E33 – Import of materials into a tax-suspension (bonded) warehouse

Nhập nguyên liệu, vật tư vào kho bảo thuế

When to use it

Production-for-export enterprises with a tax-suspension warehouse placing imported materials there.

Benefits

Duty is suspended; paid only on quantities used for domestic sales.

Related codes

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.