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

No.

Type Code

Combined Declaration

Name

Instructions for use

Notes

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.

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

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;

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.

– 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.

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 exporting machinery and equipment monitored by temporary mode G61.

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.

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

– Goods brought from one bonded warehouse to another.

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.