B11 – Export for trade

When to use it

Commercial exports abroad, to non-tariff zones or EPEs; exports by FDI firms exercising export rights.

Benefits

0% VAT on exports when conditions are met (contract, bank payment, declaration…); input VAT refund under the rules.

Related codes

A11

Import for domestic trade / consumption

E62

Export of products made under the production-for-export regime

Basis: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). Explanations are for reference only and do not replace legislation or customs guidance; always check current rules before declaring.