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

No.

Type Code

Combined Declaration

Name

Instructions for use

Notes

a) Importing goods from abroad;

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

c) On-site import.

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.

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.

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).

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

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

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

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

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.

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.

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.