Công văn 2765/TCHQ-GSQL

To: Customs Departments in central-affiliated cities, inter-provinces and provinces

In order to implement uniformly the use of customs procedure codes in VNACCS system as well as when making paper declarations under the provisions of the Law on Customs, the Government's Decree No. 08/2015 / ND-CP dated January 21, 2015, the Ministry of Finance’s Circular No. 38/2015 / TT-BTC dated March 25, 2015, the General Department of Customs promulgates the list of customs procedure codes and guidance (enclosed with this official dispatch).

Customs Departments of central-affiliated cities, inter-provinces and provinces are requested to direct the subordinate units to actively study this document, provide guidance for enterprises to declare customs procedure codes when following procedures for export and import. Any problems arising beyond their competence should be summarized and reported to the General Department of Customs (through the Customs Management Supervision Department) for guidance. /.  (This official dispatch replaces Official Dispatch No. 3283/TCHQ-GSQL dated March 31, 2014)

PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Vu Ngoc Anh

LIST OF CUSTOMS PROCEDURE CODES

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I. CODES OF IMPORT PROCEDURES

No.

code

Procedure

direction

Combined declaration

Note

1

A11

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Applicable in case an enterprise imports goods for consumption or for sale as stipulated in the Prime Minister’s Decision on the list of goods required to undergo customs procedures at the import checkpoint; goods that are input materials for ; taxed or tax-free goods imported as assets that undergo customs procedures at the import checkpoint;

2

A12

Import for sale or production (customs procedures are carried out at a Sub-department of Customs other than the Sub-department of Customs at the checkpoint)

 Applicable in case an enterprise imports goods for consuming, goods for business; goods for input material business for production (except for contract manufacturing, production goods for export, goods imported by export processing enterprises (EPE) and enterprises in free trade zone;); taxed or tax-free goods imported as assets that undergo customs procedures at a Sub-department of Customs other than the Sub-department of Customs at the import checkpoint; a domestic enterprise imports goods for sale  from a free trade zone, EPE, or in direct import of goods.

Note: Use A41 if goods are imported under the import rights  of a foreign investment enterprise

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A21

 Domestic sale of temporarily imported goods

Applicable in case an enterprise sells temporarily imported goods domestically instead of re-exporting them. Use A42 for other goods sold domestically.

4

A31

Import of exported goods that are returned

Applicable in case exported goods are returned for repair, recycling, domestic consumption, destruction or re-export to a third country in the form of export for sale, export of compensating products, Vietnam-made products, or goods exported by EPEs.

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Note: Customs authority must monitor and handle cases of temporary import for recycling or for re-export to a third country to decide whether to apply current regulations or provisional regulations.

5

A41

Import for business of FDI enterprises

Applicable in case FDI enterprises (including EPEs) import goods under their right to import goods for direct sale in Vietnam (without production).

6

A42

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Applicable in case goods are no longer tax-free, the eligibility of goods for tax exemption, conditional tax exemption, or preferential tax rates is changed, or goods are no longer eligible for tax deferral. Use A21 if temporarily imported goods are sold domestically.

7

E11

Import of raw materials from abroad by EPE

Applicable in case an EPE imports raw materials and supplies from abroad for production or processing of goods for export.

X

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E13

Import of goods as fixed assets of EPE

Applicable in case of import of fixed assets of an EPE (including import from abroad, from domestic market, or from other EPEs).

X

9

E15

Import of raw materials from domestic market by EPE

Applicable in case an EPE imports raw materials and supplies from domestic market for the production or inward processing of goods for export.

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10

E21

Import of raw materials for inward processing

Applicable in case of import of raw materials for inward processing. Raw materials used for processing may be imported as designated by the foreign trader or imported by the processor on their own behalf; it is also applicable in case a domestic enterprise process goods for an EPE.

X

11

E23

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Applicable in case of receipt of raw materials and supplies from another processing contract in the form of indirect export-import.

X

12

E31

Import of raw materials for export production

Applicable in case an enterprise imports raw materials and supplies for the production of goods for export. Raw materials and materials may be imported from a free trade zone, EPE or indirect import as designated by the foreign trader.

X

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E33

Import of raw materials to bonded warehouse

Applicable in case of import of raw materials, materials brought into bonded warehouse for production of goods for export

X

14

E41

Import of compensating products under inward processing contract

Applicable in case an Vietnamese enterprise re-imports products processed by a foreign entity (including the case where the domestic enterprise receives products processed by an EPE)

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15

G11

Temporary import for re-export

Applicable in case an enterprise imports goods and re-export them at a later time.

16

G12

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Applicable in case:

- An enterprise borrows, leases machinery and equipment, construction equipment, moulds from abroad or from a free trade zone and bring them into Vietnam to serve manufacturing, construction, project execution, and testing;

-  Machinery and equipment are temporarily imported for repair (whether or not under warranty), then re-exported;

- Ships, aircraft are temporarily imported from abroad for repair and maintenance in Vietnam.

17

G13

 temporary import of tax-free goods

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- Import of machinery and equipment provided by the hirer to serve the processing contract; machinery transferred from another contract;

- Temporary import of tax-free goods including: goods for participation in fairs, exhibitions, product introduction; machinery and professional equipment served for conferences, seminars, scientific research and product development, sports competitions, art performances, medical examination and treatment.

18

G14

Other cases of temporary import

Applicable in case of temporary import of shelves, bins, bottles ...  as reusable shipping containers.

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19

G51

Re-export of temporarily exported goods

Applicable in case of import of goods that have been temporarily exported (under provisional regulations) including the case of temporarily exported goods of individuals that are exempt from tax by Vietnam government; the case where temporarily exported goods are professional instruments, working equipment that are temporarily exported  by organizations, outbound passengers; the case where temporarily exported goods are reusable shipping containers (shelves, bins, bottles ...)

Note: Follow instructions in Appendix II of Circular No. 38/2015 / TT-BTC

20

C11

Goods in bonded warehouses

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X

21

C21

Goods brought into free trade zone within a border-gate economic zone

Applicable in case goods are imported from abroad

X

22

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Other imported goods

Including goods that are gifts, presents of an entity in Vietnam sent to an overseas entity; goods of diplomatic missions, international organizations in Vietnam and those who work therein; humanitarian aid, grant aid; goods that are samples not for sale; goods that are personal luggage of inbound passengers sent along with the bill of lading, goods carried with people on entry that are beyond the tax-free allowance (including traded, exchanged goods of border residents which are beyond the tax-free allowance).

II. CODES OF EXPORT PROCEDURES

No.

code

Procedure

direction

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Note

1

B11

Export for sale

Applicable in case an enterprise exports goods for sale to abroad or to a free trade zone or an EPE under the purchase contract and in case a FDI enterprise exercises its right to export (including EPEs).

X

Note: Where exported goods are compensating products, Vietnam-made goods for export, products of EPE, corresponding codes shall be used.

2

B12

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Applicable in case an enterprise has temporarily exported the goods and subsequently decides to sell, donate such goods ... overseas (without re-importing them to Vietnam).

Note: Applicable in case goods code G61 are temporarily exported

3

B13

Export of imported goods

Applicable in case of:

-  Imported goods that must be returned (including re-export for return to foreign customers; re-export to third countries or export to a free-trade zone);

- Goods that are excess materials of a processing contract returned to the hiring party  overseas;

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X

4

E42

Export of products of EPE

Applicable in case of export of products of EPE, including export to abroad and export to inland.

X

Note: In case of export to domestic market, information about indirect import-export such as bonded transportation destination codes and item of internal management number must be declared

5

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Export of compensating products under inward processing contract

Applicable in case of export for the overseas hirer, including export of products of made of self-supplied materials and compensating products returned by a domestic processor to an EPE or an enterprise in the free-trade zone.

X

Note: In case of export to an EPE, or an enterprise in a free trade zone, information about indirect import-export such as bonded transportation destination codes and item of internal management number must be declared

6

E54

Export of raw materials for processing from one contract to another

Applicable in case of transfer of raw materials and materials from one contract to another contract, not including the transfer of equipment and machinery. Apply provisional regulations to machinery and equipment and use code G23.

X

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7

E56

Export of compensating products that are delivered within Vietnam

Applicable in case of compensating goods are delivered within Vietnam as requested by the foreign partner, including the case of export of processed products forwarded for further processing.

Note: In this case, information about indirect import-export such as bonded transportation destination codes and item of internal management number must be declared

8

E62

Export of  Vietnam-made products

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X

Note: In case of export to inland, information about import-export such as bonded transportation destination codes and item of internal management number must be declared.

9

E82

Export of raw materials, supplies for outward processing

Applicable in case a Vietnamese enterprise exports raw materials and supplies serving outward processing.

Use G61 in case of export of monitoring equipment under provisional regulations.

X

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G21

Re-export of temporarily imported goods

Applicable in case of re-export of temporarily imported goods (G11), including swapping of re-exported petroleum.

X

Note: Declarants must determine and declare the retention period in Vietnam themselves in the customs declarations. In case of extension of this period, information about temporarily imported goods must be adjusted.

11

G22

Re-export of machinery and equipment serving  imported to serve project execution for a limited period of time

Applicable in case where machinery and equipment code G12 are temporarily imported and then re-exported when the lease term expires or when project is finished.

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Note: Declarants must determine and declare the retention period in Vietnam themselves in the customs declarations. In case of extension of this period, information about temporarily imported goods must be adjusted.

12

G23

Duty-free re-export of temporarily imported goods

Applicable in case of re-export of temporarily imported goods code G13

X

13

G24

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Applicable in case shelves, bins, bottles ... are re-exported as reusable shipping containers (G14).

X

14

G61

Temporary export of goods

Applicable in case of temporary export of goods to foreign countries, to free trade zones, from free trade zones to foreign countries under provisional regulations, including the case of temporarily exported goods of individuals that are exempt from tax by Vietnam’s government; the case where temporarily exported goods are professional instruments, working equipment that are temporarily exported for a limited period of time of organizations or outbound passengers; the case where temporarily exported goods are reusable shipping containers (shelves, bins, bottles ...)

X

Note: customs declarant shall declare under the guidance in Appendix II of Circular No. 38/2015 / TT-BTC

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C22

Goods removed from free-trade zone

Applicable in case goods are exported from the free-trade zone within a border-gate economic zone to aboard or to the domestic market.

X

Note: In case of export to domestic market, information about indirect import-export such as bonded transportation destination codes and internal management number must be declared.

16

H21

Export of other goods

Including goods that are gifts, sent by a Vietnamese entity to an overseas entity; goods of diplomatic missions, international organizations in Vietnam and those who work in therein; humanitarian aid, grant aid; goods that are samples not for sale; goods that are personal luggage of outbound passengers sent along with the bill of lading, hand luggage of outbound passengers that exceed the tax-free allowance (including traded, exchanged goods of border residents exceed the tax-free allowance).

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Note:

customs declarant shall declare under the guidance provided in Appendix II of Circular No. 38/2015 / TT-BTC