TABLE OF IMPORT/EXPORT TYPE CODES

TT

Contact Code

Combined opening

Name

User manual

Note

1

B11

X

Export business

Use in the following cases:

a) Businesses exporting goods abroad or exporting to free trade zones, export processing zones, or exporting domestically as designated by foreign traders under sales contracts.

b) Foreign-invested enterprises (including export processing enterprises) exercise the right to export goods that originate from domestic purchases.

2

B12

Export after temporary export.

Use in the following cases:

a) Businesses that have temporarily exported goods but have not re-imported them, instead changing the purpose of use to sell, give away, or use these goods for other purposes abroad or in free trade zones or export processing zones.

b) Goods that are processed abroad or in a free trade zone or export processing zone but are not re-imported and instead are repurposed for sale, gifting, donation, or destruction abroad or in a free trade zone or export processing zone

Use in cases where goods have been temporarily exported under customs code G61.

3

B13

X

Export imported goods

Use in the following cases:

a) Exporting imported goods (without processing or manufacturing) to foreign countries or to free trade zones, export processing zones, or exporting them domestically as directed by foreign traders;

b) Liquidated goods of export processing enterprises and machinery and equipment are exempt from liquidation tax when sold abroad or sold to export processing enterprises;

c) Exporting surplus raw materials and supplies from processing, manufacturing for export, and export processing zones abroad or to free trade zones, export processing zones, or exporting them domestically as directed by foreign traders;

4

E42

X

Exporting products from export processing zones.

Used in cases where products from export processing zones are exported abroad and also sold domestically.

In the case of export to the domestic market, information regarding on-site import and export must be declared, such as the tax-exempt transport destination code and the internal management number.

5

E52

X

Exporting processed products to foreign traders.

Use in the following cases:

a) Exporting products to overseas outsourcing partners or delivering goods as specified by the outsourcing client;

b) Export of processed products with self-supplied raw materials.

c) Returning processed products to export processing enterprises and enterprises in free trade zones;

d) Exporting meals provided by foreign airlines for aircraft departing the country.

In the case of exporting to export processing zones or free trade zones, the following information regarding on-site import and export must be declared: the bonded transport destination code and the internal management number.

6

E54

X

Transferring raw materials from one contract to another for processing.

Use in the following cases: Transferring raw materials and supplies from one contract to another, excluding the transfer of equipment and machinery.

Note:

- Machinery and equipment declared under temporary status, when changing purpose of use G23;

- In this case, you must declare information about on-site import and export activities, such as the tax-exempt transport destination code and the internal management number.

7

E62

X

Exporting manufactured products

Use in the following cases:

a) Exporting products manufactured entirely or partially from imported raw materials to foreign countries or to free trade zones (including cases of export to foreign traders and designated delivery in Vietnam).

b) Exporting in-flight meals for Vietnamese airlines.

In the case of exports to the domestic market, information regarding on-site import and export must be declared, such as the tax-exempt transport destination code and the internal management number.

8

E82

X

Exporting raw materials and supplies for processing abroad.

This applies when Vietnamese businesses export raw materials and supplies to foreign companies for processing or outsource processing to export processing enterprises.

In the case of exporting machinery and equipment, the tracking regime is G61.

9

G21

X

Re-export of goods under temporary import/re-export scheme.

Used in cases of re-exporting goods that have been temporarily imported under the temporary import/export business type code G11 (including re-exporting swapped petroleum products).

Businesses determine and declare the storage period in Vietnam on the customs declaration form. If an extension is required, the information for managing temporary import/export goods must be amended or supplemented.

10

G22

X

Re-export of machinery and equipment that were temporarily imported to serve a project with a limited timeframe.

Used in cases where goods are machinery, equipment, tools, and means of transport belonging to organizations or individuals that have been temporarily imported under code G12.

Businesses determine and declare the storage period in Vietnam on the customs declaration form. If an extension is required, the information for managing temporary import/export goods must be amended or supplemented.

11

G23

X

Re-export of temporarily imported goods exempt from tax.

Used in cases of re-exporting goods that were temporarily imported using codes G13 and A44.

12

G24

X

Re-export another

Used in cases of re-exporting goods that were temporarily imported under code G14.

13

G61

X

Temporary export of goods

Use in the following cases:

a) Temporarily exporting goods abroad, into a free trade zone, or from a free trade zone abroad under a temporary regime;

b) Temporarily exporting goods of individuals that are exempt from tax by the Vietnamese government;

c) Goods temporarily exported for the purpose of organizing or participating in fairs, exhibitions, product presentations, sports events, cultural and artistic events, or other events;

d) Machinery, equipment, and professional tools temporarily exported to serve work for a specified period or to serve overseas outsourcing activities;

d) Goods temporarily exported for warranty, repair, or replacement;

e) Vehicles used for temporary export to store goods for export or import;

g) Equipment, machinery, construction vehicles, molds, and templates temporarily exported for production, construction of projects, and testing;

h) Temporary export of other goods.

14

C12

X

Goods exported from bonded warehouses to foreign countries.

Use in the following cases:

- Goods being moved from bonded warehouses to foreign countries or into free trade zones;

- Goods are transferred from one bonded warehouse to another.

15

C22

X

Goods are being transported to the free trade zone.

This applies to goods exported from free trade zones (excluding export processing zones and bonded warehouses) to foreign countries or into the domestic market.

16

H21

X

Export other goods

Use in the following cases:

a) Goods that are gifts or presents from organizations or individuals in Vietnam to organizations or individuals abroad;

b) Goods belonging to diplomatic missions, international organizations in Vietnam, and those working at these agencies and organizations;

c) Goods that are movable assets of organizations or individuals;

d) Goods for humanitarian aid and non-refundable aid;

e) Samples;

g) Personal baggage of departing passengers sent under a bill of lading, and goods carried by departing passengers exceeding the duty-free allowance;

h) Other goods not identified above.

TT

Contact Code

Combined opening

Name

User manual

Note

1

A11

Import consumer business

Used when businesses import goods for resale or consumption, including:

a) Importing goods from foreign countries;

b) Importing goods from free trade zones and export processing zones;

c) On-site import.

Foreign-invested enterprises and enterprises importing under a certificate of import rights registration shall use code A41 to carry out import procedures.

2

A12

Import manufacturing business

Used in cases where Vietnamese businesses import raw materials, supplies, machinery, and equipment for domestic production (including imported goods for investment projects):

a) Imported from abroad;

b) Imports from free trade zones and export processing zones;

c) On-site import (excluding GC, SXXK, DNCX and enterprises in free trade zones);

d) Importing goods through financial leasing.

3

A21

Shifting domestic consumption from temporarily imported sources.

Use this code when a business transfers goods originating from temporary imports for domestic consumption. For transfers from other sources, use code A42.

4

A31

Importing goods that have already been exported.

This applies to the re-import of goods previously exported under various export business models, including export of processed products, export of manufactured products for export, export of products from export processing zones, export of raw materials processed abroad (including surplus raw materials and supplies; scrap and waste products), and other exported goods under the H21 type that were returned for domestic consumption or destruction.

5

A41

Importing goods for business purposes, with the enterprise exercising the right to import.

This applies to foreign-invested enterprises (including export processing zones), and foreign enterprises not present in Vietnam that import goods under import rights for direct sale in Vietnam (without going through production).

6

A42

Changes in intended use or transfer to domestic consumption from other forms, excluding temporary imports.

Use in the following cases:

a) Businesses that import goods that are subject to tax exemption, tax reduction, or tax incentives (including tariff quotas), and then change the purpose of use or transfer them for domestic consumption, except for goods temporarily imported for re-export (including temporary import for re-export business).

b) Businesses exporting goods on-site exceed 15 days from the date of customs clearance of the on-site export declaration, but fail to notify the customs authority that the corresponding on-site import customs declaration has completed customs procedures.

7

A43

X

Importing goods under the preferential tax program.

This applies to businesses importing automotive components under the Tax Incentive Program for the production and assembly of automobiles (Tax Incentive Program); and raw materials, supplies, and components for the production and processing (assembly) of priority industrial support products for the automotive manufacturing and assembly industry during the period 2020-2024 (referred to as the Automotive Industrial Support Tax Incentive Program) as stipulated in   Government Decree No. 57/2020/ND-CP dated May 25, 2020.

8

A44

Temporarily imported goods for sale at duty-free shops.

Used when a business temporarily imports goods to sell at duty-free shops.

9

E11

X

Importing raw materials for export processing zones from abroad.

Used when export processing enterprises import raw materials and supplies from abroad for production and processing.

10

E13

X

Import other goods into the export processing zone.

Used in cases where an export processing enterprise (EPE) imports from abroad, from domestic sources, or from another EPE and uses a financial lease arrangement:

a) Tools and equipment, goods that constitute fixed assets, except for the temporary import of machinery and equipment under lease or loan arrangements, and imported goods subject to G12 regulations;

b) Other goods used exclusively within export processing enterprises (exempt from tax).

11

E15

Importing raw materials and supplies for export processing zones from domestic sources.

This applies when an export processing enterprise (EPE) imports raw materials and supplies for production and processing from domestic sources or from other EPEs or enterprises in free trade zones.

12

E21

X

Importing raw materials and supplies for processing for foreign traders.

Use in the following cases:

a) Importing raw materials and supplies for processing for foreign traders or export processing enterprises, or enterprises in free trade zones from the following sources: Imports from abroad by the processing client; Imports as specified by the processing client; Self-supply from imported sources as agreed with the processing client.

b) Importing goods to supply aircraft of foreign airlines departing the country.

13

E23

X

Import raw materials and supplies for processing from other contracts.

Used when receiving raw materials and supplies transferred from another processing contract under the on-site import/export procedure.

14

E31

X

Import raw materials for export production.

Used when importing raw materials and supplies for the production of export goods from the following sources:

a) From abroad;

b) From free trade zones, export processing zones;

c) On-site import as specified by the foreign trader.

d) Importing goods to supply Vietnamese airline aircraft departing from the country.

This applies to cases that meet the requirements of Clause 2, Article 12 of Decree  134/2016/ND-CP . If the requirements are not met, the declaration should be made according to type A12.

15

E33

X

Import raw materials and supplies into bonded warehouses.

Used when importing raw materials and supplies into bonded warehouses for the production of goods for export.

16

E41

Importing products manufactured on a contract basis abroad.

This applies when Vietnamese businesses (including export processing enterprises) re-import products after processing them abroad or outsource processing to export processing enterprises.

17

G11

Temporary import of goods for business purposes, temporary import for re-export.

Used in cases where businesses import goods under the temporary import/re-export business model.

18

G12

Temporary import of machinery and equipment for project purposes with a limited timeframe.

Use in the following cases:

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

b) Seagoing vessels and aircraft temporarily imported and re-exported for repair and maintenance in Vietnam.

19

G13

Temporary import tax-free

Use in the following cases:

a) Goods temporarily imported for the purpose of organizing or participating in fairs, exhibitions, product presentations, sports events, cultural events, art events, or other events;

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

c) Machinery, equipment, and professional tools temporarily imported to serve work for a certain period or to serve processing for foreign traders, processing for export processing enterprises, except for machinery, equipment, tools, and means of transport of organizations and individuals permitted to temporarily import to carry out investment projects, construction, installation of works, and to serve production;

c) Machinery, equipment, components, and spare parts temporarily imported for replacement and repair of foreign ships and aircraft;

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

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

e) Vehicles used for temporary import to store goods for export and import;

g) Goods re-imported from various types of export activities, including export of processed products, export of manufactured products for export, export of products from export processing zones, and other exported goods returned for repair or reprocessing, then re-exported back to the customer or re-exported to a third country or into a free trade zone.

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

Businesses must declare the business type code along with tax-exempt or non-taxable codes depending on the cases mentioned above (refer to the Code Tables at www.customs.gov.vn).

20

G14

Other temporary imports

Use in the following cases:

a) Motor vehicles and motorcycles temporarily imported by organizations and individuals are entitled to diplomatic immunity privileges;

b) Use in other temporary import cases not detailed in G11, G12, and G13.

21

G51

Re-importing goods that were temporarily exported.

Used in cases of importing goods that have been temporarily exported (exported under the temporary export regime), including:

a) Goods that have been temporarily exported for the purpose of organizing or participating in fairs, exhibitions, product presentations, sports events, cultural events, art events, or other events;

b) Machinery, equipment, and professional tools that have been temporarily exported to serve work for a specified period or to serve processing activities abroad;

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

d) Goods that have been temporarily exported to other reusable containers (shelves, racks, boxes, jars, etc.);

d) Goods that have been temporarily exported by individuals who have been granted tax exemption by the Vietnamese government;

e) Goods that have been temporarily exported include tools, equipment for trades, and means of work that are temporarily exported for a limited period by agencies, organizations, or individuals leaving the country;

g) Goods that have been temporarily exported include equipment, machinery, construction vehicles, molds, and templates for manufacturing, construction of projects, and testing;

h) Re-import other goods that were temporarily exported.

22

C11

X

Foreign goods sent to bonded warehouses.

Used in cases where goods are sent from abroad to a bonded warehouse; or goods are transferred from another bonded warehouse.

23

C21

X

Goods brought into the free trade zone

This applies to goods imported from abroad into a free trade zone, excluding goods imported into export processing enterprises, export processing zones, or bonded warehouses.

24

H11

Other imported goods

Use in the following cases:

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

b) Goods of diplomatic missions, international organizations in Vietnam and persons working at these agencies and organizations (excluding automobiles and motorcycles using code G14);

c) Goods that are movable assets of organizations or individuals;

d) Goods for humanitarian aid and non-refundable aid;

d) Samples;

e) Personal baggage of arriving passengers sent under a bill of lading.

g) Goods carried by passengers exceeding the duty-free allowance;

h) Imported goods of foreign traders are permitted to be traded at border markets;

i) Other goods not identified above.