What are regulations on A31 customs procedure codes in Vietnam?

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Question date: 01/12/2022

What are regulations on A31 customs procedure codes in Vietnam? What are regulations on G13 customs procedure codes in Vietnam? What are regulations on G51 customs procedure codes in Vietnam?

Thank you!

    • What are regulations on A31 customs procedure codes in Vietnam?
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    • What are regulations on A31 customs procedure codes in Vietnam?

      Pursuant to Section II (The list of customs procedure codes and use instruction) issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating A31 customs procedure codes in Vietnam as follows:

      No.

      Code

      Declare in combination

      Name

      Use instruction

      Note

      4

      A31

      Import exported commodities

      Applicable in case of re-importing commodities imported in form of export for commercial purposes, export of toll manufacturing products, export of products manufactured for export, export of products of export-processing enterprises, export materials to foreign countries for toll manufacturing (including: residual materials and ingredients; scraps, wastes), commodities that are exported under H21 code but returned for domestic consumption or disposal.

      What are regulations on G13 customs procedure codes in Vietnam?

      Pursuant to Section II (The list of customs procedure codes and use instruction) issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating G13 customs procedure codes in Vietnam as follows:

      No.

      Code

      Declare in combination

      Name

      Use instruction

      Note

      19

      G13

      Temporarily import under tax exemption

      Applicable in case:

      a) temporarily import commodities for organization or participation in fairs, exhibits, product launch events, sports, cultural, art events or other events;

      b) temporarily import machinery and equipment to serve experiment and research for product development;

      c) temporarily import occupational machinery and equipment to serve work in a definite period of time or serve toll manufacturing service of foreign traders, toll manufacturing service of export-processing enterprises, except for cases where machinery, equipment and transport of organizations, individuals are permitted to be temporarily imported to execute investment projects, construction projects, installation projects and/or production;

      c) temporarily import machinery, equipment, parts and components to replace and repair foreign vessels and aircrafts;

      d) temporarily import commodities to supply foreign vessels and aircrafts anchoring/landing in Vietnamese ports/airports;

      dd) temporarily import commodities to maintain, repair or replace;

      e) perform equipment rotation in form of temporary import to contain import, export commodities;

      g) temporarily import commodities of export for commercial purposes, export of toll manufacturing products, export of domestic export products, export of products of export-processing enterprises, export of other commodities which are returned for repair, recycling then re-exported to customers or re-exported to third-party countries or to free trade zones.

      h) transfer machinery and equipment from a toll manufacturing contract to another toll manufacturing contract

      Enterprises must declare format code and tax exemption/non-taxable code(s) depending on cases mentioned above (consult www.customs.gov.vn)

      What are regulations on G51 customs procedure codes in Vietnam?

      Pursuant to Section II (The list of customs procedure codes and use instruction) issued together with the Decision 1357/QĐ-TCHQ in 2021 stipulating G51 customs procedure codes in Vietnam as follows:

      No.

      Code

      Declare in combination

      Name

      Use instruction

      Note

      21

      G51

      Re-import temporarily exported commodities

      Applicable in case of importing temporarily exported commodities, including:

      a) temporarily exported commodities for organization or participation in fairs, exhibits, product launch events, sports, cultural, art events or other events;

      b) temporarily exported machinery, equipment, occupational tools that serve work for a definite period of time or serve toll manufacturing services overseas;

      c) temporarily exported commodities that are sent for maintenance and repair;

      d) commodities whose containers have been temporarily exported for other means of rotation transport (shelves, stands, containers, jars, etc.);

      dd) temporarily exported commodities of individuals benefitting from tax exemption by Government of Vietnam;

      e) temporarily exported commodities that are tools, professions and/or working equipment which are temporarily exported for a definite period of time and belonging to agencies, organizations or persons making exit;

      g) temporarily exported construction equipment, machinery, molds and model for production and construction of projects and/or test;

      h) other temporarily exported commodities.

      Best regards!

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    "This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts"

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    • Decision in 2021 1357/QĐ-TCHQ Download
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