods temporarily imported for re-export
(4) G22: Re-export of machinery and equipment temporarily imported to serve projects with a definite term
(5) G24: Another re-release
b) Type of import: 24 type codes
b.1) Modification of 16 codes:
(1) A11: Enter the consumer business
(2) A12: Entering production business
(3) A31: Import of exported goods
(4) A41: Entering business of the enterprise exercising the right to import
(5) A42: Change of use purpose or change domestic consumption from other types, except temporary import
(6) E13: Importing other goods into the EPE
(7) E15: Importing raw materials and supplies of EPEs from domestic
(8) E21: Import of raw materials and supplies for processing for foreign traders
(9) E41: Import of products outsourced abroad
(10) G12: Temporary import of machinery and equipment for projects with a definite term
(11) G13: Tax-free temporary import
(12) G14: Other temporary entry
(13) G51: Re-import of temporarily exported goods
(14) C11 Foreign goods stored in bonded warehouses
(15) C21: Goods brought into the free trade zone
(16) H11: Other imported goods
b.2) Add 02 codes:
(1) A43: Import of goods under the Tax Incentive Program
(2) A44: Import goods sold at duty-free shops.
b.3) Keep the same 06 codes:
- A21 Shifting domestic consumption from temporary import sources
- E11 Importing raw materials of EPEs from abroad
- E23 Importing raw materials and processing supplies from other contracts
- E31 Import of production materials for export
- E33 Importing raw materials and supplies into the tax-suspension warehouse
- G11 Temporary import of goods for temporary import for re-export
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