[Newsletter | May 2021] – The Latest Export Code Table And Instructions For Use

Following up with the news The Latest Import Type Code Table And Instructions For Use, Noble Network continues to keep you updated with the changes in the Export Code Table issued by the General Department of Customs of Vietnam which defines the purposes for exporting the goods from Vietnam. You can see where it is in the Customs Declaration Form of exporting goods below (colored-line box). 

 

Customs Declaration of exporting goods from Vietnam 

Here are some more detailed information about the Export Type Code and the instructions for use: 

Agency issued: General Department of Customs of Vietnam

Number: 1357/QĐ-TCHQ

Document Type: Decision

Date issued: 18/05/2021

The Decision takes effect from June 1, 2021.

Field: Import – Export

Where to use: Customs Declaration

When to use: Exporting goods from Vietnam

Why to use: Identifying the purposes of exporting the goods from Vietnam

 

No.

Type Code

Combined Declaration

Name

Instructions for use

Notes

1 B11 X Business Export Use in case:

a) an enterprise exporting goods abroad or into a non-tariff zone, an Export Processing Enterprise (EPE) or exporting on the spot as designated by a foreign trader under a sale and purchase contract;

b) Foreign-invested enterprises (including EPEs) exercise the right to export goods of domestic origin.

 
2 B12   Export after temporary export Use in case:

a) Enterprises have temporarily exported goods but have not re-imported them but changed their use purposes to sell, donate or use these goods for other purposes abroad or in a non-tariff zone or EPE.

b) Goods ordered to be processed abroad or in a non-tariff zone or an EPE but are not re-imported but change the purpose of use for sale, gifts, presents, or destruction abroad or in a free trade zone, EPEs

Used in case goods have been temporarily exported under the type code G61
3 B13 X Export of imported goods Use in case:

a) Exporting imported goods (which have not been processed or processed) abroad or into a non-tariff zone, EPE or on-spot export as designated by a foreign trader;

b) Goods liquidated by export processing enterprises and machinery and equipment exempt from liquidation tax in the form of being sold abroad or sold to EPEs;

c) Exporting excess raw materials and supplies of processing, export production, export processing activities abroad or into non-tariff zones, export processing enterprises or on-spot export as designated by foreign traders;

 
4 E42 X Exporting products of enterprises Used in case of exporting products of EPEs to foreign countries and inland. In case of export to the inland, it is necessary to declare information about import and export on the spot such as tax-suspension destination code and internal management number.
5 E52 X Producing processed products for foreign traders Use in case:

a) Export products to overseas outsourcing partners or deliver goods as designated by the outsourcing party;

b) Exporting processed products with self-supply of raw materials

c) Export and return processed products to EPEs and enterprises in non-tariff zones;

d) Exporting meals of foreign airlines for aircraft on exit.

In case of export to EPEs, the non-tariff zone must declare on-the-spot import-export information such as tax-suspension destination code and internal management number.
6 E54 X Export processing materials from one contract to another Used in case: Transfer of raw materials and supplies from one contract to another, excluding the transfer of equipment and machinery. Notes:

– Equipment and machinery declared under the temporary regime, when changing the purposes, using G23;

– In this case, it is required to declare on-site import and export information such as tax-suspension destination code and internal management number.

7 E62 X Export manufactured products for export Use in case:

a) Export products made from all or part of imported raw materials abroad or into a free trade zone (including the case of exporting to foreign traders and designated for delivery in Vietnam)

b) Exporting meals for aircraft of Vietnamese airlines

In case of export to inland, it is required to declare on-the-spot import-export information such as tax-suspension destination code and internal management number.
8 E82 X Exporting raw materials and supplies for outsourcing Used in cases where Vietnamese enterprises export raw materials and supplies for processing or hire processing by EPEs;

In case of exporting machinery and equipment monitored by temporary mode G61.

 
9 G21 X Re-export of goods temporarily imported for re-export Used in the case of re-exporting temporarily imported goods under the type of export business with code G11 (including swapping for re-exported gasoline). Enterprises determine and declare the retention period in Vietnam on the customs declaration. In case of extension, it is necessary to amend and supplement information on management of raw materials.
10 G22 X Re-export of machinery and equipment temporarily imported to serve projects with a definite term Used in case the goods are machinery, equipment, tools, means of transport of organizations and individuals that have been temporarily imported under G12 code. Enterprises determine and declare the retention period in Vietnam on the customs declaration. In case of extension, it is necessary to amend and supplement information on management of temporarily imported goods for re-export.
11 G23 X Tax-free re-export of temporarily imported goods Used in case of re-export of temporarily imported goods using codes G13, A44.  
12 G24 X Another re-export Used in cases of re-exporting temporarily imported goods under code G14.  
13 G61 X Temporary export of goods Use in case:

a) Temporarily export goods abroad, into a non-tariff zone or from a non-tariff zone abroad under the temporary regime;

b) Temporary export of goods of individuals who are exempt from tax by the Vietnamese government;

c) Goods temporarily exported to organize or participate in fairs, exhibitions, product introduction, sporting, cultural, artistic or other events;

d) Machines, equipment and professional tools temporarily exported to serve jobs within a certain period of time or for outsourcing activities;

dd) Goods temporarily exported for warranty, repair or replacement;

e) Means of revolving by mode of temporary export to store imported and exported goods;

g) Equipment, machinery, construction vehicles, molds and samples temporarily exported for production and construction of works for project implementation or testing;

h) Temporary export of other goods.

 
14 C12 X Goods exported from bonded warehouses to foreign countries Use in case:

– Goods brought from bonded warehouses to foreign countries or into non-tariff zones;

– Goods brought from one bonded warehouse to another.

 
15 C22 X Goods brought to the non-tariff area Used in case goods are exported from a non-tariff zone (except for export processing enterprises and bonded warehouses) to foreign countries or into the domestic market.  
16 H21 X Export of other goods Use in case:

a) Goods are gifts, gifts of organizations and individuals in Vietnam sent to organizations and individuals abroad;

b) Goods of diplomatic missions, international organizations in Vietnam and people working at these agencies and organizations;

c) Goods are movable property of organizations or individuals;

d) Goods as humanitarian aid or non-refundable aid;

e) Sample goods;

g) Personal luggage of people on exit sent according to the bill of lading, goods carried by people on exit exceeding the duty-free standards;

h) Other goods not identified above.

 

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