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E52

Export · Processing (outward/inward)

E52 – Export of processed products to a foreign principal

Xuất sản phẩm gia công cho thương nhân nước ngoài

When to use it

Processed products delivered to the foreign principal, or as instructed to a non-tariff zone / on-site export.

Benefits

Export duty exemption for processed products (imported-material share); processing fees can be 0% VAT when eligible.

Related codes

E21

Import of materials for inward processing for a foreign party

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.