E21 – Import of materials for inward processing for a foreign party

When to use it

Materials supplied by (or bought for) a foreign principal for processing under a processing contract.

Benefits

Duty-exempt processing materials; outside import VAT (materials imported for processing exports under a contract with a foreign party); no capital tied up in materials supplied by the principal.

Related codes

E23

Processing materials transferred from another contract

E52

Export of processed products to a foreign principal

E54

Transfer of processing materials to another contract

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.