B13 – Re-export of imported goods

When to use it

Imported goods (not processed) returned to the seller or sent to a third country / non-tariff zone; surplus production-for-export materials re-exported.

Benefits

Import duty paid may be refunded under conditions; no export duty on unprocessed goods.

Related codes

A11

Import for domestic trade / consumption

A12

Import for domestic production

E31

Import of materials for production for export

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.