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

Type codes for imported goods are the codes that help categorize goods based on the purposes of use, according to the General Department of Customs of Vietnam. 

If you look at the below photo, you will see where the code is displayed in the Customs Declaration form (the colored-line box) 

Customs Declaration of imported goods 

The import type codes are required when enterprises fill in the Customs Declaration for importing their goods. Recently, the General Department of Customs changed the type codes so Noble Network would like to notify you here regarding the adjustments and 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: Importing goods into Vietnam

Why to use: Identifying the purposes of importing the goods into Vietnam

 

No.

Type Code

Combined Declaration

Name

Instructions for use

Notes

1 A11   Import consumer business Used in case enterprises import goods for business and consumption, including:

a) Importing goods from abroad;

b) Importing goods from non-tariff zones or EPEs;

c) On-site import.

Particularly for foreign-invested enterprises, enterprises importing according to the certificate of registration of import rights shall use the type code A41 to carry out import procedures.
2 A12   Import manufacturing business Used in case Vietnamese enterprises import raw materials, supplies, machinery and equipment for domestic production (including goods imported to implement investment projects):

a) Imported from abroad;

b) Importing from non-tariff zones, export processing enterprises;

c) On-spot import (except for GCs, exporters, EPEs and enterprises in non-tariff zones);

d) Importing goods in the form of financial hire purchase.

 
3 A21   Shifting domestic consumption from temporarily imported sources Used in cases where enterprises transfer domestic consumption originating from temporary imports. In case of transferring domestic consumption from other sources, use code A42.  
4 A31   Import of exported goods Used in case of re-importing exported goods of various types of export and business, export of processed products, export of manufactured products for export, export of products of EPEs, export of raw materials to be processed abroad (including : surplus raw materials and supplies; scrap, scrap), other export goods of the type H21 but returned for domestic consumption or destroyed.  
5 A41   Enter the business of the enterprise exercising the right to import Used in cases where foreign-invested enterprises (including EPEs), foreign enterprises not present in Vietnam, import goods according to the right to import for direct sale in Vietnam (without manufacturing).  
6 A42   Changing the purpose of use or changing domestic consumption from other forms, except temporary import Use in case:

a) Enterprises import goods that are not subject to tax, tax exemption or tax incentives (including tariff quotas), and then change the purpose of use or transfer them to domestic consumption, except temporary goods. import for re-export (including temporary import for re-export).

b) The enterprise exports goods on the spot 15 days after the customs clearance of the on-spot export declaration, but the enterprise fails to notify the customs authority of the corresponding on-spot import customs declaration. The application has completed the customs procedures.

 
7 A43 X Import of goods under the Tax Incentive Program Used in cases where enterprises import auto components under the tax incentive program to manufacture and assemble cars (tax incentive program); raw materials, supplies and components for the production, processing (assembly) of supporting industrial products, prioritized for development for the automobile manufacturing and assembling industry in the 2020-2024 period (referred to as Program tax incentives for auto industry) specified in Decree No. 57/2020/ND-CP dated May 25, 2020 of the Government  
8 A44   Temporarily import goods sold at duty-free shops Used in case businesses temporarily import goods for sale at duty-free shops.  
9 E11 X Importing raw materials of foreign Enterprise Processing Exports (EPEs) Used in case Enterprise Processing Exports (EPEs) import raw materials and supplies from abroad for production and processing.  
10 E13 X Importing other goods into EPEs Used in case EPEs import from abroad, from domestic or from other EPEs and hire purchase finance:

a) Tools, instrument, goods to create fixed assets, except for the case of temporary import of machinery and equipment in the form of lease, and goods imported under G12;

b) Other goods used only in export processing enterprises (not subject to tax).

 
11 E15   Importing raw materials and supplies of EPEs from domestic Used in case EPEs import raw materials and supplies for production or processing from the domestic market or from EPEs or enterprises in other non-tariff zones.  
12 E21 X Import raw materials and supplies for processing for foreign traders Use in case:

a) Importing raw materials and supplies for processing for foreign traders or EPEs and enterprises in non-tariff zones from the following sources: Imported from abroad by the ordering party; Importing as specified by the ordering party; Self-supplied from imported sources as agreed with the ordering party.

b) Importing goods to supply aircraft of foreign airlines on exit

 
13 E23 X Importing raw materials and supplies for processing from other contracts Used in the case of receiving raw materials and supplies from another processing contract to follow import-export procedures on the spot.  
14 E31 X Import of raw materials for export production Used in case of importing raw materials and supplies for the production of export goods from the following sources:

a) From abroad;

b) From non-tariff zones, EPEs;

c) Import on the spot as designated by foreign traders.

d) Importing goods to supply aircraft of Vietnamese airlines on exit

Applies to cases that satisfy the conditions specified in Clause 2, Article 12 of Decree 134/2016/ND-CP. In case of non-satisfactory, the declaration shall be made according to type A12.
15 E33 X Import raw materials and supplies into the tax-suspension warehouse Used in the case of importing raw materials and supplies into tax-suspension warehouses for the production of export goods.  
16 E41   Import products outsourced abroad Used in case Vietnamese enterprises (including EPEs) re-import products after processing overseas or hiring EPEs to process.  
17 G11   Temporarily import goods for temporary import and export Used in case enterprises import goods under the form of temporary import for re-export  
18 G12   Temporary import of machinery and equipment for projects with a definite term Use in case:

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

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

 
19 G13   Tax-exempt temporary import Use in case:

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

b) Machinery and equipment temporarily imported for testing, research and product development;

c) Professional machinery, equipment and tools temporarily imported to serve work for a certain period of time or for processing for foreign traders or for EPEs, except for machinery, equipment and tools. tools and means of transport of organizations and individuals permitted to be temporarily imported to carry out investment projects, construction, installation of works, in service of production;

c) Machinery, equipment, components and spare parts temporarily imported to replace or repair foreign ships or aircraft;

d) Goods temporarily imported to supply foreign ships and aircraft anchored at Vietnamese ports;

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

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

g) Goods that are re-imported of various forms of export and business, processing products, exporting manufactured products, exporting products of EPEs or exporting other goods that are returned for repair or recycling later. be re-exported to the customer or re-exported to a third country or to a non-tariff area.

h) Machinery and equipment transferred from one processing contract to another

Enterprises must declare the type code together with the tax-exempt or non-taxable codes depending on the above cases (refer to the Code Tables at www.customs.gov.vn)
20 G14   Other temporary import Use in case:

a) Temporarily imported cars and motorbikes of organizations and individuals enjoying diplomatic privileges and immunities;

b) Used in other cases of temporary import not detailed in G11, G12, G13.

 
21 G51   Re-import of temporarily exported goods Used in case of import of temporarily exported goods (exported under the temporary regime) include:

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

b) Machinery, equipment and professional tools that have been temporarily exported to serve jobs within a certain period of time or for processing activities abroad;

c) Goods that have been temporarily exported and sent for warranty or repair;

d) Goods that have been temporarily exported from means of storage by other means of rotation (shelf, rack, crate, jar…);

dd) Temporarily exported goods of individuals who are exempt from tax by the Vietnamese government;

e) Temporarily exported goods are tools, occupations and means of work temporarily exported for a definite time of agencies, organizations or people on exit;

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

h) Re-import of other temporarily exported goods.

 
22 C11 X Foreign goods sent to the warehouse Used in case goods from abroad are sent to bonded warehouses; goods brought from other bonded warehouses.  
23 C21 X Goods brought into the non-tariff zone Used in cases where goods are brought from abroad into non-tariff zones, except for goods brought into export processing enterprises, export processing zones, or tax-suspension warehouses.  
24 H11   Other imported goods Use in case:

a) Gifts and presents sent by foreign organizations and individuals to organizations and individuals in Vietnam;

b) Goods of diplomatic missions, international organizations in Vietnam and people working at these agencies and organizations (except for cars and motorbikes using code G14);

c) Goods are movable property of organizations or individuals;

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

dd) Sample goods;

e) Personal luggage of people on entry sent under the bill of lading

g) Goods brought by people on entry that exceed the duty-free standards;

h) Goods imported by foreign traders permitted to do business at border markets;

i) Other goods not identified above.

 

Noble Network hopes this news will bring you some valuable information. 

Learn more about our services here

See also  [Newsletter | February] - Difficulties of Import & Export Enterprises during Tet Holidays

Leave a Reply

Your email address will not be published. Required fields are marked *