Importación · Trade / consumption
A12 – Import for domestic production
Nhập kinh doanh sản xuất
El contenido de los datos se muestra en inglés (versión oficial).
Cuándo usarlo
Materials and equipment imported for production sold domestically, fixed assets or investment projects; also used when an exporter does not use the production-for-export regime.
Ventajas
No consumption-norm or settlement reporting; import duty may later be refunded if materials are used for exported goods (subject to refund conditions); equipment for incentive projects may be duty-exempt under a registered list.
Códigos relacionados
Base: Quyết định 1357/QĐ-TCHQ ngày 18/5/2021 của Tổng cục Hải quan (nay là Cục Hải quan – Bộ Tài chính). Explicaciones solo de referencia; no sustituyen la normativa ni las instrucciones aduaneras; verifique las reglas vigentes.