Export · Production for export
E62 – Export of products made under the production-for-export regime
Xuất sản phẩm sản xuất xuất khẩu
When to use it
Products made from materials imported under E31, exported abroad, to non-tariff zones or on-site.
Benefits
Evidence that E31 materials went into exported goods (reconciled in the annual settlement report); exports qualify for 0% VAT when eligible.
In-depth guide
Complete guide to the production-for-export (SXXK) regime
Exemption conditions, facility notification, E31 imports, norms, E62 exports, the annual settlement report under Circular 121/2025, scrap and rejects, common risks and notes for steel fabricators.
Related codes
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.