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blue-check Guidelines for use of customs procedure codes

Dipatch No. 4032/TCHQ-GSQL dated August 16th, 2021 of the General Department of Customs regarding use of customs procedure codes
Posted: 18/8/2021 2:45:42 PM | Latest updated: 19/1/2022 12:06:02 PM (GMT+7) | LuatVietnam: 5275 | Vietlaw: 523
VietlawOnline

The declaration of customs procedure codes on the customs declarations for export of imported goods (that have not undergone processing), the General Department of Customs Vietnam provides guidelines as follows:

- In case the exporter is the initial importer or a person authorized by the initial importer to export the goods and the goods are eligible for cancellation of export duty, refund of import duty, use code B13 – Export of imported goods.

- In case the exporter does not wish to follow procedures for cancellation of export duty, refund of import duty, or the exporter is not the initial importer or a person authorized by the initial importer to export the goods, use code B11 – Export for sale.

For the export declaration using code B13, at the section “Phần ghi chú” (“Notes”) or “ghi chép khác” (“other notes”), it is required to enter accurate information and import declaration number and specify “Hàng hóa thuộc đối tượng không thu thuế xuất khẩu, hoàn thuế nhập khẩu” (“The goods are eligible for cancellation of export duty, refund of import duty”).

For the export declaration using code B11, at the section “Phần ghi chú” (“Notes”) or “ghi chép khác” (“other notes”), it is required to specify “Tờ khai này không sử dụng để thực hiện các thủ tục không thu thuế xuất khẩu, hoàn thuế nhập khẩu” (“This declaration is not used for completion of procedures for cancellation of export duty, refund of import duty”).

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Published Vietlaw's Newsletter No. 523

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