Decision No. 1357/QD-TCHQ dated May 18th, 2021 of the General Department of Customs on issuance of code schedule of import, export format and use instruction thereof

This Decision promulgates the new Code schedule of import, export format, uniformly applicable from June 1st, 2021.

In comparison with the old Code schedule of import, export format promulgated at Official letter No. 2765/TCHQ-GSQL , this schedule supplements some format codes and adjusts scope of application of some old format codes.

Accordingly, the newly-supplemented format codes include: C12 (for commodities from bonded warehouses exported to foreign countries); A43 (for imported commodities under the Tax preferential treatment program for manufacturing and assembly of automobiles); A44 (for temporarily imported commodities for sale at duty-free shops)

Scope of application of some export format codes is changed, including:

- B11: additionally applicable to goods exported on the spot under designation of foreign party;

- B13: additionally applicable to export on the spot of imported goods and export of residual materials and equipment of export production activity;

- B12: additionally applicable to goods that are requested for processing but they are not re-imported and repurposed for sale, gift or consumption in foreign countries, in non-tariff zones or export-processing enterprises.

Scope of application of some import format codes is changed, including

- A11: additionally applicable to goods imported on the spot for domestic consumption;

- A12: additionally applicable to goods imported on the spot for serving domestic manufacturing

This Decision takes effect from June 1st, 2021 and replaces Official letter No. 2765/TCHQ-GSQL dated April 1st, 2015.